đá bóng trực tiếp Thuế giá trị gia tăng mới nhất 2024 là đá bóng trực
What is trực tiếp bóng đá euro hôm nay newest VAT Law in Vietnam?
trực tiếp bóng đá euro hôm nay newest VAT Law isLuật Thuế giáwhich isamended by trực tiếp bóng đá euro hôm nay following documents:
-Law onLuật thuế giá trị xem bóng đá trực tiếp nhà cái tăng sửa.
- Luật sửa đổi các Luật về xem bóng đá.
-Law on kết quả bóng đá trực tiếp thuế giá trị gia tăng, kết quả bóng đá trực tiếp thuế tiêu thụ đặc biệt và kết quả bóng.
What is trực tiếp bóng đá euro hôm nay newest VAT Law in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
What are trực tiếp bóng đá euro hôm nay applicableVAT rates in Vietnam?
According to Article 8 of trực tiếp bóng đá euro hôm nayLaw on Value-Added Tax 2008(as amended by clause 3, Article 1 of trực tiếp bóng đá euro hôm nayLaw on Amendingthe Law on Value-Added Tax 2013, Article 1 of trực tiếp bóng đá euro hôm nayLaw Amending trực tiếp bóng đá euro hôm nay Law on Value-Added Tax, Law on Special Consumption Tax, and Law on Tax Administration 2016, and Article 3 of trực tiếp bóng đá euro hôm nayLaw AmendingVarious Tax Laws 2014), and Decree72/2024ND-CP, trực tiếp bóng đá euro hôm nay applicable VAT rates are stipulated as follows:
(1) trực tiếp bóng đá euro hôm nay 0% tax rate applies to exported goods and services, international transportation, and goods and services not subject to value-added tax as specified in Article 5 of trực tiếp bóng đá euro hôm nayLaw on Value-Added Tax 2008when exported, except in trực tiếp bóng đá euro hôm nay following cases:
- Transferring technology, transferring intellectual property rights abroad.
- Reinsurance services carried out abroad;
- Credit provision services;
- Capital transfer;
- Financial derivative services;
- Postal, and telecommunication services;
- Exported products specified in clause 23, Article 5 of trực tiếp bóng đá euro hôm nayLaw on Value-Added Tax 2008.
Exported goods and services are those consumed outside Vietnam, in non-tariff zones; goods and services provided to foreign customers as regulated by trực tiếp bóng đá euro hôm nay Government of Vietnam.
(2) trực tiếp bóng đá euro hôm nay 5% tax rate applies to trực tiếp bóng đá euro hôm nay following goods and services:
- Clean water for production and domestic use;
- Ores for fertilizer production; pesticides and growth stimulants for animals and plants;
- Canal, ditch, pond dredging services for agricultural production; cultivating, caring for, preventing diseases of plants; preliminary processing, preserving agricultural products;
- Unprocessed crop, livestock, aquaculture products, except for products stipulated in clause 1, Article 5 of this Law;
- Semi-processed rubber latex; semi-processed pine resin; fishing nets, ropes, and fibers used to weave fishing nets;
- Fresh food; unprocessed forest products, except timber, bamboo shoots, and products stipulated in clause 1, Article 5 of trực tiếp bóng đá euro hôm nayLaw on Value-Added Tax 2008;
- Sugar; by-products from sugar production, including molasses, bagasse, and mud;
- Products made from jute, sedge, bamboo, rattan, straw, coconut shells, coconut fibers, water hyacinth, and other handicraft products produced from agricultural waste; semi-processed cotton; newspaper printing paper;
- Medical equipment, tools, medical gauze, sanitary napkins; disease prevention and treatment drugs; pharmaceuticals, medicinal materials used as raw materials for trực tiếp bóng đá euro hôm nay production of medicines for disease prevention and treatment;
- Teaching and learning aids, including models, drawings, boards, chalk, rulers, compasses, and specialized teaching, research, and experimental equipment;
- Cultural, exhibition, sports activities; art performances, film production; import, distribution, and screening of films;
- Children's toys; books of all kinds, except those specified in clause 15, Article 5 of trực tiếp bóng đá euro hôm nayLaw on Value-Added Tax 2008;
- Scientific and technological services as stipulated by trực tiếp bóng đá euro hôm nay Law on Science and Technology;
- Sale, lease, lease-purchase of social housing as stipulated by trực tiếp bóng đá euro hôm nay Law on Housing.
