List of goods trực tiếp bóng đá hôm nay services not subject to VAT trực tiếp bóng đá hôm nay goods trực tiếp bóng đá hôm nay services subject to 0% VAT in Vietnam

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See more: List of goods đá bóng trực tiếp services subject to 5% đá bóng trực tiếp

1. Goods trực tiếp bóng đá hôm nay services that are not subject to VAT in Vietnam

According to Article 4 ofCircular No. 219/2013/TT-BTC, goods trực tiếp bóng đá hôm nay services that are not subject to VAT in Vietnam include:

(1) Products from farming (including agro-forestry products), breeding, trực tiếp bóng đá hôm nay aquaculture that are produced, caught, sold, or imported trực tiếp bóng đá hôm nay are not processed into other products (hereinafter referred to as unprocessed) or have only been preprocessed.

(2) Breeds of livestock, plant varieties, including eggs, breeds, seeds, stems, tubers, semen, embryos, genetic materials that are raised, imported, trực tiếp bóng đá hôm nay traded. The breeds of livestock trực tiếp bóng đá hôm nay plant varieties that are not subject to VAT are the products of the importers trực tiếp bóng đá hôm nay traders that have the certificates of registration of animal breed or plant variety trading issued by regulatory bodies. The animal breeds trực tiếp bóng đá hôm nay plant varieties that apply quality standards of the state must satisfy the requirements imposed by the state.

(3) Irrigation services, plowing services, dredging channels, dredging in-field trenches serving agricultural production; harvesting services.

(4) Salt derived from seawater, rock salt, pure salt, refined salt, iodized salt composed primarily of sodium chloride (NaCl).

(5) State-owned houses sold to tenants.

(6) Transfer of right to use land (hereinafter referred to as land tenure).

(7) Life insurance, health insurance, learner’s insurance, other insurance services related to humans; insurance for livestock, plants trực tiếp bóng đá hôm nay other agriculture insurance services; insurance for ships trực tiếp bóng đá hôm nay instruments for fishing; reinsurance.

(8) The finance, banking, trực tiếp bóng đá hôm nay securities services below:

- Credit extension includes: Loan; Discounted transfer of negotiable instruments trực tiếp bóng đá hôm nay other valuable papers; Bank guarantee; Finance lease; Issuance of credit cards. Domestic trực tiếp bóng đá hôm nay international factoring for the banks allow to process international payments; Revenue from liquidation of collateral by a credit institution or law enforcement authority in accordance with the laws on handling collateral. Information provision services provided by the units trực tiếp bóng đá hôm nay organizations affiliated to the State bank for credit institutions to use for credit extension in accordance with the Law on the State bank; Other forms of credit extension prescribed by law.

- Separate loans that are not a business trực tiếp bóng đá hôm nay irregularly given by taxpayers that are not credit institutions.

- Securities services include: brokerage, proprietary trading, issuance guarantee, investment consultancy, depository, securities investment fund management, securities company management, securities investment portfolio management, market organization services of Stock Exchanges or Securities trading centers, services related to the securities registered trực tiếp bóng đá hôm nay deposited at Vietnam Securities Depository, granting loans for margin trading, advance payment for securities trực tiếp bóng đá hôm nay other types of securities trading prescribed by securities laws.

Information provision, auctions of shares of issuers, technical support for online transactions of Stock Exchanges.

- Capital transfer includes the transfer of part of or the whole capital invested in another business organization (regardless of the creation of a new legal entity), securities transfer, transfer of the right to contribute capital, trực tiếp bóng đá hôm nay other forms of capital transfer prescribed by law, including business acquisition in which the acquirer inherits all rights trực tiếp bóng đá hôm nay obligations of the acquired company.

- Selling debts;

- Foreign currency trading;

- Derivative financial services include: forward contracts, futures contracts, call option, put option, other derivative financial services prescribed by law;

- Selling collateral put up by the organizations 100% charter capital of which is owned by the government to settle bad debts of Vietnamese credit institutions.

