Sách chịu kết quả bóng đá trực tiếpế suất kết quả bóng đá trực tiếpế GTGT bao

What is trực tiếp bóng đá k+ VAT rate for books in Vietnam from July 1, 2025?

Pursuant to Clause 2, Article 9 of trực tiếp bóng đá k+Law on Value Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá k+ regulation is as follows:

Tax Rate

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2. 5% Tax Rate applies to trực tiếp bóng đá k+ following goods and services:

a) Clean water used for production and daily life excluding bottled, canned, and other types of beverages;

b) Fertilizers, ores for fertilizer production, pesticides, and animal growth stimulants as prescribed by law;

c) Services of excavation, dredging of canals, ditches, ponds for agricultural production; pest control, cultivation, protection for plants; preliminary processing, preservation of agricultural products;

d) Cultivated plants, forest products (excluding timber, bamboo shoots), livestock, aquaculture from farming or catching, not yet processed into other products or only through normal processing, except for products stipulated at Clause 1, Article 5 of this Law;

đ) Latex in crumb, sheet, latex threads, and rubber bands; nets, fishing ropes, and strings;

e) Products made from jute, rush, bamboo, rattan, straw, coconut shells, peat, and other handicraft products made from agricultural by-products; carded, combed cotton wool; newspaper printing paper;

g) Fishing vessels at sea; machinery and specialized equipment serving for agricultural production as stipulated by trực tiếp bóng đá k+ Government of Vietnam;

h) Medical equipment as prescribed by law on medical equipment management; preventive and treatment medicines; substances, medicinal materials as raw materials for trực tiếp bóng đá k+ production of curative medicines, preventive medicines;

i) Equipment used for teaching and studying includes: models, illustrations, blackboards, chalks, rulers, compasses;

k) Traditional and folk performing arts activities;

l) Toys for children; all types of books, except for books stipulated in Clause 15, Article 5 of this Law;

m) Science and technology services as prescribed by trực tiếp bóng đá k+ Law on Science and Technology;

n) Sale, lease, lease-purchase of social housing as prescribed by trực tiếp bóng đá k+ Housing Law.

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And pursuant to Clause 15, Article 5 of trực tiếp bóng đá k+Law on Value Added Tax 2024, trực tiếp bóng đá k+ regulation is as follows:

Non-taxable Objects

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15. Publication, importation, distribution of newspapers, magazines, newsletters, special issues, political books, textbooks, curricula, legal books, scientific and technical books, books serving external information, books printed in ethnic minority scripts, advocacy propaganda paintings, posters, including those in trực tiếp bóng đá k+ form of recorded sound, images, electronic data; money, money printing.

16. Public passenger transport by bus, electric train, inland waterway means.

17. Machinery, equipment, spare parts, materials that are of a type not produced domestically and need to be imported for direct use in scientific research activities, technology development; machinery, equipment, replacement parts, specialized transport means, and materials of a type not produced domestically need to be imported to conduct oil and gas exploration, development; aircraft, helicopters, gliders, drilling rigs, ships, of a type not produced domestically need to be imported to create fixed assets of enterprises or leased from abroad for use in production, business, leasing.

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Thus, according to trực tiếp bóng đá k+ regulations, all types of books are subject to a5% VAT rate, except for trực tiếp bóng đá k+ following types of books: Publication, importation, distribution of newspapers, magazines, newsletters, special issues, political books, textbooks, curricula, legal books, scientific and technical books, books serving external information, books printed in ethnic minority scripts, advocacy propaganda paintings, posters, including those in trực tiếp bóng đá k+ form of recorded sound, images, electronic data; money, money printing.

What is trực tiếp bóng đá k+ VAT rate for books in Vietnamfrom July 1, 2025? (Image from trực tiếp bóng đá k+ Internet)

What are regulations onthe VAT determination time in Vietnam?

Pursuant to Article 8 of trực tiếp bóng đá k+Law on Value Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá k+ time to determine VAT is regulated as follows:

(1) trực tiếp bóng đá k+ time to determine value-added tax is specified as follows:

- For goods, it is trực tiếp bóng đá k+ time of transfer of ownership or rights to use trực tiếp bóng đá k+ goods to trực tiếp bóng đá k+ buyer or trực tiếp bóng đá k+ time of issuing trực tiếp bóng đá k+ invoice, irrespective of whether payment has been received or not;

- For services, it is trực tiếp bóng đá k+ time of completion of service provision or trực tiếp bóng đá k+ time of issuing trực tiếp bóng đá k+ service provision invoice, irrespective of whether payment has been received or not.

(2) trực tiếp bóng đá k+ time to determine value-added tax for trực tiếp bóng đá k+ following goods and services is prescribed by trực tiếp bóng đá k+ Government of Vietnam:

- Exported goods, imported goods;

- Telecommunication services;

- Insurance business services;

- Electricity supply activities, electricity production, clean water activities;

- Real estate business activities;

- Construction, installation activities and oil and gas activities.

Which entities areVAT payers in Vietnamfrom July 1, 2025?

Pursuant to Article 4 of trực tiếp bóng đá k+Law on Value Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá k+ regulation is as follows:

- Organizations, households, individuals producing, trading in goods, services subject to value-added tax (hereinafter referred to as business establishments).

- Organizations, individuals importing goods subject to value-added tax (hereinafter referred to as importers).

- Organizations, individuals producing, conducting business in Vietnam purchasing services (including cases where services are purchased attached to goods) from a foreign organization not having a permanent establishment in Vietnam, individuals in foreign countries who are non-residents in Vietnam, except as provided in clauses 4 and 5 of this Article; organizations producing, conducting business in Vietnam purchasing goods, services to conduct activities of exploration, development of oil and gas fields from a foreign organization not having a permanent establishment in Vietnam, individuals in foreign countries who are non-residents in Vietnam.

- Foreign suppliers not having a permanent establishment in Vietnam conducting e-commerce, business based on digital platforms with organizations, individuals in Vietnam (hereinafter referred to as foreign suppliers); organizations being foreign digital platform managers implementing tax withholding, tax payment obligations of foreign suppliers on their behalf; business organizations in Vietnam applying trực tiếp bóng đá k+ tax calculation method of value-added tax is trực tiếp bóng đá k+ deduction method purchasing services from foreign suppliers not having a permanent establishment in Vietnam through e-commerce channels or digital platforms implementing tax withholding, tax payment obligations of foreign suppliers on their behalf.

- Organizations being e-commerce exchanges, digital platform managers having payment functions implementing tax withholding, tax payment, tax declaration for household businesses, individual businesses on e-commerce platforms, digital platforms.

- trực tiếp bóng đá k+ Government of Vietnam stipulates details for clauses 1, 4, and 5 of this Article; regulations on taxpayers in trực tiếp bóng đá k+ case of foreign suppliers providing services to business organizations in Vietnam applying trực tiếp bóng đá k+ tax deduction method stipulated in clause 4 of this Article.