Xe ô tô bóng đá hôm nay trực tiếp đăng ký lưu hành và bóng đá hôm nay trực tiếp tham gia giao thông bóng đá hôm nay trực tiếp phải nộp thuế tiêu thụ đặc biệt thì phải

What are cases whereautomobiles which neither are registered for circulation nor move on roads are exempt from excise xoilac tv trực tiếp bóng đá hôm nay in Vietnam?

Based on Clause 4, Article 3 of theLaw on excise xoilac tv trực tiếp bóng đá hôm nay 2008amended by Clause 2, Article 1 of theLaw on Amendments to the Law on excise xoilac tv trực tiếp bóng đá hôm nay 2014, it is stipulated as follows:

Subjects not subject to xoilac tv trực tiếp bóng đá hôm nay

Goods stipulated in Clause 1, Article 2 of this Law are not subject to excise xoilac tv trực tiếp bóng đá hôm nay in the following cases:

1. Goods produced, processed, and directly exported or sold, consigned for export by other business establishments;

2. Imported goods include:

a) Humanitarian aid, non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, armed forces units, gifts for individuals in Vietnam as regulated by the Government of Vietnam;

b) Goods in transit or temporarily imported via Vietnamese border gates, goods moved from one bonded area to another as regulated by the Government of Vietnam;

c) Goods temporarily imported for re-export and temporarily exported for re-import and not subject to import or export xoilac tv trực tiếp bóng đá hôm nay within the timeframe regulated by export and import xoilac tv trực tiếp bóng đá hôm nay laws;

d) Personal belongings of foreign organizations, individuals exempted under diplomatic standards; duty-free accompanied baggage; imported goods for sale in duty-free shops as regulated by law;

3. Aircraft, yachts used for business transport of goods, passengers, tourists, and aircraft used for security and defense purposes;

4. Ambulances; vehicles for transporting prisoners; funeral vehicles; vehicles designed for both seated and standing passengers carrying 24 or more people; vehicles used in amusement parks, entertainment, and sports that are not registered for circulation and do not participate in traffic;

5. Goods imported from abroad into duty-free areas, goods sold within the domestic market to duty-free areas, and only used within duty-free areas, goods exchanged between duty-free areas except for passenger cars with fewer than 24 seats.

According to this regulation, one of the cases not subject to excise xoilac tv trực tiếp bóng đá hôm nay is vehicles used in amusement parks, entertainment, and sports, which are not registered for circulation and do not participate in traffic. This means that even though they are not registered for circulation or do not participate in traffic, they must be vehicles used in amusement parks, entertainment, and sports.

What are cases whereautomobileswhich neither are registered for circulation nor move on roads are exempt from excise xoilac tv trực tiếp bóng đá hôm nay in Vietnam? (Image from the Internet)

Are air conditioners with a capacity under 90,000 BTU exempt from excise xoilac tv trực tiếp bóng đá hôm nay in Vietnam?

Based on Clause 5, Article 3 ofDecree 108/2015/ND-CP, it is stipulated as follows:

Subjects not subject to xoilac tv trực tiếp bóng đá hôm nay

Subjects not subject to excise xoilac tv trực tiếp bóng đá hôm nay are implemented according to the provisions of Article 3 of the Law on excise xoilac tv trực tiếp bóng đá hôm nay and Clause 2 Article 1 of the Law on Amendments to the Law on excise xoilac tv trực tiếp bóng đá hôm nay.

…

4. For automobiles stipulated in Clause 4 Article 3 of the Law on excise xoilac tv trực tiếp bóng đá hôm nay, they are vehicles specifically designed by the manufacturer as ambulances, transport vehicles for prisoners, funeral vehicles; vehicles designed for both sitting and standing passengers carrying 24 or more people; vehicles used in amusement parks, entertainment, and sports not registered for circulation and do not participate in traffic and specialized vehicles, vehicles not registered for circulation, do not participate in traffic as regulated by the Ministry of Finance in cooperation with relevant ministries and agencies.

5. For air conditioners with a capacity under 90,000 BTU specifically designed for installation on transport vehicles, including automobiles, railway carriages, ships, boats, aircraft.

