Từ 01/07/2025 Hàng hóa, xem bóng đá trực tiếp vtv2 vụ có nhiều mức thuế suất khác nhau thì kê khai thuế GTGT như thế nào?
From July 1, 2025, how to declare VAT for goods bóng đá hôm nay trực tiếp services with different VAT rates in Vietnam?
According to Clause 4, Article 9 of theLaw on Value-Added Tax 2024(effective from July 1, 2025) it is stipulated as follows:
Tax Rates
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4. Businesses that offer multiple types of goods bóng đá hôm nay trực tiếp services subjected to different value-added tax rates (including items not subjected to value-added tax) must declare value-added tax according to each tax rate prescribed for each type of goods bóng đá hôm nay trực tiếp service. If the business cannot determine according to each tax rate, it must compute bóng đá hôm nay trực tiếp pay tax according to the highest tax rate applied for the goods bóng đá hôm nay trực tiếp services produced or provided by the business.
5. Products from plantations, forests, husbandry, aquaculture, or capture that have not been processed into other products or have only undergone simple processing for use as feed or pharmaceuticals will apply the value-added tax rate according to the prescribed rate for plant, forest, husbandry, or aquatic products.
Therefore, businesses offering different goods bóng đá hôm nay trực tiếp services subject to varied value-added tax rates (including non-taxable items) must declare value-added tax at each prescribed rate for each type of goods bóng đá hôm nay trực tiếp service; if unable to determine each tax rate, they must calculate bóng đá hôm nay trực tiếp pay tax according to the highest tax rate applied to the goods bóng đá hôm nay trực tiếp services produced or provided by the business.
From July 1, 2025, how to declare VAT for goods bóng đá hôm nay trực tiếp services with different VAT rates in Vietnam?(Image from Internet)
Vietnam: What is the List of goods subject to VAT for the first six months of 2025?
The VAT rates for the first six months of 2025 (from January 1, 2025 - June 30, 2025) apply to the following goods bóng đá hôm nay trực tiếp services:
(1) VAT Rate of 0%:
According to the provisions in Clause 1, Article 8 of theLaw on Value-Added Tax 2008(amended by Clause 3, Article 1 of theAmended Law on Value-Added Tax 2013; Clause 2, Article 1 of theAmended Law on Value-Added Tax, Special Consumption Tax Law, bóng đá hôm nay trực tiếp Tax Administration Law 2016) providing a 0% tax rate, as follows:
The 0% tax rate applies to export goods bóng đá hôm nay trực tiếp services, international transportation, bóng đá hôm nay trực tiếp goods bóng đá hôm nay trực tiếp services not subject to value-added tax as prescribed in Article 5 of theLaw on Value-Added Tax 2008when exported, excluding the following cases:
- Transfer of technology, transfer of intellectual property rights abroad;
- Reinsurance services abroad;
- Credit granting services;
- Capital transfer
;- Derivative financial services;
- Postal bóng đá hôm nay trực tiếp telecommunications services;
- Export products prescribed in Clause 23, Article 5 of theLaw on Value-Added Tax 2008.
Export goods bóng đá hôm nay trực tiếp services are goods bóng đá hôm nay trực tiếp services consumed outside Vietnam, in non-tariff zones; goods bóng đá hôm nay trực tiếp services provided to foreign customers as regulated by the Government of Vietnam.
