Are household businesses in growth stimulants lịch trực tiếp bóng đá hôm nay animals in disadvantaged areas in Vietnam eligible lịch trực tiếp bóng đá hôm nay a 5% VAT rate?
Are household businesses in growth stimulants lịch trực tiếp bóng đá hôm nay animals in disadvantaged areasin Vietnam eligible lịch trực tiếp bóng đá hôm nay a 5% VAT rate?
Pursuant to Clause 2, Article 10 ofCircular 219/2013/TT-BTC(amended by Clause 6, Article 1 ofCircular 26/2015/TT-BTC), regulations are as follows:
5% Tax Rate
- Clean water used lịch trực tiếp bóng đá hôm nay production and domestic purposes, excluding bottled, canned drinking water, and other types of beverages subject to a 10% tax rate.
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- Ores lịch trực tiếp bóng đá hôm nay fertilizer production; pesticides and livestock, plant growth stimulants include:
a) Ores lịch trực tiếp bóng đá hôm nay fertilizer production are ores used as raw materials lịch trực tiếp bóng đá hôm nay fertilizer production, such as Apatite ores used lịch trực tiếp bóng đá hôm nay phosphorus fertilizer production, peat used lịch trực tiếp bóng đá hôm nay biofertilizer.
b) Pesticides include plant protection drugs according to the List of plant protection drugs issued by the Ministry of Agriculture and Rural Development and other pesticides.
c) Livestock and plant growth stimulants.
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According to the regulation, livestock and plant growth stimulants are eligible lịch trực tiếp bóng đá hôm nay a 5% tax rate, not differentiating between disadvantaged areas or other regions.
Thus, household businesses in disadvantaged areas in growth stimulants lịch trực tiếp bóng đá hôm nay animals are eligible lịch trực tiếp bóng đá hôm nay a 5% VAT rate.
Are household businesses in growth stimulants lịch trực tiếp bóng đá hôm nay animals in disadvantaged areas in Vietnam eligible lịch trực tiếp bóng đá hôm nay a 5% VAT rate? (Image from the Internet)
Are goods with a contract signed in Vietnam but the point of delivery received abroad eligible lịch trực tiếp bóng đá hôm nay a 0% VAT rate in Vietnam?
Pursuant to Point a, Clause 1, Article 9 ofCircular 219/2013/TT-BTC, regulations are as follows:
0% Tax Rate
- The 0% tax rate applies to exported goods and services; construction and installation activities overseas and in free trade zones; international transportation; goods and services not subject to VAT when exported, excluding cases where the 0% tax rate does not apply as guided in Clause 3 of this Article.
Exported goods and services are those sold, supplied to organizations, individuals abroad and consumed outside Vietnam; sold, supplied to organizations, individuals in free trade zones; goods and services provided lịch trực tiếp bóng đá hôm nay foreign customers as prescribed by law.
a) Exported goods include:
- Goods exported abroad, including outsourcing exports;
- Goods sold into free trade zones according to regulations of the Prime Minister of the Government of Vietnam; goods sold to duty-free shops;
- Goods sold where the delivery, receipt point is outside Vietnam;
- Spare parts, materials lịch trực tiếp bóng đá hôm nay repairing, maintaining vehicles, machinery lịch trực tiếp bóng đá hôm nay foreign parties and consumed outside Vietnam;
- Cases considered as export according to law:
+ Goods processed lịch trực tiếp bóng đá hôm nay onward transfer according to the commercial law on international goods trading activities and agency activities in purchasing, selling, processing goods with foreign countries.
+ Goods exported on the spot as prescribed by law.
+ Goods exported lịch trực tiếp bóng đá hôm nay sale at fairs, exhibitions abroad.
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Thus, according to the regulation, exported goods are eligible lịch trực tiếp bóng đá hôm nay a 0% VAT rate, specifically goods sold where the delivery, receipt point is outside Vietnam are eligible lịch trực tiếp bóng đá hôm nay this rate, even if the contracts between the parties are signed within Vietnam's territory.
Is the real estate auction service currently eligible lịch trực tiếp bóng đá hôm nay a VAT reduction in Vietnam?
Pursuant to Clause 1, Article 1 ofDecree 72/2024/ND-CPregulations on subjects eligible lịch trực tiếp bóng đá hôm nay VAT reduction are specifically as follows:
VAT Reduction
- VAT reduction applies to groups of goods, services currently subject to a 10% tax rate, except lịch trực tiếp bóng đá hôm nay the following groups of goods, services:
a) Telecommunications, financial, banking, securities, insurance activities, real estate business, metals and fabricated metal products, mining products (except coal mining), coke, refined petroleum, chemical products. Details in Appendix I issued with this Decree.
b) Products and services subject to special consumption tax. Details in Appendix II issued with this Decree.
c) Information technology according to the law on information technology. Details in Appendix III issued with this Decree.
d) VAT reduction lịch trực tiếp bóng đá hôm nay each type of goods, services specified in Clause 1 of this Article applies uniformly at the stages of import, production, processing, and commercial business. lịch trực tiếp bóng đá hôm nay coal mining products sold (including cases where coal is mined then screened, classified in a closed process before sale) subject to VAT reduction. Coal products in Appendix I issued with this Decree, at stages other than mining and selling, are not subject to VAT reduction.
Major corporations implementing a closed process before sale are also subject to VAT reduction lịch trực tiếp bóng đá hôm nay coal mining products sold.
Cases of goods, services specified in Appendices I, II, and III issued with this Decree subject to non-VAT or a 5% VAT rate according to the VAT Law shall follow the VAT Law and are not eligible lịch trực tiếp bóng đá hôm nay VAT reduction.
- VAT reduction level
a) Business establishments calculating VAT by the credit method shall apply an 8% VAT rate lịch trực tiếp bóng đá hôm nay goods, services specified in Clause 1 of this Article.
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The real estate auction service is specified in Appendix I, code 6820200, in the list of goods and services not eligible lịch trực tiếp bóng đá hôm nay VAT reduction, so the principle still applies a 10% VAT rate.
