What is trực tiếp bóng đá việt nam hôm nay cylinder capacity of two-wheeled motor vehicless required to pay excise tax in Vietnam?

What is trực tiếp bóng đá việt nam hôm nay legal age to drive a two-wheeled motor vehicles in Vietnam?

Based on trực tiếp bóng đá việt nam hôm nay provisions of Article 60 of trực tiếp bóng đá việt nam hôm nayRoad Traffic Law 2008, trực tiếp bóng đá việt nam hôm nay regulations are as follows:

Article 60. Age and health of drivers

1. trực tiếp bóng đá việt nam hôm nay age of drivers is regulated as follows:

a) Persons aged 16 years or older are allowed to drive motorcycles with a cylinder capacity of less than 50 cm3;

b) Persons aged 18 years or older are allowed to drive two-wheeled motor vehicless, three-wheeled motor vehicless with a cylinder capacity of 50 cm3 or more, and other similar structured vehicles; trucks, tractors with a load capacity of less than 3,500 kg; cars with up to 9 seats;

c) Persons aged 21 years or older are allowed to drive trucks and tractors with a load capacity of 3,500 kg or more; B2-class vehicles towing trailers (FB2);

d) Persons aged 24 years or older are allowed to drive buses with 10 to 30 seats; C-class vehicles towing trailers, semi-trailers (FC);

e) Persons aged 27 years or older are allowed to drive buses with more than 30 seats; D-class vehicles towing trailers (FD);

f) trực tiếp bóng đá việt nam hôm nay maximum age for drivers of buses with more than 30 seats is 50 years for women and 55 years for men.

2. Drivers must have health suitable for trực tiếp bóng đá việt nam hôm nay type of vehicle and its use. trực tiếp bóng đá việt nam hôm nay Minister of Health shall coordinate with trực tiếp bóng đá việt nam hôm nay Minister of Transport to regulate trực tiếp bóng đá việt nam hôm nay health standards of drivers, trực tiếp bóng đá việt nam hôm nay periodic health examination for car drivers, and trực tiếp bóng đá việt nam hôm nay regulation of medical facilities conducting health examinations for drivers.

Thus,persons aged 18 years or olderare allowed to drive two-wheeled motor vehicless with a cylinder capacity of 50 cm3 or more.

What is trực tiếp bóng đá việt nam hôm nay cylinder capacity of two-wheeled motor vehicless required to pay excise tax in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

What cylinder capacity of two-wheeled motor vehicles must pay excise tax in Vietnam?

Based on trực tiếp bóng đá việt nam hôm nay provisions of Clause 1, Article 2 of trực tiếp bóng đá việt nam hôm nayexcise tax Law 2008(amended by Clause 1, Article 1 of trực tiếp bóng đá việt nam hôm nayAmended excise tax Law 2014), trực tiếp bóng đá việt nam hôm nay goods subject to excise tax include:

- Cigarettes, cigars, and other products from tobacco used for smoking, inhaling, chewing, sniffing, holding;

- Alcohol;

- Beer;

- Automobiles with fewer than 24 seats, including those designed with rows of seats suitable for both passengers and goods, with a fixed partition between trực tiếp bóng đá việt nam hôm nay passenger compartment and trực tiếp bóng đá việt nam hôm nay cargo compartment;

- Two-wheeled motor vehicless, three-wheeled motor vehicless with a cylinder capacity of over 125 cm3;

- Aircraft, yachts;

- All types of gasoline;

- Air conditioners with a capacity of 90,000 BTU or less;

- Playing cards;

- Votive papers and spiritual articles.

According to trực tiếp bóng đá việt nam hôm nay above regulations, two-wheeled motor vehicless, three-wheeled motor vehicless with a cylinder capacity of over 125 cm3 are subject to excise tax.Therefore, businesses selling two-wheeled motor vehicless with a cylinder capacity over 125 cm3 must pay excise tax.

