What are the conditions for input value-added tax deduction for exported goods vtv5 trực tiếp bóng đá hôm nay services in Vietnam?
What are the conditions for input value-added tax deduction for exported goods vtv5 trực tiếp bóng đá hôm nay services in Vietnam?
Based on Point c, Clause 2, Article 12 of theLaw on Value Added Tax 2008, as amended by Clause 6, Article 1 of theLaw on Amendments to the Value Added Tax Law 2013, stipulates as follows:
Input Value-Added Tax Deduction
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- Conditions for input value-added tax deduction are prescribed as follows:
a) There must be a value-added invoice for purchased goods vtv5 trực tiếp bóng đá hôm nay services or a document of value-added tax payment at the importation stage;
b) There must be non-cash payment vouchers for purchased goods vtv5 trực tiếp bóng đá hôm nay services, except for goods vtv5 trực tiếp bóng đá hôm nay services purchased each time with a value of less than twenty million dong;
c) For exported goods vtv5 trực tiếp bóng đá hôm nay services, in addition to the conditions stipulated in point a vtv5 trực tiếp bóng đá hôm nay point b of this clause, there must also be: a signed contract with a foreign party for the sale, processing of goods, vtv5 trực tiếp bóng đá hôm nay provision of services; an invoice for sold goods vtv5 trực tiếp bóng đá hôm nay services; non-cash payment vouchers; vtv5 trực tiếp bóng đá hôm nay a customs declaration for exported goods.
Payment for exported goods vtv5 trực tiếp bóng đá hôm nay services in the form of offsetting payment between exported goods vtv5 trực tiếp bóng đá hôm nay services vtv5 trực tiếp bóng đá hôm nay imported goods vtv5 trực tiếp bóng đá hôm nay services, or debt repayment on behalf of the Government, shall be considered as non-cash payment.
According to the above regulation, the conditions for input value-added tax deduction for exported goods vtv5 trực tiếp bóng đá hôm nay services are:
- There is a value-added invoice for purchased goods vtv5 trực tiếp bóng đá hôm nay services or a document of value-added tax payment at the importation stage;
- There are non-cash payment vouchers for purchased goods vtv5 trực tiếp bóng đá hôm nay services, except for goods vtv5 trực tiếp bóng đá hôm nay services purchased each time with a value of less than twenty million dong;
- A contract signed with a foreign party for the sale, processing of goods, vtv5 trực tiếp bóng đá hôm nay provision of services;
- An invoice for sold goods vtv5 trực tiếp bóng đá hôm nay services; non-cash payment vouchers; customs declaration for exported goods.
Payment for exported goods vtv5 trực tiếp bóng đá hôm nay services in the form of offsetting payment between exported goods vtv5 trực tiếp bóng đá hôm nay services vtv5 trực tiếp bóng đá hôm nay imported goods vtv5 trực tiếp bóng đá hôm nay services, or debt repayment on behalf of the Government, is considered as non-cash payment.
Note:
From July 1, 2025, when theLaw on Value Added Tax 2024comes into effect, the conditions for input value-added tax deduction for exported goods vtv5 trực tiếp bóng đá hôm nay services are as follows:
- There is a VAT invoice for purchased goods vtv5 trực tiếp bóng đá hôm nay services or documents of VAT payment on behalf of the foreign party.
- Non-cash payment vouchers for purchased goods vtv5 trực tiếp bóng đá hôm nay services, except for certain special cases as stipulated by the Government of Vietnam.
- A contract signed with a foreign party for the sale, processing of goods, vtv5 trực tiếp bóng đá hôm nay provision of services.
- An invoice for sold goods vtv5 trực tiếp bóng đá hôm nay services.
- Non-cash payment vouchers.
- Customs declaration for exported goods.
- Packing list, bill of lading, vtv5 trực tiếp bóng đá hôm nay goods insurance documents (if any).
What are the conditions for input value-added tax deduction for exported goods vtv5 trực tiếp bóng đá hôm nay services in Vietnam? (Image from Internet)
What are procedures forthe value-added tax refund for exported goods vtv5 trực tiếp bóng đá hôm nay services in Vietnam?
