What is xoilac tv trực tiếp bóng đá hôm nay VAT rate for preliminary processed rubber latex in Vietnam?
What is xoilac tv trực tiếp bóng đá hôm nay VAT rate for preliminary processed rubber latex in Vietnam?
Based on Clause 2, Article 8 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008, supplemented by Clause 3, Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmended Law on Value-Added Tax 2013, xoilac tv trực tiếp bóng đá hôm nay specific tax rates are stipulated as follows:
Tax Rates
....
- A tax rate of 5% applies to xoilac tv trực tiếp bóng đá hôm nay following goods and services:
a) Clean water for production and domestic use;
..
d) Services related to xoilac tv trực tiếp bóng đá hôm nay reclamation and dredging of canals, trenches, ponds, and lakes serving agricultural production; planting, caring for, and pest prevention for crops; preliminary processing and preservation of agricultural products;
đ) Products from cultivation, livestock, and unprocessed aquatic products, excluding products stipulated in Clause 1, Article 5 of this Law;
e) Preliminary processed rubber latex; preliminary processed rosin; nets, ropes, and fibers for weaving fishing nets;
g) Fresh food; unprocessed forest products, excluding wood, bamboo shoots, and products stipulated in Clause 1, Article 5 of this Law;
h) Sugar; by-products in sugar production, including molasses, bagasse, and mud residue;
....
Thus,according to xoilac tv trực tiếp bóng đá hôm nay above regulation, preliminary processed rubber latex is subject to a 5% value-added tax rate. ****
What is xoilac tv trực tiếp bóng đá hôm nay VAT rate for preliminary processed rubber latex in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
How is xoilac tv trực tiếp bóng đá hôm nay VAT price determined in Vietnam?
According to Article 7 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008, amended by Clause 2, Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmended Law on Value-Added Tax 2013, and xoilac tv trực tiếp bóng đá hôm nay exchange rate regulation in tax computation abolished by point c, Clause 2, Article 6 of xoilac tv trực tiếp bóng đá hôm nayLaw Amending Various Tax Laws 2014, xoilac tv trực tiếp bóng đá hôm nay VAT computation price is specified as follows:
- For goods and services sold by production and business establishments, it is xoilac tv trực tiếp bóng đá hôm nay selling price excluding value-added tax; for goods and services subject to special consumption tax, it is xoilac tv trực tiếp bóng đá hôm nay selling price including special consumption tax but excluding value-added tax; for goods subject to environmental protection tax, it is xoilac tv trực tiếp bóng đá hôm nay selling price including environmental protection tax but excluding value-added tax; for goods subject to both special consumption tax and environmental protection tax, it is xoilac tv trực tiếp bóng đá hôm nay selling price including both taxes but excluding value-added tax;
- For imported goods, it is xoilac tv trực tiếp bóng đá hôm nay import price at xoilac tv trực tiếp bóng đá hôm nay border plus import tax (if any), plus special consumption tax (if any), and plus environmental protection tax (if any). xoilac tv trực tiếp bóng đá hôm nay import price at xoilac tv trực tiếp bóng đá hôm nay border is determined according to regulations on xoilac tv trực tiếp bóng đá hôm nay taxable price of imported goods;
- For goods and services exchanged, consumed internally, or given away, it is xoilac tv trực tiếp bóng đá hôm nay VAT computation price of xoilac tv trực tiếp bóng đá hôm nay same or equivalent goods and services at xoilac tv trực tiếp bóng đá hôm nay time these activities occur;
- For asset leasing activities, it is xoilac tv trực tiếp bóng đá hôm nay rental amount excluding value-added tax.
- In cases of leasing by period payment or advance rental payment for a leasing term, xoilac tv trực tiếp bóng đá hôm nay computation price is xoilac tv trực tiếp bóng đá hôm nay rental paid for each period or in advance for xoilac tv trực tiếp bóng đá hôm nay leasing term, excluding value-added tax;
In xoilac tv trực tiếp bóng đá hôm nay case of leasing machinery, equipment, and vehicles from abroad that are not domestically produced for re-leasing, xoilac tv trực tiếp bóng đá hôm nay computation price is deducted from xoilac tv trực tiếp bóng đá hôm nay rent payable abroad.
- For goods sold under installment or deferred payment, it is xoilac tv trực tiếp bóng đá hôm nay price calculated according to xoilac tv trực tiếp bóng đá hôm nay one-time payment price excluding VAT, not including installment or deferred interest;
- For processing goods, it is xoilac tv trực tiếp bóng đá hôm nay processing price excluding value-added tax;
- For construction and installation activities, it is xoilac tv trực tiếp bóng đá hôm nay value of xoilac tv trực tiếp bóng đá hôm nay project, project items, or work parts delivered excluding value-added tax. If construction and installation do not cover materials, machinery, and equipment, xoilac tv trực tiếp bóng đá hôm nay computation price is xoilac tv trực tiếp bóng đá hôm nay construction and installation value excluding xoilac tv trực tiếp bóng đá hôm nay value of materials and equipment;
- For real estate business activities, it is xoilac tv trực tiếp bóng đá hôm nay selling price of real estate excluding value-added tax, except for xoilac tv trực tiếp bóng đá hôm nay value of land use rights or land rent payable to xoilac tv trực tiếp bóng đá hôm nay state budget;
- For agency and brokerage activities in buying and selling goods and services on a commission basis, it is xoilac tv trực tiếp bóng đá hôm nay commission earned from these activities excluding value-added tax;
- For goods and services using payment documents with prices that already include VAT, xoilac tv trực tiếp bóng đá hôm nay computation price is determined by xoilac tv trực tiếp bóng đá hôm nay following formula:
VAT-exclusive Price = Payment Price / (1 + Goods and Services Tax Rate (%))
- xoilac tv trực tiếp bóng đá hôm nay VAT computation price for goods and services as stipulated in Clause 1, Article 7 of xoilac tv trực tiếp bóng đá hôm nayVAT Law 2008includes all surcharges and additional fees that xoilac tv trực tiếp bóng đá hôm nay business establishment is entitled to.
Which entities arevalue-added taxpayersin Vietnam?
According to Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008, specific regulations on taxpayers are as follows:
xoilac tv trực tiếp bóng đá hôm nay value-added taxpayer is any organization or individual producing or trading goods and services subject to value-added tax (referred to as a business establishment) and any organization or individual importing goods subject to value-added tax (referred to as xoilac tv trực tiếp bóng đá hôm nay importer).
