What is xoilac tv trực tiếp bóng đá hôm nay rate applying to the dance hall service in Vietnam?

What is theexcise tax rate applying to xoilac tv trực tiếp bóng đá hôm nay dance hall service in Vietnam?

Pursuant to xoilac tv trực tiếp bóng đá hôm nay provisions at point a, clause 2, Article 2 of xoilac tv trực tiếp bóng đá hôm nayLaw on excise tax 2008, dance hall service are among xoilac tv trực tiếp bóng đá hôm nay services subject to excise tax.

Based on the provisions at clause 1, Section II of xoilac tv trực tiếp bóng đá hôm nay Tariff stipulated in Article 7 of theLaw on excise tax 2008(amended by clause 4, Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmended Law on excise tax 2014), xoilac tv trực tiếp bóng đá hôm nay rate for nightclub services is 40%.

Therefore, xoilac tv trực tiếp bóng đá hôm nay dance hall service will be subject to a excise tax rate of 40%.

How to calculateexcise taxfor xoilac tv trực tiếp bóng đá hôm nay dance hall service in Vietnam?

To be specific, Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on excise tax 2008specifies that the taxable base for excise tax is the taxable price of goods and services subject to tax and the tax rate. xoilac tv trực tiếp bóng đá hôm nay payable is equal to the taxable price times xoilac tv trực tiếp bóng đá hôm nay rate.

Thus, xoilac tv trực tiếp bóng đá hôm nay calculation of excise tax for xoilac tv trực tiếp bóng đá hôm nay dance hall service is determined by xoilac tv trực tiếp bóng đá hôm nay following formula:

Dance hall servicein Vietnam (Image from Internet)

What is the taxable price for xoilac tv trực tiếp bóng đá hôm nay for the dance hall service in Vietnam?

The taxable price for xoilac tv trực tiếp bóng đá hôm nay for the dance hall service is determined in Article 6 of theLaw on excise tax 2008(amended by clause 3, Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmended Law on excise tax 2014, clause 1, Article 2 of xoilac tv trực tiếp bóng đá hôm nayAmended Law on Value-added Tax, excise tax, and Tax Administration 2016, and xoilac tv trực tiếp bóng đá hôm nay content on exchange rates in determining taxable price abolished by point d, clause 2, Article 6 of xoilac tv trực tiếp bóng đá hôm nayAmended Law on excise tax 2014) as follows:

Taxable Price

xoilac tv trực tiếp bóng đá hôm nay taxable price for excise tax on goods and services is xoilac tv trực tiếp bóng đá hôm nay selling price, service provision price excluding excise tax, excluding environmental protection tax, and excluding value-added tax as prescribed:

1. For domestically produced goods, imported goods is xoilac tv trực tiếp bóng đá hôm nay price set by xoilac tv trực tiếp bóng đá hôm nay production facility, import facility upon sale.

In cases where goods subject to excise tax are sold to a commercial business facility with parent company-subsidiary relationships or related companies within xoilac tv trực tiếp bóng đá hôm nay same parent company as xoilac tv trực tiếp bóng đá hôm nay production facility, import facility, or commercial business facility with affiliated relationships, xoilac tv trực tiếp bóng đá hôm nay taxable price must not be lower than a percentage (%) compared to xoilac tv trực tiếp bóng đá hôm nay average price of commercial business facilities that purchase directly from production facilities, import facilities according to xoilac tv trực tiếp bóng đá hôm nay regulations of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam;

2. For imported goods at the import stage, the taxable price is the import tax price plus import tax. If import goods are exempted, reduced from import tax, the taxable price does not include the exempted, reduced import tax amount. Imported goods subject to excise tax can be deducted for xoilac tv trực tiếp bóng đá hôm nay already paid at the import stage when determining xoilac tv trực tiếp bóng đá hôm nay payable upon sale;

3. For processed goods, xoilac tv trực tiếp bóng đá hôm nay taxable price is xoilac tv trực tiếp bóng đá hôm nay selling price of goods sold by xoilac tv trực tiếp bóng đá hôm nay processing facility or xoilac tv trực tiếp bóng đá hôm nay selling price of equivalent or similar products at xoilac tv trực tiếp bóng đá hôm nay same sales time;

4. For goods sold on an installment or deferred payment basis, xoilac tv trực tiếp bóng đá hôm nay taxable price is xoilac tv trực tiếp bóng đá hôm nay selling price based on one-time payment methods for those goods excluding installment interest, deferred payment interest.

5. For services, it is xoilac tv trực tiếp bóng đá hôm nay service provision price of xoilac tv trực tiếp bóng đá hôm nay business facility. xoilac tv trực tiếp bóng đá hôm nay service provision price for certain cases is specified as follows:

a) For golf business, it is xoilac tv trực tiếp bóng đá hôm nay membership card selling price, xoilac tv trực tiếp bóng đá hôm nay golf playing ticket price including playing fees and deposit fees (if any);

b) For casino and prize-winning electronic game businesses, and betting businesses, it is xoilac tv trực tiếp bóng đá hôm nay revenue from these activities minus xoilac tv trực tiếp bóng đá hôm nay amount paid out as winnings for customers;

c) For nightclub, massage, karaoke businesses, it is xoilac tv trực tiếp bóng đá hôm nay revenue from business activities in nightclubs, massage, karaoke business premises;

6. For goods and services used for exchange, internal consumption, gifting, it is xoilac tv trực tiếp bóng đá hôm nay taxable price of similar or equivalent goods and services at xoilac tv trực tiếp bóng đá hôm nay time these activities occur.

xoilac tv trực tiếp bóng đá hôm nay taxable price for extraordinary items, services prescribed in this Article includes additional charges, receipts (if any) that xoilac tv trực tiếp bóng đá hôm nay business is entitled to.

xoilac tv trực tiếp bóng đá hôm nay taxable price is calculated in Vietnamese Dong. If xoilac tv trực tiếp bóng đá hôm nay taxpayer's revenue is in foreign currencies, it must be converted to Vietnamese Dong based on xoilac tv trực tiếp bóng đá hôm nay average trading exchange rate on xoilac tv trực tiếp bóng đá hôm nay inter-bank foreign exchange market announced by xoilac tv trực tiếp bóng đá hôm nay State Bank of Vietnam at xoilac tv trực tiếp bóng đá hôm nay time of revenue occurrence to determine xoilac tv trực tiếp bóng đá hôm nay taxable price.

xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam details this provision.

Thus, the taxable price for xoilac tv trực tiếp bóng đá hôm nay for the dance hall service is the service provision price of the business facility.

In which:

+ xoilac tv trực tiếp bóng đá hôm nay service provision price for dance hall servicees is xoilac tv trực tiếp bóng đá hôm nay revenue from business activities in xoilac tv trực tiếp bóng đá hôm nay nightclub.

+ This service provision price excludes excise tax, excludes environmental protection tax, and excludes value-added tax.