Vietnam: What are xoilac tv trực tiếp bóng đá hôm nay codes of 5 sub-sections for VAT payment in 2024?
What are xoilac tv trực tiếp bóng đá hôm nay codes of 5 sub-sections for VAT payment in 2024 in Vietnam?
According to point b clause 1 Article 4 ofCircular 324/2016/TT-BTC, a sub-section code (also known as an economic content code - NDKT) is a detailed classification of an section, used to categorize specific revenue and expenditure sections in xoilac tv trực tiếp bóng đá hôm nay state budget according to management subjects within each section.
Under Appendix 3 of xoilac tv trực tiếp bóng đá hôm nay List of Sectionsand Sub-sections issued along withCircular 324/2016/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay sub-section codes for VAT payment in 2024are regulated as follows:
| section code | sub-section code | Description | |
| section | 1700 | Value-Added Tax | |
| sub-section | 1701 | VAT on domestically produced, traded goods (including services in xoilac tv trực tiếp bóng đá hôm nay oil and gas sector) | |
| 1702 | VAT on imported goods | ||
| 1704 | VAT from oil and gas exploration and extraction activities (including VAT collected on oil and gas extracted according to agreements, contracts for exploration, extraction, and sold domestically) | ||
| 1705 | VAT from lottery activities | ||
| 1749 | Other goods and services |
See xoilac tv trực tiếp bóng đá hôm nay full list of chapter codes:Here
What are xoilac tv trực tiếp bóng đá hôm nay codes of 5 sub-sections for VAT payment in 2024 in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Which entities arerequired to pay VAT in Vietnam?
Under xoilac tv trực tiếp bóng đá hôm nay provisions at clauses 1 and 2 of Article 2 ofDecree 209/2013/ND-CP, xoilac tv trực tiếp bóng đá hôm nay following entities arerequired to pay VAT in Vietnam:
- Value-added tax payers include organizations and individuals producing or trading in goods or services subject to value-added tax (below referred to as business establishments) and organizations and individuals importing goods subject to value-added tax (below referred to as importers).
- Vietnam-based production and business organizations and individuals that purchase services (including services associated with goods) from foreign organizations without permanent establishments in Vietnam or overseas individuals not residing in Vietnam shall be value-added tax payers, unless they are not required to declare, calculate and pay value-added tax defined at point b Clause 3 of Article 2 ofDecree 209/2013/ND-CP.
Note: Permanent establishments and overseas individuals being non-residents at this Clause must comply with xoilac tv trực tiếp bóng đá hôm nay laws on enterprise income tax and personal income tax.
What are xoilac tv trực tiếp bóng đá hôm nay applicableVAT rates in Vietnam?
According to Article 8 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008(as amended by clause 3, Article 1 of xoilac tv trực tiếp bóng đá hôm nayLaw on Amendingthe Law on Value-Added Tax 2013, Article 1 of xoilac tv trực tiếp bóng đá hôm nayLaw Amending xoilac tv trực tiếp bóng đá hôm nay Law on Value-Added Tax, Law on Special Consumption Tax, and Law on Tax Administration 2016, and Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw AmendingVarious Tax Laws 2014), and Decree72/2024ND-CP, xoilac tv trực tiếp bóng đá hôm nay applicable VAT rates are stipulated as follows:
(1) xoilac tv trực tiếp bóng đá hôm nay 0% tax rate applies to exported goods and services, international transportation, and goods and services not subject to value-added tax as specified in Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008when exported, except in xoilac tv trực tiếp bóng đá hôm nay following cases:
- Transferring technology, transferring intellectual property rights abroad.
- Reinsurance services carried out abroad;
- Credit provision services;
- Capital transfer;
- Financial derivative services;
- Postal, telecommunication services;
- Exported products specified in clause 23, Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008.
Exported goods and services are those consumed outside Vietnam, in non-tariff zones; goods and services provided to foreign customers as regulated by xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam.
(2) xoilac tv trực tiếp bóng đá hôm nay 5% tax rate applies to xoilac tv trực tiếp bóng đá hôm nay following goods and services:
- Clean water for production and domestic use;
- Ores for fertilizer production; pesticides and growth stimulants for animals and plants;
- Canal, ditch, pond dredging services for agricultural production; cultivating, caring for, preventing diseases of plants; preliminary processing, preserving agricultural products;
- Unprocessed crop, livestock, aquaculture products, except for products stipulated in clause 1, Article 5 of this Law;
- Semi-processed rubber latex; semi-processed pine resin; fishing nets, ropes, and fibers used to weave fishing nets;
- Fresh food; unprocessed forest products, except timber, bamboo shoots, and products stipulated in clause 1, Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008;
- Sugar; by-products from sugar production, including molasses, bagasse, and mud;
- Products made from jute, sedge, bamboo, rattan, straw, coconut shells, coconut fibers, water hyacinth, and other handicraft products produced from agricultural waste; semi-processed cotton; newspaper printing paper;
- Medical equipment, tools, medical gauze, sanitary napkins; disease prevention and treatment drugs; pharmaceuticals, medicinal materials used as raw materials for xoilac tv trực tiếp bóng đá hôm nay production of medicines for disease prevention and treatment;
- Teaching and learning aids, including models, drawings, boards, chalk, rulers, compasses, and specialized teaching, research, and experimental equipment;
- Cultural, exhibition, sports activities; art performances, film production; import, distribution, and screening of films;
- Children's toys; books of all kinds, except those specified in clause 15, Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008;
- Scientific and technological services as stipulated by xoilac tv trực tiếp bóng đá hôm nay Law on Science and Technology;
- Sale, lease, lease-purchase of social housing as stipulated by xoilac tv trực tiếp bóng đá hôm nay Law on Housing.
(3) An 8% tax rate applies to certain goods and services with reduced VAT (from 10% to 8%) according tolịch trực tiếp bóng đá.
(4) xoilac tv trực tiếp bóng đá hôm nay 10% tax rate applies to goods and services not subject to xoilac tv trực tiếp bóng đá hôm nay 0%, 5%, and 8% tax rates.
Thus, depending on xoilac tv trực tiếp bóng đá hôm nay goods and services subject to VAT, xoilac tv trực tiếp bóng đá hôm nay VAT rate applied is 0%, 5%, 10%, or 8%.
