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What are 7 cases exempted fromvalue-added tax declaration xem bóng đá trực tiếp vtv2 payment in Vietnam?

Based on Article 5 ofCircular 219/2013/TT-BTC(amended bylịch trực tiếp bóng đá hômxem bóng đá trực tiếp vtv2trực tiếp bóng đá hôm nay), the 7 cases exempted from VAT (value-added tax) declaration xem bóng đá trực tiếp vtv2 payment are as follows:

Case 1:Organizations xem bóng đá trực tiếp vtv2 individuals receiving monetary compensation (including land xem bóng đá trực tiếp vtv2 on-land asset compensation when land is recovered by a decision of a competent State authority), bonuses, support money, emission right transfers, xem bóng đá trực tiếp vtv2 other financial collections.

When a business entity receives compensation money, bonuses, support money, emission right transfers, xem bóng đá trực tiếp vtv2 other financial collections, it must prepare a receipt as per regulations. For entities disbursing the money, receipts are issued based on the purpose of the disbursement.

If compensation is in the form of goods or services, the compensating entity must issue an invoice xem bóng đá trực tiếp vtv2 declare, calculate, xem bóng đá trực tiếp vtv2 pay VAT as with the sale of goods or services; the compensated entity declares xem bóng đá trực tiếp vtv2 deducts as per regulations.

When a business entity receives money from organizations or individuals to perform services for them, such as repairs, warranty, promotions, advertising, it must declare xem bóng đá trực tiếp vtv2 pay tax per regulations.

Case 2:Organizations or individuals manufacturing or trading in Vietnam buying services from foreign organizations without a permanent establishment in Vietnam, non-resident individuals in Vietnam, including:

- Repair of transportation means, machinery, equipment (including materials, spare parts); advertising, marketing;

- Investment xem bóng đá trực tiếp vtv2 trade promotion;

- Brokerage for the sale of goods, provision of overseas services;

- Training;

- Sharing international postal xem bóng đá trực tiếp vtv2 telecommunication service charges between Vietnam xem bóng đá trực tiếp vtv2 abroad where these services are performed outside Vietnam, leasing transmission lines, xem bóng đá trực tiếp vtv2 international satellite bandwidth according to legal regulations.

Case 3:Organizations or individuals that are not businesses xem bóng đá trực tiếp vtv2 are not VAT taxpayers selling assets.

Case 4:Organizations or individuals transferring investment projects to produce goods xem bóng đá trực tiếp vtv2 services subject to VAT to enterprises or cooperatives.

Case 5:Enterprises or cooperatives paying VAT under the credit method selling unprocessed agricultural, livestock, aquaculture, xem bóng đá trực tiếp vtv2 seafood products or only through basic processing to commercial enterprises or cooperatives are not required to declare, calculate, or pay VAT. On the VAT invoice, the selling price is recorded as the price excluding VAT, xem bóng đá trực tiếp vtv2 the tax rate xem bóng đá trực tiếp vtv2 VAT are not recorded xem bóng đá trực tiếp vtv2 are crossed out.

If enterprises or cooperatives paying VAT under the credit method sell unprocessed agricultural, livestock, aquaculture products or only through basic processing to other subjects such as households, individual businesses, xem bóng đá trực tiếp vtv2 other organizations or individuals, they must:

Declare, calculate, xem bóng đá trực tiếp vtv2 pay VAT at a rate of 5% as guided in Clause 5 Article 10 Circular 219/2013/TT-BTC.

Households, individual businesses, enterprises, cooperatives, xem bóng đá trực tiếp vtv2 other economic organizations paying VAT by direct calculation on VAT when selling agricultural, livestock, aquaculture products that are unprocessed or only through basic processing in trade must declare xem bóng đá trực tiếp vtv2 pay VAT at a rate of 1% on revenue.

Case 6:Fixed assets in use that have been depreciated when re-assigned at book value between a business entity xem bóng đá trực tiếp vtv2 member units wholly owned by the business, or between member units wholly owned by one business to serve production, trading goods, xem bóng đá trực tiếp vtv2 services subject to VAT:

No invoice issuance or VAT declaration xem bóng đá trực tiếp vtv2 payment is required. The business with the fixed asset transfer must have a Decision or Transfer Order of the asset attached with documentation of the asset's origin.

