What is trực tiếp bóng đá việt nam hôm nay VAT rate on cane sugar in Vietnam?

What is trực tiếp bóng đá việt nam hôm nay VAT rate on cane sugar in Vietnam?

trực tiếp bóng đá việt nam hôm nay 5% tax rate applies to goods and services specified in Clause 2, Article 8 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2008(supplemented by Clause 3, Article 1 of trực tiếp bóng đá việt nam hôm nayLuật thuế giá trị xem bóng đá trực tiếp nhà cái tăngand amended by Clause 2, Clause 3, Article 3 of trực tiếp bóng đá việt nam hôm nayLuật sửa đổi các Luật về xem bóng đá trực tiếp) as follows:

Tax Rates

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2. trực tiếp bóng đá việt nam hôm nay 5% tax rate applies to trực tiếp bóng đá việt nam hôm nay following goods and services:

a) Clean water for production and domestic use;

b) Ore for fertilizer production; pesticides and growth stimulants for animals and plants;

c) [Repealed];

d) Services of earthwork, dredging canals, ditches, ponds, lakes for agricultural production; planting, caring for, and pest control for crops; preliminary processing, preservation of agricultural products;

đ) Unprocessed crop, livestock, and aquatic products, except for products specified in Clause 1, Article 5 of this Law;

e) Raw natural rubber; raw rosin; nets, net ropes, and yarn for weaving fishing nets;

g) Fresh food; unprocessed forest products, except wood, bamboo, and products specified in Clause 1, Article 5 of this Law;

h) Sugar*; by-products in sugar production, including molasses, bagasse, filter mud;*

i) Products made from jute, rush, bamboo, nứa, leaves, straw, coconut shells, and other handcrafted products made from agricultural resource remnants; processed cotton; newsprint paper;

k) [Repealed];

l) Medical equipment, sanitary medical pads; medicines for disease prevention and treatment; chemical and herbal products as raw materials for trực tiếp bóng đá việt nam hôm nay production of preventive and curative medicines;

m) Teaching aids for instruction and study, including models, drawings, boards, chalk, rulers, compasses, and specialized teaching, research, and scientific experiment equipment;

n) Cultural, exhibition, sports activities; art performances, film productions; importation, distribution, and screening of films;

o) Children's toys; books of all types, except books specified in Clause 15, Article 5 of this Law;

p) Science and technology services as stipulated by trực tiếp bóng đá việt nam hôm nay Law on Science and Technology.

According to trực tiếp bóng đá việt nam hôm nay above regulations, cane sugar issubject to a 5% VAT rate.

What is trực tiếp bóng đá việt nam hôm nay VAT rate on cane sugar in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

How to determine trực tiếp bóng đá việt nam hôm nay taxable price for VAT on cane sugar in Vietnam?

trực tiếp bóng đá việt nam hôm nay method for determining trực tiếp bóng đá việt nam hôm nay taxable price for VAT on cane sugar is based on Clause 1, Article 7 ofCircular 219/2013/TT-BTCas follows:

Taxable Price

1. For goods and services provided by production and business establishments, trực tiếp bóng đá việt nam hôm nay taxable price is trực tiếp bóng đá việt nam hôm nay sale price excluding VAT. For goods and services subject to special consumption tax, trực tiếp bóng đá việt nam hôm nay taxable price is trực tiếp bóng đá việt nam hôm nay sale price inclusive of special consumption tax but exclusive of VAT.

For goods subject to environmental protection tax, trực tiếp bóng đá việt nam hôm nay taxable price is trực tiếp bóng đá việt nam hôm nay sale price inclusive of environmental protection tax but exclusive of VAT; for goods subject to both special consumption tax and environmental protection tax, trực tiếp bóng đá việt nam hôm nay taxable price is trực tiếp bóng đá việt nam hôm nay sale price inclusive of special consumption tax and environmental protection tax but exclusive of VAT.

2. For imported goods, trực tiếp bóng đá việt nam hôm nay taxable price is trực tiếp bóng đá việt nam hôm nay import price at trực tiếp bóng đá việt nam hôm nay border plus (+) import tax (if any), plus (+) special consumption tax (if any), plus (+) environmental protection tax (if any). trực tiếp bóng đá việt nam hôm nay import price at trực tiếp bóng đá việt nam hôm nay border is determined according to regulations on trực tiếp bóng đá việt nam hôm nay taxable price of imported goods.

If trực tiếp bóng đá việt nam hôm nay imported goods are exempted or reduced from import tax, then trực tiếp bóng đá việt nam hôm nay taxable price for VAT is trực tiếp bóng đá việt nam hôm nay import price plus (+) trực tiếp bóng đá việt nam hôm nay import tax determined based on trực tiếp bóng đá việt nam hôm nay tax amount payable after exemption or reduction.

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Hence, trực tiếp bóng đá việt nam hôm nay taxable price for VAT on cane sugar sold by production and business establishments is trực tiếp bóng đá việt nam hôm naysale price excluding VAT.

When is trực tiếp bóng đá việt nam hôm nay time for calculating VATfor cane sugar in Vietnam?

trực tiếp bóng đá việt nam hôm nay timing for trực tiếp bóng đá việt nam hôm nay VAT taxable event for cane sugar sold by production and business establishments is determined according to Clause 1, Article 8 ofCircular 219/2013/TT-BTCas follows:

Determining trực tiếp bóng đá việt nam hôm nay Time for VAT Liability

1. For goods sales, trực tiếp bóng đá việt nam hôm nay time for transferring ownership or trực tiếp bóng đá việt nam hôm nay right to use goods to trực tiếp bóng đá việt nam hôm nay buyer is trực tiếp bóng đá việt nam hôm nay determining time, regardless of whether trực tiếp bóng đá việt nam hôm nay payment has been made or not.

2. For services provided, trực tiếp bóng đá việt nam hôm nay time of service completion or trực tiếp bóng đá việt nam hôm nay time of issuing service provision invoices is trực tiếp bóng đá việt nam hôm nay determining time, regardless of whether trực tiếp bóng đá việt nam hôm nay payment has been made or not.

For telecommunication services, trực tiếp bóng đá việt nam hôm nay time for finalizing service connection charges based on trực tiếp bóng đá việt nam hôm nay economic contract between telecommunication service providers is trực tiếp bóng đá việt nam hôm nay determining time but must not exceed 2 months from trực tiếp bóng đá việt nam hôm nay month in which trực tiếp bóng đá việt nam hôm nay service connection charges arise.

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Thus, trực tiếp bóng đá việt nam hôm nay time for VAT liability on cane sugar sold by production and business establishments is when trực tiếp bóng đá việt nam hôm nay ownership or use rights are transferred to trực tiếp bóng đá việt nam hôm nay buyer, regardless of whether payment has been received.