What forms are included in the excise trực tiếp bóng đá euro hôm nay declaration dossier in Vietnam?
What forms are included in the excise trực tiếp bóng đá euro hôm nay declaration dossier in Vietnam?
According to Section 3, Appendix 2 ofCircular 80/2021/TT-BTC, the excise trực tiếp bóng đá euro hôm nay declaration dossier includes the following forms:
- Form 01/TTDB: excise trực tiếp bóng đá euro hôm nay declaration form (excluding activities of producing, blending biofuel).Here
- Form 01-2/TTDB: Appendix of the table determining the deductible excise trực tiếp bóng đá euro hôm nay on purchased raw materials, imported goods.Here
- Form 01-3/TTDB: Appendix of the table distributing the excise trực tiếp bóng đá euro hôm nay payable for electronic lottery business activities.Here
- Form 02/TTDB: excise trực tiếp bóng đá euro hôm nay declaration form (applicable to establishments producing, blending biofuel).Here
What forms are included in the excise trực tiếp bóng đá euro hôm nay declaration dossier in Vietnam? (Image from the Internet)
What are methodsfordistributingexcise trực tiếp bóng đá euro hôm nay in Vietnam?
According to Clause 2, Article 14 ofCircular 80/2021/TT-BTC, the method for distributing excise trực tiếp bóng đá euro hôm nay is stipulated as follows:
The excise trực tiếp bóng đá euro hôm nay payable to each province where electronic lottery business activities take place is equal to (=) the excise trực tiếp bóng đá euro hôm nay payable on electronic lottery business activities multiplied (x) by the percentage (%) of actual ticket sales revenue from electronic lottery business activities in each province over the actual ticket sales revenue of the taxpayer.
The actual revenue from selling lottery tickets in electronic lottery business activities is determined according to the provisions of Point a, Clause 2, Article 13 ofCircular 80/2021/TT-BTC.
What goods are subject to excise trực tiếp bóng đá euro hôm nay in Vietnam?
According to Article 2 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008, as amended by Clause 1, Article 1 of theAmended Law on excise trực tiếp bóng đá euro hôm nay 2014, entities subject to excise trực tiếp bóng đá euro hôm nay include:
- Goods:
+ Cigarettes, cigars, and other products derived from tobacco used for smoking, inhaling, chewing, sniffing, sucking;+ Alcohol;
+ Beer;
+ Automobiles with less than 24 seats, including those used for both passenger and cargo transport with at least two rows of seats, designed with a fixed partition between the passenger and cargo compartments;
+ Two-wheel motorcycles and three-wheel motorcycles with engines over 125cc;
+ Aircraft, yachts;
+ Various types of gasoline;
+ Air conditioners with a capacity of 90,000 BTU or less;
+ Playing cards;
+ Joss paper, votive paper products.
- Services:
+ Discotheque business;
+ Massage, karaoke business;
+ Casino business; electronic games with prize awards including jackpot machines, slot machines, and similar types of machines;
+ Betting business;
+ Golf business, including membership card sales, golf ticket sales;
+ Lottery business.
Who is exempt from excise trực tiếp bóng đá euro hôm nay?
According to Article 3 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008, as amended by Clause 1, Article 1 of theAmended Law on excise trực tiếp bóng đá euro hôm nay 2014, the exemptions from excise trực tiếp bóng đá euro hôm nay are as follows:
Goods specified in Clause 1, Article 2 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008are not subject to excise trực tiếp bóng đá euro hôm nay in the following cases:
- Goods manufactured or processed directly for export or sold, entrusted for export by other business establishments;
- Imported goods include:
+ Humanitarian aid, non-reimbursable aid; gifts for government agencies, political organizations, political-social organizations, political-socio-professional organizations, social organizations, socio-professional organizations, people’s armed forces units, personal gifts to individuals in Vietnam as prescribed by the Government of Vietnam;
+ Goods in transit through customs or borrowing passageways through Vietnam’s borders, goods transferred as prescribed by the Government of Vietnam;
+ Temporary imports for re-export and temporary exports for re-import do not have to pay import and export taxes within the specified time as regulated by the import and export trực tiếp bóng đá euro hôm nay laws;
+ Items of foreign organizations and individuals according to diplomatic immunity standards; goods accompanying duty-free luggage; goods imported for sale in duty-free stores as prescribed by law;
- Aircraft, yachts used for business purposes in transporting goods, passengers, tourists, and aircraft used for security and national defense purposes;
- Ambulance cars; prisoner transport cars; funeral cars; cars designed with both seats and standing spaces for transporting 24 people or more; cars used in recreation parks, sports areas not registered for road use and not participating in traffic;
- Goods imported from foreign countries into non-tariff zones, goods from domestic sales into non-tariff zones used within those non-tariff zones, goods traded between non-tariff zones with each other, except for automobiles with less than 24 seats.
In which cases is excise trực tiếp bóng đá euro hôm nay reduced?
According to Article 9 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008stipulating the reduction of excise trực tiếp bóng đá euro hôm nay as follows:
- Taxpayers producing goods subject to excise trực tiếp bóng đá euro hôm nay who face hardship due to natural disasters or unforeseen accidents are eligible for trực tiếp bóng đá euro hôm nay reduction.
- The trực tiếp bóng đá euro hôm nay reduction amount is determined based on the actual loss caused by natural disasters, accidents but should not exceed 30% of the trực tiếp bóng đá euro hôm nay payable for the year the loss occurred and not exceeding the value of the lost assets after compensation (if any).
