What is trực tiếp bóng đá euro hôm nay list of approved plant protection chemicals in Vietnam from January 30, 2025? What is trực tiếp bóng đá euro hôm nay VAT rate for plant protection chemicals in Vietnam?
What is trực tiếp bóng đá euro hôm nay list of approvedplant protection chemicalsin Vietnam from January 30, 2025?
Pursuant to Clause 1, Article 1 ofCircular 25/2024/TT-BNNPTNT(effective from January 30, 2025), trực tiếp bóng đá euro hôm nay list of plant protection chemicals approved for use in Vietnam is regulated as follows:
(1)Chemicals for use in agriculture:
- Insecticides: 753 active ingredients with 1834 commercial names.
- Fungicides: 725 active ingredients with 1676 commercial names.
- Herbicides: 273 active ingredients with 853 commercial names.
- Rodenticides: 08 active ingredients with 49 commercial names.
- Growth regulators: 63 active ingredients with 187 commercial names.
- Insect attractants: 08 active ingredients with 08 commercial names.
- Molluscicides: 31 active ingredients with 154 commercial names.
- Adjuvants (spreaders): 05 active ingredients with 06 commercial names.
(2)Termiticides: 16 active ingredients with 27 commercial names.
(3)Wood preservatives: 07 active ingredients with 08 commercial names.
(4)Warehouse disinfectants: 03 active ingredients with 10 commercial names.
(5)Chemicals for use on golf courses:
- Fungicides: 02 active ingredients with 02 commercial names.
- Growth regulators: 01 active ingredient with 01 commercial name.
(6)Seed treatment chemicals:
- Insecticides: 10 active ingredients with 16 commercial names.
- Fungicides: 12 active ingredients with 12 commercial names.
(7)Post-harvest agricultural preservatives
- 01 active ingredient with 01 commercial name.
What is trực tiếp bóng đá euro hôm nay list of approved plant protection chemicals in Vietnam from January 30, 2025?What is trực tiếp bóng đá euro hôm nay VAT rate for plant protection chemicals in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
What is trực tiếp bóng đá euro hôm nay VAT rate for plant protection chemicals in Vietnam?
Pursuant to Article 10 ofCircular 219/2013/TT-BTC, as amended by Clause 6, Article 1 ofCircular 26/2015/TT-BTC, trực tiếp bóng đá euro hôm nay regulation on goods and services subject to a VAT rate of 5% is as follows:
5% VAT rate
- Clean water for production and daily life, excluding bottled, canned drinking water and other types of beverages subject to a 10% VAT rate.
- Ores for fertilizer production; pest control drugs and growth stimulants for livestock and plants, including:
a) Ores for fertilizer production which are ores used as raw materials for fertilizer production such as Apatite ore used for phosphate fertilizer production, mud soil for bio-fertilizers;
b) Pest control drugs include plant protection chemicals as listed in trực tiếp bóng đá euro hôm nay plant protection drug list issued by trực tiếp bóng đá euro hôm nay Ministry of Agriculture and Rural Development and other pest control drugs;
c) Growth stimulants for livestock and plants.
...
Accordingly, plant protection chemicals listed by trực tiếp bóng đá euro hôm nay Ministry of Agriculture and Rural Development will be subject to a VAT rate of 5%.
What are regulations on thetime for determining value-added tax on trực tiếp bóng đá euro hôm nay sale of plant protection chemicalsin Vietnam?
Based on Article 8 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá euro hôm nay regulation on trực tiếp bóng đá euro hôm nay time for determining value-added tax is as follows:
Time of determining VAT
- For trực tiếp bóng đá euro hôm nay sale of goods, it is trực tiếp bóng đá euro hôm nay time of transfer of ownership or trực tiếp bóng đá euro hôm nay right to use trực tiếp bóng đá euro hôm nay goods to trực tiếp bóng đá euro hôm nay purchaser, irrespective of whether payment has been received.
- For service provision, it is trực tiếp bóng đá euro hôm nay time of completion of service provision or trực tiếp bóng đá euro hôm nay time of issuing service provision invoice, irrespective of whether payment has been received.
For telecommunication services, it is trực tiếp bóng đá euro hôm nay time of completing trực tiếp bóng đá euro hôm nay data reconciliation of service charges between trực tiếp bóng đá euro hôm nay telecommunication service business establishments under trực tiếp bóng đá euro hôm nay economic contract, but no later than 2 months from trực tiếp bóng đá euro hôm nay month of generating telecommunication service charges.
- For electricity and clean water supply activities, it is trực tiếp bóng đá euro hôm nay date of recording trực tiếp bóng đá euro hôm nay electricity or water consumption index on trực tiếp bóng đá euro hôm nay meter to be recorded on trực tiếp bóng đá euro hôm nay billing invoice.
- For real estate business, infrastructure construction, and housing construction for sale, transfer, or lease, it is trực tiếp bóng đá euro hôm nay time of collecting money according to trực tiếp bóng đá euro hôm nay project implementation schedule or trực tiếp bóng đá euro hôm nay money collection schedule stated in trực tiếp bóng đá euro hôm nay contract. Based on trực tiếp bóng đá euro hôm nay collected amount, trực tiếp bóng đá euro hôm nay business establishes and declares trực tiếp bóng đá euro hôm nay arising output VAT in trực tiếp bóng đá euro hôm nay period.
- For construction and installation, including shipbuilding, it is trực tiếp bóng đá euro hôm nay time of acceptance and handover of trực tiếp bóng đá euro hôm nay work, work items, or completed construction and installation volume, irrespective of whether payment has been received.
- For imported goods, it is trực tiếp bóng đá euro hôm nay time of customs declaration registration.
Therefore, trực tiếp bóng đá euro hôm nay time for determining value-added tax on trực tiếp bóng đá euro hôm nay sale of plant protection chemicals is trực tiếp bóng đá euro hôm nay time of trực tiếp bóng đá euro hôm nay transfer of ownership or trực tiếp bóng đá euro hôm nay right to use trực tiếp bóng đá euro hôm nay plant protection chemicals to trực tiếp bóng đá euro hôm nay purchaser, irrespective of whether payment has been received.
