Hàng hóa nhập trực tiếp bóng đá hôm nay euro không phải chịu thuế GTGT trong trường hợp
What are cases whereimports areexempt from VAT in Vietnam?
According to Article 4 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá hôm nay cases in which imports are not subject to VAT are as follows:
- Animal breed products, plant breed products that are not subject to VAT when imported by business entities with a business registration certificate for animal and plant breeds issued by a state management agency.
- Newspapers, magazines, specialized newsletters, political books, textbooks, educational materials, law documents, technical and scientific books, books printed in ethnic minority languages, and posters, photographs, and propaganda posters including in audio or video tape, electronic data format; money, minting money.
- imports of types that are not yet produced domestically:
+ Machinery, equipment, spare parts, supplies imported for direct use in scientific research and technological development activities;
+ Machinery, equipment, replacement parts, specialized transport vehicles, and materials to be imported for conducting exploration activities, trực tiếp bóng đá hôm nay development of oil and gas fields;
+ Aircraft (including aircraft engines), drilling rigs, ships of types that are not yet produced domestically, imported for forming fixed assets of enterprises or leased from abroad to be used for production, business, leasing, and sub-leasing.
- Weapons, military equipment (including materials, machinery, equipment, spare parts) specialized for national defense and security imported and exempted from import tax according to regulations of trực tiếp bóng đá hôm nay Export Tax and Import Tax Law, or imported under annual quotas approved by trực tiếp bóng đá hôm nay Prime Minister of Vietnam.
- Goods imported as humanitarian aid, non-refundable aid, and confirmed by trực tiếp bóng đá hôm nay Ministry of Finance or trực tiếp bóng đá hôm nay Department of Finance.
- Goods imported as gifts to state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, social-professional organizations, people's armed units as regulated by law on gifts and donations.
- Goods imported as gifts and donations to individuals in Vietnam as regulated by law on gifts and donations.
- Goods imported as personal belongings of foreign organizations and individuals exempt from diplomatic according to trực tiếp bóng đá hôm nay law on diplomatic immunities.
- Goods imported as belongings of overseas Vietnamese returning to trực tiếp bóng đá hôm nay country.
- imports as personal luggage within trực tiếp bóng đá hôm nay duty-free allowance.
- Goods imported to be sold to foreign organizations and individuals, international organizations for humanitarian aid, non-refundable aid to Vietnam.
- Temporary import for re-export goods; temporary export for re-import goods; raw materials, supplies imported for manufacturing, processing export goods under manufacturing and processing contracts signed with foreigners.
- Gold imported in bar or ingot form that has not been processed into fine art, jewelry, or other products.
What are cases where imports are exempt from VAT in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)
When is trực tiếp bóng đá hôm nay time to determine VAT on imports in Vietnam?
According to Clause 6, Article 8 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá hôm nay time to determine VAT on imports is from trực tiếp bóng đá hôm nay time of registering trực tiếp bóng đá hôm nay customs declaration.
Where is trực tiếp bóng đá hôm nay place to pay VAT for importsin Vietnam?
According to Article 20 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá hôm nay following are trực tiếp bóng đá hôm nay places for VAT submission:
Place of Tax Payment
- Taxpayers declare and pay VAT at trực tiếp bóng đá hôm nay location of production and business activities.
- Taxpayers using trực tiếp bóng đá hôm nay deduction method, with production establishments accounting for dependent accounting in a province or city different from where trực tiếp bóng đá hôm nay headquarters is located, must pay VAT at trực tiếp bóng đá hôm nay location of trực tiếp bóng đá hôm nay production establishment and trực tiếp bóng đá hôm nay headquarters.
- If enterprises or cooperatives apply trực tiếp bóng đá hôm nay direct method with production establishments in different provinces or cities from their headquarters or have itinerant sales outside trực tiếp bóng đá hôm nay province, they will declare and pay VAT based on a percentage on revenue in those locations. Enterprises or cooperatives do not have to pay VAT by revenue percentage at trực tiếp bóng đá hôm nay headquarters for revenue arising outside trực tiếp bóng đá hôm nay province that has been declared and paid.
- If a telecommunication service business has postpaid telecommunication service activities in a different province or city from its headquarters and has established dependent branches liable to VAT under trực tiếp bóng đá hôm nay deduction method, it will declare and pay VAT for postpaid telecommunication services as follows:
- Declare VAT for trực tiếp bóng đá hôm nay postpaid telecommunication service revenue of trực tiếp bóng đá hôm nay entire business to trực tiếp bóng đá hôm nay tax authority directly managing trực tiếp bóng đá hôm nay headquarters.
- Pay VAT at trực tiếp bóng đá hôm nay headquarters and where trực tiếp bóng đá hôm nay dependent branch is located.
trực tiếp bóng đá hôm nay VAT to be paid at trực tiếp bóng đá hôm nay location where trực tiếp bóng đá hôm nay dependent branch is located is determined at a rate of 2% (for postpaid telecommunication services subject to 10% VAT) on revenue (excluding VAT) from postpaid telecommunication services at trực tiếp bóng đá hôm nay location of trực tiếp bóng đá hôm nay dependent accounting branch.
- Tax declaration and VAT payment are implemented according to trực tiếp bóng đá hôm nay regulations of trực tiếp bóng đá hôm nay Tax Administration Law and its guiding documents.
Thus, VAT on imports can be paid at:
- trực tiếp bóng đá hôm nay location of production and business activities.
- trực tiếp bóng đá hôm nay location of production establishment and trực tiếp bóng đá hôm nay headquarters if taxpayers paying VAT by deduction have a dependent production establishment in a different province or city from where trực tiếp bóng đá hôm nay headquarters is located.
- trực tiếp bóng đá hôm nay location of trực tiếp bóng đá hôm nay production establishment or itinerant sales location if enterprises or cooperatives apply trực tiếp bóng đá hôm nay direct method, having production establishments in different provinces or cities from trực tiếp bóng đá hôm nay headquarters or outside selling activities.
- trực tiếp bóng đá hôm nay location of trực tiếp bóng đá hôm nay headquarters and where trực tiếp bóng đá hôm nay dependent accounting branch is located if a telecommunication service business involves postpaid telecommunication services in a different province or city from trực tiếp bóng đá hôm nay headquarters and has dependent branches subject to VAT under trực tiếp bóng đá hôm nay deduction method involved in postpaid telecommunication services at that location.
