What are value-added vtv5 trực tiếp bóng đá hôm nay distribution methods in Vietnam?

What are cases eligible for value-added vtv5 trực tiếp bóng đá hôm nay distribution in Vietnam?

According to Clause 1, Article 13 ofCircular 80/2021/TT-BTC, cases eligible for value-added vtv5 trực tiếp bóng đá hôm nay distribution include:

- Business activities related to computerized lottery;

- Real estate transfer activities, except as stipulated in Point b, Clause 1, Article 11 ofDecree 126/2020/ND-CP;

- Construction activities in accordance with regulations of the national economic sector system and specialized legal provisions;

- Dependent units, business locations being production facilities (including processing and assembly facilities), except as stipulated in Point c, Clause 1, Article 11 ofDecree 126/2020/ND-CP.

What are cases eligible for value-added vtv5 trực tiếp bóng đá hôm nay distribution in Vietnam?(Image from Internet)

What are value-added vtv5 trực tiếp bóng đá hôm nay distributionmethods in Vietnam?

According to Clause 2, Article 13 ofCircular 80/2021/TT-BTC, the methods for value-added vtv5 trực tiếp bóng đá hôm nay distribution are as follows:

- Distribution of payable value-added vtv5 trực tiếp bóng đá hôm nay for computerized lottery business activities

The value-added vtv5 trực tiếp bóng đá hôm nay payable for each province where computerized lottery business activities take place equals (=) the total value-added vtv5 trực tiếp bóng đá hôm nay payable from computerized lottery business activities multiplied (x) by the percentage (%) of actual ticket sales revenue from computerized lottery business activities in each province over the total actual ticket sales revenue of the taxpayer.

Actual ticket sales revenue from computerized lottery business activities is determined as follows:

If the distribution method of computerized lottery tickets is through terminal devices: Revenue from computerized lottery business activities arises from terminal devices registered to sell computerized lottery tickets within the administrative boundaries of each province as per the lottery agency agreements signed with the computerized lottery company or retail outlets and sales points established by the taxpayer in the area.

If the distribution method of computerized lottery tickets is through phone and internet: Revenue is determined by the province where customers register to participate in the lottery by opening a lottery account in accordance with legal provisions on computerized lottery business.

- Distribution of payable value-added vtv5 trực tiếp bóng đá hôm nay for real estate transfer activities:

The value-added vtv5 trực tiếp bóng đá hôm nay payable for each province from real estate transfer activities equals (=) the revenue excluding value-added vtv5 trực tiếp bóng đá hôm nay from real estate transfer activities in each province multiplied (x) by 1%.

- Distribution of payable value-added vtv5 trực tiếp bóng đá hôm nay for construction activities:

The value-added vtv5 trực tiếp bóng đá hôm nay payable for each province from construction activities equals (=) the revenue excluding value-added vtv5 trực tiếp bóng đá hôm nay from construction activities in each province multiplied (x) by 1%.

Revenue excluding value-added vtv5 trực tiếp bóng đá hôm nay is determined based on the contract for construction works and construction work items.

If the construction works or construction work items relate to multiple provinces and revenue for each province cannot be determined, after determining the 1% ratio on the revenue from the construction works or construction work items, the taxpayer uses the percentage (%) of the investment value of the works in each province over the total investment value to determine the value-added vtv5 trực tiếp bóng đá hôm nay payable to each province.

- Distribution of payable value-added vtv5 trực tiếp bóng đá hôm nay to the province where the dependent unit or business location is a production facility:

+ The value-added vtv5 trực tiếp bóng đá hôm nay payable to the province where the production facility is located equals (=) the revenue excluding value-added vtv5 trực tiếp bóng đá hôm nay multiplied (x) by 2% (for goods subject to 10% value-added vtv5 trực tiếp bóng đá hôm nay rate) or 1% (for goods subject to 5% value-added vtv5 trực tiếp bóng đá hôm nay rate), provided that the total value-added vtv5 trực tiếp bóng đá hôm nay payable to the provinces where the production facilities are located does not exceed the value-added vtv5 trực tiếp bóng đá hôm nay payable by the taxpayer at the head office.

If the production facility transfers finished products or semi-finished products to another internal unit for sale, the revenue of the produced products is determined based on the production cost of the products.

