Giá trực tiếp bóng đá k+ ngày vía thần tài năm 2025? trực tiếp bóng đá k+ có thuộc đối tượng chịu thuế GTGT?

What are gold prices on trực tiếp bóng đá k+ God of Wealth Day in Vietnamin 2025?

Every year, on trực tiếp bóng đá k+ God of Wealth Day, trực tiếp bóng đá k+ gold market becomes lively as people rush to buy gold for good luck and prosperity. trực tiếp bóng đá k+ year 2025 is no exception, with noticeable fluctuations in gold prices on this day.

Based on Article 12 ofDecree 24/2012/ND-CPwhich regulates trực tiếp bóng đá k+ responsibilities of enterprises trading in gold bullion as follows:

Responsibilities of enterprises and credit institutions engaged in trực tiếp bóng đá k+ trading of gold bullion

Enterprises and credit institutions engaged in trực tiếp bóng đá k+ trading of gold bullion are responsible for:

1. Only being allowed to buy and sell trực tiếp bóng đá k+ types of gold bullion specified in Clause 2, Article 3 of this Decree.

2. Not conducting gold bullion trading through authorized agents.

3. Complying with legal regulations on accounting policies, issuance, and use of invoices and documents.

4. Publicly listing at trực tiếp bóng đá k+ trading location trực tiếp bóng đá k+ buying and selling prices of gold bullion.

5. Implementing measures and equipment to ensure safety in business operations.

6. Complying with this Decree and other relevant legal regulations.

Thus, businesses engaged in trading gold bullion must publicly list trực tiếp bóng đá k+ buying and selling prices at trực tiếp bóng đá k+ trading location.

Based on Clause 4, Article 1 ofDecision 1623/QD-NHNN of 2012, which regulates trực tiếp bóng đá k+ principles of organizing gold bullion production as follows:

Principles of organizing gold bullion production

1. trực tiếp bóng đá k+ State Bank decides to produce gold bullion based on trực tiếp bóng đá k+ objectives of monetary policy management and trực tiếp bóng đá k+ supply-demand of gold bullion in trực tiếp bóng đá k+ market.

2. trực tiếp bóng đá k+ State Bank assigns trực tiếp bóng đá k+ Saigon Jewelry Business Company Limited (hereinafter referred to as SJC) to process gold bullion following trực tiếp bóng đá k+ regulations in this Decision.

3. trực tiếp bóng đá k+ State Bank decides trực tiếp bóng đá k+ production limit, timing, and source of raw gold materials for organizing gold bullion production.

4. trực tiếp bóng đá k+ State Bank organizes trực tiếp bóng đá k+ production of 99.99% gold bullion, engraved with weight, quality marks, and trực tiếp bóng đá k+ seal of SJC (hereinafter referred to as SJC gold bullion). trực tiếp bóng đá k+ quantity of SJC gold bullion produced is determined by trực tiếp bóng đá k+ State Bank in each period.

5. trực tiếp bóng đá k+ State Bank approves trực tiếp bóng đá k+ processing fee of SJC gold bullion for each period based on processing costs, expected profits, and applicable taxes.

Below is trực tiếp bóng đá k+ listed public price of 9999 gold on trực tiếp bóng đá k+ God of Wealth Day in 2025 (February 7, 2025) for your reference:

For many years, on trực tiếp bóng đá k+ God of Wealth Day, trực tiếp bóng đá k+ 10th day of trực tiếp bóng đá k+ first lunar month, people, especially those involved in trade and business, joyfully purchase gold to seek blessings from trực tiếp bóng đá k+ God of Wealth for a prosperous and successful year. Plain gold rings and gold-plated products symbolizing trực tiếp bóng đá k+ zodiacs, lucky wealth god gold are trực tiếp bóng đá k+ most popular items on trực tiếp bóng đá k+ market on this day every year.

Note: trực tiếp bóng đá k+ information is for reference only!

What are gold prices on trực tiếp bóng đá k+ God of Wealth Day in Vietnam in 2025?(Image from trực tiếp bóng đá k+ Internet)

Is gold subject to VAT in Vietnam?

According to Clause 22, Article 5 of trực tiếp bóng đá k+2008 VAT Lawas supplemented by Clause 1, Article 3 of trực tiếp bóng đá k+2014 Law Amending Tax Lawswhich took effect on January 1, 2015, it specifies:

Non-taxable objects

...

20. Goods transshipped, in transit through Vietnamese territory; goods temporarily imported for re-export; goods temporarily exported for re-import; imported materials for trực tiếp bóng đá k+ production and processing of export goods under processing contracts signed with foreign parties; goods and services traded between foreign countries and non-tariff zones and among non-tariff zones.

21. Technology transfer as regulated by trực tiếp bóng đá k+ Law on Technology Transfer; transfer of intellectual property rights as regulated by trực tiếp bóng đá k+ Law on Intellectual Property; computer software.

22. Imported gold in trực tiếp bóng đá k+ form of bars and unprocessed pieces not formed into handicrafts, jewelry, or other products.

...

Thus, according to trực tiếp bóng đá k+ above regulation, imported gold in trực tiếp bóng đá k+ form of bars and unprocessed pieces not formed into handicrafts, jewelry, or other products will not be subject to VAT. However, jewelry gold products, crafted gold, or gold processed into handicrafts, jewelry, or other products are subject to VAT.

What is trực tiếp bóng đá k+ VAT calculation method applied to enterprises trading in gold, silver, and gemstones in Vietnam?

Based on Clause 4, Article 12 ofCircular 219/2013/TT-BTCas amended by Clause 3, Article 3 ofCircular 119/2014/TT-BTCas follows:

Tax deduction method

...

4. Other cases:

a) In trực tiếp bóng đá k+ case where a business establishment engages in trực tiếp bóng đá k+ trading and crafting of gold, silver, and gemstones, trực tiếp bóng đá k+ business must separately account for this activity to pay tax via trực tiếp bóng đá k+ direct calculation method on trực tiếp bóng đá k+ value-added as guided in Article 13 of this Circular.

b) For enterprises paying VAT under trực tiếp bóng đá k+ deduction method, if they establish branches (including branches established from trực tiếp bóng đá k+ business’s investment projects), if trực tiếp bóng đá k+ branch is subject to separate VAT declarations according to trực tiếp bóng đá k+ law on tax administration, trực tiếp bóng đá k+ tax calculation method of trực tiếp bóng đá k+ branch is determined following trực tiếp bóng đá k+ tax calculation method of trực tiếp bóng đá k+ active enterprise. In cases where trực tiếp bóng đá k+ branch does not directly sell goods, does not generate revenue, or where trực tiếp bóng đá k+ branch is located in trực tiếp bóng đá k+ same provincial or municipal area as trực tiếp bóng đá k+ enterprise's headquarters but does not declare taxes separately, tax is declared centrally at trực tiếp bóng đá k+ enterprise’s headquarters.

...

Therefore, gold, silver, and gemstones trading businesses must separately account for this activity to pay taxes using trực tiếp bóng đá k+ direct calculation method on value-added.