Kê khai thuế tiêu thụ đặc trực tiếp bóng đá việt nam hôm nay

When should excise đá bóng trực tiếp be declared in Vietnam?

According to Article 8 ofDecree 126/2020/ND-CP, the declaration of excise đá bóng trực tiếp is regulated as follows:

Excise đá bóng trực tiếp is declared monthly, except for cases where declarations must be made for each occurrence, including:

- Excise đá bóng trực tiếp for taxpayers engaged in export business who have not paid excise đá bóng trực tiếp at the production stage and subsequently sell domestically instead of exporting. excise đá bóng trực tiếp for business establishments purchasing cars, aircraft, yachts produced domestically that are not subject to excise đá bóng trực tiếp but later change the purpose of use to subjects subject to excise đá bóng trực tiếp.

- Excise đá bóng trực tiếp on exported and imported goods. In cases where exported and imported goods do not require declaration for each occurrence, follow the guidance of the Ministry of Finance.

When should excise đá bóng trực tiếp be declared in Vietnam? (Photo from the Internet)

Which goods are subject to excise đá bóng trực tiếp in Vietnam?

According to Article 2 of theLaw on excise đá bóng trực tiếp 2008and Article 2 ofDecree 108/2015/ND-CP, the goods subject to excise đá bóng trực tiếp include:

- Cigarettes, cigars, and other products made from tobacco plants used for smoking, inhaling, chewing, sniffing, sucking;

- Alcohol;

- Beer;

- Automobiles under 24 seats, including cars with dual purposes of carrying people and goods with two or more rows of seats and a fixed partition between the passenger compartment and the goods compartment;

- Two-wheel motorcycles and three-wheel motorcycles with engine displacement over 125cc;- Aircraft, yachts (used for civilian purposes);

- All types of gasoline;

- Air conditioners with a capacity of 90,000 BTU or less;

- Playing cards;

- Joss paper, votive offerings (excluding votive offerings as toys for children or educational tools).

Note:Goods subject to excise đá bóng trực tiếp must be complete products, not including assembly kits for these goods.

What is the excise đá bóng trực tiếp rate for goods in Vietnam?

The excise đá bóng trực tiếp rate for goods in 2024 is specified in Article 7 of theLaw on excise đá bóng trực tiếp 2008amended by Clause 4, Article 1 of theLaw on Amending the Law on excise đá bóng trực tiếp 2014, Clause 2, Article 2 ofLaw No. 106/2016/QH13and Article 8 of theLaw Amending the Law on Public Investment, Law on Investment in the Form of Public-Private Partnerships, Law on Investment, Law on Housing, Law on Bidding, Law on Electricity, Law on Enterprises, Law on excise đá bóng trực tiếp, and Law on Enforcement of Civil Judgments 2022as follows: