Which goods xem bóng đá trực tiếp nhà cái services are subject to VAT in Vietnam?

Which goods xem bóng đá trực tiếp nhà cái services are subject to VAT in Vietnam?

According to Article 3 of theValue Added Tax Law 2008, the subjects subject to VAT are defined as follows:

Taxable objects

Goods xem bóng đá trực tiếp nhà cái services used for production, trading or consumption in Vietnam are subject to value-added tax, except those specified in Article 5 of this Law.

Thus, goods xem bóng đá trực tiếp nhà cái services used for production, trading or consumption in Vietnam are subject to value-added tax, except for:

- Cultivation xem bóng đá trực tiếp nhà cái husbandry products, xem bóng đá trực tiếp nhà cái reared xem bóng đá trực tiếp nhà cái fished aquatic products which have not yet been processed into other products or have been just preliminarily processed xem bóng đá trực tiếp nhà cái sold by producing xem bóng đá trực tiếp nhà cái fishing organizations xem bóng đá trực tiếp nhà cái individuals, xem bóng đá trực tiếp nhà cái products at the stage of importation.

- Products which are animal breeds xem bóng đá trực tiếp nhà cái plant varieties, including breeding eggs, breeding animals, seedlings, seeds, sperms, embryos xem bóng đá trực tiếp nhà cái genetic materials.

- Irrigation xem bóng đá trực tiếp nhà cái drainage; soil ploughing xem bóng đá trực tiếp nhà cái harrowing; dredging of intra-field canals xem bóng đá trực tiếp nhà cái ditches for agricultural production; services of harvesting farm produce.

- Salt products made of seawater, natural rock salt, refined salt xem bóng đá trực tiếp nhà cái iodized salt.

- State-owned residential houses sold by the State to current tenants.

- Transfer of land use rights;

- Life insurance, student insurance, insurance on domestic animals, insurance on plants xem bóng đá trực tiếp nhà cái reinsurance.

- Credit provision services; securities trading; capital transfer; derivative financial services, including interest-rate swap contracts, forward contracts, futures contracts, call or put options, foreign currency sales, xem bóng đá trực tiếp nhà cái other derivative financial services as prescribed by law.

9.- Healthcare xem bóng đá trực tiếp nhà cái animal health services, including medical examination xem bóng đá trực tiếp nhà cái treatment xem bóng đá trực tiếp nhà cái preventive services for humans xem bóng đá trực tiếp nhà cái domestic animals.

- Public post xem bóng đá trực tiếp nhà cái telecommunications xem bóng đá trực tiếp nhà cái universal Internet services under the Governments programs.

- Public services on sanitation xem bóng đá trực tiếp nhà cái water drainage in streets xem bóng đá trực tiếp nhà cái residential areas; maintenance of zoos, flower gardens, parks, street greeneries xem bóng đá trực tiếp nhà cái public lighting; funeral services;

- Renovation, repair xem bóng đá trực tiếp nhà cái construction of cultural, artistic, public service xem bóng đá trực tiếp nhà cái infrastructure works xem bóng đá trực tiếp nhà cái residential houses for social policy beneficiaries, which are funded with peoples contributions or humanitarian aid.

- Teaching xem bóng đá trực tiếp nhà cái vocational training as provided for by law.

- State budget-funded radio xem bóng đá trực tiếp nhà cái television broadcasting.

- Publication, import xem bóng đá trực tiếp nhà cái distribution of newspapers, journals, specialized bulletins, political books, textbooks, teaching materials, law books, scientific-technical books, books printed in ethnic minority languages as well as propaganda postcards, pictures xem bóng đá trực tiếp nhà cái posters, including those in the form of audio or visual tapes or discs or electronic data; money printing.

- Mass transit by bus xem bóng đá trực tiếp nhà cái tramcar.

1- Machinery, equipment xem bóng đá trực tiếp nhà cái supplies which cannot be manufactured at home xem bóng đá trực tiếp nhà cái need to be imported for direct use in scientific research xem bóng đá trực tiếp nhà cái technological development activities; machinery, equipment, spare parts, special-purpose means of transport xem bóng đá trực tiếp nhà cái supplies which cannot be manufactured at home xem bóng đá trực tiếp nhà cái need to be imported for prospecting, exploring xem bóng đá trực tiếp nhà cái developing oil xem bóng đá trực tiếp nhà cái gas fields; aircraft, drilling platforms xem bóng đá trực tiếp nhà cái ships which cannot be manufactured at home xem bóng đá trực tiếp nhà cái need to be imported for the formation of enterprises fixed assets or which are hired from foreign parties for production xem bóng đá trực tiếp nhà cái business activities or for lease.

