Where and when will trực tiếp bóng đá k+ Hanoi Beer Festival 2024 be held? What is trực tiếp bóng đá k+ excise tax rate applied to beer in Vietnam?

Where and when will trực tiếp bóng đá k+ Hanoi Beer Festival 2024 be held?

trực tiếp bóng đá k+ Hanoi Beer Festival 2024 is trực tiếp bóng đá k+ most anticipated cultural and culinary event of trực tiếp bóng đá k+ year, organized by HABECO to express gratitude to esteemed customers who have always accompanied and cherished HABECO's brands through many generations.

trực tiếp bóng đá k+ Hanoi Beer Festival officially returns in 2024, carrying trực tiếp bóng đá k+ spirit of "Preserving trực tiếp bóng đá k+ essence, elevating trực tiếp bóng đá k+ position." trực tiếp bóng đá k+ event promises not only to be a place to experience beer culture but also an occasion for customers to deeply appreciate trực tiếp bóng đá k+ value and class that trực tiếp bóng đá k+ Hanoi Beer brand products have built for over a century.

This year, trực tiếp bóng đá k+ festival will create a vibrant cultural space, full of trực tiếp bóng đá k+ blend between traditional beauty and trực tiếp bóng đá k+ modern essence of trực tiếp bóng đá k+ Capital, with unique areas representing HABECO's three famous product lines: Hanoi Beer, Hanoi Draft Beer, and Hanoi Premium.

Time:trực tiếp bóng đá k+ Hanoi Beer Festival 2024 will take place over 2 days, specifically on November 22 and 23, 2024:

- November 22, 2024: 4:00 PM – 9:00 PM

- November 23, 2024: 10:00 AM – 9:00 PM

Location:Quan Ngua Sports Palace, No. 30 Van Cao, Lieu Giai, Ba Dinh, Hanoi

Note: trực tiếp bóng đá k+ content is for reference purposes only.

Where and when will trực tiếp bóng đá k+ Hanoi Beer Festival 2024 be held? What is trực tiếp bóng đá k+ excise tax rate applied to beer in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

What is trực tiếp bóng đá k+ current excise tax rate applied to beer in Vietnam?

Based on Article 7 of trực tiếp bóng đá k+Law on excise Tax 2008as amended by Clause 4 Article 1 of trực tiếp bóng đá k+Law on excise Tax Amendment 2014, trực tiếp bóng đá k+ excise tax rate applied to beer according to trực tiếp bóng đá k+ excise Tax Tariff is as follows:

Thus, trực tiếp bóng đá k+ current excise tax rate applied to beer is 65%.

Which entities arethe excise tax payers in Vietnam?

Based on Article 4 ofCircular 195/2015/TT-BTC, trực tiếp bóng đá k+ excise tax payer is defined as follows:

- excise tax payers are organizations, individuals that produce, import goods, and perform services subject to excise tax, including:

+ Business organizations established and registered under trực tiếp bóng đá k+ Law on Enterprises, trực tiếp bóng đá k+ Law on State Enterprises (now trực tiếp bóng đá k+ Law on Enterprises), and trực tiếp bóng đá k+ Law on Cooperatives.

+ Economic organizations of political organizations, political-social organizations, social organizations, social-professional organizations, political-social-professional organizations, armed forces units, professional organizations, and other organizations.

+ Foreign-invested companies and foreign parties involved in business cooperation under trực tiếp bóng đá k+ Law on Foreign Investment in Vietnam (now trực tiếp bóng đá k+ Law on Investment); foreign organizations, individuals doing business in Vietnam but not establishing a legal entity in Vietnam.

+ Individuals, households, independent business groups, and other entities involved in production, business, or import activities.

- Export business establishments purchase excise tax goods from production facilities for export but do not export and sell domestically.

Where is trực tiếp bóng đá k+ place to submit trực tiếp bóng đá k+ excise tax declaration in Vietnam?

Based on point d, clause 1, Article 11 ofDecree 126/2020/ND-CPstipulates as follows:

Place to submit tax declaration documents

Taxpayers shall follow trực tiếp bóng đá k+ regulations on trực tiếp bóng đá k+ place to submit tax declaration dossiers as prescribed in clauses 1, 2, and 3, Article 45 of trực tiếp bóng đá k+ Law on Tax Administration and trực tiếp bóng đá k+ following stipulations:

1. trực tiếp bóng đá k+ place to submit tax declaration dossiers for taxpayers with many activities and businesses in many provincial areas as prescribed at point a, point b, clause 4, Article 45 of trực tiếp bóng đá k+ Law on Tax Administration, is trực tiếp bóng đá k+ tax authority where business activities are conducted outside trực tiếp bóng đá k+ province/city where trực tiếp bóng đá k+ head office is located in trực tiếp bóng đá k+ following cases:

...

c) Declare value-added tax where trực tiếp bóng đá k+ electricity manufacturing plants are located.

d) Declare excise tax where goods subject to excise tax are manufactured, processed, or services subject to excise tax are provided (except for electronic lottery business activities).

In trực tiếp bóng đá k+ case where trực tiếp bóng đá k+ taxpayer directly imports excise tax goods and resells them domestically, trực tiếp bóng đá k+ taxpayer must declare trực tiếp bóng đá k+ excise tax to trực tiếp bóng đá k+ tax authority managing directly where trực tiếp bóng đá k+ taxpayer has its head office.

đ) Declare environmental protection tax where goods subject to environmental protection tax are manufactured, excluding environmental protection tax on petrol and oil business activities as stipulated at point a, clause 4 of this Article.

e) Declare environmental protection tax where coal production and business facilities are located (including cases of internal consumption), excluding trực tiếp bóng đá k+ environmental protection tax stipulated at point b, clause 4 of this Article.

...

Thus, trực tiếp bóng đá k+ place toHành vi vi phạm về thời hạn vtv5 trực tiếp bóng đáis at trực tiếp bóng đá k+ location where goods subject to excise tax are manufactured, processed, or where services subject to excise tax are provided (except for electronic lottery business activities).

In trực tiếp bóng đá k+ case where taxpayers directly import excise tax goods and then sell them domestically, they must declare trực tiếp bóng đá k+ excise tax to trực tiếp bóng đá k+ tax authority that directly manages trực tiếp bóng đá k+ location where trực tiếp bóng đá k+ taxpayer's head office is located.