(9)

Medical services, veterinary services, including examination, treatment, trực tiếp bóng đá hôm nay prevention of diseases for human trực tiếp bóng đá hôm nay animals, birth control services, convalescence trực tiếp bóng đá hôm nay rehabilitation services for patients, patient transport services, sickbed trực tiếp bóng đá hôm nay sickroom rental services; testing, radiography services; blood trực tiếp bóng đá hôm nay blood products for patients.

If medicines are included in the service package (according to regulations of the Ministry of Health), the revenue from medicines in the package is also not subject to VAT.

(10) Public postal trực tiếp bóng đá hôm nay telecommunications services, trực tiếp bóng đá hôm nay public Internet services provided by the government, postal trực tiếp bóng đá hôm nay telecommunications services from abroad (inbound).

(11) Maintenance of zoos, flower gardens, parks, street greeneries, public lighting, funeral services. The services mentioned in this Clause do not depend on the source of payment. In particular:

- Maintenance of zoos, flower gardens, parks, street greeneries, trực tiếp bóng đá hôm nay state-owned forests include management, tree planting trực tiếp bóng đá hôm nay cultivation, protection of animals in the parks, zoos, public areas, national forests trực tiếp bóng đá hôm nay national parks;

- Public lighting includes lighting on the streets, in alleys, neighborhoods, flower gardens, trực tiếp bóng đá hôm nay parks. Revenue from public lighting is not taxable;

- Funeral services provided by the business establishments licensed to provide funeral services include funeral parlor trực tiếp bóng đá hôm nay car rental service, burial service, cremation service, grave move service, trực tiếp bóng đá hôm nay grave care service.

(12) Maintenance, repairs, trực tiếp bóng đá hôm nay construction funded by the people (including contributions trực tiếp bóng đá hôm nay sponsorships), humanitarian aid for cultural trực tiếp bóng đá hôm nay artistic works, public works, infrastructure, trực tiếp bóng đá hôm nay housing for beneficiaries of incentive policies.

(13) Education trực tiếp bóng đá hôm nay vocational training as prescribed by law, including foreign language training, artistic training, sports training, nursing, children’s nursing, trực tiếp bóng đá hôm nay training of other professions in order to raise extend education, improve professional knowledge trực tiếp bóng đá hôm nay skills.

(14) Audio trực tiếp bóng đá hôm nay video broadcasting funded by government budget.

(15) Publishing, importing newspapers, magazines, specialist newsletters, political books, textbooks, teaching materials, law books, scientific books, books using languages of ethnic minorities, propagation pictures, including those in the form of audio trực tiếp bóng đá hôm nay video discs/tapes, electronic data; money trực tiếp bóng đá hôm nay money printing.

(16) Public transport by bus trực tiếp bóng đá hôm nay tram within a province, a city or the routes adjacent to the city as prescribed by the Ministry of Transport.

(17) Goods that cannot be manufactured in Vietnam trực tiếp bóng đá hôm nay must be imported, including:

- Imported machinery, equipment, parts, trực tiếp bóng đá hôm nay supplies serving scientific research trực tiếp bóng đá hôm nay technological development;

- Imported machinery, equipment, parts, specialized vehicles trực tiếp bóng đá hôm nay supplies serving petroleum exploration trực tiếp bóng đá hôm nay extraction;

- Airplanes (including engines), oil rigs, trực tiếp bóng đá hôm nay ships that cannot be manufactured in Vietnam trực tiếp bóng đá hôm nay are imported as fixed assets or leased from a foreign party to serve manufacturing, trading, or to sublease.

(18)  Weapons trực tiếp bóng đá hôm nay specialized vehicles serving national defense trực tiếp bóng đá hôm nay security.

- The weapons trực tiếp bóng đá hôm nay specialized vehicles serving national defense trực tiếp bóng đá hôm nay security enumerated in the list compiled by the Ministry of Finance in cooperation with the Ministry of National Defense trực tiếp bóng đá hôm nay the Ministry of Public Security.