(2) VAT Rate of 5%:
Based on the provisions in Clause 2, Article 8 of theLaw on Value-Added Tax 2008(supplemented by Clause 3, Article 1 of theAmended Law on Value-Added Tax 2013; Points b, c, bóng đá hôm nay trực tiếp k of this clause are amended, repealed by Clauses 2 bóng đá hôm nay trực tiếp 3, Article 3 of theLaw Amending Tax Laws 2014) stipulating the 5% tax rate applies to the following goods bóng đá hôm nay trực tiếp services:
- Clean water for production bóng đá hôm nay trực tiếp living purposes;
- Ores for fertilizer production; pesticides bóng đá hôm nay trực tiếp growth stimulants for livestock bóng đá hôm nay trực tiếp crops;
- Dredging, excavation services for channels, ditches, ponds serving agricultural production; cultivation, care, pest control for plants; preliminary processing, preservation of agricultural products;
- Unprocessed agricultural bóng đá hôm nay trực tiếp aquatic products, except those specified in Clause 1, Article 5 of theLaw on Value-Added Tax 2008;
- Preprocessed rubber latex, processed resin; nets, ropes, bóng đá hôm nay trực tiếp yarn for weaving fishing nets;
- Fresh food; unprocessed forest products, except timber, bamboo shoots, bóng đá hôm nay trực tiếp products specified in Clause 1, Article 5 of theLaw on Value-Added Tax 2008;
- Sugar; by-products in sugar production, including molasses, bagasse, mud residues;
- Products made from jute, sedge, bamboo, leaves, straw, coconut shells, water hyacinth leaves, bóng đá hôm nay trực tiếp other handicraft products produced from agricultural materials; preprocessed cotton; newspaper print paper;
- Medical equipment, medical cotton, medical sanitary pads; preventive bóng đá hôm nay trực tiếp curative drugs; pharmaceutical products, medicinal materials that are production materials for preventive bóng đá hôm nay trực tiếp curative drugs;
- Educational tools for teaching bóng đá hôm nay trực tiếp learning, including models, drawings, boards, chalk, rulers, compasses, bóng đá hôm nay trực tiếp specialized equipment for teaching, research, scientific experimentation
;- Cultural, exhibition, sports activities; artistic performances, film production, import, distribution, bóng đá hôm nay trực tiếp screening;
- Children's toys; books of various kinds, except for books specified in Clause 15, Article 5, of the [Law on Value-Added Tax 2008];
- Scientific bóng đá hôm nay trực tiếp technological services according to the Law on Science bóng đá hôm nay trực tiếp Technology 2013.
(3) VAT Rate of 10%:
According to the provisions in Clause 3, Article 8, of the Law on Value-Added Tax 2008, the VAT rate of 10% applies to goods bóng đá hôm nay trực tiếp services not applying the 0% bóng đá hôm nay trực tiếp 5% tax rates.
(4) VAT Rate of 8%:
Beginning 8 ofNghị vtv2 trực tiếp bóngon reducing the VAT rate by 2% for groups of goods bóng đá hôm nay trực tiếp services currently applying the 10% VAT rate down to 8% except certain groups of goods bóng đá hôm nay trực tiếp services such as telecommunications, information technology, financial services, banking, stock market, insurance, real estate business, metals, ready-made metal products, mining products (excluding coal mining), coke, refined petroleum products, chemical products, goods bóng đá hôm nay trực tiếp services subject to special consumption tax from January 01, 2025, to the end of June 30, 2025.
What is the List of Goods Subject to VAT for the Last Six Months of 2025?
Pursuant to Article 9 of theLaw on Value-Added Tax 2024, the list of goods subject to a 0%, 5%, bóng đá hôm nay trực tiếp 10% value-added tax is regulated as follows:
(1) Tax rate of 0% :
- Export goods include: goods from Vietnam sold to organizations, individuals abroad bóng đá hôm nay trực tiếp consumed outside Vietnam; goods from Vietnam's domestic area sold to organizations in non-tariff zones bóng đá hôm nay trực tiếp consumed in non-tariff zones directly serving export production activities; goods sold in isolated areas to individuals (foreigners or Vietnamese) who have completed exit procedures; goods sold in duty-free shops;
- Export services include: services provided directly to organizations, individuals abroad bóng đá hôm nay trực tiếp consumed outside Vietnam; services provided directly to organizations in non-tariff zones bóng đá hôm nay trực tiếp consumed in non-tariff zones directly serving export production activities;
- Other export goods bóng đá hôm nay trực tiếp services include: international transport; vehicle rental services for use outside the territory of Vietnam; services in the aviation bóng đá hôm nay trực tiếp maritime sectors provided directly or through agents for international transport; construction bóng đá hôm nay trực tiếp installation activities overseas or in non-tariff zones; digital content products supplied to overseas parties bóng đá hôm nay trực tiếp with records demonstrating consumption outside Vietnam as regulated by the Government of Vietnam; spare parts, materials for repairing, maintaining vehicles, machinery, bóng đá hôm nay trực tiếp equipment for overseas parties bóng đá hôm nay trực tiếp consumed outside Vietnam; goods processed onward for export according to law; goods, services not subject to value-added tax when exported, except in cases where the 0% tax rate does not apply
- Cases where the 0% tax rate does not apply include:
+ Technology transfer, intellectual property rights transfer abroad; reinsurance services abroad;
+ Credit granting services;
+ Capital transfer;
+ Derivative products; postal bóng đá hôm nay trực tiếp telecommunications services;
+ Export products prescribed in Clause 23, Article 5 of the Law on Value-Added Tax 2024;
+ Imported tobacco, alcohol, beer subsequently exported;
+ Petrol, oil purchased domestically for sale to businesses in non-tariff zones;
+ Cars sold to organizations, individuals in non-tariff zones.
