Cơ sở kinh doanh không được khấu trừ thuế GTGT đầu vào trong trường xem bóng đá trực tiếp nhà cái
What are cases where vtv5 trực tiếp bóng đá hôm nay input VAT must not be deducted in Vietnam?
Pursuant to Clause 15, Article 14 ofCircular 219/2013/TT-BTC, which stipulates vtv5 trực tiếp bóng đá hôm nay cases in which a business establishment is not allowed to deduct input value-added tax (VAT), including:
- VAT invoices not compliant with vtv5 trực tiếp bóng đá hôm nay law, such as VAT invoices that do not list VAT (except for specific cases where VAT invoices list payment prices inclusive of VAT);
- Invoices that do not list, or incorrectly list criteria such as vtv5 trực tiếp bóng đá hôm nay name, address, tax code of vtv5 trực tiếp bóng đá hôm nay seller, making it impossible to identify vtv5 trực tiếp bóng đá hôm nay seller;
- Invoices that do not list, or incorrectly list criteria such as vtv5 trực tiếp bóng đá hôm nay name, address, tax code of vtv5 trực tiếp bóng đá hôm nay buyer, making it impossible to identify vtv5 trực tiếp bóng đá hôm nay buyer (except as guided in Clause 12, Article 14 of Circular 219/2013/TT-BTC);
- Counterfeit VAT invoices, altered invoices, or void invoices (without accompanying goods or services);
- Invoices that record values not matching vtv5 trực tiếp bóng đá hôm nay actual value of traded goods or services.
What are cases where vtv5 trực tiếp bóng đá hôm nay input VAT must not be deducted in Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What are vtv5 trực tiếp bóng đá hôm nay conditions for deducting input VAT in Vietnam?
According to Article 15 ofCircular 219/2013/TT-BTCas amended by Clause 10, Article 1 ofCircular 26/2015/TT-BTC, Article 1 ofThông tư 173/2016/TT-BTCstipulates conditions for deducting input VAT as follows:
- Having a legitimate VAT invoice for goods and services purchased or a document of payment of VAT in vtv5 trực tiếp bóng đá hôm nay import stage, or a document of VAT payment on behalf of foreign parties according to vtv5 trực tiếp bóng đá hôm nay Ministry of Finance's guidance for foreign organizations without legal status in Vietnam, and for foreign individuals conducting business or having income arising in Vietnam.
- Having non-cash payment documents for goods and services purchased (including imported goods) from twenty million VND and above, except in cases where vtv5 trực tiếp bóng đá hôm nay value of imported goods or services per instance is less than twenty million VND, goods or services purchased per invoice under twenty million VND including VAT, and in cases where a business establishment imports goods as gifts or presents from organizations or individuals abroad.
Additionally, non-cash payment documents include bank transfer documents and other non-cash payment documents guided as follows:
- Bank transfer documents are understood as having documents that prove vtv5 trực tiếp bóng đá hôm nay transfer of money from vtv5 trực tiếp bóng đá hôm nay buyer's account to vtv5 trực tiếp bóng đá hôm nay seller's account opened at payment service organizations in accordance with current legal regulations such as checks, payment orders or written transfer orders, collection authorizations, collection mandates, bank cards, credit cards, phone sim (e-wallet), and other payment forms as stipulated.
- Other non-cash payment cases for deducting input VAT include:
+ In case of goods or services purchased via offset payment between vtv5 trực tiếp bóng đá hôm nay value of purchased goods and services and vtv5 trực tiếp bóng đá hôm nay value of sold goods and services, borrowing goods where this payment method is specifically stipulated in vtv5 trực tiếp bóng đá hôm nay contract, there must be a reconciliation record and confirmation between vtv5 trực tiếp bóng đá hôm nay two parties regarding vtv5 trực tiếp bóng đá hôm nay offset payment between purchased goods and services and sold goods and services, borrowing goods. In case of offset via a third party, there must be a three-party (3) offset record as vtv5 trực tiếp bóng đá hôm nay basis for tax deduction.
