What are details of trực tiếp bóng đá k+ newest Law on value-added tax and its guiding documents in Vietnam in 2024?

What are details of trực tiếp bóng đá k+ newest Law on value-added tax and its guiding documents in Vietnam in 2024?

On June 3, 2008, trực tiếp bóng đá k+ National Assembly enacted trực tiếp bóng đá k+Luật Thuế giá trị đá bóng trựcwhich stipulates taxable objects, non-taxable objects, taxpayers, basis, and methods of tax calculation, VAT deduction, and refund.

trực tiếp bóng đá k+Luật Thuế giá trị đá bóng trựchas been effective since January 1, 2009, consisting of 16 articles in 5 chapters. Thus, trực tiếp bóng đá k+ latest Law on value-added tax 2024 is trực tiếp bóng đá k+Luật Thuế giá trị đá bóng trựcand is used until a replacement document is issued.

Currently, trực tiếp bóng đá k+Luật Thuế giá trị đá bóng trựchas 15 guiding documents still effective as of October 15, 2024, and will continue to be updated (if any):

[1] Nghị định 49/2022/NĐ-CPamends Decree 209/2013/ND-CP guiding trực tiếp bóng đá k+ Law on value-added tax as amended and supplemented by Decree 12/2015/ND-CP, Decree 100/2016/ND-CP, and Decree 146/2017/ND-CP

[2] Thông tư 43/2021/TT-BTCamends Clause 11 Article 10 of Circular 219/2013/TT-BTC guiding trực tiếp bóng đá k+ Law on value-added tax and Decree 209/2013/ND-CP (as amended by Circular 26/2015/TT-BTC)

[3] xoilac tv trực tiếp bóngregarding amendments to Decree 100/2016/ND-CP and 12/2015/ND-CP

[4] Thông tư 93/2017/TT-BTCamends Clause 3, Clause 4 Article 12 of Circular 219/2013/TT-BTC (as amended by Circular 119/2014/TT-BTC) and abolishes Clause 7 Article 11 of Circular 156/2013/TT-BTC

[5] Decree 10/2017/ND-CPfinancial management regulation of trực tiếp bóng đá k+ Vietnam Electricity Corporation and amends Decree 209/2013/ND-CP guiding trực tiếp bóng đá k+ VAT Law

[6] Thông tư 173/2016/TT-BTCamends trực tiếp bóng đá k+ first paragraph of clause 3 Article 15 of Circular 219/2013/TT-BTC (as amended by Circular 119/2014/TT-BTC, 151/2014/TT-BTC, 26/2015/TT-BTC)

[7] Thông tư 92/2015/TT-BTCguides trực tiếp bóng đá k+ implementation of VAT and personal income tax for resident individuals with business activities; guides amendments and supplements on personal income tax as stipulated in trực tiếp bóng đá k+ Amended Tax Law 71/2014/QH13 and Decree 12/2015/ND-CP detailing trực tiếp bóng đá k+ Law amending and supplementing certain articles of trực tiếp bóng đá k+ Laws on tax and modifications and supplements to some articles of tax decrees

[8] Thông tư 26/2015/TT-BTCguides VAT and tax management as per Decree 12/2015/ND-CP, amending Circular 39/2014/TT-BTC regarding invoices for goods sales and services provision

[9] Nghị định 12/2015/NĐ-CPguides trực tiếp bóng đá k+ Law amending and supplementing some articles of trực tiếp bóng đá k+ Laws on tax and amendments to some Decrees on tax

[10] Thông tư 151/2014/TT-BTCguides trực tiếp bóng đá k+ implementation of Decree 91/2014/ND-CP amending some articles in Decrees on tax regulations

[11] Nghị định 91/2014/NĐ-CPamends trực tiếp bóng đá k+ decrees regulating tax

[12] lịch trực tiếp bóng đá hômamends Circular 156/2013/TT-BTC, 111/2013/TT-BTC, 219/2013/TT-BTC, 08/2013/TT-BTC, 85/2011/TT-BTC, 39/2014/TT-BTC and 78/2014/TT-BTC for administrative procedure reform and simplification on tax

[13] Circular 219/2013/TT-BTCguides trực tiếp bóng đá k+ VAT Law and Decree 209/2013/ND-CP

[14] Nghị định 209/2013/NĐ-CPguides trực tiếp bóng đá k+ VAT Law

[15] Official Dispatch 17557/BTC-TCT year 2013implements provisions effective from January 1, 2014, in trực tiếp bóng đá k+ amended VAT Law

What are details of trực tiếp bóng đá k+ newest Law on value-added tax and its guiding documents in Vietnam in 2024? (Image from trực tiếp bóng đá k+ Internet)

Who is liable to pay value added tax in Vietnamin 2024?

According to Article 4 of trực tiếp bóng đá k+Law on value-added tax 2008, trực tiếp bóng đá k+ entities liable for value-added tax in 2024 are organizations and individuals producing or trading in goods and services subject to VAT and organizations and individuals importing goods subject to VAT.

What is trực tiếp bóng đá k+ VAT rate for clean water for production and daily life in Vietnam?

Pursuant to Clause 2, Article 8 of trực tiếp bóng đá k+Law on value-added tax 2008as supplemented by Clause 3, Article 1 of trực tiếp bóng đá k+Law amending Law on value-added tax 2013and Clauses 2 and 3, Article 3 of trực tiếp bóng đá k+Law Amending Various Tax Laws 2014, trực tiếp bóng đá k+ tax rate is regulated as follows:

Article 8. Tax Rates

[...]

2. A tax rate of 5% applies to trực tiếp bóng đá k+ following goods and services:

a) Clean water for production and daily life;

b) Ores used for fertilizer production; pest control drugs and growth stimulants for livestock and crops

d) Services related to digging, dredging channels, ditches, ponds, lakes for agricultural production; pest control for crops; preliminary processing, preservation of agricultural products;

dd) Agricultural and aquatic products unprocessed, except for products specified in Clause 1, Article 5 of this Law;

e) Semi-processed rubber; semi-processed resin; nets, ropes, and fibers for making fishing nets;

g) Fresh food; forest products unprocessed, except for wood, bamboo shoots, and products specified in Clause 1, Article 5 of this Law;

h) Sugar; by-products in sugar production, including molasses, cane bagasse, mud residue;

i) Products made from jute, sedge, bamboo, rattan, leaves, straw, coconut shell, coconut coir, water hyacinth, and other handicraft products produced from agricultural recycled materials; semi-processed cotton; newsprint paper;

[...]

Thus, trực tiếp bóng đá k+ VAT rate for clean water for production and daily life is 5%.