To whom does lịch trực tiếp bóng đá hôm nay 0% value-added tax rate apply in Vietnam ?
To whom does lịch trực tiếp bóng đá hôm nay 0% value-added tax rate apply?
According to Clause 1, Article 8 of lịch trực tiếp bóng đá hôm nayLaw on Value Added Tax 2008, amended by Clause 3, Article 1 of lịch trực tiếp bóng đá hôm nayLuật thuế giá trị xem bóng đá trực tiếp nhà, further modified by Clause 2, Article 1 of lịch trực tiếp bóng đá hôm nayLaw on amendments to some Articles of lịch trực tiếp bóng đá hôm nay Law on Value-added tax, lịch trực tiếp bóng đá hôm nay Law on special excise duty, and lịch trực tiếp bóng đá hôm nay Law on Tax administration 2016, lịch trực tiếp bóng đá hôm nay tax rates are prescribed as follows:
Article 8. Tax rates
1. lịch trực tiếp bóng đá hôm nay 0% tax rate applies to exported goods and services, international transportation, and goods and services that are not subject to value-added tax as stipulated in Article 5 of this Law when exported, except for lịch trực tiếp bóng đá hôm nay following cases:
a) Transfer of technology, transfer of intellectual property rights abroad;
b) Reinsurance services provided to foreign entities;
c) Credit granting services;
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Thus, lịch trực tiếp bóng đá hôm nay entities to which lịch trực tiếp bóng đá hôm nay 0% tax rate applies include exported goods and services, international transportation, and goods and services not subject to value-added tax when exported, except for lịch trực tiếp bóng đá hôm nay following cases:
- Transfer of technology, transfer of intellectual property rights abroad;- Reinsurance services provided to foreign entities;
- Credit granting services;
- Capital transfers;
- Financial derivative services;
- Postal and telecommunications services;
- Exported products stipulated in Clause 23, Article 5 of lịch trực tiếp bóng đá hôm nayLaw on Value Added Tax 2008.
Exported goods and services are goods and services consumed outside Vietnam, in non-tariff zones; goods and services supplied to foreign customers as stipulated by lịch trực tiếp bóng đá hôm nay Government of Vietnam.
To whom does lịch trực tiếp bóng đá hôm nay 0% value-added tax rate apply in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)
Do taxpayers have lịch trực tiếp bóng đá hôm nay right to request lịch trực tiếp bóng đá hôm nay tax authority to confirm their tax obligations in Vietnam?
According to Article 16 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019that stipulates taxpayers' rights in Vietnam:
Article 16. Rights of taxpayers
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- Receive decisions on tax handling, tax examination records, tax inspection records, request explanations on lịch trực tiếp bóng đá hôm nay contents of tax handling decisions; preserve their opinions in lịch trực tiếp bóng đá hôm nay tax examination records, tax inspection records; receive written conclusions on tax examination, tax inspection, tax handling decisions after examination or inspection by lịch trực tiếp bóng đá hôm nay tax administration agency.
- Be compensated for damages caused by lịch trực tiếp bóng đá hôm nay tax administration agency or tax officials in accordance with lịch trực tiếp bóng đá hôm nay law.
- Request lịch trực tiếp bóng đá hôm nay tax administration agency to confirm lịch trực tiếp bóng đá hôm nay fulfillment of their tax obligations.
- File complaints, lawsuits against administrative decisions, administrative actions related to their legitimate rights and interests.
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According to lịch trực tiếp bóng đá hôm nay above regulation, requesting lịch trực tiếp bóng đá hôm nay tax administration agency to confirm lịch trực tiếp bóng đá hôm nay fulfillment of their tax obligations is one of lịch trực tiếp bóng đá hôm nay taxpayers' rights. Therefore, taxpayers have lịch trực tiếp bóng đá hôm nay right to request lịch trực tiếp bóng đá hôm nay tax administration agency to confirm lịch trực tiếp bóng đá hôm nay fulfillment of their tax obligations.
What are lịch trực tiếp bóng đá hôm nay responsibilities of taxpayers?
According to Article 17 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, taxpayers have lịch trực tiếp bóng đá hôm nay following responsibilities:
- Conduct taxpayer registration, use tax codes as stipulated by lịch trực tiếp bóng đá hôm nay law.
- Accurately, truthfully, and fully declare taxes and submit tax records on time; be responsible before lịch trực tiếp bóng đá hôm nay law for lịch trực tiếp bóng đá hôm nay accuracy, truthfulness, and completeness of tax records.
- Pay taxes, late payment interests, fines fully, on time, and at lịch trực tiếp bóng đá hôm nay correct location.
- Comply with accounting, statistical policies, and manage, use invoices and documents as stipulated by lịch trực tiếp bóng đá hôm nay law.
- Precisely, truthfully, and fully record activities that generate tax obligations, tax deductions, and transactions that must declare tax information.
- Prepare and provide invoices, documents to buyers according to lịch trực tiếp bóng đá hôm nay actual number, type, and value paid when selling goods and providing services as stipulated by law.
- Provide accurately, fully, and promptly information and documents related to lịch trực tiếp bóng đá hôm nay determination of tax obligations, including investment value information; account number and transaction content of accounts opened at commercial banks or other credit institutions; explain tax calculation, tax declaration, and tax payment upon request by lịch trực tiếp bóng đá hôm nay tax administration agency.
- Comply with decisions, notifications, and requests of lịch trực tiếp bóng đá hôm nay tax administration agency, tax officials as stipulated by lịch trực tiếp bóng đá hôm nay law.
- Be responsible for fulfilling tax obligations according to lịch trực tiếp bóng đá hôm nay law in case lịch trực tiếp bóng đá hôm nay legal representative or authorized representative of lịch trực tiếp bóng đá hôm nay taxpayer performs tax procedures incorrectly.
- Taxpayers conducting business activities in areas with adequate information technology infrastructure must declare, pay taxes, and transact with lịch trực tiếp bóng đá hôm nay tax administration agency through electronic means as stipulated by lịch trực tiếp bóng đá hôm nay law.
- According to actual conditions and information technology availability, lịch trực tiếp bóng đá hôm nay Government of Vietnam stipulates in detail that taxpayers are not required to submit documents in tax declaration, tax payment records, tax refund records, and other tax records that lịch trực tiếp bóng đá hôm nay state management agencies already have.
- Build, manage, and operate technical infrastructure systems to ensure electronic transactions with lịch trực tiếp bóng đá hôm nay tax administration agency, apply information connection related to tax obligation fulfillment with lịch trực tiếp bóng đá hôm nay tax administration agency.
- Taxpayers with related party transactions have lịch trực tiếp bóng đá hôm nay obligation to prepare, store, declare, and provide documentation on taxpayer information and related parties’ information, including information on related parties residing in countries and territories outside Vietnam as stipulated by lịch trực tiếp bóng đá hôm nay Government of Vietnam.
