What are vtv5 trực tiếp bóng đá hôm nay applicable VAT rates in Vietnam from July 1, 2024?
What are vtv5 trực tiếp bóng đá hôm nay applicable VAT rates in Vietnam from July 1, 2024?
Under Article 8 of vtv5 trực tiếp bóng đá hôm nayLaw No. 13/2008/QH12(amended by Clause 3 Article 1 of vtv5 trực tiếp bóng đá hôm nayLaw on Amendment to Law on VAT 2013, Article 1 of vtv5 trực tiếp bóng đá hôm nayLaw on Amendment Law on VAT, Special Consumption Tax, and Tax Administration2016, Article 3 of vtv5 trực tiếp bóng đá hôm nayLaw on Amendment to Law on Taxes 2014) andlịch trực tiếp bóng đástipulating vtv5 trực tiếp bóng đá hôm nay VAT rates as follows:
(1) vtv5 trực tiếp bóng đá hôm nay 0% tax rate applies to exported goods and services, international transportation, and goods and services not subject to VAT as stipulated in Article 5 of vtv5 trực tiếp bóng đá hôm nayLaw No. 13/2008/QH12when being exported, except for vtv5 trực tiếp bóng đá hôm nay following cases:
- Technology transfer and intellectual property rights transfer abroad.
- Reinsurance services abroad.
- Credit granting services.
- Capital transfer.
- Derivative financial services.
- Postal and telecommunications services.
- Exported products stipulated in Clause 23 Article 5 of vtv5 trực tiếp bóng đá hôm nayLaw No. 13/2008/QH12.
Exported goods and services are those consumed outside Vietnam, in non-tariff zones; goods and services provided to foreign customers as stipulated by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam.
(2) vtv5 trực tiếp bóng đá hôm nay 5% tax rate applies to vtv5 trực tiếp bóng đá hôm nay following goods and services:
- Clean water used for production and daily life.
- Ore for fertilizer production; pest control chemicals and growth stimulants for animals and plants.
- Services of earthwork, dredging canals, ditches, ponds, and lakes for agricultural production; tending, pest control for plants; preliminary processing and storage of agricultural products.
- Unprocessed agricultural, livestock, and aquacultural products, except for those stipulated in Clause 1 Article 5 of this Law.
- Preliminary processed rubber latex; preliminary processed turpentine; nets, ropes, and fibers for making fishing nets.
- Fresh food; unprocessed forest products except timber, bamboo shoots, and vtv5 trực tiếp bóng đá hôm nay products stipulated in Clause 1 Article 5 of vtv5 trực tiếp bóng đá hôm nayLaw on VAT 2008.
- Sugar; by-products in sugar production, including molasses, bagasse, and mud.
- Products made from jute, coconut coir, palm leaves, straw, coconut shells, water hyacinth, and other handicraft products made from agricultural by-products; preliminary processed cotton; newsprint.
- Medical equipment, utensils, bandages, and sanitary napkins; preventive and curative medicines; chemical pharmaceutical products and medicinal herbs used for making preventive and curative medicines.
- Teaching and learning aids, including models, charts, boards, chalk, rulers, compasses, and specialized equipment and tools for teaching, research, and scientific experiments.
- Cultural, exhibition, sports activities; art performances, film production; importation, distribution, and screening of films.
- Toys for children; books of all kinds, except those stipulated in Clause 15 Article 5 of vtv5 trực tiếp bóng đá hôm nayLaw No. 13/2008/QH12.
- Scientific and technological services as stipulated by vtv5 trực tiếp bóng đá hôm nay Law on Science and Technology.
- Sale, lease, and lease-purchase of social housing as stipulated by vtv5 trực tiếp bóng đá hôm nay Housing Law.
(3) vtv5 trực tiếp bóng đá hôm nay 8% tax rate applies to some goods and services that receive a VAT reduction (from 10% to 8%) according tolịch trực tiếp bóng đá.
(4) vtv5 trực tiếp bóng đá hôm nay 10% tax rate applies to goods and services not subject to vtv5 trực tiếp bóng đá hôm nay 0%, 5%, and 8% tax rates.
