lịch trực tiếp bóng đá hôm nay which cases are imported goods exempt from value added tax lịch trực tiếp bóng đá hôm nay Vietnam?
lịch trực tiếp bóng đá hôm nay which cases are imported goods exempt from value added tax lịch trực tiếp bóng đá hôm nay Vietnam?
Pursuant to Article 5 of theValue-added Tax Law 2024, imported goods are not subject to value-added tax lịch trực tiếp bóng đá hôm nay the following cases:
- Goods imported as humanitarian aid or non-refundable aid. Goods and services sold to foreign organizations and individuals, and international organizations for humanitarian aid or non-refundable aid to Vietnam.
- Goods imported from abroad by a financial leasing company transported directly into a non-tariff zone for financial leasing to enterprises lịch trực tiếp bóng đá hôm nay the non-tariff zone.
- Goods imported lịch trực tiếp bóng đá hôm nay the following cases:
+ Gifts to government agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, and armed forces units within the import duty exemption limits as stipulated by the law on export and import duties.
+ Gifts, presents within the import duty exemption limits as stipulated by the law on export and import duties from foreign organizations and individuals to Vietnamese individuals; items owned by foreign organizations and individuals qualifying for diplomatic immunity and moving property within the import duty exemption limits as stipulated by the law on export and import duties.
+ Goods within the duty-free luggage standards under the regulations of the law on export and import duties.
+ Goods imported for support and sponsorship for disaster, natural disaster, disease, and war prevention and recovery as regulated by the Government of Vietnam.
+ Goods traded and exchanged across the border to serve the production and consumption of border residents, which fall under the List of goods traded and exchanged by border residents according to the law, and within the import duty exemption limits as stipulated by the law on export and import duties.
+ Artifacts, antiques, and national treasures as regulated by the law on cultural heritage imported by a competent state authority.
lịch trực tiếp bóng đá hôm nay which cases are imported goods exempt from value added tax lịch trực tiếp bóng đá hôm nay Vietnam? (Image from Internet)
Which goods and services lịch trực tiếp bóng đá hôm nay Vietnam are liable to the value-added tax rate of 5%?
According to Clause 2, Article 9 of theValue-added Tax Law 2024, the 5% value-added tax rate applies to the following goods and services:
- Clean water for production and living purposes, excluding bottled water, canned water, and other non-alcoholic beverages.
- Fertilizers, ores for fertilizer production, plant protection drugs, and livestock growth stimulants as regulated by law.
- Services for digging, dredging canals, ditches, lakes for agricultural production; cultivating, caring, and pest control for crops; preliminary processing and preservation of agricultural products.
- Plant products, planted forests (excluding wood, bamboo shoots), livestock, aquaculture, and wild-caught aquatic products not processed into other products or only through ordinary preliminary processing, excluding plant products, planted forests, livestock, aquaculture, and wild-caught aquatic products not processed into other products or only through ordinary preliminary processing by organizations and individuals self-produced, caught, and sold at the importation stage.
- Rubber latex lịch trực tiếp bóng đá hôm nay crêpe form, sheet form, block form, crumb form; nets, knitting lines, and threads for knitting fishing nets.
- Products made from jute, sedge, bamboo, rattan, leaves, straw, coconut husks, coconut shells, water hyacinth, and other handicraft products produced from agricultural residual materials; cotton fiber that has been combed and carded; newsprint.
- Fishing boats at sea; specialized machinery and equipment for agricultural production as regulated by the Government of Vietnam.
- Medical equipment as regulated by the law on medical device management; medicines for disease prevention and treatment; pharmaceutical substances and herbal materials for drug production for disease prevention and treatment.
- Equipment used for teaching and learning, including models, drawings, boards, chalk, rulers, compasses.
- Traditional and folk performing arts activities.
- Children's toys; books of all kinds, except political books, textbooks, teaching materials, legal document books, scientific and technical books, books serving external information, books printed lịch trực tiếp bóng đá hôm nay ethnic minority languages, and propaganda paintings, photos, and posters, including those lịch trực tiếp bóng đá hôm nay the form of audio tapes or discs, video tapes or discs, electronic data; money, printing money.
- Science and technology services.
- Sale, lease, and lease purchase of social housing.
Do importers lịch trực tiếp bóng đá hôm nay Vietnamhave to pay value-added tax on imported goods?
Pursuant to Article 4 of theValue-added Tax Law 2024, the tax payers are:
Article 4. Tax Payers
- Organizations, households, and individuals producing and trading goods and services subject to value-added tax (hereinafter referred to as business establishments).
- Organizations and individuals importing goods subject to value-added tax (hereinafter referred to as importers).
- Organizations and individuals operating lịch trực tiếp bóng đá hôm nay Vietnam purchasing services (including cases of purchasing services associated with goods) from foreign organizations without a permanent establishment lịch trực tiếp bóng đá hôm nay Vietnam, and individuals abroad who do not reside lịch trực tiếp bóng đá hôm nay Vietnam, except as provided for lịch trực tiếp bóng đá hôm nay Clauses 4 and 5 of this Article; organizations operating lịch trực tiếp bóng đá hôm nay Vietnam purchasing goods and services for activities related to oil and gas search, exploration, field development, and exploitation from foreign organizations without a permanent establishment lịch trực tiếp bóng đá hôm nay Vietnam, and individuals abroad who do not reside lịch trực tiếp bóng đá hôm nay Vietnam.
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According to the above regulation, organizations and individuals importing goods must pay value-added tax on imported goods lịch trực tiếp bóng đá hôm nay accordance with the regulation.
