What is vtv5 trực tiếp bóng đá hôm nay VAT rate for goods transported to vtv5 trực tiếp bóng đá hôm nay export-processing zone in Vietnam?

Whatis vtv5 trực tiếp bóng đá hôm nay VAT rate for goods transported to vtv5 trực tiếp bóng đá hôm nay export-processing zone in Vietnam?

Based on Article 11 ofCircular 219/2013/TT-BTCwhich stipulates as follows:

10% Tax Rate

vtv5 trực tiếp bóng đá hôm nay 10% tax rate applies to goods and services not stipulated in Articles 4, 9, and 10 of this Circular.

vtv5 trực tiếp bóng đá hôm nay VAT rates mentioned in Article 10, Article 11 are uniformly applied to each type of goods and services at vtv5 trực tiếp bóng đá hôm nay stages of importation, production, processing, or commercial business.

Example 50: If clothing is subject to a 10% tax rate, this item will be taxed at 10% at vtv5 trực tiếp bóng đá hôm nay stages of importation, production, processing, or commercial trade.

Scrap and recycled materials sold are subject to vtv5 trực tiếp bóng đá hôm nay VAT rate applicable to vtv5 trực tiếp bóng đá hôm nay sold scrap and recycled materials.

Business establishments dealing with various goods and services with different VAT rates must declare VAT according to each rate specified for each type of goods and service; if vtv5 trực tiếp bóng đá hôm nay business establishment does not determine each rate, it must calculate and pay tax at vtv5 trực tiếp bóng đá hôm nay highest rate among vtv5 trực tiếp bóng đá hôm nay goods and services that vtv5 trực tiếp bóng đá hôm nay business manufactures or trades.

During implementation, if there is a case where vtv5 trực tiếp bóng đá hôm nay VAT rate at vtv5 trực tiếp bóng đá hôm nay Preferential Import Tariff Schedule does not match vtv5 trực tiếp bóng đá hôm nay guidance in this Circular, follow vtv5 trực tiếp bóng đá hôm nay guidance in this Circular. In vtv5 trực tiếp bóng đá hôm nay case where vtv5 trực tiếp bóng đá hôm nay VAT rate is inconsistently applied for vtv5 trực tiếp bóng đá hôm nay same type of imported and domestically produced goods, local tax authorities and local customs authorities report to vtv5 trực tiếp bóng đá hôm nay Ministry of Finance for prompt unified guidance on implementation.

Additionally, according to Clause 2, Article 9 ofCircular 219/2013/TT-BTC, it is stipulated as follows:

0% Tax Rate

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2. Conditions for applying vtv5 trực tiếp bóng đá hôm nay 0% tax rate:

a) For exported goods:

- There must be a contract for vtv5 trực tiếp bóng đá hôm nay sale, processing of exported goods; entrusted export contract;

- There must be documentation of payment for exported goods via bank and other documents as stipulated by law;

- There must be a customs declaration as stipulated in Clause 2, Article 16 of this Circular.

Specifically, for cases where goods are sold with delivery and receipt points outside Vietnam, vtv5 trực tiếp bóng đá hôm nay business establishment (vtv5 trực tiếp bóng đá hôm nay seller) must provide documentation proving vtv5 trực tiếp bóng đá hôm nay delivery and receipt of goods outside Vietnam, such as: a purchase contract signed with a supplier overseas; a sales contract signed with vtv5 trực tiếp bóng đá hôm nay buyer; documents proving goods are delivered and received outside Vietnam, such as a commercial invoice per international practices, bill of lading, packing list, certificate of origin…; payment documents via bank including: bank documents of vtv5 trực tiếp bóng đá hôm nay business establishment paying vtv5 trực tiếp bóng đá hôm nay overseas goods seller; bank payment documents of vtv5 trực tiếp bóng đá hôm nay buyer paying vtv5 trực tiếp bóng đá hôm nay business establishment.