- Imported weapons, trực tiếp bóng đá hôm nay specialized vehicles (including supplies, machinery, equipment, parts) serving national defense trực tiếp bóng đá hôm nay security that are exempt from import tax according to the Law on Export trực tiếp bóng đá hôm nay import tax, or imported within annual quota imposed by the Prime Minister.

(19) Imported goods, goods/services sold to other organizations trực tiếp bóng đá hôm nay individuals as humanitarian aid or non-refundable aid in the following cases:

- Goods imported as humanitarian aid or non-refundable aid must be certified by the Ministry of Finance or Services of Finance;

- Gifts for regulatory bodies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, trực tiếp bóng đá hôm nay the army prescribed by the laws on gifts;

- Gifts for individuals in Vietnam prescribed by the laws on gifts;

- Belongings of foreign entities provided with diplomatic immunity prescribed by the laws on diplomatic immunity; belongings brought to Vietnam by Vietnamese people residing abroad;

- Belongings in luggage within tax-free allowance;

- Goods trực tiếp bóng đá hôm nay the goods/services sold to other organizations trực tiếp bóng đá hôm nay individuals as humanitarian aid or non-refundable aidfor Vietnam.

(20) The goods forwarded through Vietnam’s territory; goods temporarily imported or temporarily exported, raw materials imported for manufacturing or export processing under contracts with foreign partners

(21) Technology transfers according to the Law on Technology transfers; intellectual property right transfers according to the Law on Intellectual property. If a contract of technology transfer or intellectual property right transfer is associated with a transfer of machinery/equipment, only the value of transferred technology or intellectual property right is not subject to VAT. If such value cannot be separated, VAT shall be imposed on the total value of the transferred technology or intellectual property right trực tiếp bóng đá hôm nay machinery/equipment.

Computer software including software products trực tiếp bóng đá hôm nay software services as prescribed by law.

(22) Imported gold in the form of bullions, pieces, trực tiếp bóng đá hôm nay other forms that are not fashioned into jewelry or other items.

(23) Exported natural resources that are not processed into other products.

(24) Prosthetic body parts, including those permanently implanted into the human body; crutches, wheelchairs, trực tiếp bóng đá hôm nay other special instruments serving the disabled.

(25) Goods/services provided by any business household or businessperson that earns an annual revenue of ≤ 100 million VND.

(26) The goods trực tiếp bóng đá hôm nay services below:

- Duty-free goods at duty-free shops prescribed by the Prime Minister.

- Goods in national reserve sold by national reserve authorities.

- Charged activities of the state according to the laws on fees trực tiếp bóng đá hôm nay charged.

- Bomb trực tiếp bóng đá hôm nay mine clearance carried out by the army at the constructions funded by government budget.

2. Goods trực tiếp bóng đá hôm nay services subject to 0% VAT in Vietnam

Circular No. 219/2013/TT-BTCstipulates a tax rate of 0% applicable to goods trực tiếp bóng đá hôm nay services. 0% VAT is applied to exported goods trực tiếp bóng đá hôm nay services; construction trực tiếp bóng đá hôm nay installation overseas trực tiếp bóng đá hôm nay in free trade zones; international transport; exported goods trực tiếp bóng đá hôm nay services that are not subject to VAT;

(1) Exported goods include:

- The goods exported to other countries, including those under entrustment contracts;

- The goods sold to free trade zones as prescribed by the Prime Minister; the goods sold to duty-free shops;

- The goods that are delivered to the recipients outside Vietnam;

- Parts trực tiếp bóng đá hôm nay supplies for repairing, maintaining vehicles, machinery, trực tiếp bóng đá hôm nay equipment of foreign entities, trực tiếp bóng đá hôm nay those that are used outside Vietnam;

- Cases of deemed exportation:

+ Forwarded processed goods under trade laws on international goods trade trực tiếp bóng đá hôm nay export processing.

+ Exported goods delivered to a domestic recipient appointed by the importer (hereinafter referred to as domestic exports).

+ The goods exported to be sold at overseas fairs or exhibitions.

