What are principles of online video game management in Vietnam? What is vtv5 trực tiếp bóng đá hôm nay VAT rate for online video game service provision in Vietnam?
What are principles of online video game management in Vietnam?
According to Article 37 ofDecree 147/2024/ND-CP(effective from December 25, 2024), vtv5 trực tiếp bóng đá hôm nay principles of online video game management are regulated as follows:
(1)Online video games are classified as follows:
- Video games with interactions between multiple players simultaneously through vtv5 trực tiếp bóng đá hôm nay enterprise's game server system (referred to as G1 games);
- Video games with interactions only between vtv5 trực tiếp bóng đá hôm nay player and vtv5 trực tiếp bóng đá hôm nay enterprise's game server system (referred to as G2 games);
- Video games with interactions between multiple players but without interactions between players and vtv5 trực tiếp bóng đá hôm nay enterprise’s game server system (referred to as G3 games);
- Video games downloadable over vtv5 trực tiếp bóng đá hôm nay internet, without interactions between players or between players and vtv5 trực tiếp bóng đá hôm nay enterprise's game server system (referred to as G4 games);
- For new types of online video games not specified in points a, b, c, d of clause 1, Article 37 ofDecree 147/2024/ND-CP, vtv5 trực tiếp bóng đá hôm nay Ministry of Information and Communications will advise and propose management measures to vtv5 trực tiếp bóng đá hôm nay Prime Minister of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam for consideration and decision.
(2)Enterprises are allowed to release G1 online video games when they have a License to provide G1 online video game services and a Decision to release G1 online video games.
(3)Enterprises are permitted to release G2, G3, and G4 online video games when they have a Certificate to provide G2, G3, G4 online video game services and a Notification Confirmation for releasing G2, G3, G4 online video games.
(4)Foreign organizations and individuals providing online video game services to users in Vietnam, including cross-border services, must establish an enterprise in accordance with Vietnamese law to provide online video game services under this Decree and vtv5 trực tiếp bóng đá hôm nay regulations on foreign investment.
What are principles of online video game management in Vietnam? What is vtv5 trực tiếp bóng đá hôm nay VAT rate for online video game service provision in Vietnam? (Image from Internet)
What is vtv5 trực tiếp bóng đá hôm nay VAT rate for online video game service provision in Vietnam?
According toOfficial Dispatch 2270/TCT-CS in 2020from vtv5 trực tiếp bóng đá hôm nay General Department of Taxation guiding tax policies for online video game service activities, it includes vtv5 trực tiếp bóng đá hôm nay following contents:
Firstly, based on clause 3, Article 9 ofCircular 219/2013/TT-BTCregulating cases where vtv5 trực tiếp bóng đá hôm nay 0% tax rate is not applicable as follows:
0% Tax Rate
...
- Cases where vtv5 trực tiếp bóng đá hôm nay 0% tax rate is not applied include:
...
- vtv5 trực tiếp bóng đá hôm nay following services provided in Vietnam for foreign organizations or individuals are not applicable to vtv5 trực tiếp bóng đá hôm nay 0% tax rate:
+ Sports competitions, art performances, cultural and entertainment events, conferences, hotels, training, advertising, travel services;
...
Secondly, based on Article 11 ofCircular 219/2013/TT-BTCregulating cases where vtv5 trực tiếp bóng đá hôm nay 10% VAT rate applies as follows:
10% Tax Rate
vtv5 trực tiếp bóng đá hôm nay 10% tax rate applies to goods and services not included in Articles 4, 9, and 10 of this Circular.
vtv5 trực tiếp bóng đá hôm nay VAT rates specified in Articles 10 and 11 are uniformly applied to each type of goods and services in import, production, processing, or commercial business stages.
...
Additionally, inOfficial Dispatch 2270/TCT-CS in 2020from vtv5 trực tiếp bóng đá hôm nay General Department of Taxation, it concludes as follows:
...
- For online video game services provided through Google and Apple: If vtv5 trực tiếp bóng đá hôm nay service is provided within Vietnam, it does not apply vtv5 trực tiếp bóng đá hôm nay 0% VAT rate as regulated in clause 3, Article 9 of Circular No. 219/2013/TT-BTC but is subject to vtv5 trực tiếp bóng đá hôm nay 10% VAT rate as stipulated in Article 11 of Circular No. 219/2013/TT-BTC dated December 31, 2013 by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.
Therefore, vtv5 trực tiếp bóng đá hôm nay provision of online video game services will apply a 10% VAT rate.
Which entity is vtv5 trực tiếp bóng đá hôm nay VAT payer in Vietnam ?
According to Article 3 ofCircular 219/2013/TT-BTC, VAT payers are organizations and individuals producing or trading in goods and services subject to VAT in Vietnam, regardless of their business sector, form, or organization (hereafter referred to as business establishments), and organizations or individuals importing goods, purchasing services from abroad, subject to VAT (hereafter referred to as importers), including:
- Business organizations established and registered under vtv5 trực tiếp bóng đá hôm nayLuật xoilac tv trực tiếp, Luật trực tiếp bóng đá k+, and other specialized business laws;
- Economic organizations of political organizations, socio-political organizations, social organizations, professional-social organizations, armed forces units, career organizations, and other organizations;
- Enterprises with foreign-invested capital and foreign parties involved in business cooperation under vtv5 trực tiếp bóng đá hôm nay Law on Investment; foreign organizations and individuals conducting business in Vietnam but not establishing a legal entity in Vietnam;
- Individuals, households, independent business groups, and other subjects engaged in production, business, import activities;
- Organizations and individuals conducting business in Vietnam purchasing services (including services associated with goods) from foreign organizations without permanent establishments in Vietnam, individuals abroad who are non-residents of Vietnam, are VAT payers, except in cases not required to declare, calculate, and pay VAT as guided in clause 2, Article 5 ofCircular 219/2013/TT-BTC.
vtv5 trực tiếp bóng đá hôm nay regulations on permanent establishments and non-resident subjects are implemented according to vtv5 trực tiếp bóng đá hôm nay laws on corporate income tax and personal income tax.
- Branches of export processing enterprises established to conduct vtv5 trực tiếp bóng đá hôm nay purchase and sale of goods and activities directly related to vtv5 trực tiếp bóng đá hôm nay purchase and sale of goods in Vietnam according to vtv5 trực tiếp bóng đá hôm nay regulation of industrial zones, export processing zones, and economic zones.
