Thuế giá trực tiếp bóng đá euro hôm nay không áp dụng với các dịch vụ y tế nào từ 01/07/2025?

Which healthcare services are not subject to Value Added Tax (VAT) in Vietnam bóng đá hôm nay trực tiếp 1, 2025?

Pursuant to Article 18 of bóng đá hôm nay trực tiếpLaw on Value Added Tax 2024(effective bóng đá hôm nay trực tiếp 1, 2025), the implementation effectiveness is specifically stipulated as follows:

Effectiveness of Implementation

1. This Law takes effect bóng đá hôm nay trực tiếp 1, 2025, except as stipulated in Clause 2 of this Article.

2. Regulations on the revenue thresholds for households and individual businesses that are exempt bóng đá hôm nay trực tiếp tax under Clause 25 Article 5 of this Law and Article 17 of this Law take effect bóng đá hôm nay trực tiếp January 1, 2026.

3. The Law on Value Added Tax No. 13/2008/QH12, amended by Law No. 31/2013/QH13, Law No. 71/2014/QH13, and Law No. 106/2016/QH13, ceases to be effective bóng đá hôm nay trực tiếp the day this Law takes effect.

According to Clause 10 of Article 5 of bóng đá hôm nay trực tiếpLaw on Value Added Tax 2024, the specific exemptions bóng đá hôm nay trực tiếp VAT include:

The following healthcare and veterinary services are not subject to VAT bóng đá hôm nay trực tiếp 1, 2025:

- Healthcare services, including: medical examination, treatment, disease prevention for individuals, family planning services, health care services, rehabilitation for patients; elderly and disabled care services; patient transportation services, hospital room and bed rental services at medical facilities; laboratory tests, imaging services; blood and blood products for patients.

- Elderly and disabled care services, including health care, nutrition, and organization of cultural, sports, entertainment activities, physiotherapy, rehabilitation for bóng đá hôm nay trực tiếp elderly and disabled.

- Veterinary services, including examination, treatment, and disease prevention services for animals.

Note:

In cases where a medical treatment service package as defined by the Ministry of Health includes the use of medication, the revenue bóng đá hôm nay trực tiếp the medication in the service package is also exempt bóng đá hôm nay trực tiếp VAT.

Which healthcare services are not subject to VAT in Vietnamfrom July 1, 2025? (Image bóng đá hôm nay trực tiếp the Internet)

Which entities areVAT taxpayers in Vietnam bóng đá hôm nay trực tiếp 1, 2025?

Pursuant to Article 4 of bóng đá hôm nay trực tiếpLaw on Value Added Tax 2024, bóng đá hôm nay trực tiếp specifics of who is subject to VAT are as follows:

- Organizations, households, and individuals producing, trading goods, and services subject to VAT (hereinafter referred to as business establishments).

- Organizations and individuals importing goods subject to VAT (hereinafter referred to as importers).

- Organizations and individuals conducting business in Vietnam purchasing services (including services associated with goods) bóng đá hôm nay trực tiếp foreign organizations without a permanent establishment in Vietnam, individuals abroad who are non-residents in Vietnam, except as stipulated in Clauses 4 and 5 Article 4 of theLaw on Value Added Tax 2024; organizations involved in oil and gas exploration, development, and exploitation activities in Vietnam purchasing goods and services bóng đá hôm nay trực tiếp foreign organizations without a permanent establishment in Vietnam, individuals abroad who are non-residents in Vietnam.

- Foreign suppliers without a permanent establishment in Vietnam conducting e-commerce business, digital platform-based business with organizations and individuals in Vietnam (hereinafter referred to as foreign suppliers); organizations managing foreign digital platforms performing deduction and substitute tax payment obligations for foreign suppliers; businesses in Vietnam applying the VAT deduction method purchasing services bóng đá hôm nay trực tiếp foreign suppliers without a permanent establishment in Vietnam via e-commerce or digital platforms performing deduction and substitute tax payment obligations for foreign suppliers.

- Organizations managing electronic trading platforms, digital platforms with payment functions performing tax deduction, substitute payment, and declaring bóng đá hôm nay trực tiếp deducted tax for household businesses, individual businesses on said trading or digital platforms.

When is bóng đá hôm nay trực tiếp time for determiningVAT in Vietnamaccording to bóng đá hôm nay trực tiếp Law on Value Added Tax 2025?

Pursuant to Article 8 of bóng đá hôm nay trực tiếpLaw on Value Added Tax 2024, bóng đá hôm nay trực tiếp point of determining VAT is specifically stipulated as follows:

[1]bóng đá hôm nay trực tiếp determination point for VAT is stipulated as follows:

- For goods, it is bóng đá hôm nay trực tiếp point of transfer of ownership or right to use bóng đá hôm nay trực tiếp goods to bóng đá hôm nay trực tiếp buyer or bóng đá hôm nay trực tiếp point of issuing bóng đá hôm nay trực tiếp invoice, regardless of whether payment has been received.

- For services, it is bóng đá hôm nay trực tiếp completion point of providing bóng đá hôm nay trực tiếp service or bóng đá hôm nay trực tiếp issuance point of bóng đá hôm nay trực tiếp service invoice, regardless of whether payment has been received.

[2]bóng đá hôm nay trực tiếp determination point for VAT on bóng đá hôm nay trực tiếp following goods and services is regulated by bóng đá hôm nay trực tiếp Government of Vietnam:

- Export and import goods;

- Telecommunication services;

- Insurance business services;

- Supply of electricity, water production activities;

- Real estate business activities;

- Construction, installation, and oil and gas activities.