+ If the taxpayer calculates to declare and pay according to the percentage % stipulated at Point d.1, Clause 2, Article 13 ofCircular 80/2021/TT-BTCand the total value-added vtv5 trực tiếp bóng đá hôm nay payable to the provinces where production facilities are located exceeds the total value-added vtv5 trực tiếp bóng đá hôm nay payable by the taxpayer at the head office, the taxpayer distributes the vtv5 trực tiếp bóng đá hôm nay payable to the provinces where production facilities are located according to the formula:

Value-added vtv5 trực tiếp bóng đá hôm nay payable to each province where the production facility is located equals (=) the value-added vtv5 trực tiếp bóng đá hôm nay payable by the taxpayer at the head office multiplied (x) by the percentage (%) of revenue excluding value-added vtv5 trực tiếp bóng đá hôm nay of the produced products at each province over the total revenue excluding value-added vtv5 trực tiếp bóng đá hôm nay of the produced products of the taxpayer.

+ The revenue used to determine the distribution ratio according to Point d.1 and d.2, Clause 2, Article 13 ofCircular 80/2021/TT-BTCis the actual revenue arising from the vtv5 trực tiếp bóng đá hôm nay period.

If additional declarations change the actual revenue arising, the taxpayer must determine and redistribute the vtv5 trực tiếp bóng đá hôm nay payable for each erroneous vtv5 trực tiếp bóng đá hôm nay period that has been additionally declared to determine the value-added vtv5 trực tiếp bóng đá hôm nay difference that has not been distributed or that has been overdistributed to each locality.

- Distribution of payable value-added vtv5 trực tiếp bóng đá hôm nay to each province where the hydropower plant is located in multiple provinces:

The value-added vtv5 trực tiếp bóng đá hôm nay payable at each province where the hydropower plant is located in the administrative boundaries equals (=) the value-added vtv5 trực tiếp bóng đá hôm nay payable by the hydropower plant multiplied (x) by the percentage (%) of the investment value of the part of the hydropower plant located in the administrative boundaries of each province over the total investment value of the hydropower plant.

What are responsibilities of vtv5 trực tiếp bóng đá hôm nay authoritiesreceiving value-added vtv5 trực tiếp bóng đá hôm nay distribution in Vietnam?

According to Clause 2, Article 5 ofCircular 80/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay authorities receiving value-added vtv5 trực tiếp bóng đá hôm nay distribution have the following responsibilities:

- Monitor and supervise taxpayers in declaring the distributed vtv5 trực tiếp bóng đá hôm nay payable amounts and paying vtv5 trực tiếp bóng đá hôm nay into the state budget at the location receiving the distribution; require taxpayers to provide information and related documents about the distributed revenue; notify the direct vtv5 trực tiếp bóng đá hôm nay administration authority when taxpayers do not comply or improperly comply with the vtv5 trực tiếp bóng đá hôm nay distribution obligations.

- Implement some measures to expedite vtv5 trực tiếp bóng đá hôm nay debts, enforce vtv5 trực tiếp bóng đá hôm nay debts for the vtv5 trực tiếp bóng đá hôm nay amounts payable at the location distributed and notify the direct vtv5 trực tiếp bóng đá hôm nay administration authority (except the vtv5 trực tiếp bóng đá hôm nay administration authority receiving the distribution as stipulated in Point a, Clause 6, Article 3 ofCircular 80/2021/TT-BTC).

- Coordinate to resolve applications for vtv5 trực tiếp bóng đá hôm nay payment extensions, installment vtv5 trực tiếp bóng đá hôm nay payments, vtv5 trực tiếp bóng đá hôm nay debt deferral, and vtv5 trực tiếp bóng đá hôm nay debt write-off at the province benefiting from the distributed revenue as requested by the direct vtv5 trực tiếp bóng đá hôm nay administration authority (except the vtv5 trực tiếp bóng đá hôm nay administration authority receiving the distribution as stipulated in Point a, Clause 6, Article 3 ofCircular 80/2021/TT-BTC).

- Preside over or cooperate with the direct vtv5 trực tiếp bóng đá hôm nay administration authority to handle vtv5 trực tiếp bóng đá hôm nay distribution overpayment offsets of taxpayers according to the provisions of Articles 25 and 26 ofCircular 80/2021/TT-BTC(except the vtv5 trực tiếp bóng đá hôm nay administration authority receiving the distribution as stipulated in Point a, Clause 6, Article 3 ofCircular 80/2021/TT-BTC).

- Coordinate in resolving vtv5 trực tiếp bóng đá hôm nay distribution overpayment refunds for taxpayers as requested by the direct vtv5 trực tiếp bóng đá hôm nay administration authority according to the provisions of Section 2, Chapter 5 ofCircular 80/2021/TT-BTC(except the vtv5 trực tiếp bóng đá hôm nay administration authority receiving the distribution as stipulated in Point a, Clause 6, Article 3 ofCircular 80/2021/TT-BTC).

- Coordinate in inspecting and auditing taxpayers as requested by the direct vtv5 trực tiếp bóng đá hôm nay administration authority.