Are lịch trực tiếp bóng đá hôm nay imported as humanitarian aid subject to value-added tax in Vietnam?

Are lịch trực tiếp bóng đá hôm nay imported as humanitarian aid subject to value-added tax in Vietnam?

According to the provisions in Clause 19, Article 5 of theLaw on Value Added Tax 2008, the objects not subject to tax are as follows:

Non-taxable objects

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19. Imported lịch trực tiếp bóng đá hôm nay in the case of humanitarian aid, non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, social-professional organizations, people's armed units; gifts for individuals in Vietnam according to the regulations of the Government of Vietnam; lịch trực tiếp bóng đá hôm nay of foreign organizations and individuals according to diplomatic immunity standards; lịch trực tiếp bóng đá hôm nay carried on person within duty-free luggage standards.

lịch trực tiếp bóng đá hôm nay and services sold to foreign organizations and individuals, international organizations for humanitarian aid, non-refundable aid to Vietnam.

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Meanwhile, Clause 19, Article 4 ofCircular 219/2013/TT-BTCprovides guidance as follows:

Objects not subject to VAT

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19. Imported lịch trực tiếp bóng đá hôm nay and lịch trực tiếp bóng đá hôm nay, services sold to organizations, individuals for humanitarian aid, non-refundable aid in the following cases:

a) Imported lịch trực tiếp bóng đá hôm nay in the case of humanitarian aid, non-refundable aid and must be certified by the Ministry of Finance or Department of Finance;

b) Gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, social-professional organizations, people's armed units according to legal regulations on gifts;

c) Gifts for individuals in Vietnam according to legal regulations on gifts;

d) lịch trực tiếp bóng đá hôm nay of foreign organizations and individuals according to diplomatic immunity standards under legal regulations on diplomatic privileges and immunities; lịch trực tiếp bóng đá hôm nay are possessions of overseas Vietnamese resettling in Vietnam;

đ) lịch trực tiếp bóng đá hôm nay carried on person within duty-free luggage standards;

The level of imported lịch trực tiếp bóng đá hôm nay that are not subject to VAT at the import stage aligns with the import duty exemption level regulated in the Import and Export Tax Law and guiding documents.

Imported lịch trực tiếp bóng đá hôm nay of organizations and individuals entitled to diplomatic immunity under legal regulations on diplomatic privileges and immunities are not subject to VAT. If those with diplomatic immunity purchase lịch trực tiếp bóng đá hôm nay and services in Vietnam that are subject to VAT, they fall under the tax refund case as guided in Clause 7, Article 18 of this Circular.

Objects, lịch trực tiếp bóng đá hôm nay, and procedures for dossiers to enjoy diplomatic immunities are guided by the Ministry of Finance regarding implementing VAT refunds for diplomatic missions, consular offices, and representative offices of international organizations in Vietnam.

e) lịch trực tiếp bóng đá hôm nay and services sold to foreign organizations and individuals, international organizations for humanitarian aid, non-refundable aid to Vietnam.

Procedures for international organizations, foreigners purchasing lịch trực tiếp bóng đá hôm nay and services in Vietnam for humanitarian aid, non-refundable aid to Vietnam to be VAT-exempt: international organizations, foreigners must send a document to the selling facility, clearly stating the name of the international organization, foreign person purchasing lịch trực tiếp bóng đá hôm nay and services for humanitarian aid, non-refundable aid to Vietnam, quantity or value of lịch trực tiếp bóng đá hôm nay purchased; certification from the Ministry of Finance or Department of Finance regarding this aid.

When selling lịch trực tiếp bóng đá hôm nay, the business establishment must issue invoices in accordance with the legal regulations on invoices, clearly stating that the lịch trực tiếp bóng đá hôm nay are sold to foreign organizations and individuals, international organizations for non-refundable aid, humanitarian aid without VAT and must retain the document of the international organization or Vietnamese representative agency as a basis for tax declaration. If foreign organizations, individuals, or international organizations purchase lịch trực tiếp bóng đá hôm nay and services in Vietnam for non-refundable aid, humanitarian aid with VAT, they fall under the tax refund case as guided in Clause 6, Article 18 of this Circular.

Thus, lịch trực tiếp bóng đá hôm nay imported as humanitarian aid are not subject to value-added tax; however, these lịch trực tiếp bóng đá hôm nay imported as humanitarian aid must be certified by the Ministry of Finance or Department of Finance.

Are lịch trực tiếp bóng đá hôm nay imported as humanitarian aid subject to value-added tax in Vietnam?(Image from Internet)

Are export-import duties applied to lịch trực tiếp bóng đá hôm nay imported as humanitarian aid in Vietnam?

Pursuant to Article 2 of theImport and Export Tax Law 2016, it stipulates as follows:

Taxable objects

1. lịch trực tiếp bóng đá hôm nay exported, imported through Vietnam's borders or checkpoints.

2. lịch trực tiếp bóng đá hôm nay exported from the domestic market to the non-tariff area, lịch trực tiếp bóng đá hôm nay imported from the non-tariff area into the domestic market.

3. lịch trực tiếp bóng đá hôm nay locally exported, imported and lịch trực tiếp bóng đá hôm nay exported, imported by businesses exercising export rights, import rights, distribution rights.

4. Non-application of export and import duties applies to the following cases:

a) lịch trực tiếp bóng đá hôm nay in transit, transshipment;

b) lịch trực tiếp bóng đá hôm nay imported as humanitarian aid, non-refundable aid lịch trực tiếp bóng đá hôm nay;

c) lịch trực tiếp bóng đá hôm nay exported from the non-tariff area abroad; lịch trực tiếp bóng đá hôm nay imported from abroad into the non-tariff area and only used within the non-tariff area; lịch trực tiếp bóng đá hôm nay transferred from one non-tariff area to another;

d) The portion of petroleum used to pay natural resource tax to the State upon export.

5. the Government of Vietnam determines the specific details of this Article.

Therefore, lịch trực tiếp bóng đá hôm nay imported as humanitarian aid are not subject to import-export duties under legal regulations.

Thus, entities receiving aid from a non-Government of Vietnam organization are not required to pay taxes.

What is the deadline for paying import-export duties in Vietnam?

Based on Article 9 of theImport and Export Tax Law 2016, it stipulates as follows:

- Exported and imported lịch trực tiếp bóng đá hôm nay that are subject to taxes must pay taxes before customs clearance or lịch trực tiếp bóng đá hôm nay release as per regulations.

If guaranteed by a credit institution for the tax amount to be paid, lịch trực tiếp bóng đá hôm nay may be cleared or released, but late payment interest must be paid according to the tax management law from the clearance or release date to the tax payment date.

The maximum guarantee period is 30 days from the date of registering the customs declaration.

If the guarantee period expires without tax and late payment interest being paid, the guarantor is responsible for fully paying tax and late payment interest on behalf of the taxpayer.

- Taxpayers entitled to preferential policies under the customs law may remit taxes for customs declarations cleared or released in a month, no later than the tenth day of the following month.

After this period, if taxpayers have not paid taxes, they must fully pay the tax debt and late payment interest as stipulated.