What are regulations on excise xem bóng đá trực tiếp nhà cái calculation price for services in Vietnam? What are the penalties for late submission of the 2025 excise xem bóng đá trực tiếp nhà cái declaration dossier in Vietnam?
What are regulations on excise taxcalculation price for services in Vietnam?
Based on Clause 7, Article 4 ofNghị định 108/2015/NĐ-CPwhich stipulates the calculation price of the excise xem bóng đá trực tiếp nhà cái for services in each case as follows:
- For golf business, it is the revenue not inclusive of value-added xem bóng đá trực tiếp nhà cái from selling membership cards and golf tickets, including fees for golf practice tickets, grass maintenance, buggy rental, caddy services, deposit fees (if any), and other fees paid by golfers and members to the golf business facility.
In cases where golf business establishments conduct other goods or services not subject to excise xem bóng đá trực tiếp nhà cái such as hotels, dining, goods sales, or games, those goods and services are not subject to excise xem bóng đá trực tiếp nhà cái.
- For casino business and electronic game business with prizes, the excise xem bóng đá trực tiếp nhà cái calculation price is revenue from casino business and electronic game business with prizes minus (-) the amount of prizes paid to customers;
- For betting business, the excise xem bóng đá trực tiếp nhà cái calculation price is the revenue from betting ticket sales after subtracting prize money;
- For nightclub, massage, and karaoke businesses, the excise xem bóng đá trực tiếp nhà cái calculation price is the revenue from activities within the nightclub, massage parlor, and karaoke, including revenue from dining services and other accompanying services;
- For lottery business, the excise xem bóng đá trực tiếp nhà cái calculation price is the revenue from ticket sales of lottery types permitted for business as prescribed by law.
Note: The excise xem bóng đá trực tiếp nhà cái calculation price for services used for exchange or internal consumption, gifts, donations is the excise xem bóng đá trực tiếp nhà cái calculation price of similar or equivalent services at the time these activities occur.
What are regulations on excise xem bóng đá trực tiếp nhà cái calculation price for services in Vietnam?(Image from the Internet)
What is the deadline for submitting excise taxdeclaration dossier in Vietnamfor the year 2025?
Based on Article 8 ofDecree 126/2020/ND-CPwhich stipulates as follows:
Types of Taxes Declared Monthly, Quarterly, Annually, Declared Each Time a xem bóng đá trực tiếp nhà cái Obligation Arises, and the Finalization of Taxes
1. Types of taxes and other government revenue managed by the xem bóng đá trực tiếp nhà cái authority that are declared monthly include:
a) Value-added xem bóng đá trực tiếp nhà cái, personal income xem bóng đá trực tiếp nhà cái. If the taxpayer satisfies the criteria prescribed in Article 9 of this Decree, they can choose to declare quarterly.
b) excise xem bóng đá trực tiếp nhà cái.
c) Environmental protection xem bóng đá trực tiếp nhà cái.
d) Resource xem bóng đá trực tiếp nhà cái, excluding the resource xem bóng đá trực tiếp nhà cái mentioned in point e of this clause.
đ) Fees and charges belonging to the state budget (except for fees and charges collected by Vietnamese representatives abroad as stated in Article 12 of this Decree; customs fees; fees for goods, luggage, and transportation means in transit).
...
4. Types of taxes and other government revenue declared each time they arise include:
a) Value-added xem bóng đá trực tiếp nhà cái of taxpayers as prescribed in Clause 3, Article 7 of this Decree or taxpayers declaring value-added xem bóng đá trực tiếp nhà cái directly on the increased value according to the law on value-added xem bóng đá trực tiếp nhà cái but having a value-added xem bóng đá trực tiếp nhà cái obligation arising from real estate transfer activities.
b) excise xem bóng đá trực tiếp nhà cái for taxpayers with an export business that has not paid excise xem bóng đá trực tiếp nhà cái at the production stage but does not export and sells domestically. excise xem bóng đá trực tiếp nhà cái for business establishments buying domestically produced automobiles, aircraft, or yachts that are not subject to excise xem bóng đá trực tiếp nhà cái but then change the usage purpose to a taxable one.
c) xem bóng đá trực tiếp nhà cái for exported and imported goods including: Export xem bóng đá trực tiếp nhà cái, import xem bóng đá trực tiếp nhà cái, safeguard xem bóng đá trực tiếp nhà cái, anti-dumping xem bóng đá trực tiếp nhà cái, anti-subsidy xem bóng đá trực tiếp nhà cái, excise xem bóng đá trực tiếp nhà cái, environmental protection xem bóng đá trực tiếp nhà cái, value-added xem bóng đá trực tiếp nhà cái. If exported and imported goods are not declared each time they arise, it is performed according to the guidance of the Ministry of Finance.
...
