bóng đá hôm nay trực tiếpWhat are cases where enterprises and household businesses are distributed for VAT calculation in Vietnam?

What are cases where enterprises and household businesses are distributed for VAT calculation in Vietnam?

Based on Clause 1, Article 13 ofCircular 80/2021/TT-BTC, bóng đá hôm nay trực tiếp cases where enterprises and household businesses (hereinafter referred to as taxpayers) are distributed for VAT calculation include:

- Digital lottery business activities.

- Real estate transfer activities, excluding real estate transfer activities of infrastructure investment projects, houses for transfer (including cases of receiving advance payments from customers according to progress) must declare VAT at bóng đá hôm nay trực tiếp place where bóng đá hôm nay trực tiếp real estate transfer activity occurs.

- Construction activities as prescribed by law on bóng đá hôm nay trực tiếp national economic sector system and sector-specific regulations.

- Dependent units (branches, representative offices), business locations serving as production facilities (including processing and assembling facilities); excluding power plants located in different provinces or cities than bóng đá hôm nay trực tiếp headquarters.

- Hydroelectric plants located across multiple provinces.

What are cases where enterprises and household businesses are distributed for VAT calculation in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)

What are regulations onVAT distribution method in Vietnam?

Based on Clause 2, Article 13 ofCircular 80/2021/TT-BTC, bóng đá hôm nay trực tiếp VAT distribution method is regulated as follows:

(1) For digital lottery business activities

- bóng đá hôm nay trực tiếp amount of VAT payable to each province with digital lottery business activity is equal to (=) bóng đá hôm nay trực tiếp VAT payable for digital lottery business activity multiplied by (x) bóng đá hôm nay trực tiếp percentage (%) of actual ticket sales revenue from digital lottery business activity in each province over bóng đá hôm nay trực tiếp total actual ticket sales revenue of bóng đá hôm nay trực tiếp taxpayer.

- Actual ticket sales revenue from digital lottery business activity is determined as follows:

+ In cases where digital lottery tickets are distributed via terminal devices: Revenue is generated from digital lottery terminals registered to sell tickets within bóng đá hôm nay trực tiếp administrative boundaries of each province according to lottery agency contracts signed with digital lottery companies or stores, and points of sale established by taxpayers in bóng đá hôm nay trực tiếp area.

+ In cases where digital lottery tickets are distributed via phone and internet: Revenue is determined in each province where customers register to participate in bóng đá hôm nay trực tiếp prize draw when opening a prize account in accordance with bóng đá hôm nay trực tiếp law on digital lottery business.

(2) For real estate transfer activities:

bóng đá hôm nay trực tiếp VAT payable for each province for real estate transfer activity is equal to (=) revenue excluding VAT for real estate transfer activity in each province multiplied by (x) 1%.

(3) For construction activities:

- bóng đá hôm nay trực tiếp VAT payable for each province for construction activities is equal to (=) revenue excluding VAT for construction activity in each province multiplied by (x) 1%.

- Revenue excluding VAT is determined according to contracts for construction works and items. In cases where construction works and items involve multiple provinces and it's not possible to determine bóng đá hôm nay trực tiếp revenue of bóng đá hôm nay trực tiếp works in each province, after determining bóng đá hôm nay trực tiếp 1% ratio on bóng đá hôm nay trực tiếp revenue of bóng đá hôm nay trực tiếp construction works and items, taxpayers shall base it on bóng đá hôm nay trực tiếp percentage (%) of bóng đá hôm nay trực tiếp investment value of bóng đá hôm nay trực tiếp works in each province on bóng đá hôm nay trực tiếp total investment value to determine bóng đá hôm nay trực tiếp VAT payable for each province.

(4) For provinces where dependent units or business locations serve as production facilities:

- bóng đá hôm nay trực tiếp VAT payable to provinces with production facilities is equal to (=) revenue at pre-VAT prices multiplied by (x) 2% (for goods subject to a 10% VAT rate) or 1% (for goods subject to a 5% VAT rate) provided that bóng đá hôm nay trực tiếp total VAT payable to provinces with production facilities shall not exceed bóng đá hôm nay trực tiếp VAT payable by bóng đá hôm nay trực tiếp taxpayer at its headquarters. In cases where production facilities transfer finished goods or semi-finished goods to other internal units for sale, bóng đá hôm nay trực tiếp revenue of produced products is determined based on bóng đá hôm nay trực tiếp production cost of bóng đá hôm nay trực tiếp products.

- If bóng đá hôm nay trực tiếp taxpayer applies bóng đá hôm nay trực tiếp percentage % prescribed in point d.1 of this clause whereby bóng đá hôm nay trực tiếp total VAT payable to provinces with production facilities exceeds bóng đá hôm nay trực tiếp total VAT payable by bóng đá hôm nay trực tiếp taxpayer at its headquarters, bóng đá hôm nay trực tiếp taxpayer shall distribute bóng đá hôm nay trực tiếp tax payable to each province with bóng đá hôm nay trực tiếp production facility according to bóng đá hôm nay trực tiếp following formula: bóng đá hôm nay trực tiếp VAT payable to each province with bóng đá hôm nay trực tiếp production facility equals (=) bóng đá hôm nay trực tiếp VAT payable by bóng đá hôm nay trực tiếp taxpayer at its headquarters multiplied by (x) bóng đá hôm nay trực tiếp percentage (%) of revenue at pre-VAT prices of produced products in each province over bóng đá hôm nay trực tiếp total revenue at pre-VAT prices of produced products of bóng đá hôm nay trực tiếp taxpayer.

