What is trực tiếp bóng đá hôm nay VAT rate for drugs for prevention against pests in Vietnam?
What is trực tiếp bóng đá hôm nay VAT rate for drugs for prevention against pests in Vietnam?
Based on point b, clause 2, Article 6 ofDecree 209/2013/ND-CPamended by Clause 5, Article 3 ofDecree 12/2015/ND-CPregulating goods and services subject to a 5% VAT rate, as follows:
VAT Rate
trực tiếp bóng đá hôm nay VAT rate is implemented according to trực tiếp bóng đá hôm nay provisions of Article 8 of trực tiếp bóng đá hôm nay VAT Law and Clause 3, Article 1 of trực tiếp bóng đá hôm nay Law amending and supplementing a number of articles of trực tiếp bóng đá hôm nay VAT Law.
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- trực tiếp bóng đá hôm nay 5% VAT rate applies to goods and services specified in Clause 2, Article 8 of trực tiếp bóng đá hôm nay VAT Law and Clause 3, Article 1 of trực tiếp bóng đá hôm nay Law amending and supplementing a number of articles of trực tiếp bóng đá hôm nay VAT Law. Some specific cases applying trực tiếp bóng đá hôm nay 5% rate are stipulated as follows:
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b) Products specified at Point b, Clause 2, Article 8 of trực tiếp bóng đá hôm nay VAT Law include:
- Ores for fertilizer production used as raw materials for fertilizer production;
- drugs for prevention against pests include plant protection chemicals and other pest control medications;
- Growth stimulants for livestock and plants.
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According to trực tiếp bóng đá hôm nay above regulation, it is evident that trực tiếp bóng đá hôm nay VAT rate for drugs for prevention against pests, including plant protection chemicals and other pest control medications, is 5%.
What is trực tiếp bóng đá hôm nay VAT rate for drugs for prevention against pests in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)
When is trực tiếp bóng đá hôm nay VAT determined when selling drugs for prevention against pests in Vietnam?
Pursuant to Clause 1, Article 8 ofCircular 219/2013/TT-BTCregulating trực tiếp bóng đá hôm nay timing of VAT determination when selling goods as follows:
Time of VAT Determination
- For trực tiếp bóng đá hôm nay sale of goods, it is trực tiếp bóng đá hôm nay time trực tiếp bóng đá hôm nay ownership or trực tiếp bóng đá hôm nay right to use trực tiếp bóng đá hôm nay goods is transferred to trực tiếp bóng đá hôm nay buyer, regardless of whether trực tiếp bóng đá hôm nay payment has been collected.
- For service provision, it is trực tiếp bóng đá hôm nay completion of service provision or trực tiếp bóng đá hôm nay time trực tiếp bóng đá hôm nay invoice for service provision is issued, regardless of whether trực tiếp bóng đá hôm nay payment has been collected.
For telecommunication services, it is trực tiếp bóng đá hôm nay time of reconciliation of data about telecommunications service charges per trực tiếp bóng đá hôm nay economic contract between telecommunication service business establishments, but not more than 2 months from trực tiếp bóng đá hôm nay month when trực tiếp bóng đá hôm nay telecommunications service charges arise.
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According to trực tiếp bóng đá hôm nay above regulation, it can be observed that trực tiếp bóng đá hôm nay timing of VAT determination when selling drugs for prevention against pests is at trực tiếp bóng đá hôm nay time trực tiếp bóng đá hôm nay ownership or trực tiếp bóng đá hôm nay right to use trực tiếp bóng đá hôm nay goods is transferred to trực tiếp bóng đá hôm nay buyer, regardless of whether trực tiếp bóng đá hôm nay payment has been collected or not.
What are cases where a business establishment is exempt from declaring and paying VAT in Vietnam?
According to trực tiếp bóng đá hôm nay provision in Clause 7, Article 5 ofCircular 219/2013/TT-BTCabout cases where a business establishment is exempt from declaring and paying Value Added Tax (VAT) as follows:
- Contributing capital by assets to form a company. Assets contributed as capital to trực tiếp bóng đá hôm nay company must have: a capital contribution minutes, a joint venture contract, an asset valuation minutes by trực tiếp bóng đá hôm nay capital-contributing parties' valuation council (or a valuation document from a statutory valuation organization), accompanied by a set of documents proving asset origin.
- Transferring assets between dependent accounting units within an enterprise; transferring assets in cases of company division, separation, merger, consolidation, or conversion of business type. For assets transferred between dependent accounting units within trực tiếp bóng đá hôm nay business establishment; assets transferred in cases of company division, separation, merger, consolidation, or conversion of business type, trực tiếp bóng đá hôm nay business establishment transferring trực tiếp bóng đá hôm nay assets must have an asset transfer order, accompanied by asset origin documents, and is not required to issue an invoice.
+ In cases where assets are transferred between independent accounting units or between member units with full legal status within trực tiếp bóng đá hôm nay same business establishment, trực tiếp bóng đá hôm nay business establishment transferring trực tiếp bóng đá hôm nay assets must issue a VAT invoice and declare and pay VAT as prescribed.
- Collection of compensation from trực tiếp bóng đá hôm nay third party in insurance activities.
- Collection on behalf of sums not related to trực tiếp bóng đá hôm nay sale of goods and services of trực tiếp bóng đá hôm nay business establishment.
- Revenue from goods and services sold on commission basis and commission revenue from acting as an agent selling at prices set by trực tiếp bóng đá hôm nay principal, enjoying commission from services: postal, telecommunications, lottery tickets, airfare, train tickets, ship tickets; international transport agents; agents of air and maritime services applied with 0% VAT rate; insurance agents.
- Revenue from goods and services and commission revenue received from agency activities for goods and services not subject to VAT.
