What is trực tiếp bóng đá việt nam hôm nay VAT rate for clean water serving everyday life in Vietnam?
What is trực tiếp bóng đá việt nam hôm nay VAT rate for clean water serving everyday life in Vietnam?
Pursuant to trực tiếp bóng đá việt nam hôm nay provisions in Clause 1, Article 10 ofCircular 219/2013/TT-BTCamended by Clause 6, Article 1 of Circular 26/2015/TT-BTC regarding a 5% tax rate as follows:
Tax Rate 5%
1. Clean water used for production and daily activities, excluding bottled, canned, and other beverage waters subject to trực tiếp bóng đá việt nam hôm nay 10% tax rate.
- Ores for fertilizer production; pesticides and growth stimulants for crops and livestock, including:
a) Ores for fertilizer production are raw materials like Apatite ore used for producing phosphate fertilizers, or peat used for biological fertilizers;
b) Pesticides include plant protection drugs as listed by trực tiếp bóng đá việt nam hôm nay Ministry of Agriculture and Rural Development and other pest control drugs;
c) Growth stimulants for livestock and crops.
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Additionally, as per trực tiếp bóng đá việt nam hôm nay guidance inOfficial Dispatch 72571/CTHN-TTHT in 2023on VAT rates as follows:
According to trực tiếp bóng đá việt nam hôm nay above regulations, clean water used for production and daily activities is subject to a 5% VAT rate as per Clause 1, Article 10 of Circular 219/2013/TT-BTC and is not eligible for VAT reduction under Decree 44/2023/ND-CP. Clean water used for production and daily activities subject to environmental protection tax will have its VAT calculated based on trực tiếp bóng đá việt nam hôm nay selling price, which includes trực tiếp bóng đá việt nam hôm nay environmental protection tax but excludes VAT as per Clause 1, Article 7 of Circular 219/2013/TT-BTC.
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Therefore,trực tiếp bóng đá việt nam hôm nay clean water serving everyday life is still subject to a 5% VAT rate.
What is trực tiếp bóng đá việt nam hôm nay VAT rate for clean water serving everyday life in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
When is trực tiếp bóng đá việt nam hôm nay time for determining VAT when providing clean water serving everyday life in Vietnam?
trực tiếp bóng đá việt nam hôm nay time for determining VAT when providing clean water serving everyday life is stipulated in Clause 3, Article 8 ofCircular 219/2013/TT-BTCas follows:
Time for Determining VAT
- For goods sale, it is trực tiếp bóng đá việt nam hôm nay time of transferring ownership or use rights of goods to trực tiếp bóng đá việt nam hôm nay buyer, regardless of whether trực tiếp bóng đá việt nam hôm nay money is collected.
- For service supply, it is trực tiếp bóng đá việt nam hôm nay time of service completion or when trực tiếp bóng đá việt nam hôm nay service invoice is issued, regardless of whether trực tiếp bóng đá việt nam hôm nay money is collected.
For telecommunications services, it's trực tiếp bóng đá việt nam hôm nay time of data reconciliation for telecommunication service charges as per economic contracts among telecommunication service enterprises but no later than two months from trực tiếp bóng đá việt nam hôm nay month trực tiếp bóng đá việt nam hôm nay service charges arise.
- For electricity and clean water supply activities, it is trực tiếp bóng đá việt nam hôm nay date when electricity and water consumption is recorded on trực tiếp bóng đá việt nam hôm nay meter to be billed.
- For real estate business, infrastructure construction, and residential building to sell, transfer, or lease, it is trực tiếp bóng đá việt nam hôm nay time money is collected according to trực tiếp bóng đá việt nam hôm nay project's progress or payment schedule in trực tiếp bóng đá việt nam hôm nay contract. Based on collected amounts, trực tiếp bóng đá việt nam hôm nay enterprise declares VAT arising in trực tiếp bóng đá việt nam hôm nay period.
- For construction, installation, including shipbuilding, it is trực tiếp bóng đá việt nam hôm nay time of acceptance and handover of work, item, or completed construction volume, regardless of whether trực tiếp bóng đá việt nam hôm nay money is collected.
- For imported goods, it is trực tiếp bóng đá việt nam hôm nay time of customs declaration registration.
Thus, trực tiếp bóng đá việt nam hôm nay time for determining VAT when providing clean water serving everyday life is trực tiếp bóng đá việt nam hôm nay date when electricity and water usage is recorded on trực tiếp bóng đá việt nam hôm nay meter for billing.
Where to submit VAT when providing clean water serving everyday life in Vietnam?
Where to submit VAT when providing clean water serving everyday life is regulated in Article 20 ofCircular 219/2013/TT-BTCas follows:
- Taxpayers declare and submit VAT at trực tiếp bóng đá việt nam hôm nay location of production or business.
- Taxpayers declaring and submitting VAT using trực tiếp bóng đá việt nam hôm nay deduction method with dependent production establishments located in provinces or cities under central authority different from where trực tiếp bóng đá việt nam hôm nay head office is located must submit VAT at both trực tiếp bóng đá việt nam hôm nay location of trực tiếp bóng đá việt nam hôm nay establishment and trực tiếp bóng đá việt nam hôm nay location of trực tiếp bóng đá việt nam hôm nay headquarters.
- In cases where enterprises or cooperatives apply trực tiếp bóng đá việt nam hôm nay direct method and have production facilities in provinces or cities other than where trực tiếp bóng đá việt nam hôm nay headquarters is located, or have mobile sales outside trực tiếp bóng đá việt nam hôm nay province, they must declare and submit VAT based on a percentage of revenue for out-of-province revenue at trực tiếp bóng đá việt nam hôm nay location of trực tiếp bóng đá việt nam hôm nay production facility or trực tiếp bóng đá việt nam hôm nay place of mobile sales.
Enterprises and cooperatives are not required to submit VAT based on a percentage of revenue at trực tiếp bóng đá việt nam hôm nay headquarters for out-of-province revenue already declared and submitted.
