Thuế nhà trực tiếp bóng đá hôm nay euro

What is a contractor?

Based on the provisions of Clause 26, Article 4 of theBidding Law 2023, the regulations regarding contractors are as follows:

Explanation of Terms

In this Law, the following terms are understood as follows:

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26. A contractor is an organization, individual, đá bóng trực tiếp a combination of organizations đá bóng trực tiếp individuals in the form of a joint venture based on a joint venture agreement to participate in bidding, sign the bid documents, and directly execute the contract if selected. In the case of a joint venture, the joint venture agreement must clearly define the responsibility of the leading member and the shared and individual responsibilities of each member in the joint venture concerning the entire scope of the package.

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Thus,a contractor can be an organization, individual, đá bóng trực tiếp a combination of organizations đá bóng trực tiếp individuals in the form of a joint venture. Additionally, the contractor must ensure its legal status according to the provisions of Clause 1, Article 5 of theBidding Law 2023, specifically, a contractor is recognized as legitimate if it meets the following conditions:

- For contractors: they are enterprises, cooperatives, federations of cooperatives, operational cooperation, public service providers, đá bóng trực tiếp foreign-invested economic organizations registered and operating under Vietnamese law. For foreign contractors: they are registered under foreign law and operating under foreign law;

- Independent financial accounting;

- Not undergoing dissolution procedures đá bóng trực tiếp having their enterprise registration certificate, cooperative registration certificate, đá bóng trực tiếp cooperative federation registration certificate revoked; not insolvent according to bankruptcy law;

- Listed on the national bidding network system before the approval of contractor selection results;

- Ensuring competition in bidding according to the provisions of Article 6 of theBidding Law 2023;

- Not during the period of being banned from bidding by the decision of the competent authority, the Minister, the Head of an equivalent agency, đá bóng trực tiếp other central agencies, the Chairman of the Provincial People's Committee stipulated in Clause 3, Article 87 of theBidding Law 2023;

- Not under criminal investigation;

- Listed in the shortlist in cases where a shortlist has been selected;

- For foreign contractors, they must partner with domestic contractors đá bóng trực tiếp use domestic subcontractors unless the domestic contractors are incapable of participating in any parts of the package.

What is đá bóng trực tiếp? (Image from the Internet)

What is đá bóng trực tiếp in Vietnam?

Currently, there is no specific regulation on the concept of đá bóng trực tiếp in any document, but it can be understoodthrough several specific regulations:

Based on Clauses 27, 28, and 29, Article 4 of theBidding Law 2023as follows:

- Subcontractor:is an organization đá bóng trực tiếp individual that signs a contract with the contractor to participate in performing construction, consulting, non-consulting, đá bóng trực tiếp related services đá bóng trực tiếp mixed package tasks.

- Special subcontractor:is a subcontractor performing important tasks in the package proposed by the contractor in the bid đá bóng trực tiếp proposal documents based on the capacity and experience requirements stated in the bidding invitation đá bóng trực tiếp request documents.

- Foreign contractor:is an organization established under foreign law đá bóng trực tiếp an individual with foreign nationality participating in the bidding.

Simultaneously, according to Article 1 ofCircular 103/2014/TT-BTC, the subjects of đá bóng trực tiếp application include:

[1]Foreign organizations doing business with a permanent establishment in Vietnam đá bóng trực tiếp without a permanent establishment in Vietnam; foreign individuals doing business who are residents đá bóng trực tiếp non-residents in Vietnam (collectively referred to as Foreign Contractors, Foreign Subcontractors) doing business in Vietnam đá bóng trực tiếp having income arising in Vietnam based on contracts, agreements, đá bóng trực tiếp commitments between foreign contractors and Vietnamese organizations đá bóng trực tiếp individuals đá bóng trực tiếp between foreign contractors and foreign subcontractors to perform part of the contractor's work.

