bóng đá hôm nay trực tiếpế gián bóng đá hôm nay trực tiếp bao gồm những

Vietnam: What doesindirect taxinclude?

Currently, the law does not have specific provisions explaining the concept of indirect taxes. However, indirect taxes can be understood as taxes where the person bearing the trực tiếp bóng đá việt nam hôm nay is not the one who pays it. The taxpayer is the seller of goods, the provider of services, or the importer, while the person who ultimately bears the trực tiếp bóng đá việt nam hôm nay is the buyer of goods or the user of services. The trực tiếp bóng đá việt nam hôm nay amount is included in the sale price of the goods or services used.

The most common types of indirect taxes include:

(1) Excise trực tiếp bóng đá việt nam hôm nay

Special consumption trực tiếp bóng đá việt nam hôm nay applies to certain luxurious goods and services to regulate their production, importation, and social consumption.

According to clause 1, Article 2 of theLaw on Excise trực tiếp bóng đá việt nam hôm nay 2008, amended and supplemented by clause 1, Article 1 of the2014 Law on Amendments to Law on Excise trực tiếp bóng đá việt nam hôm nayand Article 2 ofDecree 108/2015/ND-CP, goods subject to special consumption trực tiếp bóng đá việt nam hôm nay include:

- Cigarettes, cigars, and other tobacco preparations used for smoking, sniffing, chewing, inhaling, or retaining in the mouth.

- Alcohol.

- Beer.

- Cars with less than 24 seats, including vehicles designed to carry both people and cargo with two or more rows of seats and a permanent partition between the passenger and cargo area.

- Motorcycles with engine displacement over 125cm3.

- Airplanes and yachts (for civilian use).

- Various types of gasoline.

- Air conditioners with a capacity of 90,000 BTU or less.

- Playing cards.

- Paper votive and joss products, excluding those used as children's toys or educational tools.

Note: Goods subject to trực tiếp bóng đá việt nam hôm nay are finished products and do not include the kits for assembling these goods.

(2) Value-Added trực tiếp bóng đá việt nam hôm nay (VAT)

According to Article 2 of theLaw on Value-Added trực tiếp bóng đá việt nam hôm nay 2008, VAT is calculated on the value added at each stage of the production, circulation, and consumption of goods and services.

(3) Environmental Protection trực tiếp bóng đá việt nam hôm nay

As stipulated in clause 1, Article 2 of theLaw on Environmental Protection trực tiếp bóng đá việt nam hôm nay 2010, environmental protection trực tiếp bóng đá việt nam hôm nay is an indirect trực tiếp bóng đá việt nam hôm nay levied on products and goods that, upon use, have adverse effects on the environment.

(4) Severance trực tiếp bóng đá việt nam hôm nay

Currently, there are no specific legal definitions for the concept of resource trực tiếp bóng đá việt nam hôm nay. However, resource trực tiếp bóng đá việt nam hôm nay can be understood as an indirect trực tiếp bóng đá việt nam hôm nay paid by individuals or organizations to the state when exploiting natural resources.

The taxable subjects of resource trực tiếp bóng đá việt nam hôm nay are stipulated in Article 2 of theLaw on Severance trực tiếp bóng đá việt nam hôm nay 2009as follows:

- Metallic minerals.

- Non-metallic minerals.

- Crude oil.

- Natural gas and coal gas.

- Products from natural forests, except for animals.

- Natural aquatic products, including marine animals and plants.

- Natural water, including surface and underground water.

- Bird's nest.

- Other resources as prescribed by the Standing Committee of the National Assembly.

Organizations, business households, and individuals exploiting natural resources are obliged to register as taxpayers, declare taxes, pay taxes, and finalize taxes according to regulations.

(5) Import and Export Duties

As prescribed in clauses 1, 2, and 3 of Article 2 of theLaw on Export and Import Duties2016, taxable subjects include:

- Goods exported or imported through Vietnamese border gates and borders.

- Goods exported from the domestic market to non-tariff zones and goods imported from non-tariff zones into the domestic market.

- Goods exported, imported on the spot, and goods exported, imported by enterprises exercising export, import, and distribution rights.

Consumers purchasing these taxed goods will be the ones to pay the import-export taxes. However, this trực tiếp bóng đá việt nam hôm nay amount will be added to the product price (similar to VAT) when consumers buy goods, and the taxpayer is the owner of the goods; thus, this also constitutes an indirect trực tiếp bóng đá việt nam hôm nay.

Vietnam: What does indirect trực tiếp bóng đá việt nam hôm nay include?(Image from the Internet)

What are rights of taxpayers in Vietnam?

Based on Article 16 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, taxpayers have the following rights:

- To receive assistance and guidance in trực tiếp bóng đá việt nam hôm nay payments; to be provided with information and documents to fulfill their trực tiếp bóng đá việt nam hôm nay obligations and benefits.

- To receive written documents concerning trực tiếp bóng đá việt nam hôm nay obligations from functional agencies during inspections, examinations, and audits.

- To request the trực tiếp bóng đá việt nam hôm nay administration agency to explain trực tiếp bóng đá việt nam hôm nay calculations, trực tiếp bóng đá việt nam hôm nay assessments; to request assessments of quantity, quality, and type of exported and imported goods.

