What types of imported goods are not subject to excise trực tiếp bóng đá k+ in Vietnam?

What types of imported goods are not subject to excise trực tiếp bóng đá k+ in Vietnam?

Pursuant to Clause 1, Article 3 ofDecree 108/2015/ND-CP, the regulation is as follows:

Non-Taxable Objects

The objects not subject to excise trực tiếp bóng đá k+ are implemented according to the provisions of Article 3 of the Law on excise trực tiếp bóng đá k+ and Clause 2, Article 1 of the Law amending and supplementing a number of articles of the Law on excise trực tiếp bóng đá k+.

1. For imported goods not subject to excise trực tiếp bóng đá k+ as specified in Point a, Clause 2, Article 3 of the Law on excise trực tiếp bóng đá k+, they include:

a) Humanitarian aid goods, non-refundable aid goods, including goods imported using non-refundable aid funds approved by competent authorities, humanitarian aid goods, urgent relief goods to overcome the consequences of war, natural disasters, and epidemics;

b) Gifts from foreign organizations or individuals to state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, and people's armed units;

c) Gifts and presents for individuals in Vietnam within the limits prescribed by law.

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Thus, types of imported goods not subject to excise trực tiếp bóng đá k+ include humanitarian aid goods; gifts from foreign organizations or individuals to state agencies, political organizations, or gifts and presents for individuals in Vietnam, etc.

What types of imported goods are not subject to excise trực tiếp bóng đá k+ in Vietnam?(Image from the Internet)

What are regulations onthe refund of excise trực tiếp bóng đá k+ for temporarily importedgoods in Vietnam?

Pursuant to Clause 1, Article 6 ofDecree 108/2015/ND-CP, the regulation is as follows:

trực tiếp bóng đá k+ Refund

1. For temporarily imported goods stipulated at Point a, Clause 1, Article 8 of the Law on excise trực tiếp bóng đá k+, they include:

a) Imported goods that have paid excise trực tiếp bóng đá k+ but are still in storage at the border gate and are under the supervision of the Customs authority, are re-exported out of the country;

b) Imported goods that have paid excise trực tiếp bóng đá k+ to deliver or sell to foreign countries through agents in Vietnam; imported goods for sale to means of foreign companies on routes through Vietnam's ports or the means of Vietnam on international transportation routes as stipulated by law;

c) Temporarily imported goods for re-export under the business method of temporary import and re-export are refunded the excise trực tiếp bóng đá k+ paid corresponding to the actual quantity re-exported;

d) Imported goods that have paid excise trực tiếp bóng đá k+ but are re-exported out of the country are refunded the excise trực tiếp bóng đá k+ paid for the quantity returned abroad;

dd) Temporarily imported goods to attend fairs, exhibitions, introduce products or to serve other tasks within a certain time limit as prescribed by law and have paid excise trực tiếp bóng đá k+, upon re-export are eligible for a trực tiếp bóng đá k+ refund.

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Thus, temporarily imported goods for re-export, if actually re-exported within the trực tiếp bóng đá k+ payment deadline as prescribed by the law on export and import taxes, are not required to pay excise trực tiếp bóng đá k+ corresponding to the actually re-exported quantity.

What are taxablecommodities and servicesin the betting business in Vietnam?

Pursuant to Point c, Clause 1, Article 2 ofDecree 108/2015/ND-CP, the regulation is as follows:

Taxable Objects

1. Objects subject to excise trực tiếp bóng đá k+ are implemented according to the provisions of Article 2 of the Law on excise trực tiếp bóng đá k+ and Clause 1, Article 1 of the Law amending and supplementing a number of articles of the Law on excise trực tiếp bóng đá k+.

a) For aircraft and yachts specified at Point e, Clause 1, Article 2 of the Law on excise trực tiếp bóng đá k+, they are of the type used for civil purposes.

b) For votive paper as specified at Point k, Clause 1, Article 2 of the Law on excise trực tiếp bóng đá k+ not including votive paper that is children's toys, teaching aids.

c) For the betting business specified at Point d, Clause 2, Article 2 of the Law on excise trực tiếp bóng đá k+, it includes: Sports betting, entertainment betting, and other forms of betting as prescribed by law.

2. The objects subject to excise trực tiếp bóng đá k+ for goods specified at Clause 1, Article 2 of the Law on excise trực tiếp bóng đá k+ are complete products, not including component sets for assembling these goods.

The objects subject to excise trực tiếp bóng đá k+ in the betting business include sports betting, entertainment betting, and other forms of betting as prescribed by law.