What is social bóng đá hôm nay trực tiếp? Is income from leasing social bóng đá hôm nay trực tiếp subject to VAT in Vietnam?
What is social bóng đá hôm nay trực tiếp?
Pursuant to the provisions in Clause 7, Article 2 of thebóng đá hôm nay trực tiếp Law 2023, social bóng đá hôm nay trực tiếp is defined as bóng đá hôm nay trực tiếp supported by the State for eligible individuals who qualify for bóng đá hôm nay trực tiếp support policies as stipulated by thebóng đá hôm nay trực tiếp Law 2023.
Is income from leasing social bóng đá hôm nay trực tiếp subject to VAT in Vietnam?
Based on Clause 2, Article 8 of theValue Added Tax Law 2008(supplemented by Clause 3, Article 1 of theLuật thuế giá trị xem bóng đá trựcand amended by Clauses 2 and 3, Article 3 of theLuật sửa đổi các Luật về xem bóng đá), a 5% tax rate is applied for the following goods and services:
Tax Rate
...
2. The 5% tax rate is applicable to the following goods and services:
a) Clean water used for production and living;
b) Ores used for fertilizer production; pesticides and growth stimulants for animals and plants;
c) [Abolished];
d) Services for excavating, dredging canals, ditches, ponds for agricultural production; cultivation, care, pest control for crops; preliminary processing, preservation of agricultural products;
đ) Unprocessed agricultural, livestock, and aquaculture products, except for products specified in Clause 1, Article 5 of this Law;
e) Semi-processed rubber latex; semi-processed turpentine; nets, rope, and fibers for weaving fishing nets;
g) Fresh food; unprocessed forestry products, except timber, bamboo shoots, and products specified in Clause 1, Article 5 of this Law;
h) Sugar; by-products in sugar production, including molasses, bagasse, and filter mud;
i) Products made of jute, sedge, bamboo, rattan, straw, coir, coconut shells, water hyacinth, and other handicrafts utilizing agricultural materials; semi-processed cotton; newsprint;
k) [Abolished];
l) Medical equipment, tools, medical cotton, hygiene bandages; preventive and curative medicine; pharmaceutical and medicinal products used as raw materials for the production of preventive and curative medicine;
m) Educational tools for teaching and learning, including models, diagrams, boards, chalk, rulers, compasses, and specialized equipment for teaching, research, and scientific experiments;
n) Cultural, exhibition, sports activities; art performances, film production; import, distribution, and screening of films;
o) Toys for children; all types of books, except for those specified in Clause 15, Article 5 of this Law;
p) Scientific and technological services as regulated by the Law on Science and Technology.
...
Thus, leasing social bóng đá hôm nay trực tiếp is subject to a 5% VAT rate.
What is social bóng đá hôm nay trực tiếp?Is income from leasing social bóng đá hôm nay trực tiếp subject to VAT in Vietnam?(Image from the Internet)
What are regulations on leasing social bóng đá hôm nay trực tiếp in Vietnam?
According to Clause 3, Article 89 of thebóng đá hôm nay trực tiếp Law 2023, the leasing of social bóng đá hôm nay trực tiếp is carried out under the following regulations:
[1] The leasing of available social bóng đá hôm nay trực tiếp can only be performed when ensuring the requirements of Clause 4 or Clause 5, Article 88 of thebóng đá hôm nay trực tiếp Law 2023, specifically:
- The selling, leasing purchase, and leasing of available social bóng đá hôm nay trực tiếp by investors of social bóng đá hôm nay trực tiếp construction projects must adhere to the following conditions:
+ The residential area for sale, lease purchase, and lease must have completed the construction of technical infrastructure and social infrastructure projects according to detailed plans, design dossiers, and project schedules approved; if the investor has mortgaged the social bóng đá hôm nay trực tiếp, it must be mortgaged before selling or lease purchasing this bóng đá hôm nay trực tiếp, except where agreed otherwise by the buyer, lease purchaser, and mortgagee;
+ There must be a notice from the provincial bóng đá hôm nay trực tiếp management agency confirming that the bóng đá hôm nay trực tiếp is eligible for sale, lease purchase, or lease, excluding social bóng đá hôm nay trực tiếp financed by public investment;
+ The bóng đá hôm nay trực tiếp meets the conditions specified in Point b and Point c of Clause 1, Article 160 of thebóng đá hôm nay trực tiếp Law 2023.
- For social bóng đá hôm nay trực tiếp personally invested and constructed for lease, it is only required to follow the provisions of Article 56 of thebóng đá hôm nay trực tiếp Law 2023.
[2] The leasing of social bóng đá hôm nay trực tiếp must be established by contract containing the terms stipulated in Article 163 of thebóng đá hôm nay trực tiếp Law 2023;
[3] Signing contracts to lease social bóng đá hôm nay trực tiếp that is to be developed in the future is not allowed.
In cases where bóng đá hôm nay trực tiếp meets the conditions specified in Point a and Point b of Clause 3, Article 88 of thebóng đá hôm nay trực tiếp Law 2023, the investor in social bóng đá hôm nay trực tiếp construction projects may only sign deposit contracts and collect a bóng đá hôm nay trực tiếp rental deposit of up to 12 months worth of anticipated rent; signing a bóng đá hôm nay trực tiếp rental deposit contract must ensure the right subjects and conditions for renting social bóng đá hôm nay trực tiếp as defined in this Law; after the bóng đá hôm nay trực tiếp meets the conditions under Clause 4, Article 88 of thebóng đá hôm nay trực tiếp Law 2023, the investor may sign a rental contract with the tenant.
