Các trường hợp tổn thất không được bồi thường nào được trực tiếp bóng đá việt nam hôm nay trừ thuế GTGT
What are cases xoilac tv trực tiếp bóng đá hôm nay non-refundable input VAT on damage goods in Vietnam?
Based on Clause 1, Article 14 xoilac tv trực tiếp bóng đá hôm nayCircular 219/2013/TT-BTCwhich stipulates the principles for deducting input VAT as follows:
Principles xoilac tv trực tiếp bóng đá hôm nay deducting input VAT
- The VAT input tax xoilac tv trực tiếp bóng đá hôm nay goods and services used for the production and business activities xoilac tv trực tiếp bóng đá hôm nay taxable goods and services is fully deductible, including the VAT input tax not compensated for the goods subject to VAT that have been lost.
Cases xoilac tv trực tiếp bóng đá hôm nay loss not compensated and eligible for deducting input VAT include: natural disasters, fires, losses not compensated by insurance, goods that are xoilac tv trực tiếp bóng đá hôm nay poor quality or expired and must be destroyed. The business establishment must have sufficient documentation and evidence to prove the cases xoilac tv trực tiếp bóng đá hôm nay loss not compensated to deduct taxes.
In cases where goods suffer natural loss due to physical and chemical characteristics during transportation and pumping such as fuel, oil, etc., the VAT input tax xoilac tv trực tiếp bóng đá hôm nay the actual quantity xoilac tv trực tiếp bóng đá hôm nay goods naturally lost not exceeding the prescribed loss norm is deductible. The VAT input tax xoilac tv trực tiếp bóng đá hôm nay the quantity xoilac tv trực tiếp bóng đá hôm nay goods lost exceeding the norm is not deductible or refundable.
The VAT input tax xoilac tv trực tiếp bóng đá hôm nay goods and services forming fixed assets like canteens, restrooms, locker rooms, parking lots, toilets, and water tanks serving employees in production and business areas, and housing and medical stations for workers in industrial zones, is fully deductible.
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Thus, the loss cases not compensated and eligible for deducting input VAT include:
- Natural disasters, fires
- Losses not compensated by insurance
- Goods that are xoilac tv trực tiếp bóng đá hôm nay poor quality or expired and must be destroyed.
Note: Business establishments must have complete documentation and evidence to prove the cases xoilac tv trực tiếp bóng đá hôm nay loss not compensated to deduct taxes.
What are cases xoilac tv trực tiếp bóng đá hôm nay non-refundable input VAT on damage goods in Vietnam?(Image from Internet)
Is a receipt paid in cash over 20 million eligible for deducting input VAT in Vietnam?
Pursuant to Clause 2, Article 15 xoilac tv trực tiếp bóng đá hôm nayCircular 219/2013/TT-BTC(amended by Clause 10, Article 1 xoilac tv trực tiếp bóng đá hôm nayCircular 26/2015/TT-BTC) which stipulates the conditions for deducting input VAT as follows:
Conditions for deducting input VAT
- There must be a legal VAT invoice for goods and services purchased or documents evidencing VAT payment at the importation stage or documents evidencing VAT payment on behalf xoilac tv trực tiếp bóng đá hôm nay foreign entities according to the Ministry xoilac tv trực tiếp bóng đá hôm nay Finance's guidelines applicable to foreign organizations without legal status in Vietnam and foreign individuals conducting business or having income in Vietnam.
2. There must be non-cash payment vouchers for goods and services purchased (including imported goods) with a value xoilac tv trực tiếp bóng đá hôm nay 20 million VND or more, except for cases where the value xoilac tv trực tiếp bóng đá hôm nay goods and services imported each time is less than 20 million VND, goods and services purchased each time according to invoices xoilac tv trực tiếp bóng đá hôm nay less than 20 million VND inclusive xoilac tv trực tiếp bóng đá hôm nay VAT, and where the business establishment imports goods as gifts from foreign organizations and individuals.
Non-cash payment documents include bank payment vouchers and other non-cash payment documents guided in Clauses 3 and 4 xoilac tv trực tiếp bóng đá hôm nay this Article.
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Thus, to deduct VAT input tax, the purchaser must make payments for purchases xoilac tv trực tiếp bóng đá hôm nay goods and services each time valued at 20 million VND or more via bank transfer.
Therefore, payments for purchases xoilac tv trực tiếp bóng đá hôm nay goods and services with an invoice value over 20 million VND paid in cash are not eligible for VAT deduction.
Which business establishments are eligible for VAT deduction methods in Vietnam?
According to Clause 1, Article 12 xoilac tv trực tiếp bóng đá hôm nayCircular 219/2013/TT-BTC, the deduction method is applied to business establishments that fully comply with accounting, invoices, and documentation policies as prescribed by accounting, invoice, and documentation laws, including:
- Business establishments actively operating with annual revenue from selling goods and providing services xoilac tv trực tiếp bóng đá hôm nay one billion VND or more and complying entirely with accounting, invoice, and documentation policies as prescribed by law, except for households and individuals taxed directly.
- Business establishments registering voluntarily to apply the deduction method, except for households and individuals taxed directly.
- Foreign organizations and individuals providing goods and services for activities such as exploration, development, and exploitation xoilac tv trực tiếp bóng đá hôm nay oil and gas, taxed by the deduction method declared and deducted by Vietnamese entities.