Example 48: Company A and Company B (both are Vietnamese enterprises) sign a contract to buy and sell lubricant oil. Company A purchases lubricant oil from companies in Singapore and sells it to Company B at Singapore's seaport. If Company A has: A purchasing contract signed with companies in Singapore, a sales contract between Company A and Company B; documentation proving vtv5 trực tiếp bóng đá hôm nay goods were delivered to Company B at Singapore's seaport, payment documents via bank by Company A to companies selling lubricant oil in Singapore, and payment documents via bank by Company B paying Company A, then vtv5 trực tiếp bóng đá hôm nay revenue received by Company A from selling lubricant oil to Company B is subject to a 0% VAT rate.

b) For exported services:

- There must be a service provision contract with an organization or individual abroad or in a non-tariff zone;

- There must be documentation of payment for exported services via bank and other documents as stipulated by law;

For services such as aircraft or ship repair provided to foreign organizations or individuals, to apply a 0% VAT rate, besides vtv5 trực tiếp bóng đá hôm nay contract and payment documents mentioned above, vtv5 trực tiếp bóng đá hôm nay aircraft or ships brought into Vietnam must complete import procedures, and upon repair completion, must complete export procedures.

c) For international transportation:

- There must be a transportation contract for passengers, luggage, or cargo between vtv5 trực tiếp bóng đá hôm nay carrier and vtv5 trực tiếp bóng đá hôm nay transport hirer covering international routes from Vietnam abroad or from abroad to Vietnam or both departure and destination points are abroad, in forms suitable with legal regulations. For passenger transport, vtv5 trực tiếp bóng đá hôm nay transportation contract is vtv5 trực tiếp bóng đá hôm nay ticket. International transport businesses operate according to vtv5 trực tiếp bóng đá hôm nay legal regulations on transportation.

- There must be bank payment documentation or equivalent forms of payment regarded as bank payment. For passenger transport cases involving individuals, direct payment documents are required.

d) For aviation and maritime services:

d.1) Aviation services applying a 0% tax rate must be provided within vtv5 trực tiếp bóng đá hôm nay area of international airports, air cargo terminals, and meet vtv5 trực tiếp bóng đá hôm nay following conditions:

- There must be a service provision contract with an overseas organization, foreign airline, or a service provision request from an overseas organization, foreign airline;

- There must be documentation of service payment via bank or other equivalent forms of bank payment. In cases where services are provided to overseas organizations or foreign airlines infrequently, not scheduled, and without contracts, direct payment documentation from overseas organizations or foreign airlines is required.

vtv5 trực tiếp bóng đá hôm nay conditions regarding contracts and payment documentation mentioned above do not apply to services for passengers on international flights from Vietnamese airports (passenger service charges).

d.2) Maritime services applying a 0% tax rate must be performed at ports and meet vtv5 trực tiếp bóng đá hôm nay following conditions:

- There must be a service provision contract with an overseas organization, shipping agent, or a service provision request from an overseas organization or shipping agent;

- There must be documentation of service payment via bank from an overseas organization or documentation of service payment via bank from vtv5 trực tiếp bóng đá hôm nay shipping agent to vtv5 trực tiếp bóng đá hôm nay service provider or other equivalent forms of bank payment.

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Thus,Based on vtv5 trực tiếp bóng đá hôm nay above regulations, if vtv5 trực tiếp bóng đá hôm nay client's company is an export processing enterprise, vtv5 trực tiếp bóng đá hôm nay aforementioned services consumed within vtv5 trực tiếp bóng đá hôm nay non-tariff zone meet vtv5 trực tiếp bóng đá hôm nay conditions stipulated in Clause 2, Article 9 ofCircular 219/2013/TT-BTCand also have a service provision contract with an organization or individual in vtv5 trực tiếp bóng đá hôm nay non-tariff zone; with documentation of export service payment via bank and other documents as stipulated by law), then they are subject to a 0% VAT rate.

- If vtv5 trực tiếp bóng đá hôm nay aforementioned services are consumed outside vtv5 trực tiếp bóng đá hôm nay non-tariff zone, they are subject to a 10% VAT rate.

What is vtv5 trực tiếp bóng đá hôm nay VAT rate for goods transported to vtv5 trực tiếp bóng đá hôm nay export-processing zone in Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

When is vtv5 trực tiếp bóng đá hôm nay time to issue a VAT invoice when selling goods in Vietnam?