Based on Clause 2, Article 14 of theLaw on Value Added Tax 2008, as amended by Clause 3, Article 1 of Law No. 106/2016/QH13, the regulations on VAT refund for exported goods vtv5 trực tiếp bóng đá hôm nay services are as follows:
A business establishment in a month or quarter with exported goods vtv5 trực tiếp bóng đá hôm nay services, if it has outstanding input VAT from three hundred million dong or more, is entitled to a VAT refund on a monthly or quarterly basis, except for imported goods for export or exported goods that are not exported at the customs operation locality as prescribed by theLuật Hải trực tiếp. VAT refund is provided first vtv5 trực tiếp bóng đá hôm nay inspected later for taxpayers manufacturing export goods who do not violate tax, customs laws for two consecutive years; taxpayers not being subject to high-risk categories as prescribed by theLuật Quản trực tiếp bóng.
What is the value-added tax rate on exported goods vtv5 trực tiếp bóng đá hôm nay services in Vietnam?
According to Clause 1, Article 9 ofCircular 219/2013/TT-BTC, it is stipulated as follows:
Tax Rate of 0%
- Tax rate of 0%:applied to exported goods vtv5 trực tiếp bóng đá hôm nay services; construction vtv5 trực tiếp bóng đá hôm nay installation activities overseas vtv5 trực tiếp bóng đá hôm nay in non-tariff zones; international transport; goods vtv5 trực tiếp bóng đá hôm nay services not subject to VAT when exported, except for cases where the 0% rate does not apply as guided in Clause 3 of this Article.
Exported goods vtv5 trực tiếp bóng đá hôm nay services are goods vtv5 trực tiếp bóng đá hôm nay services that are sold, provided to organizations, individuals abroad vtv5 trực tiếp bóng đá hôm nay consumed outside Vietnam; sold, provided to organizations, individuals in non-tariff zones; goods vtv5 trực tiếp bóng đá hôm nay services supplied to foreign customers in accordance with the law.
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Thus, exported goods vtv5 trực tiếp bóng đá hôm nay services are subject to a VAT rate of 0%.
Exported goods vtv5 trực tiếp bóng đá hôm nay services under the above regulations are understood as goods vtv5 trực tiếp bóng đá hôm nay services sold, supplied to organizations, individuals abroad vtv5 trực tiếp bóng đá hôm nay consumed outside Vietnam; sold, supplied to organizations, individuals in non-tariff zones; goods vtv5 trực tiếp bóng đá hôm nay services provided to foreign customers according to the provisions of law. Where:
(1) Exported goods include:
- Goods exported abroad, including export entrustment;
- Goods sold into non-tariff zones according to the regulations of the Prime Minister of the Government of Vietnam; goods sold to duty-free shops;
- Goods sold where the point of delivery vtv5 trực tiếp bóng đá hôm nay receipt of goods is outside Vietnam;
- Spare parts vtv5 trực tiếp bóng đá hôm nay materials for repairing vtv5 trực tiếp bóng đá hôm nay maintaining means vtv5 trực tiếp bóng đá hôm nay equipment for foreign parties vtv5 trực tiếp bóng đá hôm nay consumed outside Vietnam;
- Cases considered as export under the provisions of law:
+ Processed goods for transfer pursuant to the commercial law on international sale of goods vtv5 trực tiếp bóng đá hôm nay agency activities for trading, processing goods with foreign countries.
+ Goods exported on the spot as prescribed by law.
+ Exported goods for sale at fairs vtv5 trực tiếp bóng đá hôm nay exhibitions abroad.
(2) Export services include:
Services provided directly to organizations, individuals abroad vtv5 trực tiếp bóng đá hôm nay consumed outside Vietnam; provided directly to organizations, individuals in non-tariff zones vtv5 trực tiếp bóng đá hôm nay consumed in non-tariff zones.
Note:
- Individuals abroad are foreigners not residing in Vietnam, Vietnamese nationals residing abroad, vtv5 trực tiếp bóng đá hôm nay being outside Vietnam during the service provision. Organizations vtv5 trực tiếp bóng đá hôm nay individuals in non-tariff zones are organizations vtv5 trực tiếp bóng đá hôm nay individuals with business registration vtv5 trực tiếp bóng đá hôm nay other cases as stipulated by the Prime Minister of the Government of Vietnam.
- For services provided such that the provision occurs both in Vietnam vtv5 trực tiếp bóng đá hôm nay outside Vietnam, but the service contract is signed between two taxpayers in Vietnam or having a permanent establishment in Vietnam, the 0% rate only applies to the value portion of the service performed outside Vietnam, except for the case of insurance services for imported goods which are subject to 0% rate on the entire contract value. If the contract does not specify the value portion of services performed in Vietnam, the taxable value is determined according to the ratio (%) of costs incurred in Vietnam relative to total costs.
- Business establishments providing services as taxpayers in Vietnam must have documents proving services performed outside Vietnam.
