What are cases where an imported air conditioner is subject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam?

What are cases wherean imported air conditioner is subject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam?

Pursuant to Clause 1, Article 2 of the2008 Law on excise trực tiếp bóng đá việt nam hôm nay(amended by Clause 1, Article 1 of the2014 Law on Amendments to Law on excise trực tiếp bóng đá việt nam hôm nay), goods subject to excise trực tiếp bóng đá việt nam hôm nay include:

- Cigarettes, cigars, and other tobacco preparations used for smoking, sniffing, chewing, inhaling, or sucking;

- Alcoholic beverages;

- Beer;

- Automobiles with fewer than 24 seats, including those that combine passenger and goods transportation with two or more rows of seats and have fixed partitions between the passenger compartment and the cargo compartment;

- Motorcycles and mopeds with a cylinder capacity exceeding 125cc;

- Aircraft, yachts;

- All types of gasoline;

- Air conditioners not exceeding 90,000 BTU;

- Playing cards;

- Votive papers, votive items.

Thus, the importation of air conditioners (not exceeding 90,000 BTU) is subject to excise trực tiếp bóng đá việt nam hôm nay.

What is the excise trực tiếp bóng đá việt nam hôm nay rate for air conditioners not exceeding 90,000 BTU in Vietnam?

The excise trực tiếp bóng đá việt nam hôm nay rate for air conditioners not exceeding 90,000 BTU is10%, as specified in Clause 9, Part I of the excise trực tiếp bóng đá việt nam hôm nay Schedule stipulated in Article 7 of the2008 Law on excise trực tiếp bóng đá việt nam hôm nay(amended by Clause 4, Article 1 of the2014 Law on Amendments to Law on excise trực tiếp bóng đá việt nam hôm nay).

What are cases where an imported air conditioner is subject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam?(Image from the Internet)

How is the taxable value determined for imported air conditioners not exceeding 90,000 BTU in Vietnam?

The taxable value for imported air conditioners not exceeding 90,000 BTU is determined according to Clause 1, Article 4 ofDecree 108/2015/ND-CP, amended by Clause 1, Article 2 ofDecree 100/2016/ND-CPas follows:

For imported goods, the taxable value is the selling price set by the importing entity. In cases where the selling price set by the importing entity does not follow the usual market transaction prices, the trực tiếp bóng đá việt nam hôm nay authority shall impose the trực tiếp bóng đá việt nam hôm nay according to the provisions of the Law on trực tiếp bóng đá việt nam hôm nay Administration. The excise taxable value is determined as follows:

excise taxable value= [Selling price excluding VAT - Environmental protection trực tiếp bóng đá việt nam hôm nay (if applicable)] / [1 + excise trực tiếp bóng đá việt nam hôm nay rate]

Where the selling price excluding VAT is determined in accordance with the provisions of VAT law.

(1) In cases where the importing entity subject to excise trực tiếp bóng đá việt nam hôm nay sells goods through its dependent accounting affiliates, the taxable value for excise trực tiếp bóng đá việt nam hôm nay is the price set by the dependent affiliate. If the depot sells at the price set by the manufacturing or importing entity, which only receives a commission, the selling price for trực tiếp bóng đá việt nam hôm nay determination purposes is the price set by the importing entity, excluding the commission.

(2) In cases where goods subject to excise trực tiếp bóng đá việt nam hôm nay are sold to commercial businesses that are parent companies, subsidiaries, or affiliated companies, the selling price for trực tiếp bóng đá việt nam hôm nay purposes should not be less than 7% of the average selling price of commercial businesses purchasing directly from the importing entity.

In the event that the importing entity establishes multiple intermediary commercial entities with parent and subsidiary company relations or affiliations, the selling price for trực tiếp bóng đá việt nam hôm nay purposes should not be less than 7% of the average selling price of these commercial entities to unrelated commercial businesses.

An importing entity and a commercial business are related if one company holds directly or indirectly at least 20% of the investment capital of the other.

If the selling price used to determine the excise taxable value is lower than 7% of the average selling price of commercial businesses, the taxable value shall be determined by the trực tiếp bóng đá việt nam hôm nay authority as prescribed by trực tiếp bóng đá việt nam hôm nay management laws.