List of goods đá bóng trực tiếp services subject to 5% đá bóng trực tiếp 10% VAT in Vietnam

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1. List of goods đá bóng trực tiếp services subject to 5% VAT in Vietnam

According to Article 10 ofCircular 219/2013/TT-BTC(amended byCircular 26/2015/TT-BTC), the following goods đá bóng trực tiếp services are subject to 5% VAT:

(1) Clean water serving manufacture đá bóng trực tiếp everyday life, except for bottled water đá bóng trực tiếp other soft drinks subject to 10% tax.

(2) Ores used for fertilizer manufacture; pesticides đá bóng trực tiếp growth stimulants for plants đá bóng trực tiếp animals, including:

- Ores used for manufacture of fertilizers such as apatite ore used for manufacture of phosphate fertilizers, humus used as biofertilizers;

- Pesticides include plant protection drugs on the List of plant protection drugs issued by those in the List of pesticides complied by the Ministry of Agriculture đá bóng trực tiếp Rural Development đá bóng trực tiếp other pesticides;

- Growth stimulants for plants đá bóng trực tiếp animals.

(3) Dredging channels, canals, ponds, đá bóng trực tiếp lakes serving agriculture; plant cultivation; preprocessing đá bóng trực tiếp preservation of agricultural products (except for dredging in-field trenches mentioned in Clause 3 Article 4 ofCircular 219/2013/TT-BTC).

Preprocessing đá bóng trực tiếp preservation of agricultural products include drying, husking, threshing, cutting, grinding, putting into cold storage, salting, đá bóng trực tiếp other usual means of preservation mentioned in Clause 1 Article 4 ofCircular 219/2013/TT-BTC.

(4) The farming, breeding, aquaculture products that are unprocessed or preprocessed (defined in Clause 1 Article 4 ofCircular 219/2013/TT-BTC), except for the cases in Clause 5 Article 5 ofCircular 219/2013/TT-BTC.

The unprocessed farming products mentioned in this Clause include unhusked rice, husked rice, corn, potatoes, cassava, đá bóng trực tiếp wheat.

(5) Latex đá bóng trực tiếp resin that have undergone insufficient processing; fishing nets đá bóng trực tiếp fibers for making fishing nets regardless of materials.

(6) Fresh foods for business, unprocessed forestry products for business, except for wood, bamboo sprouts, đá bóng trực tiếp the products enumerated in Clause 1 Article 4 ofCircular 219/2013/TT-BTC.

Fresh foods include the foods that have not been cooked or processed into other products, or have only been cleaned, unhusked, cut, frozen, or dried in a way that they are still fresh foods such as meat of livestock đá bóng trực tiếp poultry, shrimps, crabs, fish, đá bóng trực tiếp other aquaculture products. 10% tax shall be levied on seasoned foods.

Unprocessed forestry products include the products from natural forests such as rattan, bamboo, mushrooms, roots, leaves, flowers, herbs, resin, đá bóng trực tiếp other forestry products.

Example 49: Company A produces seasoned triggerfish under the following procedure: fresh triggerfish are caught đá bóng trực tiếp filleted, then seasoned with sugar, salt, solpitol, then packaged đá bóng trực tiếp frozen. The seasoned triggerfish is subject to 10% VAT.

(7) Sugar; by-products during the sugar manufacture process including molasses, bagasse.

(8) Products made of jute, rattan, bamboo, leaves, straws, coconut shells, hyacinth, đá bóng trực tiếp other handicrafts made of recycled materials from agriculture; preprocessed cotton; newspaper printing paper.

(9)Medical equipment includes machinery đá bóng trực tiếp instruments serving healthcare such as: radiographic equipment serving medical examination đá bóng trực tiếp treatment, equipment đá bóng trực tiếp instruments for surgery đá bóng trực tiếp injury treatment; ambulances; instruments for blood pressure measurement, cardiography, blood infusion, syringes; birth control equipment, đá bóng trực tiếp other medical equipment certified by the Ministry of Health.

Cotton wool, bandages, gauze pads, đá bóng trực tiếp medical tampons; medicines including finished medicines đá bóng trực tiếp raw materials, except for functional foods; vaccines; bioproducts, distilled water to mix with injectable medicines or intravenous fluids; caps, clothing, facemasks, gloves, boots, medical towels, breast implants đá bóng trực tiếp skin fillers (not including cosmetics); chemicals used for testing đá bóng trực tiếp sterilization.

(10) Teaching aids include models, pictures, boards, chalks, rulers, compasses, other equipment đá bóng trực tiếp instruments for teaching, research, đá bóng trực tiếp scientific experimentation.

(11) Artistic activities, exhibitions, sports; art performances; cinematography; importing, distributing, đá bóng trực tiếp showing films.

- Revenues from activities, exhibitions, sports do not include the revenues from goods sale, lease on yards or exhibition booths.

- Art performances đá bóng trực tiếp art performance organization services must be licensed by competent authorities.

- Cinematography; importing, distributing, đá bóng trực tiếp showing films

(12) Children’s toys; books other than those that are not subject to VAT mentioned in Clause 15 Article 4 ofCircular 219/2013/TT-BTC.

(13) Scientific đá bóng trực tiếp technological services, which mean the activities that serve or assist in scientific research đá bóng trực tiếp technology development; the activities related to intellectual property; transfer of technologies, technical regulations đá bóng trực tiếp standards related to measurement, product quality, goods, nuclear đá bóng trực tiếp radiation safety, đá bóng trực tiếp atomic energy; consultancy, training, dissemination, đá bóng trực tiếp application of scientific đá bóng trực tiếp technological achievements to socio-economic fields under contracts for scientific đá bóng trực tiếp technological services defined in theLaw on Science đá bóng trực tiếp technology, not including online games đá bóng trực tiếp Internet-based entertainments.

(14) Sale, lease, đá bóng trực tiếp lease-option of social housing according to the Law on Housing. Social housing means the housing invested by the state or the organizations đá bóng trực tiếp individuals from various economic sectors, which satisfy the criteria for housing in terms of selling prices, rents, đá bóng trực tiếp eligible buyers according to housing laws.

2. List of goods đá bóng trực tiếp services subject to 10% VAT in Vietnam

According to Article 11 ofCircular 219/2013/TT-BTC, 10% tax shall be levied on the goods đá bóng trực tiếp services that are not mentioned in Article 4, Article 9 đá bóng trực tiếp Article 10 ofCircular 219/2013/TT-BTC.

The rates of VAT mentioned in Article 10 đá bóng trực tiếp Article 11 ofCircular 219/2013/TT-BTCshall be uniformly applied to the each type of goods đá bóng trực tiếp services, whether they are imported, manufactured, processed, or traded.

Example 50: 10% tax is levied on apparel. That means the tax rate is always 10% whether such apparel is imported manufactured, processed, or traded.

VAT on the products made of recycled wastes đá bóng trực tiếp scrap is the same as VAT on the wastes đá bóng trực tiếp scrap when they are sold.

If a taxpayer sells various goods đá bóng trực tiếp services that are subject to various rates of VAT, they must be sorted by VAT rates. Otherwise, the highest rate of VAT among which shall apply.

If the rate of VAT in the preferential import tariff schedule is found not conformable with this Circular, this Circular shall apply. If different rates of VAT are applied to the same kind of goods that are imported or manufactured in Vietnam, the local tax authority đá bóng trực tiếp customs authority must send a report to the Ministry of Finance for guidance.

Key word: VAT | goods đá bóng trực tiếp services | 5% VAT | 10% VAT | in Vietnam |

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