What are xoilac tv trực tiếp bóng đá hôm nay 02 regulations of xoilac tv trực tiếp bóng đá hôm nay Law on Value Added Tax 2024 that will come into force in Vietnam on January 1, 2026?
What are xoilac tv trực tiếp bóng đá hôm nay 02 regulations of xoilac tv trực tiếp bóng đá hôm nay Law on Value Added Tax 2024 that will come into forcein Vietnam on January 1, 2026?
Based on Article 18 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024regarding its effective implementation, as follows:
Effective Implementation
1. This Law takes effect from July 1, 2025, except as stipulated in Clause 2 of this Article.
2. xoilac tv trực tiếp bóng đá hôm nay regulations regarding xoilac tv trực tiếp bóng đá hôm nay revenue thresholds for households and individuals engaged in production and business activities that fall under xoilac tv trực tiếp bóng đá hôm nay category not subject to tax as per Clause 25, Article 5 of this Law and Article 17 of this Law shall come into force from January 1, 2026.
3. xoilac tv trực tiếp bóng đá hôm nay Law on Value Added Tax No. 13/2008/QH12, which has been amended and supplemented by Law No. 31/2013/QH13, Law No. 71/2014/QH13, and Law No. 106/2016/QH13, shall cease to be effective from xoilac tv trực tiếp bóng đá hôm nay effective date of this Law.
This Law was passed by xoilac tv trực tiếp bóng đá hôm nay National Assembly of xoilac tv trực tiếp bóng đá hôm nay Socialist Republic of Vietnam, Session XV, at its 8th Meeting on November 26, 2024.
Based on Clause 25, Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024, which states:
Subjects Not Subject to Tax
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25. Goods and services provided by households and individuals with annual revenue of up to 200 million VND; assets of non-business organizations and individuals that are not VAT taxpayers when sold; national reserves sold by xoilac tv trực tiếp bóng đá hôm nay national reserve authority; fees and charges collected as prescribed by xoilac tv trực tiếp bóng đá hôm nay law on fees and charges.
26. Imported goods under xoilac tv trực tiếp bóng đá hôm nay following circumstances:
a) Gifts to state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, or people's armed forces units within xoilac tv trực tiếp bóng đá hôm nay import tax exemption limit as prescribed by law on export and import taxes;
b) Gifts within xoilac tv trực tiếp bóng đá hôm nay import tax exemption limit as prescribed by law on export and import taxes from foreign organizations or individuals to Vietnamese individuals; goods of foreign organizations or individuals under diplomatic immunity standards and moving assets within xoilac tv trực tiếp bóng đá hôm nay import tax exemption limit as prescribed by law on export and import taxes;
c) Goods within xoilac tv trực tiếp bóng đá hôm nay duty-free luggage allowanceas prescribed by law on export and import taxes;
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And based on Article 17 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024, which states:
Amendments and Supplements to Clause 1, Article 3 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13 and Law No. 71/2014/QH13
“1. Income from business activities, including:
a) Income from xoilac tv trực tiếp bóng đá hôm nay production and business of goods and services;
b) Income from independent professional activities of individuals holding licenses or practicing certificates as prescribed by law.
Income from business activities specified in this clause does not include xoilac tv trực tiếp bóng đá hôm nay income of households and individuals whose revenue is below xoilac tv trực tiếp bóng đá hôm nay threshold specified in Clause 25, Article 5 of xoilac tv trực tiếp bóng đá hôm nay Law on Value Added Tax.”
Thus, xoilac tv trực tiếp bóng đá hôm nay two regulations of xoilac tv trực tiếp bóng đá hôm nay Law on Value Added Tax 2024 that will come into force from January 1, 2026, are:
- Regulation on xoilac tv trực tiếp bóng đá hôm nay revenue threshold of households and individuals engaged in production and business activities that fall under xoilac tv trực tiếp bóng đá hôm nay non-taxable category as per Clause 25, Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024.
- Regulation on income from business activities in Article 17 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024.
What are xoilac tv trực tiếp bóng đá hôm nay 02 regulations of xoilac tv trực tiếp bóng đá hôm nay Law on Value Added Tax 2024 that will come into force in Vietnam on January 1, 2026?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What are regulations ontaxpayers in Vietnam according to xoilac tv trực tiếp bóng đá hôm nay Law on Value Added Tax 2024?
Based on Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024(effective from January 1, 2025), it is stipulated about taxpayers as follows:
- Organizations, households, and individuals engaged in xoilac tv trực tiếp bóng đá hôm nay production, business of taxable goods and services (hereinafter referred to as business establishments).
- Organizations and individuals importing goods subject to VAT (hereinafter referred to as importers).
- Organizations and individuals in Vietnam purchasing services (including cases of purchasing services linked with goods) from foreign organizations without a permanent establishment in Vietnam, or individuals abroad who are non-residents in Vietnam, except as stipulated in Clauses 4 and 5, Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024; organizations engaged in production and business in Vietnam purchasing goods and services for executing activities related to oil and gas exploration, field development, and extraction from foreign organizations not having a permanent establishment in Vietnam, or individuals abroad who are non-residents in Vietnam.
- Foreign suppliers without a permanent establishment in Vietnam conducting e-commerce business, business activities based on digital platforms with organizations and individuals in Vietnam (hereinafter referred to as foreign suppliers); organizations as foreign digital platform managers responsible for withholding and replacing xoilac tv trực tiếp bóng đá hôm nay tax obligations to be paid by foreign suppliers; business organizations in Vietnam implementing VAT calculation methods as xoilac tv trực tiếp bóng đá hôm nay deduction method purchase services from foreign suppliers without a permanent establishment in Vietnam through e-commerce channels or digital platforms that perform withholdings and fulfill xoilac tv trực tiếp bóng đá hôm nay tax obligations on behalf of foreign suppliers.
- Organizations as managers of e-commerce platforms, digital platform managers with payment functions perform tax deductions, pay taxes, declare xoilac tv trực tiếp bóng đá hôm nay withheld tax amounts for business household individuals, and business individuals on e-commerce platforms and digital platforms.
- xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam provides detailed regulations concerning Clauses 1, 4, and 5, Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024; stipulations about taxpayers in cases where foreign suppliers provide services to purchasers being business organizations in Vietnam applying xoilac tv trực tiếp bóng đá hôm nay deduction method as stipulated in Clause 4, Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024.
What is xoilac tv trực tiếp bóng đá hôm nay time fordetermining VAT in Vietnamaccording to xoilac tv trực tiếp bóng đá hôm nay Law on Value Added Tax 2024?
Based on Clause 1, Article 8 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024(effective from January 1, 2025), xoilac tv trực tiếp bóng đá hôm nay point of VAT determination according to xoilac tv trực tiếp bóng đá hôm nayLuật Thuế giá trị trực tiếpis stipulated as follows:
- For goods, it is xoilac tv trực tiếp bóng đá hôm nay time of transfer of ownership or use rights for goods to xoilac tv trực tiếp bóng đá hôm nay buyer or xoilac tv trực tiếp bóng đá hôm nay time of invoicing, regardless of whether payment has been received.
- For services, it is xoilac tv trực tiếp bóng đá hôm nay time of completion of service provision or xoilac tv trực tiếp bóng đá hôm nay time of service invoicing, regardless of whether payment has been received.
