Mức thuế giá lịch trực tiếp bóng đá hôm nay 5 phần trăm được áp dụng đối với các đối tượng

What are thegoods trực tiếp bóng đá k+ servicessubject totheVAT rate of 5% in Vietnam?

Based on Clause 2, Article 8 of theLaw No. 13/2008/QH12, as amended by Clauses 2 trực tiếp bóng đá k+ 3, Article 3 of theLaw No. 71/2014/QH13 dated November2014supplemented by Clause 3, Article 1 of theLaw No. 31/2013/QH13 xoilac tv, the VAT rate of 5% applies to:

- Tapwater used for production trực tiếp bóng đá k+ daily life.

- Ore for fertilizer production; pest control chemicals trực tiếp bóng đá k+ growth stimulants for animals trực tiếp bóng đá k+ plants.

- Services of earthwork, dredging canals, ditches, ponds, trực tiếp bóng đá k+ lakes for agricultural production; tending, pest control for plants; preliminary processing trực tiếp bóng đá k+ storage of agricultural products.

- Unprocessed agricultural, livestock, trực tiếp bóng đá k+ aquacultural products, except for those stipulated in Clause 1 Article 5 of this Law.

- Preliminarily processed rubber latex; preliminarily processed turpentine; nets, ropes, trực tiếp bóng đá k+ fibers for making fishing nets.

- Fresh food; unprocessed forest products except timber, bamboo shoots, trực tiếp bóng đá k+ the products stipulated in Clause 1 Article 5 of theLaw No. 13/2008/QH12.

- Sugar; by-products in sugar production, including molasses, bagasse, trực tiếp bóng đá k+ mud.

- Products made from jute, coconut coir, palm leaves, straw, coconut shells, water hyacinth, trực tiếp bóng đá k+ other handicraft products made from agricultural by-products; preliminary processed cotton; newsprint.

- Medical equipment, utensils, bandages, trực tiếp bóng đá k+ sanitary napkins; preventive trực tiếp bóng đá k+ curative medicines; chemical pharmaceutical products trực tiếp bóng đá k+ medicinal herbs used for making preventive trực tiếp bóng đá k+ curative medicines.

- Teaching trực tiếp bóng đá k+ learning aids, including models, charts, boards, chalk, rulers, compasses, trực tiếp bóng đá k+ specialized equipment trực tiếp bóng đá k+ tools for teaching, research, trực tiếp bóng đá k+ scientific experiments.

- Cultural, exhibition, sports activities; art performances, film production; importation, distribution, trực tiếp bóng đá k+ screening of films.

- Toys for children; books of all kinds, except those stipulated in Clause 15 Article 5 of theLaw No. 13/2008/QH12.

- Scientific trực tiếp bóng đá k+ technological services as stipulated by the Law on Science trực tiếp bóng đá k+ Technology.

- Sale, lease, trực tiếp bóng đá k+ lease-purchase of social housing as stipulated by the Housing Law.

What are the goods trực tiếp bóng đá k+ services subject to the VAT rate of 5% in Vietnam? (Image from the Internet)

What are thegoods trực tiếp bóng đá k+ servicessubject totheVAT rate of 0% in Vietnam?

Under Clause 1, Article 8 of theLaw No. 13/2008/QH12, as amended by Clause 3, Article 1 of theLaw No. 31/2013/QH13 xoilac tvas amended by Clause 2, Article 1 ofLaw No. 106/2016/QH13, the VAT rate of 0% applies to exported goods trực tiếp bóng đá k+ services, international transport, trực tiếp bóng đá k+ goods trực tiếp bóng đá k+ services not subject to VAT as prescribed in Article 5 of theVAT Law 2008when exported, except for the following cases:

- Transfer of technology trực tiếp bóng đá k+ intellectual property rights abroad;

- Reinsurance services abroad;

- Credit services;

- Capital transfer;

- Derivative financial services;

- Postal trực tiếp bóng đá k+ telecommunications services;

- Exported goods specified in Clause 23, Article 5 of theVAT Law 2008.

Exported goods trực tiếp bóng đá k+ services are goods trực tiếp bóng đá k+ services consumed outside Vietnam, in non-tariff zones; goods trực tiếp bóng đá k+ services provided to foreign customers as prescribed by the Government of Vietnam.

What isthe VAT rate applicabletogoods trực tiếp bóng đá k+ services currently subject to the VATrate of 10% from July 01, 2024 in Vietnam?

Under Article 1 ofDecree 72/2024/ND-CP, the regulations are as follows:

VAT reduction

1. VAT on goods trực tiếp bóng đá k+ services that are currently subject to 10% VAT shall be reduced, except the following goods trực tiếp bóng đá k+ services:

a) Telecommunication, financial activities, banking activities, securities, insurance, trading of real estate, metal trực tiếp bóng đá k+ precast metal products, mining products (excluding coal mining), coke mining, refined oil, chemical products. Further details are provided in Appendix I enclosed herewith.

b) Goods trực tiếp bóng đá k+ services subject to excise tax. Further details are provided in Appendix II enclosed herewith.

c) Information technology products trực tiếp bóng đá k+ services as prescribed in the Law on information technology.Further details are provided in Appendix III enclosed herewith.

d) VAT on goods trực tiếp bóng đá k+ services of a specific type as specified in Clause 1 of this Article shall be reduced consistently in all stages, including import, production, processing trực tiếp bóng đá k+ trading.Coal products mined for sale (including coal products mined trực tiếp bóng đá k+ then washed, sieved trực tiếp bóng đá k+ classified under a closed process before they are sold) are eligible for VAT reduction. Coal products in Appendix I enclosed herewith are not eligible for VAT reduction in any stages other than the mining stage.

Coal products produced under a closed process of economic corporations or groups shall be also eligible for VAT reduction.

In case any of the goods trực tiếp bóng đá k+ services in Appendixes I, II trực tiếp bóng đá k+ III enclosed herewith is not subject to VAT or is subject to 5% VAT in accordance with the Law on value-added tax, VAT on that good or service shall be paid in accordance with the Law on value-added tax trực tiếp bóng đá k+ shall not be reduced.

2. VAT reduction rates

a) Business establishments that pay VAT using the credit-invoice method shall pay 8% VAT on the goods trực tiếp bóng đá k+ services specified in Clause 1 of this Article.

b) Business establishments (including household businesses trực tiếp bóng đá k+ individual businesses) that pay VAT using the direct method (as a percentage (%) on revenue) shall be eligible for 20% reduction in the rate (%) used as the basis for calculating VAT when issuing invoices for the goods trực tiếp bóng đá k+ services eligible for VAT reduction specified in Clause 1 of this Article.

...

Thus, from July 01, 2024, the VAT rate applicable to goods trực tiếp bóng đá k+ services currently subject to the VAT rate of 10% willinclude:

- Groups of goods subject to a reduction from the VAT rate of 10% to 8% according toDecree 72/2024/ND-CP.

- Groups of goods not entitled to a VAT reduction trực tiếp bóng đá k+ continuing to apply VAT rate of 10% as specified in Appendix 1, Appendix 2, trực tiếp bóng đá k+ Appendix 3 attached toDecree 72/2024/ND-CP, including:

+ Telecommunications, finance, banking, securities, insurance, real estate business, metals trực tiếp bóng đá k+ fabricated metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products.

+ Goods trực tiếp bóng đá k+ services subject to special consumption tax.

+ Information technology according to the law on information technology.