Which entities are exempt from special consumption trực tiếp bóng đá k+ in 2024 in Vietnam?

Which entities are exempt from special consumption trực tiếp bóng đá k+ in 2024 in Vietnam?

Pursuant to Article 3 of theSpecial Consumption trực tiếp bóng đá k+ Law 2008(amended by Clause 2 Article 1 of theAmended Special Consumption trực tiếp bóng đá k+ Law 2014), there are 05 groups of entitiesexempted from special consumption trực tiếp bóng đá k+, including:

Goods specified in Clause 1 Article 2 of theSpecial Consumption trực tiếp bóng đá k+ Law 2008(amended by Clause 1 Article 1 of theAmended Special Consumption trực tiếp bóng đá k+ Law 2014) that are not subject to special consumption trực tiếp bóng đá k+ in the following cases:

(1) Goods manufactured or processed by establishments directly for export or sold, consigned to other business establishments for export.

(2) Imported goods including:

- Humanitarian aid, non-refundable aid; gifts to government agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, people's armed units, gifts to individuals in Vietnam in accordance with the Government of Vietnam's regulations.

- Goods transited or transshipped through Vietnam's border gates or borders, goods conveyed under Government of Vietnam regulations.

- Temporary import for re-export and temporary export for re-import of goods exempted from import and export duties within the time limits prescribed by the law on import and export duties.

- Goods for use by foreign organizations and individuals with diplomatic immunity; goods carried by passengers within the duty-free luggage allowance; and goods imported for sale in duty-free shops as prescribed by law.

(3) Aircrafts and yachts used for business purposes, transporting goods, passengers, tourists, and aircrafts used for security and defense purposes.

(4) Ambulance cars; prison transport vehicles; funeral vehicles; vehicles designed with both seating and standing places for carrying 24 or more passengers; vehicles operating within amusement parks, recreation resorts, and sports grounds not registered for circulation and not participating in traffic.

(5) Goods imported from abroad into non-tariff zones, goods from the domestic market sold into non-tariff zones and used only within non-tariff zones, goods exchanged between non-tariff zones, excluding cars with fewer than 24 seats.

Which entities are exempt from special consumption trực tiếp bóng đá k+ in 2024 in Vietnam?(Image from the Internet)

Which entities are subject to special consumption trực tiếp bóng đá k+ in 2024 in Vietnam?

Pursuant to Article 2 of theSpecial Consumption trực tiếp bóng đá k+ Law 2008(amended by Clause 1 Article 1 of theAmended Special Consumption trực tiếp bóng đá k+ Law 2014) and Article 2 ofDecree 108/2015/ND-CP, there are 02 groups of entities subject to special consumption trực tiếp bóng đá k+, including:

(1) Goods: being final products, excluding sets of components for assembling these goods.

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

- Alcohol;

- Beer;

- Automobiles with fewer than 24 seats, including vehicles designed to carry both people and goods with two or more rows of seats, with a fixed partition between the passenger compartment and the cargo compartment;

- Motorcycles with two or three wheels with an engine displacement of over 125cm^3;

- Aircrafts and yachts;

Note: The subjects of special consumption trực tiếp bóng đá k+ on aircrafts and yachts involve those used for civilian purposes.

- All types of gasoline;

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

- Playing cards;

- Votive papers and votive items.

Note: The subjects of special consumption trực tiếp bóng đá k+ on votive items exclude children’s toys and teaching aids.

(2) Services:

- Discotheque business;

- Massage, karaoke business;

- Casinos; including jackpot, slot machines, and similar devices;

- Betting business;

Note: The subjects of special consumption trực tiếp bóng đá k+ on betting business include sports betting, recreational betting, and other forms of betting as prescribed by law.

- Golf business including membership sales and green fees;

- Lottery business.

In which cases is the special consumption trực tiếp bóng đá k+ refunded in Vietnam?

Pursuant to Clause 1 Article 8 of theSpecial Consumption trực tiếp bóng đá k+ Law 2008, taxpayers are entitled to refunds for paid special consumption trực tiếp bóng đá k+ in the following cases:

- Temporary import for re-export;

- Goods being imported materials for the production or processing of export items;

- trực tiếp bóng đá k+ settlement when merging, consolidating, dividing, splitting, dissolving, bankrupting, converting ownership, changing enterprises, terminating operations with overpaid taxes;

- Decisions issued by competent authorities on trực tiếp bóng đá k+ refunds as required by law, and cases of special consumption trực tiếp bóng đá k+ refunds under international treaties to which the Socialist Republic of Vietnam is a signatory.

Note: The refund of special consumption trực tiếp bóng đá k+ on temporarily imported goods for re-export and imported materials for the production or processing of export items is only applicable to goods actually exported.

The deduction of special consumption trực tiếp bóng đá k+ is detailed in Article 7 ofDecree 108/2015/ND-CP(amended by Clause 3 Article 1 ofDecree 14/2019/ND-CP).