- Revenue used to determine bóng đá hôm nay trực tiếp distribution ratio as prescribed in point d.1 and d.2 of this clause is bóng đá hôm nay trực tiếp actual revenue incurred during bóng đá hôm nay trực tiếp tax calculation period. If supplementary declarations are made changing bóng đá hôm nay trực tiếp actual revenue incurred, bóng đá hôm nay trực tiếp taxpayer must determine and redistribute bóng đá hôm nay trực tiếp tax payable for each erroneous tax calculation period declared as supplementary in order to identify bóng đá hôm nay trực tiếp VAT differential not yet distributed or excessively distributed for each locality.

(5) For provinces with a hydroelectric plant spanning multiple provinces:

bóng đá hôm nay trực tiếp VAT payable in each province where bóng đá hôm nay trực tiếp hydroelectric plant is located in bóng đá hôm nay trực tiếp administrative boundaries is equal to (=) bóng đá hôm nay trực tiếp VAT payable by bóng đá hôm nay trực tiếp hydroelectric plant multiplied by (x) bóng đá hôm nay trực tiếp percentage (%) of bóng đá hôm nay trực tiếp investment value of bóng đá hôm nay trực tiếp part of bóng đá hôm nay trực tiếp hydroelectric plant located in bóng đá hôm nay trực tiếp administrative boundaries of each province over bóng đá hôm nay trực tiếp total investment value of bóng đá hôm nay trực tiếp hydroelectric plant.

What are bóng đá hôm nay trực tiếp responsibilities of bóng đá hôm nay trực tiếp tax authority managing bóng đá hôm nay trực tiếp distributed area for tax administration in Vietnam?

According to Clause 2, Article 5 ofCircular 80/2021/TT-BTC, bóng đá hôm nay trực tiếp responsibilities of bóng đá hôm nay trực tiếp tax authority managing bóng đá hôm nay trực tiếp distributed area for tax administration are defined as follows:

- Monitor and supervise taxpayers in implementing bóng đá hôm nay trực tiếp declaration and distribution of tax payable and paying taxes into bóng đá hôm nay trực tiếp state budget in bóng đá hôm nay trực tiếp distributed area; require taxpayers to provide information, materials related to bóng đá hôm nay trực tiếp distributed revenue; notify bóng đá hôm nay trực tiếp direct managing tax authority when bóng đá hôm nay trực tiếp taxpayer does not comply or does not conform to bóng đá hôm nay trực tiếp distribution of tax obligations.

- Implement measures to urge tax debt, enforce tax debt for bóng đá hôm nay trực tiếp amount of tax payable in bóng đá hôm nay trực tiếp distributed area, and notify bóng đá hôm nay trực tiếp direct managing tax authority (except for bóng đá hôm nay trực tiếp tax authority managing bóng đá hôm nay trực tiếp distributed area as prescribed in point a, Clause 6, Article 3Circular 80/2021/TT-BTC).

- Coordinate in resolving tax payment extension requests, gradual tax payments, debt freezing, and tax debt write-offs in bóng đá hôm nay trực tiếp province benefiting from distributed revenue at bóng đá hôm nay trực tiếp request of bóng đá hôm nay trực tiếp direct managing tax authority (except for bóng đá hôm nay trực tiếp tax authority managing bóng đá hôm nay trực tiếp distributed area as prescribed in point a, Clause 6, Article 3Circular 80/2021/TT-BTC).

- Take bóng đá hôm nay trực tiếp lead or cooperate with bóng đá hôm nay trực tiếp direct managing tax authority in processing bóng đá hôm nay trực tiếp set-off of overpaid distributed tax amounts of taxpayers as per bóng đá hôm nay trực tiếp regulations of Article 25, Article 26 ofCircular 80/2021/TT-BTC(except for bóng đá hôm nay trực tiếp tax authority managing bóng đá hôm nay trực tiếp distributed area as prescribed in point a, Clause 6, Article 3Circular 80/2021/TT-BTC).

- Coordinate in handling tax refunds of overpaid distributed tax for taxpayers as per bóng đá hôm nay trực tiếp request of bóng đá hôm nay trực tiếp direct managing tax authority according to Section 2, Chapter 5 ofCircular 80/2021/TT-BTC(except for bóng đá hôm nay trực tiếp tax authority managing bóng đá hôm nay trực tiếp distributed area as prescribed in point a, Clause 6, Article 3Circular 80/2021/TT-BTC).

- Coordinate in conducting inspection and examination of taxpayers as requested by bóng đá hôm nay trực tiếp direct managing tax authority.