What are distribution methods of excise trực tiếp bóng đá việt nam hôm nay in Vietnam?
What are distribution methods of excise trực tiếp bóng đá việt nam hôm nay in Vietnam?
Pursuant to Article 14 ofCircular 80/2021/TT-BTCstipulates as follows:
Declaration, calculation, distribution, and payment of excise trực tiếp bóng đá việt nam hôm nay
- distribution Cases:
Business activities of electronic lottery.
- distribution Method:
The excise trực tiếp bóng đá việt nam hôm nay payable to each province with electronic lottery business activities is equal to (=) the excise trực tiếp bóng đá việt nam hôm nay payable for the electronic lottery business activities multiplied (x) by the percentage (%) of the actual ticket sales revenue from electronic lottery business activities in each province over the actual ticket sales revenue of the taxpayer.
The actual ticket sales revenue from electronic lottery business activities is determined as per the provisions in point a, clause 2, Article 13 of this Circular.
- trực tiếp bóng đá việt nam hôm nay Declaration and Payment:
Taxpayers declare the excise trực tiếp bóng đá việt nam hôm nay for the entire electronic lottery business activities nationwide and submit the trực tiếp bóng đá việt nam hôm nay declaration as per form No. 01/TTDB, annex of the excise trực tiếp bóng đá việt nam hôm nay deduction determination table for purchased inputs, imported goods (if any) as per form No. 01-2/TTDB, annex of the excise trực tiếp bóng đá việt nam hôm nay distribution table payable to localities benefiting from revenue from electronic lottery business activities as per form No. 01-3/TTDB issued together with appendix II of this Circular to the directly managing trực tiếp bóng đá việt nam hôm nay authority; paying the distributed trực tiếp bóng đá việt nam hôm nay amount to the province with electronic lottery business activities as stipulated in clause 4, Article 12 of this Circular.
The excise trực tiếp bóng đá việt nam hôm nay is distributed in electronic lottery business activities according to the following method:
The excise trực tiếp bóng đá việt nam hôm nay payable to each province with electronic lottery business activities = (excise trực tiếp bóng đá việt nam hôm nay payable for electronic lottery business activities) x (percentage (%) of actual ticket sales revenue from electronic lottery business activities in each province over the actual ticket sales revenue of the taxpayer).
What are distribution methods of excise trực tiếp bóng đá việt nam hôm nay in Vietnam?(Image from the Internet)
Which goods and services are subject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam?
Pursuant to Article 2 ofLaw on excise trực tiếp bóng đá việt nam hôm nay 2008(amended by clause 1, Article 1 of theLaw on Amendment to the Law on excise trực tiếp bóng đá việt nam hôm nay 2014), the following goods and services are subject to excise trực tiếp bóng đá việt nam hôm nay:
- Goods:
+ Cigarettes, cigars, and other tobacco products used for smoking, inhaling, chewing, snuffing, or sucking;
+ Alcohol;
+ Beer;
+ Automobiles with less than 24 seats, including those with both passenger and cargo functions with more than two rows of seats and a fixed partition between the passenger and cargo compartments;
+ Motorcycles with two wheels, motorcycles with three wheels with engine displacement over 125cm³;
+ Airplanes, yachts;
+ Various types of gasoline;
+ Air conditioners with a capacity of 90,000 BTU or less;
+ Playing cards;
+ Votive paper and items.
- Services:
+ Nightclub business;
+ Massage and karaoke business;
+ Casino business; prize-winning electronic games including jackpot machines, slot machines, and similar types;
+ Betting business;
+ Golf business including selling membership cards, golf tickets;
+ Lottery business.
However, pursuant to Article 3 ofLaw on excise trực tiếp bóng đá việt nam hôm nay 2008(amended by clause 2, Article 1 of theLaw on Amendment to the Law on excise trực tiếp bóng đá việt nam hôm nay 2014) the above-mentioned goods will not be subject to excise trực tiếp bóng đá việt nam hôm nay in the following cases:
- Goods directly exported or sold, entrusted for export by the manufacturing or processing base;
- Imported goods including:
+ Humanitarian aid, non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, armed forces, gifts for individuals in Vietnam within the prescribed limits of the Government of Vietnam;
+ Goods in transit or borrowing Vietnam's customs clearance, border gates, goods being transshipped as prescribed by the Government of Vietnam;
+ Goods temporarily imported for re-export and temporarily exported for re-import are not subject to import trực tiếp bóng đá việt nam hôm nay, export trực tiếp bóng đá việt nam hôm nay within the legal limits of the law on export trực tiếp bóng đá việt nam hôm nay and import trực tiếp bóng đá việt nam hôm nay;
+ Items of foreign organizations and individuals eligible for diplomatic immunity; items brought in the trực tiếp bóng đá việt nam hôm nay-exempt luggage standard; goods imported for selling in duty-free shops as prescribed by law;
+ Aircraft and yachts used for commercial transport of goods, passengers, tourists, and aircraft used for security and defense purposes;
+ Ambulance cars; prisoner transport cars; funeral cars; cars designed to have both seating and standing space for carrying 24 or more people; cars operated in entertainment, recreation, and sports areas not registered for traffic circulation and participation.
+ Goods imported from abroad into the non-tariff zone, goods sold domestically into the non-tariff zone and only used in the non-tariff zone, goods traded among non-tariff zones, excluding passenger cars with less than 24 seats.
What is the formula for calculating excise trực tiếp bóng đá việt nam hôm nay in Vietnam?
Pursuant to Article 5 ofLaw on excise trực tiếp bóng đá việt nam hôm nay 2008stipulates as follows:
trực tiếp bóng đá việt nam hôm nay Calculation Basis
The basis for calculating the excise trực tiếp bóng đá việt nam hôm nay is the taxable price of goods, services subject to trực tiếp bóng đá việt nam hôm nay, and the trực tiếp bóng đá việt nam hôm nay rate. The excise trực tiếp bóng đá việt nam hôm nay payable equals the taxable price multiplied by the excise trực tiếp bóng đá việt nam hôm nay rate.
Calculating the excise trực tiếp bóng đá việt nam hôm nay follows the formula:
excise trực tiếp bóng đá việt nam hôm nay = Taxable Price x trực tiếp bóng đá việt nam hôm nay Rate