- To have their information kept confidential, except for information required to be provided to competent state agencies or publicly disclosed as per legal regulations.

- To enjoy trực tiếp bóng đá việt nam hôm nay incentives and trực tiếp bóng đá việt nam hôm nay refunds as regulated by trực tiếp bóng đá việt nam hôm nay law; to know the deadlines for trực tiếp bóng đá việt nam hôm nay refunds, the amount of trực tiếp bóng đá việt nam hôm nay not refunded, and the legal basis for denied trực tiếp bóng đá việt nam hôm nay refunds.

- To enter into contracts with service providers dealing in trực tiếp bóng đá việt nam hôm nay procedures, customs brokerage to carry out trực tiếp bóng đá việt nam hôm nay agency services and customs procedures.

- To receive trực tiếp bóng đá việt nam hôm nay handling decisions, trực tiếp bóng đá việt nam hôm nay inspection and audit reports, to request explanations for the content of trực tiếp bóng đá việt nam hôm nay handling decisions; to reserve opinions in trực tiếp bóng đá việt nam hôm nay inspection and audit reports; to receive trực tiếp bóng đá việt nam hôm nay inspection, audit conclusions, and post-inspection trực tiếp bóng đá việt nam hôm nay handling decisions from the trực tiếp bóng đá việt nam hôm nay administration agency.

- To be compensated for damages caused by trực tiếp bóng đá việt nam hôm nay administration agencies or trực tiếp bóng đá việt nam hôm nay officials according to legal provisions.

- To request the trực tiếp bóng đá việt nam hôm nay administration agency to certify compliance with their trực tiếp bóng đá việt nam hôm nay obligations.

- To file complaints and initiate lawsuits against administrative decisions, administrative actions related to their legal rights and interests.

- Not to be administratively penalized for trực tiếp bóng đá việt nam hôm nay violations or charged penalties for late payment in the event that they comply with guidance and decisions from the trực tiếp bóng đá việt nam hôm nay or competent state agencies concerning the confirmation of trực tiếp bóng đá việt nam hôm nay obligations.

- To report violations committed by trực tiếp bóng đá việt nam hôm nay officials and other organizations or individuals according to the law on denunciations.

- To access, view, and print all electronic documents they have sent to the trực tiếp bóng đá việt nam hôm nay administration agency's electronic portal as per this Law and electronic transaction law.

- To use electronic documents in dealings with the trực tiếp bóng đá việt nam hôm nay administration agency and related organizations.

What are responsibilities of taxpayers in Vietnam?

According to Article 17 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, taxpayers have the following responsibilities:

- To conduct taxpayer registration and use trực tiếp bóng đá việt nam hôm nay identification numbers in accordance with the law.

- To declare taxes accurately, honestly, fully, and submit trực tiếp bóng đá việt nam hôm nay records on time; to be responsible before the law for the accuracy, honesty, and completeness of trực tiếp bóng đá việt nam hôm nay records.

- To pay taxes, late payment fines, and penalties fully, on time, and at the correct location.

- To comply with accounting policies, statistics, and management as well as use invoices and documents as prescribed by law.

- To record accurately, truthfully, and fully activities creating trực tiếp bóng đá việt nam hôm nay obligations, trực tiếp bóng đá việt nam hôm nay deductions, and transactions that require trực tiếp bóng đá việt nam hôm nay information declaration.

- To create and issue invoices and documents to buyers according to the exact quantity, type, and true payment value when selling goods or providing services as prescribed by law.

- To provide accurate, complete, and prompt information and documents related to trực tiếp bóng đá việt nam hôm nay obligation determination, including investment values; numbers and transaction content of accounts opened at commercial banks or other financial institutions; to explain trực tiếp bóng đá việt nam hôm nay calculations, declarations, and payments as requested by the trực tiếp bóng đá việt nam hôm nay administration agency.

- To comply with decisions, notifications, and requests from the trực tiếp bóng đá việt nam hôm nay administration agency and trực tiếp bóng đá việt nam hôm nay officials according to legal regulations.

- To bear responsibility for fulfilling trực tiếp bóng đá việt nam hôm nay obligations as prescribed by law if they have legal representatives or authorized representatives who improperly carry out trực tiếp bóng đá việt nam hôm nay procedures.

- Taxpayers conducting business in areas with information technology infrastructure must declare, pay taxes, and transact with the trực tiếp bóng đá việt nam hôm nay administration agency through electronic means according to legal regulations.

- Based on actual circumstances and information technology conditions, the Government of Vietnam details the cases in which taxpayers are not required to submit documents in their trực tiếp bóng đá việt nam hôm nay declaration, payment, refund records, and other trực tiếp bóng đá việt nam hôm nay-related records that state management agencies already possess.

- To establish, manage, and operate technical infrastructure systems ensuring the execution of electronic transactions with the trực tiếp bóng đá việt nam hôm nay administration agency, applying information connections related to fulfilling trực tiếp bóng đá việt nam hôm nay obligations with the trực tiếp bóng đá việt nam hôm nay administration agency.

- Taxpayers engaging in related party transactions must prepare, store, declare, and provide information records about the taxpayer and their associated parties, including information about related parties residing in countries or territories outside Vietnam as prescribed by the Government of Vietnam.