Bảo hiểm người học có phải đóng thuế giá trực tiếp bóng đá việt nam hôm nay từ ngày 01/07/2025

Are student insurance subject to value-added đá bóng trực tiếp in Vietnamfrom July 1, 2025?

Pursuant to Clause 7, Article 5 of theLaw on Value-Added đá bóng trực tiếp 2024(effective from July 1, 2025), specific regulations on objects not subject to đá bóng trực tiếp are as follows:

Objects not subject to đá bóng trực tiếp

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6. Watering, drainage; plowing, harrowing land; dredging canals, internal ditches for agricultural production; services for harvesting agricultural products.

7. Land use rights transfer.

8. Life insurance, health insurance,student insurance, other insurance services related to humans; livestock insurance, crop insurance, other agricultural insurance services; insurance for ships, vessels, equipment, and other necessary tools directly serving fisheries catching; reinsurance; insurance for oil and gas projects, foreign-flagged oil tankers rented by foreign oil contractors or subcontractors operating in the Vietnamese sea, overlapping sea areas where Vietnam and adjacent or opposite coastal countries have agreed to place under joint development policies.

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According to Article 18 of theLaw on Value-Added đá bóng trực tiếp 2024, the specific provision on effective timing is as follows:

Effective Timing

1. This Law takes effect from July 1, 2025, except as stipulated in Clause 2 of this Article.

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Thus, according to the above provision, student insurance is not subject to value-added đá bóng trực tiếp from July 1, 2025.

Are student insurance subject to value-added đá bóng trực tiếp in Vietnamfrom July 1, 2025? (Image from the Internet)

Where and how is the value-added đá bóng trực tiếp paid in Vietnam?

According to Article 56 of theLaw on đá bóng trực tiếp Administration 2019, the specific regulations on đá bóng trực tiếp payment locations and methods are as follows:

[1]Taxpayers shall pay đá bóng trực tiếp into the state budget as prescribed below:

- At the State Treasury;

- At the đá bóng trực tiếp administration agency where the đá bóng trực tiếp declaration dossier is received;

- Through an organization authorized by the đá bóng trực tiếp administration agency to collect taxes;

- Through commercial banks, other credit institutions, and service organizations in accordance with the law.

[2]The State Treasury, commercial banks, other credit institutions, and service organizations in accordance with the law are responsible for arranging locations, equipment, and officials to facilitate prompt đá bóng trực tiếp payment by taxpayers into the state budget.

[3]The agency or organization receiving đá bóng trực tiếp payments or withholding đá bóng trực tiếp must issue a đá bóng trực tiếp receipt to the taxpayer.

[4]Within 8 working hours from receiving the đá bóng trực tiếp payment from the taxpayer, the agency or organization receiving the đá bóng trực tiếp must transfer the money into the state budget. In cases where đá bóng trực tiếp is collected in cash in remote, island, and difficult-access areas, the time to transfer đá bóng trực tiếp into the state budget is subject to regulations by the Minister of Finance.

Which entities shallpay the value-added đá bóng trực tiếp in Vietnam from July 1, 2025?

According to Article 4 of theLaw on Value-Added đá bóng trực tiếp 2024(effective from July 1, 2025), specific provisions on value-added đá bóng trực tiếp payers are as follows:

- Organizations, households, and individuals producing and trading goods and services subject to value-added đá bóng trực tiếp (hereinafter referred to as business establishments).

- Organizations and individuals importing goods subject to value-added đá bóng trực tiếp (hereinafter referred to as importers).

- Organizations and individuals producing and doing business in Vietnam purchasing services (including cases where services are attached to goods) from foreign organizations without permanent establishments in Vietnam, individuals residing overseas not residing in Vietnam, except as stipulated in Clause 4 and Clause 5, Article 4 of theLaw on Value-Added đá bóng trực tiếp 2024; organizations producing and doing business in Vietnam purchasing goods and services to perform exploration, development, and exploitation of oil and gas fields from foreign organizations not having a permanent establishment in Vietnam, individuals residing overseas not residing in Vietnam.

- Foreign suppliers without permanent establishments in Vietnam engaging in e-commerce businesses, digital platform-based businesses with organizations or individuals in Vietnam (hereinafter referred to as foreign suppliers); foreign digital platform managers processing the đá bóng trực tiếp payment obligations on behalf of the foreign suppliers; organizations in Vietnam implementing value-added đá bóng trực tiếp calculation methods deducting đá bóng trực tiếp to purchase services from foreign suppliers without permanent establishments in Vietnam through e-commerce or digital platforms to process the đá bóng trực tiếp payment obligations on behalf of the foreign suppliers.

- Organizations managing e-commerce trading floors, digital platforms with payment functions executing đá bóng trực tiếp withholding, processing, and accounting for the đá bóng trực tiếp deducted for household businesses, and individual businesses on e-commerce platforms and digital platforms.

When is the value-added đá bóng trực tiếp determined according to the new law in Vietnam?

According to Article 8 of theLaw on Value-Added đá bóng trực tiếp 2024, specific provisions on the timing to determine value-added đá bóng trực tiếp are as follows:

[1]The timing to determine value-added đá bóng trực tiếp is prescribed as follows:

- For goods, it is at the point of transferring ownership or the right to use the goods to the buyer or at the time of invoicing, regardless of whether the payment has been received or not;

- For services, it is at the point of completion of the service provision or the time of invoicing for the service provision, regardless of whether the payment has been received or not.

[2]The timing to determine value-added đá bóng trực tiếp for the following goods and services is stipulated by the Government of Vietnam:

- Exported goods, imported goods;

- Telecommunication services;

- Insurance business services;

- Electricity supply, electricity production activities, and clean water activities;

- Real estate business activities;

- Construction, installation, and oil and gas activities.