What are regulations on vehicles for passenger transportation bóng đá hôm nay trực tiếp in Vietnam from January 1, 2025? Do passenger transportation bóng đá hôm nay trực tiếp incur VAT in Vietnam?
What are regulations onvehicles for passenger transportation bóng đá hôm nay trực tiếp routesin Vietnam from January 1, 2025?
Based bóng đá hôm nay trực tiếp Article 4 ofDecree 158/2024/ND-CP(effective from January 1, 2025), which governs vehicles for passenger transportation bóng đá hôm nay trực tiếp as follows:
- vehicles for passenger transportation bóng đá hôm nay trực tiếp
+ Must have prioritized seating for persons with disabilities, the elderly, and pregnant women;
+ Must display a sign “FIXED ROUTE VEHICLE” according to Form 01 Annex XIII attached toNghị định 158/2024/NĐ-CPand affixed permanently at the top right corner directly below the position of the Inspection Stamp, bóng đá hôm nay trực tiếp the inside of the front windshield of the vehicle;
+ Must have all necessary information posted bóng đá hôm nay trực tiếp the vehicle.
- Vehicles used for passenger transfer transport
+ Use vehicles carrying up to 29 passengers (excluding the driver's seat);
+ Must display a sign “TRANSFER VEHICLE” according to Form 02 Annex XIII attached toNghị định 158/2024/NĐ-CPand affixed permanently at the top right corner directly below the position of the Inspection Stamp, bóng đá hôm nay trực tiếp the inside of the front windshield of the vehicle; must have all necessary information posted bóng đá hôm nay trực tiếp the vehicle;
+ May only operate passenger transfer services within the local (provincial) area where the “TRANSFER VEHICLE” sign is issued.
Additionally, a transport business entity possessing a Transport Business License with fixed-route passenger transport is allowed to register and operate routes under the provisions of Article 22 ofDecree 158/2024/ND-CP. Fixed routes must start and end at bus terminals that have been officially announced as operational.
What are regulations on vehicles for passenger transportation bóng đá hôm nay trực tiếp in Vietnam from January 1, 2025?Do passenger transportation bóng đá hôm nay trực tiếp incur VAT in Vietnam? (Image from the Internet)
Do passenger transportation bóng đá hôm nay trực tiếp incur value-added tax in Vietnam?
Based bóng đá hôm nay trực tiếp Article 3 of the2008 Law bóng đá hôm nay trực tiếp Value-Added Tax, which specifies the subjects liable for value-added tax as follows:
Taxable subjects
Goods and services used for production, business, and consumption in Vietnam are subject to value-added tax, except for the subjects specified in Article 5 of this Law.
Additionally, according to Article 3 ofDecree 10/2020/ND-CP, the following is defined:
Interpretation of terms
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- Fixed route is a passenger transport route announced by a competent authority, defined by journey, schedule, departure bus terminal, and arrival bus terminal (start and endpoint for bus routes).
- Fixed-route passenger transport business is the passenger transport business by automobile with defined departure and arrival bus terminals, along with specific schedules and journeys.
- Fixed-route bus transport business is the passenger transport business by automobile with designated passenger pick-up and drop-off stops and operation according to a specific diagram with a determined distance and scope, including intra-provincial and inter-provincial bus routes. Details include:
a) Intra-provincial bus routes operate within the area of one province or centrally-run city;
b) Inter-provincial bus routes operate within the area of two or three provinces or centrally-run cities.
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Furthermore, under Article 5 of the2008 Law bóng đá hôm nay trực tiếp Value-Added Taxas supplemented by Clause 1, Article 3 of the2014 Law bóng đá hôm nay trực tiếp Amendments to Tax Lawsand amended by Clause 1, Article 1 ofLaw No. 106/2016/QH13, and Clause 1, Article 1 of the2013 Amended Law bóng đá hôm nay trực tiếp Value-Added Tax, exempt subjects from value-added tax as follows:
Subjects not subject to tax
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- Public passenger transport by bus or tram.
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Thus, passenger transportation bóng đá hôm nay trực tiếp are subject to value-added tax, except in the case of fixed-route transport operations by bus or tram.
What is the VAT rate for passenger transportation bóng đá hôm nay trực tiếp in Vietnam?
According to Article 11 ofCircular 219/2013/TT-BTC, the standard VAT rate of 10% is applied as follows:
10% VAT Rate
The 10% tax rate applies to goods and services not specified in Articles 4, 9, and 10 of this Circular.
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Simultaneously, according to Articles 9 and 10 ofCircular 219/2013/TT-BTCon VAT rates of 0% and 5%, passenger transportation bóng đá hôm nay trực tiếp will be subject to a VAT rate of 10%.
However, pursuant to Article 1 ofDecree 72/2024/ND-CPbóng đá hôm nay trực tiếp VAT reduction, stipulated as follows:
VAT Reduction
- Reduce value-added tax for groups of goods and services currently applying the 10% tax rate, excluding the following groups of goods and services:
a) Telecommunications, financial, banking, securities, insurance, real estate trading, metals and pre-manufactured metal products, mining products (except coal extraction), coke, refined petroleum, chemical products. Details in Appendix I attached to this Decree.
b) Goods and services subject to special consumption tax. Details in Appendix II attached to this Decree.
c) Information technology as per information technology law. Details in Appendix III attached to this Decree.
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- VAT reduction rate
a) Business establishments calculating VAT by deduction may apply a VAT rate of 8% for goods and services specified in Clause 1 of this Article.
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Thus, passenger transportation bóng đá hôm nay trực tiếp will benefit from a VAT reduction and will be subject to a rate of 8%.
