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What is trực tiếp bóng đá việt nam hôm nay latest Law on Export and import dutiesin Vietnam for 2025?
On April 6, 2016, trực tiếp bóng đá việt nam hôm nay National Assembly promulgated trực tiếp bóng đá việt nam hôm nayLuật thuế xuất trực tiếp bóng đá hômwhich governs trực tiếp bóng đá việt nam hôm nay taxable objects, taxpayers, bases for tax calculation, time for tax calculation, tax schedules, anti-dumping tax, anti-subsidy tax, and safeguard tax applicable to exported and imported goods; tax exemption, tax reduction, tax refund for export and import taxes.
trực tiếp bóng đá việt nam hôm nayLuật thuế xuất trực tiếp bóng đá hômreplaces trực tiếp bóng đá việt nam hôm nayLuật thuế xuất trực tiếp bóng đá việt.
trực tiếp bóng đá việt nam hôm nayLuật thuế xuất trực tiếp bóng đá hômhas been in effect since September 1, 2016 and includes 22 Articles across 5 Chapters, specifically: Chapter I: General Provisions, includes 4 Articles (from Article 1 to Article 4); Chapter II: Bases for Tax Calculation, Time for Tax Calculation, and Tax Schedule, includes 7 Articles (from Article 5 to Article 11); Chapter III: Anti-Dumping Tax, Anti-Subsidy Tax, Safeguard Tax, includes 4 Articles (from Article 12 to Article 15); Chapter IV: Tax Exemption, Reduction, Refund, includes 4 Articles (from Article 16 to Article 19), Chapter V: Implementation Provisions, includes 3 Articles (from Article 20 to Article 22).
As of February 2025, no document has been issued to replace trực tiếp bóng đá việt nam hôm nayLuật thuế xuất trực tiếp bóng đá hôm. Therefore, trực tiếp bóng đá việt nam hôm naylatest Law on Export and import duties for 2025 is trực tiếp bóng đá việt nam hôm nay 2016 Law on Export and import duties.
What are Decrees guiding trực tiếp bóng đá việt nam hôm nay latest Law on Export and import dutiesin Vietnam for 2025?
Below are trực tiếp bóng đá việt nam hôm nay Decrees guiding trực tiếp bóng đá việt nam hôm nay latest Law on Export and import duties for 2025 that remain in effect:
- Nghị định 134/2016/NĐ-CPguiding trực tiếp bóng đá việt nam hôm nay Law on Export and import duties (Effective from September 1, 2016);
- Nghị định 18/2021/NĐ-CPamending Decree 134/2016/ND-CP guiding trực tiếp bóng đá việt nam hôm nay Law on Export and import duties (Effective from April 25, 2021);
- Nghị định 26/2023/NĐ-CPon trực tiếp bóng đá việt nam hôm nay Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rate, Compound Tax, Import Tax Quota Exceeded (Effective from July 15, 2023);
- Nghị định 144/2024/NĐ-CPamending Decree 26/2023/ND-CP on trực tiếp bóng đá việt nam hôm nay Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rate, Compound Tax, Import Tax Quota Exceeded (Effective from December 16, 2024).
What are Decrees guiding trực tiếp bóng đá việt nam hôm nay latest Law on Export and import duties in Vietnam for 2025?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
Whichsubjects are liable for export and import duties in Vietnam?
According to Article 3 of trực tiếp bóng đá việt nam hôm nay2016 Law on Export and import duties, trực tiếp bóng đá việt nam hôm nay taxpayers for export and import taxes include:
(1) Owners of export or import goods.
(2) Organizations entrusted with export, import.
(3) Individuals entering or leaving trực tiếp bóng đá việt nam hôm nay country with export, import goods, sending or receiving goods across Vietnamese border checkpoints.
(4) Authorized persons, guarantors, and those paying taxes on behalf of taxpayers, including:
- Customs procedure agents when authorized by taxpayers to pay export and import taxes;
- Companies providing postal services, international express delivery services when paying taxes on behalf of taxpayers;
- Credit institutions or other organizations operating under trực tiếp bóng đá việt nam hôm nay Law on Credit Institutions in case of guaranteeing, paying taxes on behalf of taxpayers;
- Persons authorized by trực tiếp bóng đá việt nam hôm nay goods owners in trực tiếp bóng đá việt nam hôm nay case of goods as gifts, presents from individuals; luggage sent before or after trực tiếp bóng đá việt nam hôm nay trip of trực tiếp bóng đá việt nam hôm nay person entering or leaving trực tiếp bóng đá việt nam hôm nay country;
- Branches of enterprises authorized to pay taxes on behalf of enterprises;
- Others authorized to pay taxes on behalf of taxpayers according to trực tiếp bóng đá việt nam hôm nay law.
(5) Persons purchasing, transporting goods under trực tiếp bóng đá việt nam hôm nay tax exemption quota of border residents but not using for production, consumption, or selling on trực tiếp bóng đá việt nam hôm nay domestic market, and foreign merchants permitted to trade export, import goods at border markets according to law.
(6) Persons with export, import goods not subject to tax, tax-exempt but later changed and belonged to taxable subjects as prescribed by law.
(7) Other cases as prescribed by law.
Goods subject to export and import duties are determined in Article 2 of trực tiếp bóng đá việt nam hôm nay2016 Law on Export and import duties, including:
+ Goods exported, imported through Vietnam's border gates and boundaries.
+ Goods exported from trực tiếp bóng đá việt nam hôm nay domestic market to tax-free zones, imported goods from tax-free zones into trực tiếp bóng đá việt nam hôm nay domestic market.
+ Goods exported on site, goods imported on-site, and goods exported, imported by enterprises exercising trực tiếp bóng đá việt nam hôm nay rights to export, import, and distribute.
Note that goods subject to export and import duties do not apply to trực tiếp bóng đá việt nam hôm nay following cases:
+ Goods in transit, transshipment, and transload;
+ Humanitarian aid goods, non-refundable aid goods;
+ Goods exported from tax-free zones abroad; goods imported from abroad into tax-free zones and used only in tax-free zones; goods transferred from one tax-free zone to another tax-free zone;
+ trực tiếp bóng đá việt nam hôm nay part of petroleum products used to pay resource tax to trực tiếp bóng đá việt nam hôm nay State upon export.
