Which currency is used for calculating special consumption xem bóng đá trực tiếp nhà cái in Vietnam?
Which currency is used for calculating special consumption xem bóng đá trực tiếp nhà cái in Vietnam?
According to Article 6 of theSpecial Consumption xem bóng đá trực tiếp nhà cái Law 2008(amended by Clause 3 of Article 1 of theAmended Special Consumption xem bóng đá trực tiếp nhà cái Law 2014and Clause 1 of Article 2 of theAmended Law on Value-Added xem bóng đá trực tiếp nhà cái, Special Consumption xem bóng đá trực tiếp nhà cái, and xem bóng đá trực tiếp nhà cái Administration 2016):
xem bóng đá trực tiếp nhà cái Base Price
The taxable price of special consumption xem bóng đá trực tiếp nhà cái on goods and services is the selling price or service provision price not yet inclusive of the special consumption xem bóng đá trực tiếp nhà cái, environmental protection xem bóng đá trực tiếp nhà cái, or value-added xem bóng đá trực tiếp nhà cái, as stipulated below:
1. For domestically produced goods and imported goods, it is the price at which the producing or importing establishment sells.
In cases where goods subject to special consumption xem bóng đá trực tiếp nhà cái are sold to commercial business establishments that have a parent company-subsidiary relationship or among subsidiaries under the same parent company as the producing or importing establishment, or commercial business establishments that have an affiliated relationship, the taxable price for special consumption xem bóng đá trực tiếp nhà cái must not be lower than a percentage (%) of the average selling price among the commercial business establishments purchasing directly from the producing or importing establishment as regulated by the Government of Vietnam;
...
6. For goods and services used for exchange, internal consumption, gifting, and donation, the taxable price of special consumption xem bóng đá trực tiếp nhà cái is the price of similar or equivalent goods and services at the time these activities occur.
The taxable price for special consumption xem bóng đá trực tiếp nhà cái on goods and services regulated in this Article includes all additional amounts collected, if any, that the business establishment is entitled to.
The taxable price is calculated in Vietnamese Dong. If a taxpayer earns revenue in foreign currency, it must be converted into Vietnamese Dong at the average exchange rate in the interbank foreign currency market published by the State Bank of Vietnam at the time of revenue generation to determine the taxable price.
The Government of Vietnam will further specify this Article.
Therefore, the taxable price for special consumption xem bóng đá trực tiếp nhà cái is calculated in Vietnamese Dong.
Taxpayers must convert foreign currency revenues into Vietnamese Dong according to the average exchange rate in the interbank foreign currency market published by the State Bank of Vietnam at the time the revenue is generated to determine the taxable price.
Which currency is used for calculating special consumption xem bóng đá trực tiếp nhà cái in Vietnam? (Image from the Internet)
Who is liable for special consumption xem bóng đá trực tiếp nhà cái in Vietnam?
According to Article 4 of theSpecial Consumption xem bóng đá trực tiếp nhà cái Law 2008, individuals and organizations that produce, import goods, and provide services subject to special consumption xem bóng đá trực tiếp nhà cái are liable for this xem bóng đá trực tiếp nhà cái.
In cases where organizations or individuals engaging in export business purchase goods subject to special consumption xem bóng đá trực tiếp nhà cái from producing establishments for export but do not export the goods and instead consume them domestically, these organizations or individuals engaged in export business become liable for special consumption xem bóng đá trực tiếp nhà cái.
According to Article 2 of theSpecial Consumption xem bóng đá trực tiếp nhà cái Law 2008(amended by Clause 1 of Article 1 of theAmended Special Consumption xem bóng đá trực tiếp nhà cái Law 2014), goods and services subject to special consumption xem bóng đá trực tiếp nhà cái include:
- Goods:
+ Cigarettes, cigars, and other preparations made from tobacco leaves used for smoking, inhaling, chewing, sniffing, and sucking;
+ Alcohol;
+ Beer;
+ Automobiles with fewer than 24 seats, including those designed for both passenger and cargo transport with two or more rows of seats and a fixed partition between the passenger and cargo compartments;
+ Motorcycles with engines larger than 125cm3;
+ Aircraft, yachts;
+ All types of gasoline;
+ Air conditioners with a capacity of 90,000 BTU or less;
+ Playing cards;
+ Votive papers and objects.
- Services:
+ Discotheque business;
+ Massage and karaoke services;
+ Casino business; prize-winning electronic game business including jackpot machines, slot machines, and similar machines;
+ Betting business;
+ Golf business, including the sale of membership cards and golf playing tickets;
+ Lottery business.
What is the deadline to declare special consumption xem bóng đá trực tiếp nhà cái in Vietnam?
According to Article 8 ofDecree 126/2020/ND-CP, the declaration of special consumption xem bóng đá trực tiếp nhà cái is regulated as follows:
Special consumption xem bóng đá trực tiếp nhà cái is declared monthly, except for cases where it must be declared per each occurrence for:
- Special consumption xem bóng đá trực tiếp nhà cái for taxpayers engaged in export business who have not paid the special consumption xem bóng đá trực tiếp nhà cái at the production stage but do not export the goods and sell them domestically. Special consumption xem bóng đá trực tiếp nhà cái for business establishments purchasing domestically produced automobiles, aircraft, and yachts exempt from special consumption xem bóng đá trực tiếp nhà cái but then repurpose them to objects liable for special consumption xem bóng đá trực tiếp nhà cái.
- Special consumption xem bóng đá trực tiếp nhà cái on exported and imported goods. In instances where exported and imported goods are not declared per each occurrence, the Ministry of Finance provides further guidelines.
