Are parking fees at apartment buildings eligible for a value-added vtv2 trực tiếp bóng đá hôm nay reduction in Vietnam?
Are parking fees at apartment buildings eligible for a value-added vtv2 trực tiếp bóng đá hôm nay reduction in Vietnam?
Based onDecision 43/2018/QD-TTgwhich stipulates the system of product sectors in Vietnam, services that charge for parking at apartment buildings are identified as "Management services for road vehicle parking facilities" (sector code 52253).
Additionally, pursuant to Articles 9, 10, and 11 ofCircular 219/2013/TT-BTCwhich regulate the applications of value-added vtv2 trực tiếp bóng đá hôm nay rates of 0%, 5%, 10%, the parking fees at apartment buildings are subject to a vtv2 trực tiếp bóng đá hôm nay rate of 10%.
However, based on Article 1Decree 72/2024/ND-CPregarding the reduction of value-added vtv2 trực tiếp bóng đá hôm nay as follows:
Value-Added vtv2 trực tiếp bóng đá hôm nay Reduction
- A reduction of value-added vtv2 trực tiếp bóng đá hôm nay applies to groups of goods and services that are subject to a vtv2 trực tiếp bóng đá hôm nay rate of 10%, except for the following groups:
a) Telecommunications, finance, banking, securities, insurance, real estate business, metals and fabricated metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details in Appendix I issued with this Decree.
b) Products and services subject to special consumption vtv2 trực tiếp bóng đá hôm nay. 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.
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- Value-Added vtv2 trực tiếp bóng đá hôm nay Reduction Rate
a) Businesses calculating value-added vtv2 trực tiếp bóng đá hôm nay by the deduction method shall apply a vtv2 trực tiếp bóng đá hôm nay rate of 8% for the goods and services specified in Clause 1 of this Article.
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Furthermore, comparing with the list stipulated in Appendices 1, 2, 3 ofDecree 72/2024/ND-CP, management services for road vehicle parking facilities (sector code 52253) are not included in the specified services.
Thus, the parking fees at apartment buildings are eligible for a value-added vtv2 trực tiếp bóng đá hôm nay reduction and will be subject to a vtv2 trực tiếp bóng đá hôm nay rate of 8%.
Are parking fees at apartment buildings eligible for a value-added vtv2 trực tiếp bóng đá hôm nay reduction in Vietnam? (Image from the Internet)
What are regulations on the value-added vtv2 trực tiếp bóng đá hôm nay deduction method in Vietnam?
Based on Clause 1, Article 10 ofLaw on Value-Added vtv2 trực tiếp bóng đá hôm nay 2008, as amended by Clause 4, Article 1 of theAmended Law on Value-Added vtv2 trực tiếp bóng đá hôm nay 2013, the regulations on the method of value-added vtv2 trực tiếp bóng đá hôm nay deduction are as follows:
- The value-added vtv2 trực tiếp bóng đá hôm nay payable under the deduction method equals the output value-added vtv2 trực tiếp bóng đá hôm nay minus the deductible input value-added vtv2 trực tiếp bóng đá hôm nay;
- The output value-added vtv2 trực tiếp bóng đá hôm nay equals the total value-added vtv2 trực tiếp bóng đá hôm nay of the goods and services sold, as recorded on the value-added vtv2 trực tiếp bóng đá hôm nay invoice.
The value-added vtv2 trực tiếp bóng đá hôm nay for goods and services sold recorded on the value-added vtv2 trực tiếp bóng đá hôm nay invoice is calculated by applying the vtv2 trực tiếp bóng đá hôm nay rate to the taxable price of the goods and services sold.