According to regulations in Article 9 ofDecree 123/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay time to issue a VAT invoice is clearly stipulated as follows:

* Time to issue a VAT invoice when selling goods

vtv5 trực tiếp bóng đá hôm nay time to issue an invoice for selling goods (including selling state assets, confiscated assets, auctioned assets, and national reserve goods) is vtv5 trực tiếp bóng đá hôm nay time of transferring ownership or usage rights of goods to vtv5 trực tiếp bóng đá hôm nay buyer, regardless of whether payment has been received or not.

* Time to issue an invoice when providing services

- vtv5 trực tiếp bóng đá hôm nay time to issue an invoice for providing services is vtv5 trực tiếp bóng đá hôm nay time of completion of service provision regardless of whether payment has been received or not.

- In vtv5 trực tiếp bóng đá hôm nay case where vtv5 trực tiếp bóng đá hôm nay service provider receives payment before or during service provision, vtv5 trực tiếp bóng đá hôm nay time to issue an invoice is at vtv5 trực tiếp bóng đá hôm nay moment of receiving payment (excluding cases of receiving deposit or advance payment to ensure vtv5 trực tiếp bóng đá hôm nay execution of service contracts: Accounting, auditing, financial consulting, taxation; value appraisal; supervision consultancy; survey, technical design; investment project formulation).

Note:In vtv5 trực tiếp bóng đá hôm nay case of multiple deliveries or handovers of service stages or stages, an invoice must be issued for each delivery or handover equivalent to vtv5 trực tiếp bóng đá hôm nay delivered volume or value of goods or services.

Thus,vtv5 trực tiếp bóng đá hôm nay time to issue a VAT invoice when selling goods is vtv5 trực tiếp bóng đá hôm nay time of transferring ownership or usage rights of goods to vtv5 trực tiếp bóng đá hôm nay buyer, regardless of whether payment has been received or not.

What is theformat of vtv5 trực tiếp bóng đá hôm nay electronic VAT invoice in Vietnam?

Based on Article 12 ofDecree 123/2020/ND-CPwhich stipulates vtv5 trực tiếp bóng đá hôm nay electronic invoice format in general as follows:

- vtv5 trực tiếp bóng đá hôm nay electronic invoice format is a technical standard that defines vtv5 trực tiếp bóng đá hôm nay data type, data length of information fields used for transmitting, storing, and displaying electronic invoices. vtv5 trực tiếp bóng đá hôm nay electronic invoice format uses vtv5 trực tiếp bóng đá hôm nay document markup language XML (XML stands for "eXtensible Markup Language" created for vtv5 trực tiếp bóng đá hôm nay purpose of sharing electronic data between information technology systems).

- vtv5 trực tiếp bóng đá hôm nay electronic invoice format includes two components: a component containing electronic invoice business data and a component containing digital signature data. For electronic invoices with tax authority codes, there is an additional component containing data relating to vtv5 trực tiếp bóng đá hôm nay tax authority code.

- vtv5 trực tiếp bóng đá hôm nay General Department of Taxation builds and publishes vtv5 trực tiếp bóng đá hôm nay components containing electronic invoice business data, digital signature data, and provides tools for displaying electronic invoice contents as stipulated by this Decree.

- Organizations, businesses selling goods, providing services when transferring electronic invoice data to vtv5 trực tiếp bóng đá hôm nay tax authority directly must meet vtv5 trực tiếp bóng đá hôm nay following requirements:

+ Connect with vtv5 trực tiếp bóng đá hôm nay General Department of Taxation through a private channel or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

+ Use Web Service or Message Queue (MQ) with encryption as a connection method.

+ Use vtv5 trực tiếp bóng đá hôm nay SOAP protocol for packing and transmitting data.

- Electronic invoices must be displayed fully and accurately to ensure no misleading interpretations so that vtv5 trực tiếp bóng đá hôm nay buyer can read them through electronic means.

Thus,vtv5 trực tiếp bóng đá hôm nay electronic VAT invoice format is in XML format (XML stands for "eXtensible Markup Language" created for vtv5 trực tiếp bóng đá hôm nay purpose of sharing electronic data between information technology systems).