bóng đá hôm nay trực tiếpAre medical physiological measurement devices subject to value-added tax (VAT) in Vietnam?
Are medical physiological measurement devices subject to value-added tax (VAT) in Vietnam?
Pursuant to Article 3 of bóng đá hôm nay trực tiếpValue-Added Tax Law 2008, which provides for bóng đá hôm nay trực tiếp subjects subject to value-added tax as follows:
Subjects subject to tax
Goods and services used for production, business, and consumption in Vietnam are subject to value-added tax, except for bóng đá hôm nay trực tiếp subjects specified in Article 5 of this Law.
Additionally, referring to bóng đá hôm nay trực tiếp provisions in Article 5 of bóng đá hôm nay trực tiếpValue-Added Tax Law 2008, as supplemented by Clause 1, Article 3 of bóng đá hôm nay trực tiếpLaw amending Tax Laws 2014and amended by Clause 1, Article 1 ofLaw No. 106/2016/QH13, Clause 1, Article 1 of bóng đá hôm nay trực tiếpAmended Value-Added Tax Law 2013which provides for subjects not subject to value-added tax.
Thus, medical physiological measurement devices are subject to value-added tax.
Are medical physiological measurement devices subject to value-added tax in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
What is bóng đá hôm nay trực tiếp VAT rate applied to physiological measurement devices in Vietnam?
Based on point c, clause 1, Article 1 ofDecree 72/2024/ND-CPregulating bóng đá hôm nay trực tiếp reduction of value-added tax as follows:
Reduction of Value-Added Tax
- Reduction of value-added tax for groups of goods and services currently applying bóng đá hôm nay trực tiếp 10% tax rate, except for bóng đá hôm nay trực tiếp following groups of goods and services:
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c) Information technology according to bóng đá hôm nay trực tiếp law on information technology. Details in Appendix III issued together with this Decree.
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Also, according to Appendix 3 issued together withDecree 72/2024/ND-CPregulations on bóng đá hôm nay trực tiếp list of information technology goods and services not subject to VAT reduction include specialized electronic devices, including physiological measurement devices.
Thus, bóng đá hôm nay trực tiếp VAT rate applied to physiological measurement devices is 10%.
How to determine bóng đá hôm nay trực tiếp place for submitting value-added tax in Vietnam?
According to Article 20 ofCircular 219/2013/TT-BTCregarding bóng đá hôm nay trực tiếp place for submitting value-added tax as follows:
Place for submitting tax
- Taxpayers declare and pay VAT at bóng đá hôm nay trực tiếp locality of production and business.
- Taxpayers who declare and pay VAT by bóng đá hôm nay trực tiếp deduction method with a dependent accounting production facility located in a different province, city directly under bóng đá hôm nay trực tiếp Central Government from where bóng đá hôm nay trực tiếp headquarters is located must pay VAT at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp production facility and headquarters are located.
- In cases where enterprises, cooperatives apply bóng đá hôm nay trực tiếp direct method, have production facilities in a different province, city than bóng đá hôm nay trực tiếp location of bóng đá hôm nay trực tiếp headquarters or engage in itinerant sales activities in other provinces, enterprises and cooperatives shall declare and pay VAT according to a percentage on bóng đá hôm nay trực tiếp revenue for revenue generated in other provinces at bóng đá hôm nay trực tiếp place where bóng đá hôm nay trực tiếp production facility, itinerant sales take place. Enterprises and cooperatives do not have to pay VAT at bóng đá hôm nay trực tiếp headquarters for revenue earned in other provinces that have been declared and taxes have been paid.
- In cases where telecommunications service business establishments engage in postpaid telecommunications services in a different province, city under central authority from where bóng đá hôm nay trực tiếp headquarters is located and establish a dependent accounting branch paying VAT by deduction which participates in this activity, then bóng đá hôm nay trực tiếp telecommunications service business establishment declares and pays VAT for postpaid telecommunications service revenue as follows:
- Declare VAT for bóng đá hôm nay trực tiếp revenue of postpaid telecommunications services of bóng đá hôm nay trực tiếp entire business establishment with bóng đá hôm nay trực tiếp tax agency directly managing bóng đá hôm nay trực tiếp headquarters.
- Pay VAT at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp headquarters is located and at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp dependent accounting branch is located.
bóng đá hôm nay trực tiếp VAT amount to be paid at bóng đá hôm nay trực tiếp locality with bóng đá hôm nay trực tiếp dependent accounting branch is determined by 2% (for postpaid telecommunications services subject to VAT at a 10% rate) on bóng đá hôm nay trực tiếp revenue (exclusive of VAT) of postpaid telecommunications services at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp dependent accounting branch is located.
- bóng đá hôm nay trực tiếp declaration and payment of VAT is implemented according to bóng đá hôm nay trực tiếp provisions of bóng đá hôm nay trực tiếp Tax Administration Law and its guiding documents.
Therefore, bóng đá hôm nay trực tiếp places for submitting value-added tax are regulated as:
- bóng đá hôm nay trực tiếp locality where production and business take place.
- bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp production facility and bóng đá hôm nay trực tiếp head office are located if bóng đá hôm nay trực tiếp taxpayer using bóng đá hôm nay trực tiếp deduction method has a dependent accounting production facility in a different province, city from bóng đá hôm nay trực tiếp head office.
- bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp production facility is situated, bóng đá hôm nay trực tiếp place of itinerant sales if enterprises or cooperatives applying bóng đá hôm nay trực tiếp direct method have production facilities in a different province, city from bóng đá hôm nay trực tiếp headquarters or engage in itinerant sales activities in another province.
- bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp head office is located and bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp dependent accounting branch is situated if a telecommunications service business establishment engages in postpaid telecommunications services in a different province from bóng đá hôm nay trực tiếp headquarters and establishes a dependent accounting branch paying VAT by bóng đá hôm nay trực tiếp deduction method that participates in this local activity.