If fixed assets are re-assigned xem bóng đá trực tiếp vtv2 have undergone revaluation or are transferred to business establishments producing goods exempted from VAT, a VAT invoice must be issued, xem bóng đá trực tiếp vtv2 VAT must be declared xem bóng đá trực tiếp vtv2 paid as per regulations.

Case 7:Other cases:

Businesses do not need to declare xem bóng đá trực tiếp vtv2 pay VAT in the following cases:

- Capital contribution using assets to establish an enterprise. The assets contributed to the enterprise must have:

+ A capital contribution record for business operations, joint venture agreement;

+ A valuation record of assets from the Council for Capital Contribution of the parties (or a valuation document from a legally authorized valuation organization) accompanied by documentation of the asset's origin.

- Asset transfers between dependent accounting units within an enterprise; asset transfers during division, separation, consolidation, merger, or transformation of enterprise types.

Asset transfers between dependent accounting units within a business; asset transfers during division, separation, consolidation, merger, enterprise type change, then the business with the transferring asset must have a transfer order, attached with documentation of the asset's origin xem bóng đá trực tiếp vtv2 does not need to issue an invoice.

When assets are transferred between independently accounting units or full legal person status member units within the same business, a VAT invoice must be issued, xem bóng đá trực tiếp vtv2 VAT declared xem bóng đá trực tiếp vtv2 paid according to the regulations, except for guidance in Clause 6 Article 5 of Circular 219/2013/TT-BTC.

- Demanding compensation from third parties in insurance activities.

- Collections on behalf not related to the sale of goods or services by the business.

- Revenue earned from consignment xem bóng đá trực tiếp vtv2 agency for selling goods at fixed prices set by the commissioning principal, enjoying commission from services:

Postal, telecommunications, lottery tickets, airline, automobile, railway, maritime tickets; international transport agency; aviation xem bóng đá trực tiếp vtv2 marine service agency subject to 0% VAT; insurance agency.

+ Revenue from goods, services, xem bóng đá trực tiếp vtv2 commission from the agency activities for selling goods xem bóng đá trực tiếp vtv2 services exempted from VAT.

+ Businesses do not have to pay VAT on imports involving commodities previously exported but returned by foreign counterparts. When businesses sell returned goods domestically, they must declare xem bóng đá trực tiếp vtv2 pay VAT as per regulations.

- Organizations or enterprises receiving agency fees from state agencies due to performing collections or disbursements for state agencies.

Compensation for collections or disbursements for state agencies must not be declared or VAT calculated, xem bóng đá trực tiếp vtv2 includes compensation received for activities such as:

+ Collecting voluntary social insurance, voluntary health insurance for the Social Insurance agency;

+ Paying pension allowances to meritorious individuals xem bóng đá trực tiếp vtv2 other allowances for the Ministry of Labor xem bóng đá trực tiếp vtv2 Invalids xem bóng đá trực tiếp vtv2 Social Affairs;

+ Collecting taxes from individual households for the tax agency xem bóng đá trực tiếp vtv2 other collections or disbursements for state agencies.

What are 7 cases exempted from value-added tax declaration xem bóng đá trực tiếp vtv2 payment in Vietnam?(Image from Internet)

What are methods of calculating value-added tax in Vietnam?

Based on Article 9 of theLaw on value-added tax 2008, there are two methods of calculating value-added tax:

- The credit method of value-added tax;

- The direct calculation method on value added.

Which entity is the credit method of value-added taxapplied to in Vietnam?

Based on Clause 2, Article 10 of theLaw on value-added tax 2008as amended by Clause 4, Article 1 of theAmendment of Law on value-added tax 2013, the credit method is applied to business entities that fully comply with accounting policies, invoices, xem bóng đá trực tiếp vtv2 vouchers as prescribed by the law on accounting, invoices, xem bóng đá trực tiếp vtv2 vouchers including:

- Business entities with annual revenue from the sales of goods xem bóng đá trực tiếp vtv2 provision of services of one billion VND or more, except household xem bóng đá trực tiếp vtv2 individual businesses;

- Business entities voluntarily applying the credit method, not including household xem bóng đá trực tiếp vtv2 individual businesses.