How to determine trực tiếp bóng đá việt nam hôm nay taxable price for excise tax on domestically produced two-wheeled motor vehicless with a cylinder capacity over 125 cm3 in Vietnam?

Based on trực tiếp bóng đá việt nam hôm nay provisions of Clause 1, Article 4 ofDecree 108/2015/ND-CP, amended by Clause 1, Article 2 ofDecree 100/2016/ND-CP:

- For domestically produced goods, it is trực tiếp bóng đá việt nam hôm nay price set by trực tiếp bóng đá việt nam hôm nay manufacturer. If trực tiếp bóng đá việt nam hôm nay selling price of trực tiếp bóng đá việt nam hôm nay manufacturer is not according to normal market transactions, trực tiếp bóng đá việt nam hôm nay tax authority determines trực tiếp bóng đá việt nam hôm nay tax according to trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay Tax Management Law.

- trực tiếp bóng đá việt nam hôm nay excise tax base price is determined as follows:

excise tax base price= [Price without VAT - Environmental protection tax (if any)] / [1 + excise tax rate]

Where trực tiếp bóng đá việt nam hôm nay price without VAT is determined according to trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay VAT law.

(i) For establishments producing goods subject to excise tax sold through dependent accounting branches, trực tiếp bóng đá việt nam hôm nay base price for determining trực tiếp bóng đá việt nam hôm nay excise tax is trực tiếp bóng đá việt nam hôm nay price sold by trực tiếp bóng đá việt nam hôm nay dependent accounting branch.

When trực tiếp bóng đá việt nam hôm nay manufacturer sells through agencies selling at prices set by trực tiếp bóng đá việt nam hôm nay manufacturer and only earning commissions, trực tiếp bóng đá việt nam hôm nay selling price used to determine trực tiếp bóng đá việt nam hôm nay excise tax base price is trực tiếp bóng đá việt nam hôm nay price set by trực tiếp bóng đá việt nam hôm nay manufacturer without deducting trực tiếp bóng đá việt nam hôm nay commission.

(ii) For goods subject to excise tax sold to commercial business establishments that have a mother company-daughter company relationship or are daughter companies of trực tiếp bóng đá việt nam hôm nay same mother company with trực tiếp bóng đá việt nam hôm nay manufacturer, or commercial business establishments having a linked relationship, trực tiếp bóng đá việt nam hôm nay selling price used to determine trực tiếp bóng đá việt nam hôm nay excise tax base price must not be lower than 7% compared to trực tiếp bóng đá việt nam hôm nay average selling price of commercial business establishments directly purchasing from trực tiếp bóng đá việt nam hôm nay manufacturer.

If trực tiếp bóng đá việt nam hôm nay manufacturer or importer establishes many intermediary commercial establishments having a mother-daughter company relationship or linked relationships, trực tiếp bóng đá việt nam hôm nay selling price used to determine trực tiếp bóng đá việt nam hôm nay excise tax base price must not be lower than 7% compared to trực tiếp bóng đá việt nam hôm nay average selling price of these commercial establishments to commercial business establishments that do not have a mother-daughter company relationship or linked relationships with trực tiếp bóng đá việt nam hôm nay manufacturer.

Establishments having a linked relationship as mentioned are when one enterprise directly or indirectly holds at least 20% of trực tiếp bóng đá việt nam hôm nay investment capital of trực tiếp bóng đá việt nam hôm nay other.

If trực tiếp bóng đá việt nam hôm nay selling price used to determine trực tiếp bóng đá việt nam hôm nay excise tax base price of trực tiếp bóng đá việt nam hôm nay manufacturer producing goods subject to excise tax is lower than 7% compared to trực tiếp bóng đá việt nam hôm nay average selling price of commercial business establishments selling to others, trực tiếp bóng đá việt nam hôm nay excise tax base price is trực tiếp bóng đá việt nam hôm nay price determined by trực tiếp bóng đá việt nam hôm nay tax authority according to trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay tax management law.