xem bóng đá trực tiếp nhà cái tư mới là gì? Điều kiện hoàn thuế GTGT đối với xem bóng đá trực tiếp nhà cái tư

What is a new bóng đá hôm nay trực tiếp?

A new bóng đá hôm nay trực tiếp is an bóng đá hôm nay trực tiếp carried out for the first time or an bóng đá hôm nay trực tiếp independent of an ongoing bóng đá hôm nay trực tiếp according to Clause 6, Article 3 of theLaw on bóng đá hôm nay trực tiếp 2020.

Whenis VAT refund applicable to new bóng đá hôm nay trực tiếp projects in Vietnam from July 1, 2025?

Based on Clause 2, Article 15 of theLaw on Value-Added Tax 2024(Effective from July 1, 2025), the VAT refund for enterprises with expansion bóng đá hôm nay trực tiếp projects is prescribed as follows:

[1] A business establishment that has registered to pay value-added tax by the tax credit method has a new bóng đá hôm nay trực tiếp as prescribed by the Law on Investment (including investment projects divided into multiple investment stages or investment items, except for investment projects that do not form fixed assets of the enterprise) which is in the investment phase or an oil and gas exploration and development project in the investment phase with input VAT incurred in the investment phase that has not yet been refunded, shall offset it against the VAT payable of ongoing business activities (if any). After offsetting, if the input VAT of the bóng đá hôm nay trực tiếp remains unrecovered from 300 million VND or above, a VAT refund is available.

In case the bóng đá hôm nay trực tiếp has been completed (including investment projects divided into multiple stages, investment items with completed stages, and investment items), but the business establishment has not implemented the VAT refund for expenditures incurred in the investment stage (completed investment items or stages), the business establishment shall submit VAT refund dossiers according to regulations within 1 year from the date the bóng đá hôm nay trực tiếp or the investment stage, investment item is completed.

In which:

+ The completion date of the bóng đá hôm nay trực tiếp or the completion date of the investment stage, investment item is the date on which revenue arises from the bóng đá hôm nay trực tiếp or the date on which revenue arises from the investment stage, investment item.

+ Revenue prescribed in this clause does not include revenue arising during the trial operation, revenue from financial activities, or liquidation of raw materials of the bóng đá hôm nay trực tiếp;

[2] The business establishment is not refunded VAT but shall carry forward the uncredited tax amount of the bóng đá hôm nay trực tiếp as prescribed by the Law on Investment to the subsequent period in the following cases:

+ The bóng đá hôm nay trực tiếp of the business establishment has not fully contributed the registered charter capital at the time of submitting the tax refund application; engages in business sectors or professions subject to conditional investment business that do not meet the business conditions as prescribed by the Law on Investment or fails to maintain sufficient business conditions during operation, except for investment projects in the investment stage, according to the Law on Investment, sector-specific laws that do not yet require the competent state agency to issue a business license for conditional investment business sectors, investment projects according to the Law on Investment, sector-specific laws that do not require a business license for conditional investment business sectors;

+ The bóng đá hôm nay trực tiếp exploits natural resources and minerals, excluding the oil and gas exploration and development project specified in item [1] and the bóng đá hôm nay trực tiếp producing products from extracted resources and minerals processed into other products as specified in Clause 23, Article 5 of theLaw on Value-Added Tax 2024.

What are conditions for VAT refund for new bóng đá hôm nay trực tiếp projects in Vietnamfrom July 1, 2025? (Image from Internet)

What are conditions for VAT refund for new bóng đá hôm nay trực tiếp projects in Vietnam from July 1, 2025?

The conditions for VAT refund for new bóng đá hôm nay trực tiếp projects from July 1, 2025, are determined under Clause 9, Article 15 of theLaw on Value-Added Tax 2024as follows:

- Comply with the regulations on input VAT credit according to Clause 2, Article 14 of theLaw on Value-Added Tax 2024; and not fall under the cases provided for in Clause 3, Article 14 of theLaw on Value-Added Tax 2024;

- The seller has declared and paid VAT for the invoice issued to the business establishment requesting the refund;

- For business establishments entitled to VAT refund, they must be VAT-payers by the tax credit method, keep accounting books, and accounting documents; and have a deposit account at a bank under the business establishment's tax code.

Note: Business establishments (taxpayers) under the VAT refund circumstance, with an input VAT amount fully meeting the refund conditions specified above and complying with tax declaration regulations as stipulated in the tax management law, shall prepare a VAT refund dossier for each refund circumstance and send it to the competent tax authority.

The tax authority classifies the VAT refund dossier as eligible for advance refund or subject to examination before refund and resolves the VAT refund dossier according to tax management legal provisions.