What are trực tiếp bóng đá hôm nay euro conditions for input VAT deduction in Vietnam under trực tiếp bóng đá hôm nay euro 2024 Law on Value Added Tax?

What are trực tiếp bóng đá hôm nay euro conditions for input VAT deduction in Vietnamunder trực tiếp bóng đá hôm nay euro 2024 Law on Value Added Tax?

Based on Clause 2, Article 14 of trực tiếp bóng đá hôm nay euro 2024 Law on Value Added Tax...Download(effective from July 1, 2025), trực tiếp bóng đá hôm nay euro conditions for input VAT deduction are stipulated as follows:

- Possess an invoice for trực tiếp bóng đá hôm nay euro value-added tax purchase of goods, services or documents of payment of value-added tax at trực tiếp bóng đá hôm nay euro import stage or documents paying value-added tax on behalf of foreign parties as stipulated in Clauses 3 and 4, Article 4 of trực tiếp bóng đá hôm nay euro 2024 Law on Value Added Tax. trực tiếp bóng đá hôm nay euro Minister of Finance shall regulate documents for paying value-added tax on behalf of foreign parties;

- Have non-cash payment documents for trực tiếp bóng đá hôm nay euro purchase of goods, services, except for certain special cases as regulated by trực tiếp bóng đá hôm nay euro Government of Vietnam;

- For exported goods, services, in addition to trực tiếp bóng đá hôm nay euro conditions prescribed at points a and b of this clause, there must also be: a signed contract with foreign parties regarding trực tiếp bóng đá hôm nay euro sale, processing of goods, provision of services; invoices for sales of goods, provision of services; non-cash payment documents; customs declaration for exported goods; packing slip, bill of lading, insurance documents for goods (if any). trực tiếp bóng đá hôm nay euro Government of Vietnam regulates trực tiếp bóng đá hôm nay euro deduction conditions for trực tiếp bóng đá hôm nay euro case of exporting goods through foreign e-commerce platforms and other special cases.

What are trực tiếp bóng đá hôm nay euro conditions forinput VAT deductionin Vietnamunder trực tiếp bóng đá hôm nay euro 2024Law on Value Added Tax?(Image from trực tiếp bóng đá hôm nay euro Internet)

What are regulations on input VAT deduction in Vietnam?

Based on Clause 1, Article 14 of trực tiếp bóng đá hôm nay euro 2024 Law on Value Added Tax...Download, it is stipulated that business establishments paying value-added tax under trực tiếp bóng đá hôm nay euro tax deduction method shall deduct trực tiếp bóng đá hôm nay euro input value-added tax as follows:

(1) trực tiếp bóng đá hôm nay euro input VAT of goods, services used for trực tiếp bóng đá hôm nay euro production, business of goods, services subject to value-added tax is fully deductible, including trực tiếp bóng đá hôm nay euro input VAT not compensated for goods, services subject to value-added tax damaged or naturally reduced due to trực tiếp bóng đá hôm nay euro physicochemical properties during transportation;

(2) trực tiếp bóng đá hôm nay euro input VAT of goods, services used concurrently for trực tiếp bóng đá hôm nay euro production, business of goods, services subject to tax and non-taxable, is only deductible for trực tiếp bóng đá hôm nay euro input VAT of goods, services used for trực tiếp bóng đá hôm nay euro production, business of goods, services subject to value-added tax.

Business establishments must separately account for deductible and non-deductible input VAT; if separate accounting is not possible, trực tiếp bóng đá hôm nay euro deductible input VAT is calculated based on trực tiếp bóng đá hôm nay euro percentage ratio of revenue of goods, services subject to value-added tax compared to trực tiếp bóng đá hôm nay euro total revenue of goods, services sold;

(3) trực tiếp bóng đá hôm nay euro input VAT of goods, services sold to organizations, individuals using humanitarian aid funds, non-refundable aid is fully deductible;

(4) trực tiếp bóng đá hôm nay euro input VAT of goods, services used for activities of searching, exploring, developing oil and gas fields is fully deductible;

(5) trực tiếp bóng đá hôm nay euro input VAT arising in any month, quarter shall be declared, deducted when determining trực tiếp bóng đá hôm nay euro payable tax for that month, quarter. trực tiếp bóng đá hôm nay euro input VAT not yet deducted in a month, quarter shall be deducted in trực tiếp bóng đá hôm nay euro following month, quarter.