(3) An 8% tax rate applies to certain goods and services with reduced VAT (from 10% to 8%) according tolịch trực tiếp bóng đá.
(4) trực tiếp bóng đá euro hôm nay 10% tax rate applies to goods and services not subject to trực tiếp bóng đá euro hôm nay 0%, 5%, and 8% tax rates.
Thus, depending on trực tiếp bóng đá euro hôm nay goods and services subject to VAT, trực tiếp bóng đá euro hôm nay VAT rate applied is 0%, 5%, 10%, or 8%.
What are trực tiếp bóng đá euro hôm nay places fordeclaring and paying VAT in Vietnam?
Under trực tiếp bóng đá euro hôm nay provisions of Article 56 oftrực tiếp bóng đá euro hôm nay Law on Tax Administration 2019on places for VAT payment:
Receiving authorities
1. Taxpayers shall pay tax:
a) at State Treasuries;
b) At trực tiếp bóng đá euro hôm nay tax authorities that receive trực tiếp bóng đá euro hôm nay tax declaration dossiers;
c) via a organization authorized by trực tiếp bóng đá euro hôm nay tax authority to collect tax; or
d) via a commercial bank or credit institution or service provider as prescribed by law.
2. State Treasuries, commercial banks, credit institutions and service providers shall prepare their premises, equipment and personnel to collect tax.
3. Every organization that collects or deduct tax shall provide tax payment documents to taxpayers.
4. Within 08 working hours from trực tiếp bóng đá euro hôm nay tax collection, trực tiếp bóng đá euro hôm nay collecting organization shall transfer trực tiếp bóng đá euro hôm nay collected tax to state budget. trực tiếp bóng đá euro hôm nay Minister of Finance shall specify trực tiếp bóng đá euro hôm nay time limit for transfer of tax collected in cash in remote and isolated areas, islands, areas where travel is difficult or collection time is limited.
At trực tiếp bóng đá euro hôm nay same time, according to trực tiếp bóng đá euro hôm nay guidance in Article 20 ofCircular 219/2013/TT-BTC:
Places to pay tax
1.Taxpayer shall declare and pay VAT in trực tiếp bóng đá euro hôm nay locality where trực tiếp bóng đá euro hôm nay business is situated.
2.If trực tiếp bóng đá euro hôm nay taxpayer that pays VAT using credit-invoice method has a financially dependent manufacturing facility in a province other than trực tiếp bóng đá euro hôm nay province where trực tiếp bóng đá euro hôm nay headquarter is situated, VAT shall be paid in both provinces.
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5.VAT shall be declared and paid in accordance with trực tiếp bóng đá euro hôm nay Law on Tax administration and its guiding documents.
Thus, taxpayers declare and pay VATin trực tiếp bóng đá euro hôm nay locality where trực tiếp bóng đá euro hôm nay business is situated:
- at State Treasuries;
- At trực tiếp bóng đá euro hôm nay tax authorities that receive trực tiếp bóng đá euro hôm nay tax declaration dossiers;
- via an organization authorized by trực tiếp bóng đá euro hôm nay tax authority to collect tax; or
- via a commercial bank or credit institution or service provider as prescribed by law.
Based on trực tiếp bóng đá euro hôm nay actual operation situation,trực tiếp bóng đá euro hôm nayappropriateplace forVAT paymentwill be determinedaccording to trực tiếp bóng đá euro hôm nay above regulations.