Thus, according to the regulations, air conditioners with a capacity under 90,000 BTU are not automatically exempt from excise xoilac tv trực tiếp bóng đá hôm nay. To apply the non-xoilac tv trực tiếp bóng đá hôm nay mechanism, they must be specifically for installation on transport vehicles, including automobiles, railway carriages, ships, boats, aircraft.

What are cases where taxpayers of excise xoilac tv trực tiếp bóng đá hôm nay are refunded in Vietnam?

Based on Article 7 ofCircular 195/2015/TT-BTC, the cases eligible for xoilac tv trực tiếp bóng đá hôm nay refunds are stipulated as follows:

- Goods temporarily imported for re-export include:

a) Imported goods that have paid excise xoilac tv trực tiếp bóng đá hôm nay but are still in storage, warehouses, under the supervision of the customs authority, and re-exported abroad.

b) Imported goods that have paid excise xoilac tv trực tiếp bóng đá hôm nay to deliver, sell goods to foreign countries through agents in Vietnam; imported goods to be sold to foreign vehicles on international routes via Vietnamese ports and Vietnamese vehicles on international routes according to regulations of the Government of Vietnam.

c) Temporarily imported goods for re-export under the method of temporary import for re-export. When re-exported, the paid excise xoilac tv trực tiếp bóng đá hôm nay is refunded, corresponding to the re-exported goods.

d) Imported goods that have paid excise xoilac tv trực tiếp bóng đá hôm nay but are re-exported abroad are refunded the paid excise xoilac tv trực tiếp bóng đá hôm nay for the returned goods.

đ) Temporarily imported goods for fairs, exhibitions, product introductions, or other temporary purposes that have paid excise xoilac tv trực tiếp bóng đá hôm nay are refunded upon re-export.

e) Imported goods that have paid excise xoilac tv trực tiếp bóng đá hôm nay according to declarations, but the actual import is less than declared; imported goods damaged or lost during importation with justified reasons, having paid excise xoilac tv trực tiếp bóng đá hôm nay.

g) For imported goods not suitable in quality, type according to contracts or import permits (due to the wrong shipment from a foreign party) that are inspected and certified by a competent testing authority and verified by the foreign party, the customs office re-calculates and verifies the excise xoilac tv trực tiếp bóng đá hôm nay payable. If excess xoilac tv trực tiếp bóng đá hôm nay has been paid, it is refunded; if underpaid, the shortfall must be paid.

In case of being allowed to export goods back to the foreign exporter, the previously paid excise xoilac tv trực tiếp bóng đá hôm nay for the returned goods is refunded.

If returning goods to the foreign party within the period not being subject to import duty according to regulated policies, the customs authority inspects procedures and exempts excise xoilac tv trực tiếp bóng đá hôm nay for returned goods.

- Goods imported as raw materials for the production or processing of exported goods are refunded the excise xoilac tv trực tiếp bóng đá hôm nay corresponding to the raw materials used to produce actually exported goods.

Refund of excise xoilac tv trực tiếp bóng đá hôm nay under Clauses 1, 2 of this Article is applied only to actually exported goods, and dossiers, procedures, and authority for processing excise xoilac tv trực tiếp bóng đá hôm nay refunds for imported goods follow provisions applicable to import xoilac tv trực tiếp bóng đá hôm nay refunds as per the laws on export and import duties.

- Manufacturing and business facilities settling xoilac tv trực tiếp bóng đá hôm nay upon merger, division, separation, dissolution, bankruptcy, ownership conversion, transfer, sale, contracting, or lease of State enterprises, having excess excise xoilac tv trực tiếp bóng đá hôm nay paid, are entitled to request xoilac tv trực tiếp bóng đá hôm nay authorities for a refund.

- excise xoilac tv trực tiếp bóng đá hôm nay refunds in the following cases:

a) Refund according to decisions by competent authorities as per law.

b) Refund according to international treaties to which the Socialist Republic of Vietnam is a member.

c) Refund in cases where the paid excise xoilac tv trực tiếp bóng đá hôm nay exceeds the payable excise xoilac tv trực tiếp bóng đá hôm nay according to regulations.

Dossiers, procedures, and authority for processing excise xoilac tv trực tiếp bóng đá hôm nay refunds under Clauses 3, 4 of this Article are implemented according to the xoilac tv trực tiếp bóng đá hôm nay Administration Law and its guiding documents.