Which services apply lịch trực tiếp bóng đá hôm nay VAT rate of 0% in international transportation services in Vietnam? What are lịch trực tiếp bóng đá hôm nay conditions for international multimodal transport business in Vietnam?
Which services apply lịch trực tiếp bóng đá hôm nay VAT rate of 0% in international transportation services in Vietnam?
Based on point c, clause 1, Article 9 ofCircular 219/2013/TT-BTC, there are regulations on international transportation services that apply lịch trực tiếp bóng đá hôm nay 0% VAT rate as follows:
0% Tax Rate
- lịch trực tiếp bóng đá hôm nay 0% tax rate applies to exported goods and services; construction activities, installation projects overseas and in non-tariff zones; international transportation; goods and services not subject to VAT when exported, except for cases not applying lịch trực tiếp bóng đá hôm nay 0% tax rate as guided in clause 3 of this Article.
Exported goods and services are those sold, provided to organizations and individuals abroad and consumed outside Vietnam; sold, provided to organizations and individuals in non-tariff zones; goods and services provided to foreign customers as regulated by law.
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c) International transportation as defined in this clause includes lịch trực tiếp bóng đá hôm nay transportation of passengers, luggage, and goods on international routes from Vietnam abroad or from abroad to Vietnam, or from one foreign country to another, regardless of whether lịch trực tiếp bóng đá hôm nay transportation means are directly used or not. In lịch trực tiếp bóng đá hôm nay case where lịch trực tiếp bóng đá hôm nay international transportation contract includes domestic transportation legs, international transportation includes lịch trực tiếp bóng đá hôm nay domestic leg.
Example 47: Transport company X in Vietnam has an international shipping vessel. lịch trực tiếp bóng đá hôm nay company transports goods from Singapore to South Korea. lịch trực tiếp bóng đá hôm nay revenue from transporting goods from Singapore to South Korea is considered international transportation revenue.
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Therefore, international transportation services that apply lịch trực tiếp bóng đá hôm nay 0% VAT rate include lịch trực tiếp bóng đá hôm nay transportation of passengers, luggage, and goods on international routes from Vietnam abroad or from abroad to Vietnam, or from one foreign point to another, irrespective of whether transportation means are directly used or not.
In cases where lịch trực tiếp bóng đá hôm nay international transportation contract includes a domestic transportation leg, international transportation covers lịch trực tiếp bóng đá hôm nay domestic leg as well.
Which services apply lịch trực tiếp bóng đá hôm nay VAT rate of 0% in international transportation services in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)
What are conditions for applying lịch trực tiếp bóng đá hôm nay 0% VAT rate to international transportation services in Vietnam?
Based on point c, clause 2, Article 9 ofCircular 219/2013/TT-BTC, lịch trực tiếp bóng đá hôm nay conditions for applying lịch trực tiếp bóng đá hôm nay 0% tax rate to international transportation are as follows:
- A contract for transporting passengers, luggage, and goods between lịch trực tiếp bóng đá hôm nay transporter and lịch trực tiếp bóng đá hôm nay hirer must be according to international routes from Vietnam abroad, or from abroad to Vietnam, or from one foreign location to another as appropriate under legal regulations.
For passenger transportation, lịch trực tiếp bóng đá hôm nay contract is lịch trực tiếp bóng đá hôm nay ticket. lịch trực tiếp bóng đá hôm nay business entity providing international transportation services must comply with legal regulations on transportation.
- There must be documents proving payment through banks or other forms considered as bank payment. For individuals in passenger transportation, there must be proof of direct payment.
What are lịch trực tiếp bóng đá hôm nay conditions for international multimodal transport business in Vietnam?
Based on Article 5 ofDecree 87/2009/ND-CP(as amended by clause 2, Article 1 ofDecree 144/2018/ND-CP), lịch trực tiếp bóng đá hôm nay conditions for conducting an international multimodal transport business are as follows:
Conditions for conducting an international multimodal transport business
1. Vietnamese enterprises, cooperatives, foreign-invested enterprises in Vietnam are only allowed to conduct an international multimodal transport business after obtaining an International Multimodal Transport Business License based on meeting all lịch trực tiếp bóng đá hôm nay following conditions:
a) Maintain assets at a minimum equivalent to 80,000 SDR or have equivalent guarantees or alternative financial plans as per legal regulations;
b) Have professional indemnity insurance for multimodal transport or equivalent guarantees.
- Enterprises from countries that are members of lịch trực tiếp bóng đá hôm nay ASEAN Framework Agreement on Multimodal Transport or enterprises of countries that have signed international agreements with Vietnam on multimodal transport are only allowed to operate international multimodal transport business after obtaining lịch trực tiếp bóng đá hôm nay International Multimodal Transport Business License of Vietnam based on meeting all lịch trực tiếp bóng đá hôm nay following conditions:
a) Have a Certificate of Registration for International Multimodal Transport or equivalent documents issued by lịch trực tiếp bóng đá hôm nay competent authority of that country;
b) Have professional indemnity insurance for multimodal transport or equivalent guarantees.
- lịch trực tiếp bóng đá hôm nay Ministry of Transport organizes lịch trực tiếp bóng đá hôm nay management and issuance of lịch trực tiếp bóng đá hôm nay International Multimodal Transport Business License.
Therefore, an international multimodal transport business enterprise must meet lịch trực tiếp bóng đá hôm nay following conditions:
- Have an International Multimodal Transport Business License;
- Maintain assets at a minimum equivalent to 80,000 SDR or have equivalent guarantees or an alternative financial plan as regulated by law;
- Have professional indemnity insurance for multimodal transport or equivalent guarantees.