In case the payment receipt price includes value-added vtv2 trực tiếp bóng đá hôm nay, the output value-added vtv2 trực tiếp bóng đá hôm nay is determined by subtracting the taxable price from the payment receipt price according to the provisions in Point k, Clause 1, Article 7 ofLaw on Value-Added vtv2 trực tiếp bóng đá hôm nay 2008;
- The deductible input value-added vtv2 trực tiếp bóng đá hôm nay is the total value-added vtv2 trực tiếp bóng đá hôm nay recorded on the invoices for purchased goods and services, value-added vtv2 trực tiếp bóng đá hôm nay payment vouchers for imported goods, and meets the conditions set by Article 12 ofLaw on Value-Added vtv2 trực tiếp bóng đá hôm nay 2008.
Where is the value-added vtv2 trực tiếp bóng đá hôm nay submitted in Vietnam?
Based on Article 20 ofCircular 219/2013/TT-BTCregulating the location for submitting value-added vtv2 trực tiếp bóng đá hôm nay:
Place of vtv2 trực tiếp bóng đá hôm nay Payment
- Taxpayers shall declare and pay value-added vtv2 trực tiếp bóng đá hôm nay at the locality where the production or business activities are conducted.
- Taxpayers declaring and paying value-added vtv2 trực tiếp bóng đá hôm nay by the deduction method with dependent accounting production facilities located in a province or city under central authority different from the one where the headquarters are located must pay value-added vtv2 trực tiếp bóng đá hôm nay at both the locality of the production facility and the locality where the headquarters are located.
- In case enterprises or cooperatives apply the direct method with production facilities in a different province or city than where the headquarters are located or have itinerant sales outside the province, they shall declare and pay value-added vtv2 trực tiếp bóng đá hôm nay based on a percentage of revenue generated outside the province at the locality where the production facility or itinerant sales are conducted. Enterprises or cooperatives do not have to pay value-added vtv2 trực tiếp bóng đá hôm nay based on a percentage of revenue at the main headquarters for revenue that has already been declared and paid for out-of-province sales.
- If a telecommunications service provider has postpaid telecommunications service activities in a province or city under central authority different from the one where its headquarters are located and establishes dependent accounting branches that pay value-added vtv2 trực tiếp bóng đá hôm nay by the deduction method while engaging in postpaid telecommunications service activities in that location, the telecommunications service provider shall declare and pay value-added vtv2 trực tiếp bóng đá hôm nay for postpaid telecommunications services as follows:
- Declare value-added vtv2 trực tiếp bóng đá hôm nay for the entire postpaid telecommunications service revenue at the vtv2 trực tiếp bóng đá hôm nay agency directly managing the headquarters.
- Pay value-added vtv2 trực tiếp bóng đá hôm nay at the location where the headquarters are located and at the location where the dependent accounting branches are located.
The value-added vtv2 trực tiếp bóng đá hôm nay payable at the locality where the dependent accounting branches are located is determined as 2% (for postpaid telecommunications services subject to a 10% VAT rate) of the (exclusive of VAT) revenue from postpaid telecommunications services at the location of the dependent accounting branches.
- The declaration and payment of value-added vtv2 trực tiếp bóng đá hôm nay are implemented in accordance with the Law on vtv2 trực tiếp bóng đá hôm nay Administration and its guiding documents.
Thus, the place of submitting value-added vtv2 trực tiếp bóng đá hôm nay is regulated as:
- The locality where production or business activities are conducted.
- The locality of the production facility and the locality where the headquarters are located if the taxpayer pays value-added vtv2 trực tiếp bóng đá hôm nay by the deduction method with dependent accounting production facilities located in a different province or city under central authority than the one where the headquarters are located.
- The locality where the production facility or itinerant sales are conducted if enterprises or cooperatives apply the direct method with production facilities in a different province or city than where the headquarters are located or have itinerant sales outside the province.
- The locality where the headquarters are located and the locality where the dependent accounting branches are located if a telecommunications service provider has postpaid telecommunications service activities in a different province or city under central authority than where the headquarters are located and establishes dependent accounting branches that pay value-added vtv2 trực tiếp bóng đá hôm nay by the deduction method while engaging in postpaid telecommunications service activities there.