Based on Article 44 of the2019 xem bóng đá trực tiếp nhà cái Administration Law, the regulations concerning the deadline for submitting xem bóng đá trực tiếp nhà cái declaration dossiers are as follows:
Deadline for Submitting xem bóng đá trực tiếp nhà cái Declaration Dossiers
- The deadline for submitting xem bóng đá trực tiếp nhà cái declaration dossiers for taxes declared monthly, quarterly is stipulated as follows:
a) No later than the 20th day of the following month for which the xem bóng đá trực tiếp nhà cái obligation arises, in case of monthly declaration and submission;
b) No later than the last day of the first month of the following quarter for which the xem bóng đá trực tiếp nhà cái obligation arises, in case of quarterly declaration and submission.
...
3. The deadline for submitting xem bóng đá trực tiếp nhà cái declaration dossiers for taxes declared and paid each time a xem bóng đá trực tiếp nhà cái obligation arises is no later than the 10th day after the xem bóng đá trực tiếp nhà cái obligation arises.
...
Thus, according to the above regulations, the deadline for submitting the excise xem bóng đá trực tiếp nhà cái declaration dossier for the year 2025 is as follows:
- For excise xem bóng đá trực tiếp nhà cái declaration dossiers submitted monthly: No later than the 20th day of the month following the month in which the xem bóng đá trực tiếp nhà cái obligation arises.
- For excise xem bóng đá trực tiếp nhà cái declaration dossiers submitted for each occurrence: No later than the 10th day from the day the xem bóng đá trực tiếp nhà cái obligation arises.
What are the penalties for late submission of the 2025 excise taxdeclaration dossier in Vietnam?
Based on Article 13 ofDecree 125/2020/ND-CPregarding penalties for late submission of the 2025 excise xem bóng đá trực tiếp nhà cái declaration dossier:
(1)A warning penalty applies to the act of submitting a excise xem bóng đá trực tiếp nhà cái declaration dossier 1 to 5 days late with mitigating circumstances.
(2)A fine ranging from 2,000,000 VND to 5,000,000 VND applies to the act of submitting a excise xem bóng đá trực tiếp nhà cái declaration dossier 1 to 30 days late, excluding cases stipulated in Clause 1, Article 13 ofDecree 125/2020/ND-CP.
(3)A fine ranging from 5,000,000 VND to 8,000,000 VND applies to the act of submitting a excise xem bóng đá trực tiếp nhà cái declaration dossier 31 to 60 days late.
(4)A fine ranging from 8,000,000 VND to 15,000,000 VND applies to the following acts:
- Submitting a excise xem bóng đá trực tiếp nhà cái declaration dossier 61 to 90 days late;
- Submitting a excise xem bóng đá trực tiếp nhà cái declaration dossier over 90 days late without incurring payable xem bóng đá trực tiếp nhà cái;
- Failing to submit a excise xem bóng đá trực tiếp nhà cái declaration dossier without incurring payable xem bóng đá trực tiếp nhà cái;
(5)A fine ranging from 15,000,000 VND to 25,000,000 VND applies to the act of submitting a excise xem bóng đá trực tiếp nhà cái declaration dossier over 90 days late from the deadline, with arising payable xem bóng đá trực tiếp nhà cái and the taxpayer has paid the full xem bóng đá trực tiếp nhà cái amount, late fee to the state budget before the xem bóng đá trực tiếp nhà cái authority announces the xem bóng đá trực tiếp nhà cái inspection or audit decision or before the xem bóng đá trực tiếp nhà cái authority records the act of late submission of xem bóng đá trực tiếp nhà cái declaration dossier pursuant to Clause 11, Article 143 of the2019 xem bóng đá trực tiếp nhà cái Administration Law.
If the fine according to this clause exceeds the payable xem bóng đá trực tiếp nhà cái arising on the xem bóng đá trực tiếp nhà cái declaration dossier, the maximum fine shall equal the payable xem bóng đá trực tiếp nhà cái arising on the xem bóng đá trực tiếp nhà cái declaration dossier but not lower than the average level of the fine frame stipulated in Clause 4, Article 13 ofDecree 125/2020/ND-CP.
Additionally, the person committing such violations must implement remedial measures:
- Submit the full late payment amount to the state budget for violations stipulated in Clauses 1, 2, 3, 4, and 5, Article 13 ofDecree 125/2020/ND-CPin cases where the taxpayer’s late submission of the VAT declaration leads to late xem bóng đá trực tiếp nhà cái payment;
- Submit the xem bóng đá trực tiếp nhà cái declaration dossier, annexes accompanying the xem bóng đá trực tiếp nhà cái declaration dossier for acts stipulated in points c, d Clause 4, Article 13 ofDecree 125/2020/ND-CP.
Note:The above penalties for late submission of the excise xem bóng đá trực tiếp nhà cái declaration dossier apply to violations by organizations. Individuals committing the same violations face a fine amounting to 1/2 of the fines applicable to organizations (pursuant to Clause 5, Article 5 ofDecree 125/2020/ND-CP).