If a business establishment discovers errors or omissions in trực tiếp bóng đá hôm nay euro input VAT during trực tiếp bóng đá hôm nay euro tax declaration, deduction, they shall declare trực tiếp bóng đá hôm nay euro tax before trực tiếp bóng đá hôm nay euro tax authority, competent authority announces trực tiếp bóng đá hôm nay euro decision to inspect, audit trực tiếp bóng đá hôm nay euro tax as follows:

trực tiếp bóng đá hôm nay euro taxpayer makes additional declarations in trực tiếp bóng đá hôm nay euro month, quarter in which trực tiếp bóng đá hôm nay euro erroneous input VAT arises if trực tiếp bóng đá hôm nay euro tax declaration in trực tiếp bóng đá hôm nay euro month, quarter where trực tiếp bóng đá hôm nay euro input VAT errors occurred leads to an increase in payable tax or a decrease in refundable tax; trực tiếp bóng đá hôm nay euro taxpayer must pay trực tiếp bóng đá hôm nay euro increased additional tax amount or return trực tiếp bóng đá hôm nay euro refunded tax amount and pay trực tiếp bóng đá hôm nay euro late payment interest into trực tiếp bóng đá hôm nay euro state budget (if any).

trực tiếp bóng đá hôm nay euro taxpayer declares in trực tiếp bóng đá hôm nay euro month, quarter detecting errors or omissions if trực tiếp bóng đá hôm nay euro tax declaration in trực tiếp bóng đá hôm nay euro month, quarter where trực tiếp bóng đá hôm nay euro input VAT errors occurred leads to a decrease in payable tax or only results in an increase or decrease in trực tiếp bóng đá hôm nay euro input VAT to be carried forward to trực tiếp bóng đá hôm nay euro next month, quarter;

(6) For non-deductible input VAT, business establishments may include it in expenses for calculating corporate income tax or add to trực tiếp bóng đá hôm nay euro original cost of fixed assets in accordance with trực tiếp bóng đá hôm nay euro law on corporate income tax, except for input VAT of goods, services purchased without non-cash payment documents as stipulated by trực tiếp bóng đá hôm nay euro Government of Vietnam;

(7) trực tiếp bóng đá hôm nay euro Government of Vietnam provides detailed regulations on trực tiếp bóng đá hôm nay euro deduction of input VAT for: goods, services forming fixed assets serving workers; cases of capital contribution by assets; goods, services purchased under authorization to other organizations, individuals where invoices are in trực tiếp bóng đá hôm nay euro name of trực tiếp bóng đá hôm nay euro authorized organization, individual; fixed assets are passenger cars with up to 09 seats; manufacturing establishments organizing closed production, centralized accounting.

What are prohibited actsin VAT deduction in Vietnam?

Based on Article 13 of trực tiếp bóng đá hôm nay euro 2024 Law on Value Added Tax...Download, trực tiếp bóng đá hôm nay euro prohibited acts in VAT deduction are stipulated:

(1) Buy, give, sell, organize advertising, brokerage for buying, selling invoices.

(2) Create transactions for purchasing, selling goods, providing services that are not real or transactions not conformable to trực tiếp bóng đá hôm nay euro law.

(3) Issue invoices for selling goods, providing services during trực tiếp bóng đá hôm nay euro suspension of business activities, except for issuing invoices to customers for fulfilling contracts signed before trực tiếp bóng đá hôm nay euro notice of business suspension.

(4) Use illegal invoices, documents, or unauthorized use of invoices, documents as stipulated by trực tiếp bóng đá hôm nay euro Government of Vietnam.

(5) Fail to transfer electronic invoice data to trực tiếp bóng đá hôm nay euro tax authority as prescribed.

(6) Falsify, misuse, access illegally, destroy information systems about invoices, documents.

(7) Give, receive, broker bribes or perform other acts related to invoices, documents to deduct tax, reclaim tax, misappropriate tax money, evade value-added tax.

(8) Collude, cover up, connive between tax management officials, tax management agencies, business establishments, importers, among business establishments, importers in using illegal invoices, documents or illegally using invoices, documents to deduct tax, reclaim tax, misappropriate tax money, evade value-added tax.