What are xem bóng đá trực tiếp nhà cái codes of sub-sections for excise tax payment in Vietnam?
What are xem bóng đá trực tiếp nhà cái codes of sub-sections for excise tax payment in Vietnam?
According to Point b, Clause 1, Article 4 ofCircular 324/2016/TT-BTC, xem bóng đá trực tiếp nhà cái sub-section (also known as xem bóng đá trực tiếp nhà cái economic content code - NDKT) is a detailed classification of xem bóng đá trực tiếp nhà cái section, used to classify in detail xem bóng đá trực tiếp nhà cái revenues and expenditures of xem bóng đá trực tiếp nhà cái state budget according to management objects within each section.
Under Appendix 3 on xem bóng đá trực tiếp nhà cái List ofsections andsub-sections issued along withCircular 324/2016/TT-BTC, xem bóng đá trực tiếp nhà cái sub-sections for excise tax payment in 2024 arespecified as follows:
| section code | sub-section code | Name | |
| section | 1750 | Excise Tax | |
| sub-section | 1751 | Imported Goods | |
| 1753 | Domestically Produced Cigarettes, Cigars | ||
| 1754 | Domestically Produced Alcohol | ||
| 1755 | Domestically Produced Assembled Cars with Less Than 24 Seats | ||
| 1756 | Domestically Produced Gasoline | ||
| 1757 | Other Domestically Produced Goods and Services | ||
| 1758 | Domestically Produced Beer | ||
| 1761 | Excise Tax from Lottery Activities | ||
| 1762 | Imported Cigarettes and cigars Sold Domestically | ||
| 1763 | Imported Alcohol Sold Domestically | ||
| 1764 | Imported Cars with Less Than 24 Seats Sold Domestically | ||
| 1765 | Imported Gasoline Sold Domestically | ||
| 1766 | Other Imported Goods and Services Sold Domestically | ||
| 1767 | Imported Beer Sold Domestically | ||
| 1799 | Others |
See xem bóng đá trực tiếp nhà cái full chapter codes:Here
What are xem bóng đá trực tiếp nhà cái codes of sub-sections for excise tax payment in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)
What are thegoods and services subject to excise tax in Vietnam?
According to Article 2Law on Excise Tax2008and Article 2Decree 108/2015/ND-CP, goods and services subject to excise tax in Vietnam include:
(1) Goods subject to excise tax:
- Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;
- Liquor;
- Beer;
- Under-24-seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;
- Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;
- Aircraft and yachts;
- Gasoline;
- Air-conditioners of 90,000 BTU or less;
- Playing cards;
- Votive gilt papers and votive objects.
Note: Goods subject to excise tax must be complete products, excluding kits for assembling these goods.
(2) Services subject to excise tax
-Nightclub:
- Massage parlors and karaoke bars;
- Casinos; prize-winning video games, including jackpot and slot games and games on similar machines;
- Betting;
- Golf business, including xem bóng đá trực tiếp nhà cái sale of membership cards and golf playing tickets;
- Lottery business.
What goods are not subject to excise tax in Vietnam?
According to Article 3Law on excise tax 2008and Article 3Decree 108/2015/ND-CP, goods as prescribed above are not subject to excise tax in xem bóng đá trực tiếp nhà cái following cases:
(1) Goods which are directly exported by producers or processors, or which are sold or entrusted by these producers or processors to other business establishments for export;
(2) Imported goods, including:
+ Goods as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-profcssional organizations or people’s armed forces units; and donations or gifts for individuals in Vietnam within xem bóng đá trực tiếp nhà cái quotas prescribed by xem bóng đá trực tiếp nhà cái Government;
+ Goods transited or transported via Vietnamese border gates or borders, and goods transported to and from border gates under xem bóng đá trực tiếp nhà cái Government’s regulations;
+ Goods temporarily imported for re-export and temporarily exported for re-import which are not subject to import duty or export duty within xem bóng đá trực tiếp nhà cái time limit specified in xem bóng đá trực tiếp nhà cái law on import duty and export duty;
+ Personal effects of foreign organizations and individuals within diplomatic immunity quotas; personal belongings within duty-free luggage quotas; and goods imported for duty-free sale under law;
(3) Aircraft and yachts used for commercial transportation of cargos, passengers and tourists;
(4) Ambulances; prison vans; hearses; cars designed with both seats and standing places for transporting 24 or more people; cars running in recreation, entertainment and spoils areas which neither are registered for circulation nor move on roads;
(5) Goods imported from abroad into non-tariff areas, goods sold from xem bóng đá trực tiếp nhà cái inland into non-tariff areas for use only in non-tariff areas, and goods traded between non-tariff areas, except under-24 seat cars.