[2]Foreign organizations đá bóng trực tiếp individuals supplying goods in Vietnam under on-site import-export and generating income in Vietnam based on contracts signed between foreign organizations đá bóng trực tiếp individuals and Vietnamese enterprises (excluding cases of processing and returning goods to foreign organizations đá bóng trực tiếp individuals) đá bóng trực tiếp carrying out distribution of goods in Vietnam đá bóng trực tiếp supplying goods under international commerce terms - Incoterms where the seller bears the risk related to goods up to Vietnamese territory.

[3]Foreign organizations đá bóng trực tiếp individuals conducting part đá bóng trực tiếp all business activities of distributing goods đá bóng trực tiếp providing services in Vietnam, whereby foreign organizations đá bóng trực tiếp individuals still own the goods delivered to Vietnamese organizations đá bóng trực tiếp bear the costs of distribution, advertising, marketing, service quality, quality of goods delivered to Vietnamese organizations, đá bóng trực tiếp set selling prices of goods đá bóng trực tiếp services delivered; including cases where a number of Vietnamese organizations are authorized đá bóng trực tiếp hired to perform part of the distribution services đá bóng trực tiếp other services related to the sale of goods in Vietnam.

[4]Foreign organizations đá bóng trực tiếp individuals through Vietnamese organizations đá bóng trực tiếp individuals to negotiate, sign contracts in the name of foreign organizations đá bóng trực tiếp individuals.

[5]Foreign organizations đá bóng trực tiếp individuals exercising export, import, distribution rights in the Vietnamese market, purchasing goods for export, selling goods to Vietnamese traders according to commercial law.

Thus,from the above regulations, đá bóng trực tiếp can be understood as a type of tax applied to individuals, organizations that are foreign contractors, and foreign subcontractors doing business or having income in Vietnam.

Who is exempt from đá bóng trực tiếp in Vietnam?

Based on Article 2 ofCircular 103/2014/TT-BTC, entities exempt from đá bóng trực tiếp include:

- Foreign organizations đá bóng trực tiếp individuals doing business in Vietnam under the Investment Law, Petroleum Law, and Credit Institutions Law.

- Foreign organizations đá bóng trực tiếp individuals supplying goods to Vietnamese organizations đá bóng trực tiếp individuals without accompanying services performed in Vietnam under the forms of:

+ Delivery at an overseas border checkpoint: the seller bears all responsibilities, costs, and risks related to exporting goods and delivering them at the foreign border checkpoint; the buyer bears all responsibilities, costs, and risks related to receiving, transporting goods from the foreign border checkpoint to Vietnam (including cases of delivery at a foreign border checkpoint with accompanying warranty terms being the seller's responsibility and obligation).

+ Delivery at a Vietnamese border checkpoint: The seller bears all responsibilities, costs, and risks related to the goods up to the delivery point at the Vietnamese border checkpoint; the buyer bears all responsibilities, costs, and risks related to receiving, transporting goods from the Vietnamese border checkpoint (including cases of delivery at a Vietnamese border checkpoint with accompanying warranty terms being the seller's responsibility and obligation).

- Foreign organizations đá bóng trực tiếp individuals earning income from services provided and consumed outside Vietnam.

- Foreign organizations đá bóng trực tiếp individuals providing services to Vietnamese organizations đá bóng trực tiếp individuals performed abroad:

+ Repairing means of transport (aircraft, aircraft engines, aircraft parts, ships), machinery, equipment (including submarine cables and transmission equipment), with đá bóng trực tiếp without accompanying replacement materials đá bóng trực tiếp equipment;

+ Advertising, marketing (excluding internet advertising and marketing);

+ Investment and trade promotion;

+ Brokerage: selling goods, providing services abroad;

+ Training (excluding online training);

+ Sharing international telecommunication services between Vietnam and foreign countries performed outside Vietnam, hiring foreign transmission lines and satellite bands according to the Telecommunications Law; Sharing international postal services between Vietnam and foreign countries according to the Postal Law, international postal agreements that the Socialist Republic of Vietnam has signed, performed outside Vietnam.

- Foreign organizations đá bóng trực tiếp individuals using bonded warehouses, inland container depots (ICDs) as goods warehouses to support international transportation, transit, transshipment, storage of goods, đá bóng trực tiếp to have other enterprises process goods.