What is the preferential kết quả bóng đá trực tiếp rate for imported goods in Vietnam?
What is the preferential kết quả bóng đá trực tiếp rate for imported goods in Vietnam?
Based on point a, clause 3, Article 5 of theLaw on Export and Import kết quả bóng đá trực tiếp 2016, it is stipulated as follows:
The taxable base for export and import goods applying the kết quả bóng đá trực tiếp calculation method by percentage
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3. The kết quả bóng đá trực tiếp rates for imported goods include preferential kết quả bóng đá trực tiếp rates, special preferential kết quả bóng đá trực tiếp rates, and ordinary kết quả bóng đá trực tiếp rates, and are applied as follows:
a)** Preferential kết quả bóng đá trực tiếp rates***apply to imported goods originating from countries, groups of countries, or territories that grant the most-favored-nation treatment in trade relations with Vietnam; goods from non-tariff zones imported into the domestic market meeting the origin conditions from countries, groups of countries, or territories granting the most-favored-nation treatment in trade relations with Vietnam;
Thus, the preferential kết quả bóng đá trực tiếp rate for imported goods is a type of kết quả bóng đá trực tiếp applied to imported goods originating from countries, groups of countries, or territories that grant the most-favored-nation treatment in trade relations with Vietnam.
At the same time, the preferential kết quả bóng đá trực tiếp rate for imported goods also applies to goods from non-tariff zones imported into the domestic market meeting the origin conditions from countries, groups of countries, or territories granting the most-favored-nation treatment in trade relations with Vietnam.
What is the preferential kết quả bóng đá trực tiếp rate for imported goods in Vietnam? (Image from the Internet)
How many types of kết quả bóng đá trực tiếp rates are there for imported goods in Vietnam?
Based on clause 3, Article 5 of theLaw on Export and Import kết quả bóng đá trực tiếp 2016, it is stipulated as follows:
The taxable base for export and import goods applying the kết quả bóng đá trực tiếp calculation method by percentage
...
3. The kết quả bóng đá trực tiếp rates for imported goods include preferential kết quả bóng đá trực tiếp rates, special preferential kết quả bóng đá trực tiếp rates, and ordinary kết quả bóng đá trực tiếp rates, and are applied as follows:
a)** Preferential kết quả bóng đá trực tiếp rates***apply to imported goods originating from countries, groups of countries, or territories that grant the most-favored-nation treatment in trade relations with Vietnam; goods from non-tariff zones imported into the domestic market meeting the origin conditions from countries, groups of countries, or territories granting the most-favored-nation treatment in trade relations with Vietnam;
b)** Special preferential kết quả bóng đá trực tiếp rates***apply to imported goods originating from countries, groups of countries, or territories having special preferential agreements on import kết quả bóng đá trực tiếp in trade relations with Vietnam; goods from non-tariff zones imported into the domestic market meeting the origin conditions from countries, groups of countries, or territories having special preferential agreements on import kết quả bóng đá trực tiếp in trade relations with Vietnam;
c)** Ordinary kết quả bóng đá trực tiếp rates***apply to imported goods not falling under the cases specified at points a and b of this clause. The ordinary kết quả bóng đá trực tiếp rate is set at 150% of the preferential kết quả bóng đá trực tiếp rate for the respective goods. In case the preferential kết quả bóng đá trực tiếp rate is 0%, the Prime Minister of Vietnam shall decide the application of the ordinary kết quả bóng đá trực tiếp rate based on the provisions of Article 10 of this Law.
Accordingly,based on the regulations, there are three types of kết quả bóng đá trực tiếp rates for imported goods as follows:
[1]Preferential kết quả bóng đá trực tiếp rates.
[2]Special preferential kết quả bóng đá trực tiếp rates.
[3]Ordinary kết quả bóng đá trực tiếp rates.
Are entrusted exporters and importers taxpayers of export and import kết quả bóng đá trực tiếp in Vietnam?
Based on Article 3 of theLaw on Export and Import kết quả bóng đá trực tiếp 2016, it is stipulated as follows:
Taxpayers
1. Owners of exported and imported goods.
2. Organizations entrusted with exporting and importing goods.
3. Individuals entering and leaving Vietnam carrying goods, or sending or receiving goods through the border gateways or checkpoints of Vietnam.
4. Persons authorized, guaranteed, and paying taxes on behalf of taxpayers, including:
a) Customs brokers authorized by taxpayers to pay export or import kết quả bóng đá trực tiếp;
b) Enterprises providing postal services, international express delivery services paying taxes on behalf of taxpayers;
c) Credit institutions or other organizations operating under the Law on Credit Institutions guaranteeing and paying taxes on behalf of taxpayers;
d) Persons authorized by goods owners in cases where goods are gifts from individuals; pre-shipment or post-shipment luggage of individuals entering or leaving Vietnam;
đ) Branches of enterprises authorized to pay taxes on behalf of the enterprise;
e) Other persons authorized to pay taxes on behalf of taxpayers as stipulated by law.
5. Persons purchasing, transporting goods within the kết quả bóng đá trực tiếp exemption limit of border residents but not for production, consumption, and selling in the domestic market, and foreign traders permitted to trade goods for export and import at border markets as stipulated by law.
6. Persons having exported and imported goods exempted from kết quả bóng đá trực tiếp but later changed and became subject to kết quả bóng đá trực tiếp in accordance with the law.
7. Other cases as stipulated by law.
Accordingly, based on the above regulations, entrusted exporters and importers are taxpayers of export and import kết quả bóng đá trực tiếp.