Thus, depending on vtv5 trực tiếp bóng đá hôm nay taxable object, vtv5 trực tiếp bóng đá hôm nay VAT rate from July 1, 2024, will be 0%, 5%, 10%, or 8%.
What are vtv5 trực tiếp bóng đá hôm nay applicable VAT rates in Vietnam from July 1, 2024? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Where isVAT in Vietnam paid?
Underthe regulations in Article 56 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019regarding vtv5 trực tiếp bóng đá hôm nay place to pay VAT:
Receiving authorities
1. Taxpayers shall pay tax:
a) at State Treasuries;
b) At vtv5 trực tiếp bóng đá hôm nay tax authorities that receive vtv5 trực tiếp bóng đá hôm nay tax declaration dossiers;
c) via a organization authorized by vtv5 trực tiếp bóng đá hôm nay tax authority to collect tax; or
d) via a commercial bank or credit institution or service provider as prescribed by law.
2. State Treasuries, commercial banks, credit institutions and service providers shall prepare their premises, equipment and personnel to collect tax.
3. Every organization that collects or deduct tax shall provide tax payment documents to taxpayers.
4. Within 08 working hours from vtv5 trực tiếp bóng đá hôm nay tax collection, vtv5 trực tiếp bóng đá hôm nay collecting organization shall transfer vtv5 trực tiếp bóng đá hôm nay collected tax to state budget. vtv5 trực tiếp bóng đá hôm nay Minister of Finance shall specify vtv5 trực tiếp bóng đá hôm nay time limit for transfer of tax collected in cash in remote and isolated areas, islands, areas where travel is difficult or collection time is limited.
Simultaneously, following vtv5 trực tiếp bóng đá hôm nay guidelines in Article 20 ofDecree No. 209/2013/ND-CP:
Place of tax payment
1. Taxpayers shall declare and pay VAT at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay production and business operations are conducted.
2. Taxpayers who apply vtv5 trực tiếp bóng đá hôm nay deduction method and have dependent accounting production units located in a different province or municipality from where vtv5 trực tiếp bóng đá hôm nay head office is located shall declare, pay VAT at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay production unit is located and vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay head office is located.
...5. VAT declaration and payment shall be done following vtv5 trực tiếp bóng đá hôm nay Tax Administration Law and its guiding documents.
Thus, taxpayers shall declare and pay VAT at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay production and business operations are conducted:
- At vtv5 trực tiếp bóng đá hôm nay State Treasury;
- At vtv5 trực tiếp bóng đá hôm nay tax administration agency where vtv5 trực tiếp bóng đá hôm nay tax return is filed;
- Through organizations authorized by vtv5 trực tiếp bóng đá hôm nay tax administration agency to collect taxes;
- Through commercial banks, credit institutions, and other service organizations as stipulated by law.
Based on vtv5 trực tiếp bóng đá hôm nay actual operational situation, vtv5 trực tiếp bóng đá hôm nay suitable location for paying VAT shall be determined according to vtv5 trực tiếp bóng đá hôm nay mentioned regulations.
Who is required to pay VAT in Vietnam?
Under vtv5 trực tiếp bóng đá hôm nay provisions in Clauses 1 and 2 of Article 2 ofDecree No. 209/2013/ND-CPon VAT payers:
- Entities liable to VAT are organizations and individuals producing and trading goods and services subject to VAT (hereinafter referred to as business establishments) and organizations and individuals importing goods subject to VAT (hereinafter referred to as importers)
.- Organizations and individuals producing and trading in Vietnam buying services (including services linked with goods) from foreign organizations without permanent establishments in Vietnam, non-resident individuals in Vietnam, then vtv5 trực tiếp bóng đá hôm nay organizations and individuals buying services are responsible for paying VAT, except for cases not required to declare, calculate, and pay VAT stipulated in Point b, Clause 3, Article 2 ofDecree No. 209/2013/ND-CP.
Note:vtv5 trực tiếp bóng đá hôm nay regulations on permanent establishments and non-resident individuals in this Clause shall follow vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay Enterprise Income Tax Law and vtv5 trực tiếp bóng đá hôm nay Personal Income Tax Law.
