What is trực tiếp bóng đá hôm nay euro VAT rate for international transportation, including domestic segments in Vietnam?
What is trực tiếp bóng đá hôm nay euro VAT rate for international transportation, including domestic segments in Vietnam?
Based on Point c Clause 1 Article 9 ofCircular 219/2013/TT-BTCwhich stipulates trực tiếp bóng đá hôm nay euro 0% tax rate as follows:
0% Tax Rate
- A 0% tax rate is applied to exported goods and services; construction and installation activities of projects overseas and in non-taxable areas; international transportation; goods and services not subject to VAT when exported, except for cases where trực tiếp bóng đá hôm nay euro 0% tax rate is not applicable as guided in Clause 3 of this Article.
Exported goods and services are those sold or provided to organizations or individuals abroad and consumed outside Vietnam; sold or provided to organizations or individuals in non-taxable areas; goods and services supplied to foreign customers as prescribed by law.
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c) International transportation stipulated in this clause includes trực tiếp bóng đá hôm nay euro transportation of passengers, luggage, and cargo on international routes from Vietnam abroad or from abroad to Vietnam, or both departure and arrival points are abroad, regardless of whether direct transportation means are available or not. In cases where trực tiếp bóng đá hôm nay euro international transportation contract includes domestic transportation segments, international transportation includes trực tiếp bóng đá hôm nay euro domestic segment.
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From trực tiếp bóng đá hôm nay euro above regulation, it can be seen that if trực tiếp bóng đá hôm nay euro international transportation contract includes domestic transportation segments, trực tiếp bóng đá hôm nay euro VAT rate for international transportation, including domestic segments, is applied as for international transportation, which is 0%.
What is trực tiếp bóng đá hôm nay euro VAT rate for international transportation, including domestic segments in Vietnam? (Image from Internet)
What are trực tiếp bóng đá hôm nay euro conditions for applying a 0% tax rate to international transportation, including domestic segments in Vietnam?
According to Point c Clause 2 Article 9 ofCircular 219/2013/TT-BTCwhich stipulates trực tiếp bóng đá hôm nay euro conditions for applying a 0% tax rate as follows:
0% Tax Rate
- Conditions for applying a 0% tax rate:
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c) For international transportation:
- There must be a transportation contract of passengers, luggage, and goods between trực tiếp bóng đá hôm nay euro carrier and trực tiếp bóng đá hôm nay euro hirer according to trực tiếp bóng đá hôm nay euro international leg from Vietnam to abroad or from abroad to Vietnam or both departure and arrival points are abroad in forms consistent with legal regulations. For passenger transport, trực tiếp bóng đá hôm nay euro transport contract is trực tiếp bóng đá hôm nay euro ticket. trực tiếp bóng đá hôm nay euro international transportation business must comply with legal regulations on transportation.
- There must be a payment document through trực tiếp bóng đá hôm nay euro bank or other forms of payment considered as payment through trực tiếp bóng đá hôm nay euro bank. For trực tiếp bóng đá hôm nay euro case of passenger transportation to individuals, there must be direct payment documents.
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Thus, trực tiếp bóng đá hôm nay euro conditions for applying a 0% tax rate to international transportation, including domestic segments, include:
- There is a transportation contract of passengers, luggage, and goods between trực tiếp bóng đá hôm nay euro carrier and trực tiếp bóng đá hôm nay euro hirer according to trực tiếp bóng đá hôm nay euro international leg from Vietnam to abroad or from abroad to Vietnam or both departure and arrival points are abroad in forms consistent with legal regulations.
For passenger transport, trực tiếp bóng đá hôm nay euro transport contract is trực tiếp bóng đá hôm nay euro ticket. trực tiếp bóng đá hôm nay euro international transportation business must comply with legal regulations on transportation.
- There is a payment document through trực tiếp bóng đá hôm nay euro bank or other forms of payment considered as payment through trực tiếp bóng đá hôm nay euro bank.
For trực tiếp bóng đá hôm nay euro case of passenger transportation to individuals, there must be direct payment documents.
Which entities are VAT payers in Vietnam?
Based on Article 3 ofCircular 219/2013/TT-BTCwhich stipulates trực tiếp bóng đá hôm nay euro entities liable for VAT:
trực tiếp bóng đá hôm nay euro entities liable for VAT are organizations and individuals that produce and trade in VAT-liable goods and services in Vietnam, regardless of industry, form, or business organization (hereinafter referred to as business establishments), and organizations, individuals that import goods or purchase services from abroad that are subject to VAT (hereinafter referred to as importers) including:
- Business organizations established and registered under trực tiếp bóng đá hôm nay euro Enterprise Law, trực tiếp bóng đá hôm nay euro State Enterprise Law (now trực tiếp bóng đá hôm nay euro Enterprise Law), trực tiếp bóng đá hôm nay euro Cooperative Law, and other specialized business laws;
- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, armed forces units, career organizations, and other organizations;
- Enterprises with foreign invested capital and foreign parties involved in business cooperation under trực tiếp bóng đá hôm nay euro Law on Foreign Investment in Vietnam (now trực tiếp bóng đá hôm nay euro Investment Law); organizations, individuals from abroad conducting business activities in Vietnam without establishing a legal entity in Vietnam;
- Individuals, households, independent business groups, and other entities that have production, business, and import activities;
- Organizations and individuals conducting business in Vietnam purchasing services (including cases of purchasing services associated with goods) from foreign organizations that have no permanent establishment in Vietnam, individuals overseas who are not residents in Vietnam, trực tiếp bóng đá hôm nay euro organization, and individual purchasing services are trực tiếp bóng đá hôm nay euro taxpayer, except for cases not required to declare, calculate, and pay VAT as guided in Clause 2 Article 5 ofCircular 219/2013/TT-BTC.
Regulations on permanent establishments and non-resident entities are implemented according to trực tiếp bóng đá hôm nay euro laws on corporate income tax and personal income tax.
- Branches of export processing enterprises established to engage in trading activities and activities directly related to trực tiếp bóng đá hôm nay euro trading of goods in Vietnam according to trực tiếp bóng đá hôm nay euro laws on industrial zones, export processing zones, and economic zones.
