What is xoilac tv trực tiếp bóng đá hôm nay VAT rate for trading growth stimulants for livestock in Vietnam?
What is Livestock?
Pursuant to xoilac tv trực tiếp bóng đá hôm nay provisions in Clause 6, Article 2 of xoilac tv trực tiếp bóng đá hôm nayLaw on Animal Husbandry 2018, livestock are defined as mammals with four legs that have been domesticated and raised by humans.
What is xoilac tv trực tiếp bóng đá hôm nay VAT rate for trading growth stimulants for livestock in Vietnam?
According to xoilac tv trực tiếp bóng đá hôm nay provisions in Clause 2, Article 10 ofCircular 219/2013/TT-BTC(amended by Clause 6, Article 1 ofThông tư 26/2015/TT-BTC) regulating subjects to a 5% tax rate as follows:
5% Tax Rate
....
2. Ores for fertilizer production; pest control drugs and growth stimulants for livestock and plants include:
a) Ores for fertilizer production are ores used as raw materials for fertilizer production, such as apatite ores used for phosphate fertilizers, mud used for biological fertilizers;
b) Pest control drugs include plant protection drugs as prescribed in xoilac tv trực tiếp bóng đá hôm nay List of Plant Protection Drugs issued by xoilac tv trực tiếp bóng đá hôm nay Ministry of Agriculture and Rural Development and other pest control drugs;
c) Growth stimulants for livestock*, plants.*
...
According to xoilac tv trực tiếp bóng đá hôm nay above regulations, businesses engaged in xoilac tv trực tiếp bóng đá hôm nay production and trading of growth stimulants for livestock will be subject to a 5% VAT rate.
What is xoilac tv trực tiếp bóng đá hôm nay VAT rate for trading growth stimulants for livestock in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Where do businesses producing and trading growth stimulants for livestock pay VAT in Vietnam?
Based on xoilac tv trực tiếp bóng đá hôm nay provisions in Article 20 ofCircular 219/2013/TT-BTCregarding where VAT is paid as follows:
Article 20. Place of Tax Payment
1. Taxpayers declare, pay VAT at xoilac tv trực tiếp bóng đá hôm nay locality where production and business activities take place.
2. Taxpayers declaring and paying VAT by xoilac tv trực tiếp bóng đá hôm nay credit method with dependent cost-accounting production facilities located in provinces or central cities different from xoilac tv trực tiếp bóng đá hôm nay province or city where xoilac tv trực tiếp bóng đá hôm nay head office is located must pay VAT at xoilac tv trực tiếp bóng đá hôm nay locality where xoilac tv trực tiếp bóng đá hôm nay production facility is located and where xoilac tv trực tiếp bóng đá hôm nay head office is located.
3. In cases where enterprises and cooperatives applying xoilac tv trực tiếp bóng đá hôm nay direct method have production facilities situated in provinces different from where their head offices are located or conduct itinerant sales in other provinces, they shall declare and pay VAT at a percentage on sales for revenues arising out of province at xoilac tv trực tiếp bóng đá hôm nay locality where xoilac tv trực tiếp bóng đá hôm nay production facility or itinerant sales are located. Enterprises and cooperatives are not required to pay VAT at a percentage on sales at xoilac tv trực tiếp bóng đá hôm nay head office for out-of-province revenues that have already been declared and paid.
4. If a telecommunications service business operates postpaid telecommunications services in a province or city different from where its head office is located and establishes a dependent accounting branch following xoilac tv trực tiếp bóng đá hôm nay credit method to engage in such services at that province, xoilac tv trực tiếp bóng đá hôm nay business shall declare and pay VAT for postpaid telecommunications services as follows:
- Declare VAT on all revenues from postpaid telecommunications services with xoilac tv trực tiếp bóng đá hôm nay tax authority directly managing xoilac tv trực tiếp bóng đá hôm nay head office.
- Pay VAT at xoilac tv trực tiếp bóng đá hôm nay locality where xoilac tv trực tiếp bóng đá hôm nay head office is located and at xoilac tv trực tiếp bóng đá hôm nay locality where xoilac tv trực tiếp bóng đá hôm nay dependent accounting branch is situated.
xoilac tv trực tiếp bóng đá hôm nay VAT amount payable at xoilac tv trực tiếp bóng đá hôm nay locality where xoilac tv trực tiếp bóng đá hôm nay dependent accounting branch is situated is determined at a rate of 2% (for postpaid telecommunications services subject to a 10% VAT rate) on revenue (excluding VAT) from postpaid telecommunications services at xoilac tv trực tiếp bóng đá hôm nay locality where xoilac tv trực tiếp bóng đá hôm nay dependent accounting branch is situated.
5. VAT declaration and payment shall be conducted in accordance with xoilac tv trực tiếp bóng đá hôm nay provisions of xoilac tv trực tiếp bóng đá hôm nay Law on Tax Administration and guiding documents.
Hence, businesses producing and trading growth stimulants for livestock shall declare and pay VAT at xoilac tv trực tiếp bóng đá hôm nay locality where production and business activities take place, except in xoilac tv trực tiếp bóng đá hôm nay following cases:
+ Taxpayers declaring and paying VAT by xoilac tv trực tiếp bóng đá hôm nay credit method with dependent cost-accounting production facilities based in provinces or central cities different from where xoilac tv trực tiếp bóng đá hôm nay head office is located must pay VAT at both xoilac tv trực tiếp bóng đá hôm nay locality where xoilac tv trực tiếp bóng đá hôm nay production facility is located and xoilac tv trực tiếp bóng đá hôm nay locality of xoilac tv trực tiếp bóng đá hôm nay head office.
+ Enterprises or cooperatives applying xoilac tv trực tiếp bóng đá hôm nay direct method with production facilities in provinces different from where their head offices are located or conducting itinerant sales in other provinces must declare and pay VAT at a percentage on sales for revenues arising in those provinces at xoilac tv trực tiếp bóng đá hôm nay locality where xoilac tv trực tiếp bóng đá hôm nay production facility or itinerant sales are situated.
Enterprises or cooperatives are not required to pay VAT at a percentage on sales at xoilac tv trực tiếp bóng đá hôm nay head office for out-of-province revenues that have been declared and paid.