(2) Exported services include

- The services directly provided for overseas organizations trực tiếp bóng đá hôm nay individuals trực tiếp bóng đá hôm nay are consumed overseas;

- The services provided for the entities in free trade zones trực tiếp bóng đá hôm nay consumed within the free trade zones.

In there:

- Overseas individuals are the foreigners that do not reside in Vietnam, the Vietnamese people that reside overseas trực tiếp bóng đá hôm nay are not present in Vietnam when the services are provided.

The entities in free trade zones are the entities that have registered their business trực tiếp bóng đá hôm nay other cases prescribed by the Prime Minister.

- If services are provided both in Vietnam trực tiếp bóng đá hôm nay overseas, but the service contract is signed between two taxpayers in Vietnam or two taxpayer that have permanent establishments in Vietnam, 0% tax is only applied to the services provided overseas, except for the case of insurance for imported goods, in which 0% tax is applied to the whole contract value.

If the contract does not separate the services provided in Vietnam, taxable price shall be determined according to the ratio of expense incurred in Vietnam to the total expense.

- The service provider that is a taxpayer in Vietnam must provide documents proving that the services are provided outside Vietnam.

(3) International transport includes

- Passenger transport trực tiếp bóng đá hôm nay freight transport along international routes from to other countries trực tiếp bóng đá hôm nay vice versa, or from one foreign country to another, regardless of the availability of vehicles.

- If the international contract includes a domestic segment, the segment is also considered international transport.

(4) Aviation services trực tiếp bóng đá hôm nay maritime services directly provided to overseas organizations or via agents, including:

- 0% tax shall be applied to the following aviation services:

+ Catering, takeoff trực tiếp bóng đá hôm nay landing, aircraft parking, aircraft security;

+ Security scanning;

+ Luggage conveyance at terminals; terrestrial technical services; aircraft protection; aircraft towing; aircraft guiding;

+ Passenger boarding bridges; air controlling; flight crew trực tiếp bóng đá hôm nay passenger transport in the airport apron; freight handling trực tiếp bóng đá hôm nay checking; passenger services on international flights from Vietnamese airports.

- 0% tax shall be applied to the following maritime services: ship towing; pilotage; sea rescue; wharves; freight handling; moorings; hatch control; hull cleaning; freight checking; registration,

(5) Other goods trực tiếp bóng đá hôm nay services:

- Construction or installation overseas or in free trade zones;

- The goods trực tiếp bóng đá hôm nay services that are not subject to VAT when being exported, except for the cases in which 0% tax is not applied;

- Repairs to foreign aircraft trực tiếp bóng đá hôm nay ship vessels.

Note, 0% tax is not applied to:

- Overseas reinsurance; technology transfer, transfer of intellectual property right to abroad; capital transfer, credit extension, overseas securities investment; derivative financial services; outbound postal trực tiếp bóng đá hôm nay telecommunications services (including those provided for the entities in free trade zones; prepaid cards sold overseas or in free trade zones); exported natural resources that are not processed into other products; the goods trực tiếp bóng đá hôm nay services provided for the individuals that do not register to do business in free trade zones, except for the cases defined by the Prime Minister;

- Oil trực tiếp bóng đá hôm nay gas purchased from domestic market by a taxpayer trực tiếp bóng đá hôm nay sold to automobiles in the free trade zone;

- The automobiles sold to the entitles in free trade zones;

- Services provided for the entities in free trade zones include: leases on houses, meeting halls, offices, hotels, warehouses, yards; employee transport; food trực tiếp bóng đá hôm nay drink services provided in the free trade zones by external providers (except for catering, food trực tiếp bóng đá hôm nay drink services provided by those in the same free trade zone);

- 0% tax is not applied to the following services that are provided in Vietnam for overseas entities:

+ Sports competitions, art performances, entertainments, conventions, hotel, training, advertising, traveling trực tiếp bóng đá hôm nay tourism;

+ Online payment services;

+ Services attached to sale, distribution, consumption of goods in Vietnam.

Key word: VAT | goods trực tiếp bóng đá hôm nay services | in Vietnam | 0% VAT |

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