- Special-purpose weapons xem bóng đá trực tiếp nhà cái military equipment for security xem bóng đá trực tiếp nhà cái defense purposes.

- Goods imported as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations or peoples armed forces units; donations or gifts for Vietnam-based individuals within the Government-prescribed quotas; belongings of foreign organizations xem bóng đá trực tiếp nhà cái individuals within diplomatic immunity quotas; xem bóng đá trực tiếp nhà cái personal effects within duty-free luggage quotas.

Goods xem bóng đá trực tiếp nhà cái services sold to foreign organizations or individuals or international organizations for use as humanitarian aid, xem bóng đá trực tiếp nhà cái non-refundable aid to Vietnam.

- Goods transferred out of border gate or transited via the Vietnamese territory; goods temporarily imported for re-export; goods temporarily exported for re-import; raw materials imported for the production or processing of goods for export under contracts signed with foreign parties; goods xem bóng đá trực tiếp nhà cái services traded between foreign countries xem bóng đá trực tiếp nhà cái non-tariff areas xem bóng đá trực tiếp nhà cái between non-tariff areas.

- Technology transfer under the Law on Technology Transfer; transfer of intellectual property rights under the Law on Intellectual Property; computer software.

- Gold imported in the form of bars or ingots which have not yet been processed into fine-art articles, jewelries or other products.

- Exported products which are unprocessed mined resources or minerals as prescribed by the Government.

- Artificial products used for the substitution of diseased peoples organs; crutches, wheelchairs xem bóng đá trực tiếp nhà cái other tools used exclusively for the disabled.

- Goods xem bóng đá trực tiếp nhà cái services of business individuals who have a monthly income lower than the common minimum salary level applicable to domestic organizations xem bóng đá trực tiếp nhà cái enterprises.

Establishments trading in non-taxable goods or services specified in Article 5 oftheValue Added Tax Law 2008are not entitled to input value-added tax credit or refund, except the cases subject to the tax rate of 0% specified in Clause 1, Article 8 of theValue Added Tax Law 2008.

Which goods xem bóng đá trực tiếp nhà cái services are subject to VAT in Vietnam? (Image from the Internet)

Which entities are VAT payers in Vietnam?

According to Article 4 of theValue Added Tax Law 2008, VAT payers include organizations xem bóng đá trực tiếp nhà cái individuals producing or trading in goods or services subject to value-added tax (below referred to as business establishments) xem bóng đá trực tiếp nhà cái organizations xem bóng đá trực tiếp nhà cái individuals importing goods subject to value-added tax (below referred to as importers).

What are the cases where VATdeclaration is not required in Vietnam?

According to Clause 3, Article 2 ofDecree 209/2013/ND-CP, the cases where VATdeclaration is not required in Vietnam are as follows:

- Organizations xem bóng đá trực tiếp nhà cái individuals receive amounts involving compensation, awards, subsidies, money for transfer of emission right xem bóng đá trực tiếp nhà cái other financial revenues.

- Vietnam-based production xem bóng đá trực tiếp nhà cái business organizations xem bóng đá trực tiếp nhà cái individuals that purchase services from foreign organizations without permanent establishments in Vietnam or overseas individuals not residing in Vietnam including the following cases:

+ repair of means of transport, machinery or equipment (including supplies xem bóng đá trực tiếp nhà cái spare parts);

+ advertisement xem bóng đá trực tiếp nhà cái marketing; investment xem bóng đá trực tiếp nhà cái trade promotion;

+ goods sale xem bóng đá trực tiếp nhà cái service provision brokerage: or training;

+ share with foreign partners charges for international post or telecommunications services provided outside Vietnam.

- The non-business organizations xem bóng đá trực tiếp nhà cái individuals are not value- added tax payer upon selling assets.

- Organizations xem bóng đá trực tiếp nhà cái individuals that transfer investment projects for production of xem bóng đá trực tiếp nhà cái trading in goods or services subject to value-added tax to enterprises or cooperatives.

- Cultivation, husbandry xem bóng đá trực tiếp nhà cái aquatic products which have not yet been processed into other products or have been just preliminarily processed xem bóng đá trực tiếp nhà cái sold to enterprises or cooperatives, except for case defined at Clause 1 Article 5 of theValue Added Tax Law 2008.