What is xem bóng đá trực tiếp nhà cái tax rate applicable for mud used in bio-fertilizer production in Vietnam? Which entities are VAT payers?
What is xem bóng đá trực tiếp nhà cái tax rate applicable for mud used in bio-fertilizer production in Vietnam?
Pursuant to Article 10 ofCircular 219/2013/TT-BTCas amended by Clause 6 Article 1 ofCircular 26/2015/TT-BTC, specific provisions on xem bóng đá trực tiếp nhà cái tax rate of 5% are outlined as follows:
Tax Rate 5%
- Clean water for production and domestic use, excluding bottled, canned beverages, and other drinks subject to a tax rate of 10%.
- Ores for xem bóng đá trực tiếp nhà cái production of fertilizers; pesticides and growth stimulants for livestock and crops include:
a) Ores for xem bóng đá trực tiếp nhà cái production of fertilizers are ores used as raw materials for xem bóng đá trực tiếp nhà cái production of fertilizers such as Apatite ore for phosphate fertilizers,mud for bio-fertilizer;
b) Pesticides include plant protection drugs according to xem bóng đá trực tiếp nhà cái list of plant protection drugs issued by xem bóng đá trực tiếp nhà cái Ministry of Agriculture and Rural Development, and other types of pesticides;
c) Growth stimulants for livestock and crops.”
...
Thus, mud used for bio-fertilizer production is subject to a tax rate of 5%.
What is xem bóng đá trực tiếp nhà cái tax rate applicable for mud used in bio-fertilizer production in Vietnam?Which entities are VAT payers? (Image from xem bóng đá trực tiếp nhà cái Internet)
Which entities are VAT payers in Vietnam?
According to Article 4 of xem bóng đá trực tiếp nhà cáiLaw on Value Added Tax 2008, specific regulations on taxpayers are as follows:
xem bóng đá trực tiếp nhà cái taxpayer for value-added tax is an organization or individual that produces, trades goods, or provides services subject to value-added tax (hereinafter referred to as a business establishment) and an organization or individual that imports goods subject to value-added tax (hereinafter referred to as an importer).
How is xem bóng đá trực tiếp nhà cái taxable value determined in Vietnam?
According to Article 7 of xem bóng đá trực tiếp nhà cáiLaw on Value Added Tax 2008as amended by Clause 2 Article 1 of xem bóng đá trực tiếp nhà cáiLaw on Amendment of xem bóng đá trực tiếp nhà cái Value Added Tax Law 2013and provisions on exchange rate for determining taxable value abolished by point c Clause 2 Article 6 of xem bóng đá trực tiếp nhà cáiLaw on Amendments to Tax Laws 2014specifically regulate xem bóng đá trực tiếp nhà cái determination of taxable value as follows:
- For goods and services sold by production or business establishments, xem bóng đá trực tiếp nhà cái price is xem bóng đá trực tiếp nhà cái selling price excluding value-added tax; for goods and services subject to special consumption tax, xem bóng đá trực tiếp nhà cái price includes xem bóng đá trực tiếp nhà cái special consumption tax but excludes value-added tax; for goods subject to environmental protection tax, xem bóng đá trực tiếp nhà cái price includes environmental protection tax but excludes value-added tax. When subject to both special consumption tax and environmental protection tax, xem bóng đá trực tiếp nhà cái price includes both taxes but excludes value-added tax.
- For imported goods, xem bóng đá trực tiếp nhà cái price is xem bóng đá trực tiếp nhà cái import price plus import tax (if any), special consumption tax (if any), and environmental protection tax (if any). xem bóng đá trực tiếp nhà cái import price is determined according to regulations on xem bóng đá trực tiếp nhà cái taxable price of imported goods;
- For goods, services exchanged, internally consumed, or gifted, xem bóng đá trực tiếp nhà cái taxable value is xem bóng đá trực tiếp nhà cái value-added taxable price of similar goods or services at xem bóng đá trực tiếp nhà cái time these activities occur;
- For lease activities, xem bóng đá trực tiếp nhà cái rental price excludes value-added tax.
- In cases of rental on a periodic or pre-payment basis, xem bóng đá trực tiếp nhà cái taxable value is xem bóng đá trực tiếp nhà cái rental amount for each period or pre-payment without value-added tax;
- xem bóng đá trực tiếp nhà cái taxable price for machine, equipment, and transport rental from abroad that is not produced domestically for re-lease, is deductible from xem bóng đá trực tiếp nhà cái rent paid to xem bóng đá trực tiếp nhà cái foreign party.
- For products sold on installment or deferred payment, xem bóng đá trực tiếp nhà cái taxable value is xem bóng đá trực tiếp nhà cái one-time sale price excluding any installment or deferred payment interest;
- For subcontracted goods, xem bóng đá trực tiếp nhà cái processing price excludes value-added tax;
- In construction and installation activities, xem bóng đá trực tiếp nhà cái value is xem bóng đá trực tiếp nhà cái project, item, or job value delivered excluding value-added tax. If construction, installation excludes material, machinery, equipment costs, xem bóng đá trực tiếp nhà cái taxable value is xem bóng đá trực tiếp nhà cái construction and installation value excluding material and equipment costs.
- In real estate business activities, xem bóng đá trực tiếp nhà cái taxable value is xem bóng đá trực tiếp nhà cái sale price excluding value-added tax, excluding land use rights or land rent payments to xem bóng đá trực tiếp nhà cái state budget.
- For agency, brokerage sales, and commission services that earn commission, xem bóng đá trực tiếp nhà cái taxable value is xem bóng đá trực tiếp nhà cái commission received excluding value-added tax;
- For goods, services with payment documents showing xem bóng đá trực tiếp nhà cái payment price including VAT, xem bóng đá trực tiếp nhà cái taxable value is determined as follows:
Taxable price exclude VAT = Payment price / (1 + goods or services tax rate (%))
- xem bóng đá trực tiếp nhà cái taxable value for goods and services as regulated in Clause 1 Article 7 includes any additional charges and fees that xem bóng đá trực tiếp nhà cái business establishment receives.
