What is bóng đá hôm nay trực tiếp tax rate applicable to rubber latex in bóng đá hôm nay trực tiếp form of nuggets in Vietnam from July 1, 2025?

What is bóng đá hôm nay trực tiếp tax rate applicable to rubber latex in bóng đá hôm nay trực tiếp form of nuggetsin Vietnam from July 1, 2025?

According to Point (dd), Clause 2, Article 9 of bóng đá hôm nay trực tiếpLaw on Value Added Tax 2024(effective from July 1, 2025), a specific regulation on bóng đá hôm nay trực tiếp tax rate of 5% is provided as follows:

Tax Rate

...

2. bóng đá hôm nay trực tiếp 5% tax rate applies to bóng đá hôm nay trực tiếp following goods and services:

....

c) Services such as excavation, dredging of canals, ditches, lakes serving agricultural production; planting, caring, pest control for crops; preliminary processing, preservation of agricultural products;

d) Products of planted crops, planted forests (excluding timber, bamboo shoots), livestock, aquaculture, caught fish not yet processed into other products or only through ordinary preliminary processing, except for bóng đá hôm nay trực tiếp products specified in Clause 1, Article 5 of this law;

đ) Rubber latex products such as crepe rubber, rolled rubber, rubber latex in bóng đá hôm nay trực tiếp form of nuggets,rubber latex in bóng đá hôm nay trực tiếp form of nuggets; nets, twine, and yarn for weaving fishing nets;

e) Products made from jute, sedge, bamboo, rattan, leaves, straw, coconut shells, coir, water hyacinth, and other handicraft products made from agricultural by-products; cotton fibers after rough combing, fine combing; newsprint;

...

Therefore, according to bóng đá hôm nay trực tiếp above regulation, bóng đá hôm nay trực tiếp tax rate applicable to rubber latex in bóng đá hôm nay trực tiếp form of nuggets from July 1, 2025, is 5%.

What is bóng đá hôm nay trực tiếp tax rate applicable to rubber latex in bóng đá hôm nay trực tiếp form of nuggets in Vietnam from July 1, 2025?(Image from Internet)

How to calculate bóng đá hôm nay trực tiếp value-added tax price in Vietnam from July 1, 2025?

According to Article 7 of bóng đá hôm nay trực tiếpLaw on Value Added Tax 2024(effective from July 1, 2025), specific provisions on bóng đá hôm nay trực tiếp calculation of value-added tax price are as follows:

[1]bóng đá hôm nay trực tiếp taxable price is determined as follows:

- For goods, services sold by business establishments, it is bóng đá hôm nay trực tiếp selling price excluding value-added tax; for goods, services subject to special consumption tax, it is bóng đá hôm nay trực tiếp selling price including special consumption tax but excluding value-added tax; for goods subject to environmental protection tax, it is bóng đá hôm nay trực tiếp selling price including environmental protection tax but excluding value-added tax; for goods subject to both special consumption and environmental protection taxes, it is bóng đá hôm nay trực tiếp selling price including both but excluding value-added tax;

- For imported goods, it is bóng đá hôm nay trực tiếp import tax base price as per bóng đá hôm nay trực tiếp regulations on export and import taxes plus import duties, any additional import duties, any special consumption tax (if applicable), and environmental protection tax (if applicable);

- For goods and services used for exchange, internal consumption, gifts, donations, it is bóng đá hôm nay trực tiếp taxable price of similar goods, services at bóng đá hôm nay trực tiếp time of bóng đá hôm nay trực tiếp activities. For promotional goods, services as per trade law, bóng đá hôm nay trực tiếp taxable price is set to zero (0);

- For asset leasing, it is bóng đá hôm nay trực tiếp rental amount excluding value-added tax. If leasing payments are made periodically or in advance, bóng đá hôm nay trực tiếp taxable price is bóng đá hôm nay trực tiếp periodic or prepaid rental amount excluding value-added tax;

- For installment, deferred payment sales, it is bóng đá hôm nay trực tiếp price excluding value-added tax, not including interest;

- For processing services, it is bóng đá hôm nay trực tiếp processing fee excluding value-added tax;

- For construction, installation activities, it is bóng đá hôm nay trực tiếp value of works, items not including materials, equipment if unprovided, excluding value-added tax;

- For real estate business, it is bóng đá hôm nay trực tiếp selling price excluding value-added tax, subtracting land levy or rent to bóng đá hôm nay trực tiếp state budget (land value deducted). bóng đá hôm nay trực tiếp Government of Vietnam regulates bóng đá hôm nay trực tiếp determination of deductible land value in accordance with land law;

- For agency, brokerage for goods/services commission-based, it is bóng đá hôm nay trực tiếp commission amount excluding value-added tax;

- For goods, services with invoiced payment including value-added tax, bóng đá hôm nay trực tiếp taxable price is determined by bóng đá hôm nay trực tiếp formula:

- For casino services, electronic gaming, betting, it is bóng đá hôm nay trực tiếp revenue post any unutilized cash exchange or winnings, including special consumption tax, but excluding value-added tax;

- For production, business activities include Vietnam Electricity production; transport, loading; travel services; pawn; taxable books sold at publication price; printing; assessment, compensation, third-party recovery, 100% commission indemnity, it is bóng đá hôm nay trực tiếp selling price excluding value-added tax. bóng đá hôm nay trực tiếp Government of Vietnam regulates taxable prices for these activities.

[2]Taxable prices for goods, services defined in Clause 1, Article 7Law on Value Added Tax 2024include surcharges and additional fees entitled to business owners.

What is bóng đá hôm nay trực tiếp time todetermine VAT in Vietnam from July 1, 2025?

According to Article 8 of bóng đá hôm nay trực tiếpLaw on Value Added Tax 2024(effective from July 1, 2025), specific provisions on bóng đá hôm nay trực tiếp timing for identifying VAT are as follows:

[1]bóng đá hôm nay trực tiếp timing to identify value-added tax is specified as follows:

- For goods, it is bóng đá hôm nay trực tiếp time of transfer of ownership or right to use goods to bóng đá hôm nay trực tiếp buyer or bóng đá hôm nay trực tiếp time of invoice issuance, regardless of payment status;

- For services, it is bóng đá hôm nay trực tiếp completion time of service provision or bóng đá hôm nay trực tiếp time of invoice issuance, regardless of payment status.

[2]Timing for identifying value-added tax for bóng đá hôm nay trực tiếp following goods, services is regulated by bóng đá hôm nay trực tiếp Government of Vietnam:

- Exported and imported goods;

- Telecommunication services;

- Insurance business services;

- Electricity supply, production, clean water operations;

- Real estate business activities;

- Construction, installation, and petroleum operations.