xem bóng đá trực tiếp trên youtubeWhich exported goods and services shall have VAT refunded in Vietnam?
Whichexported goods and services shall have VAT refundedin Vietnam?
According to Clause 4, Article 18 ofCircular 219/2013/TT-BTC, amended by Article 2 ofCircular 25/2018/TT-BTC, specific regulations on subjects entitled to VAT refund for exported goods and services are as follows:
VAT Refund for Exported Goods and Services
- Business establishments with exported goods and services in a month (for monthly declarations) or a quarter (for quarterly declarations) that have uncredited input VAT of 300 million VND or more are eligible for monthly or quarterly VAT refunds. If in the month or quarter the uncredited input VAT is less than 300 million VND, it is carried forward to the next month or quarter.
- Business establishments that have both exported goods/services and domestic sales in a month/quarter must separately account for the input VAT used for production and business activities concerning exported goods/services. If unable to account separately, the input VAT for exported goods/services is determined based on the ratio of revenue from exported goods/services to the total revenue of goods/services for the VAT declaration periods from the next period after the previous xem bóng đá trực tiếp trên youtube refund to the current xem bóng đá trực tiếp trên youtube refund request period.
- The input VAT of exported goods/services (including separately accounted input VAT and input VAT allocated by the above ratio) that remains after offsetting against the VAT payable for domestically consumed goods/services, if from 300 million VND or more, allows the business establishment to get a refund for the exported goods/services. The refunded VAT amount should not exceed 10% of the revenue from exported goods/services.
- Subjects eligible for xem bóng đá trực tiếp trên youtube refunds in certain export cases include: for entrusted export cases, it is the establishment having entrusted export goods; for onward processing, it is the establishment entering into an export processing contract with foreign parties; for exported goods to execute construction projects abroad, it is the enterprise having exported goods/materials for executing construction projects abroad; for on-the-spot exported goods, it is the business establishment with on-the-spot exported goods.
- Business establishments are not eligible for xem bóng đá trực tiếp trên youtube refund in cases where goods are imported then exported, or exported goods do not undergo the export process in the customs operation area as regulated by the Customs Law and Decree No. 01/2015/ND-CP dated January 2, 2015, by the Government of Vietnam, detailing the implementation of customs operation scopes, coordination responsibilities in combating smuggling, unauthorized transport of goods across borders, and guiding documents.
- The xem bóng đá trực tiếp trên youtube authority will implement refunds before audit for taxpayers producing exported goods who have not been subject to penalties for smuggling, illegal transport of goods across borders, xem bóng đá trực tiếp trên youtube evasion, xem bóng đá trực tiếp trên youtube fraud, or commercial fraud in the two consecutive years; taxpayers not classified as high-risk according to the provisions of the xem bóng đá trực tiếp trên youtube Administration Law and its guiding documents.
Where to submit xem bóng đá trực tiếp trên youtube returns in Vietnam?
According to Article 45 of thexem bóng đá trực tiếp trên youtube Administration Law 2019, specific regulations on locations for submitting xem bóng đá trực tiếp trên youtube returns are as follows:
- Taxpayers shall submit xem bóng đá trực tiếp trên youtube returns at the directly managing xem bóng đá trực tiếp trên youtube authority.
- In case of submitting xem bóng đá trực tiếp trên youtube returns through a one-stop interlinked mechanism, the location for submitting xem bóng đá trực tiếp trên youtube returns shall be in accordance with that mechanism's regulations.
- The location for submitting xem bóng đá trực tiếp trên youtube returns for exported and imported goods shall be as regulated by the Customs Law.
- The Government of Vietnam regulates locations for submitting xem bóng đá trực tiếp trên youtube returns in the following cases:
+ Taxpayer conducts multiple production/business activities;
+ Taxpayer operates production/business in various locations; taxpayers incur xem bóng đá trực tiếp trên youtube obligations for taxes declared and paid per each arising occurrence;
+ Taxpayers incur xem bóng đá trực tiếp trên youtube obligations on land revenue; granting rights to exploit water resources and mineral resources;
+ Taxpayers incur xem bóng đá trực tiếp trên youtube obligations for personal income xem bóng đá trực tiếp trên youtube finalization;
+ Taxpayers declare taxes through electronic transactions and other necessary cases.
Which exported goods and services shall have VAT refunded in Vietnam?(Image from Internet)
What is deadline for xem bóng đá trực tiếp trên youtube dossier supplementary submissionwhen errors are found in Vietnam?
Based on Article 47 of thexem bóng đá trực tiếp trên youtube Administration Law 2019, specific regulations for xem bóng đá trực tiếp trên youtube dossier supplementary submission are as follows:
xem bóng đá trực tiếp trên youtube dossier supplementary
- Taxpayers who discover errors or omissions in xem bóng đá trực tiếp trên youtube returns submitted to the xem bóng đá trực tiếp trên youtube authority are entitled to file supplementary returns within 10 years from the deadline for submission of xem bóng đá trực tiếp trên youtube returns for the xem bóng đá trực tiếp trên youtube period where errors or omissions occurred, but before the xem bóng đá trực tiếp trên youtube authorities or competent agencies announce audit or inspection decisions.
- If xem bóng đá trực tiếp trên youtube authorities or competent agencies have announced audit or inspection decisions at the taxpayer's premises, taxpayers may still submit xem bóng đá trực tiếp trên youtube dossier supplementarys; xem bóng đá trực tiếp trên youtube authorities will penalize administrative violations in xem bóng đá trực tiếp trên youtube management for conduct as stipulated in Articles 142 and 143 of this Law.
- After competent xem bóng đá trực tiếp trên youtube authorities have issued conclusions or decisions on xem bóng đá trực tiếp trên youtube handling following inspection or audit at the taxpayer's premises, xem bóng đá trực tiếp trên youtube dossier supplementarys are regulated as follows:
a) Taxpayers can file xem bóng đá trực tiếp trên youtube dossier supplementarys in cases that increase taxes payable, reduce deductible taxes, or reduce xem bóng đá trực tiếp trên youtube exemptions, reductions, refunds and are subject to administrative penalties for violations in xem bóng đá trực tiếp trên youtube management as stipulated in Articles 142 and 143 of this Law;
b) If errors are found in xem bóng đá trực tiếp trên youtube returns that would decrease taxes payable or increase deductible, exempt, reduced, or refunded taxes, taxpayers should proceed according to regulations on xem bóng đá trực tiếp trên youtube grievance resolution.
- xem bóng đá trực tiếp trên youtube dossier supplementary submission include:
a) Supplementary xem bóng đá trực tiếp trên youtube declaration;
b) Explanation of supplementary submission and relevant documents.
- For exported or imported goods, supplementary xem bóng đá trực tiếp trên youtube submission shall comply with customs law.
Thus, according to the above regulations, the deadline for xem bóng đá trực tiếp trên youtube dossier supplementary submission when taxpayers discover errors in submitted xem bóng đá trực tiếp trên youtube returns is 10 years from the submission deadline of the xem bóng đá trực tiếp trên youtube return period.