+ In case of goods or services purchased via debt offset methods such as borrowing money, debt offset through a third party where this payment method is specifically stipulated in vtv5 trực tiếp bóng đá hôm nay contract, there must be a loan contract in written form established beforehand, and a transfer document from vtv5 trực tiếp bóng đá hôm nay lender's account to vtv5 trực tiếp bóng đá hôm nay borrower's account for vtv5 trực tiếp bóng đá hôm nay loan in money, including vtv5 trực tiếp bóng đá hôm nay case of offsetting vtv5 trực tiếp bóng đá hôm nay value of purchased goods and services with vtv5 trực tiếp bóng đá hôm nay amount supported by vtv5 trực tiếp bóng đá hôm nay seller to vtv5 trực tiếp bóng đá hôm nay buyer or on behalf of vtv5 trực tiếp bóng đá hôm nay buyer.
+ In case of goods and services purchased being paid by delegation through a third party via bank payment, vtv5 trực tiếp bóng đá hôm nay delegated payment or payment for a third party as instructed by vtv5 trực tiếp bóng đá hôm nay seller must be stipulated specifically in vtv5 trực tiếp bóng đá hôm nay contract in written form, and vtv5 trực tiếp bóng đá hôm nay third party must be a legal entity or individual operating according to legal regulations.
+ In case after conducting vtv5 trực tiếp bóng đá hôm nay above payment forms, vtv5 trực tiếp bóng đá hôm nay remaining value is paid in cash of twenty million VND or more, only tax deduction with bank payment documents is permitted.
+ In case goods and services purchased are paid via bank to a third party’s account opened at vtv5 trực tiếp bóng đá hôm nay State Treasury to implement coercive measures by collecting money and property by other organizations or individuals (according to a decision of a competent state agency), input VAT deduction is also allowed.
- In case of purchasing goods and services from a supplier valued under twenty million VND but making multiple purchases on vtv5 trực tiếp bóng đá hôm nay same day with a total value from twenty million VND or more, tax deduction is only allowed if there is bank payment documentation.
What is vtv5 trực tiếp bóng đá hôm nay method of deducting input VAT in Vietnam?
Based on Clause 1, Article 10 of vtv5 trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008, as amended by Clause 4, Article 1 of vtv5 trực tiếp bóng đá hôm nayLaw on Value-Added Tax Amendments 2013, vtv5 trực tiếp bóng đá hôm nay method of deducting value-added tax is stipulated as follows:
Deduction Method of VAT
- vtv5 trực tiếp bóng đá hôm nay VAT deduction method is specified as follows:
a) VAT payable calculated by vtv5 trực tiếp bóng đá hôm nay deduction method equals vtv5 trực tiếp bóng đá hôm nay output VAT minus vtv5 trực tiếp bóng đá hôm nay deductible input VAT;
b) vtv5 trực tiếp bóng đá hôm nay output VAT equals vtv5 trực tiếp bóng đá hôm nay total VAT of goods and services sold as recorded on vtv5 trực tiếp bóng đá hôm nay VAT invoice.
vtv5 trực tiếp bóng đá hôm nay VAT of goods and services sold as recorded on vtv5 trực tiếp bóng đá hôm nay VAT invoice is determined by multiplying vtv5 trực tiếp bóng đá hôm nay taxable price of vtv5 trực tiếp bóng đá hôm nay goods and services sold by vtv5 trực tiếp bóng đá hôm nay corresponding VAT rate of those goods and services.
In cases where payment price documents include VAT, vtv5 trực tiếp bóng đá hôm nay output VAT is defined as vtv5 trực tiếp bóng đá hôm nay payment price minus vtv5 trực tiếp bóng đá hôm nay taxable price as defined under point k, clause 1, Article 7 of this Law;
c) Deductible input VAT is vtv5 trực tiếp bóng đá hôm nay total VAT recorded on vtv5 trực tiếp bóng đá hôm nay VAT invoice for purchased goods and services, tax payment documents for imported goods which meet vtv5 trực tiếp bóng đá hôm nay conditions stipulated in Article 12 of this Law.
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Thus, vtv5 trực tiếp bóng đá hôm nay method of deducting input VAT is regulated by vtv5 trực tiếp bóng đá hôm nay total VAT recorded on vtv5 trực tiếp bóng đá hôm nay VAT invoice for purchased goods and services, tax payment documents for imported goods, which meet vtv5 trực tiếp bóng đá hôm nay conditions stipulated in Article 12 of vtv5 trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008.