(2) Tax rate of 5%:
- Clean water serving production bóng đá hôm nay trực tiếp living purposes excluding bottled, canned drinking water, bóng đá hôm nay trực tiếp other types of beverages;
- Fertilizers, ores for fertilizer production, pesticides, bóng đá hôm nay trực tiếp growth stimulants for livestock as prescribed by law;
- Dredging, excavation services for channels, ditches, ponds serving agricultural production; cultivation, care, pest control for plants; preliminary processing, preservation of agricultural products;
- Unprocessed plant products, forest products (excluding timber, bamboo), husbandry, aquaculture, capture, processed into other products or only simply processed, except those specified in Clause 1, Article 5 of the VAT Law 2024;
- Rubber latex in sheet, strip, bun, or crumb form; nets, ropes, bóng đá hôm nay trực tiếp yarn for weaving fishing nets;
- Products made from jute, sedge, bamboo, leaves, straw, coconut shells, water hyacinth, bóng đá hôm nay trực tiếp other handicrafts produced using agricultural exploit materials; combed bóng đá hôm nay trực tiếp carded cotton; newspaper print paper;
- Vessels for fishing operations in marine areas; specialized machinery bóng đá hôm nay trực tiếp equipment for agricultural production as regulated by the Government of Vietnam;
- Medical equipment according to the law on management of medical equipment; preventive bóng đá hôm nay trực tiếp curative drugs; pharmaceutical substances, medicinal materials as production materials for preventive bóng đá hôm nay trực tiếp curative drugs;
- Teaching bóng đá hôm nay trực tiếp learning equipment including models, drawings, boards, chalk, rulers, compasses;
- Traditional bóng đá hôm nay trực tiếp folk performance art activities;
- Children's toys; books of various types, except for those specified in Clause 15, Article 5 of the VAT Law 2024;
- Scientific bóng đá hôm nay trực tiếp technological services as prescribed in the Law on Science bóng đá hôm nay trực tiếp Technology 2013;
- Sale, lease, lease-purchase of social housing as prescribed in the Housing Law 2023.
(3) Tax rate of 10%
Applicable for goods bóng đá hôm nay trực tiếp services not subject to value-added tax or falling under the 0%, 5% tax rate, including services provided by foreign suppliers without a permanent establishment in Vietnam to organizations, individuals in Vietnam through e-commerce bóng đá hôm nay trực tiếp digital platforms.
Note:
- Businesses providing multiple types of goods bóng đá hôm nay trực tiếp services subjected to different value-added tax rates (including non-taxable items) must declare value-added tax according to each prescribed rate for each type of goods bóng đá hôm nay trực tiếp service. If unable to determine each tax rate, they must calculate bóng đá hôm nay trực tiếp pay tax according to the highest tax rate applicable to the goods bóng đá hôm nay trực tiếp services produced or provided by the business.
- Products from plantations, forests, husbandry, aquaculture, capture that have not been processed into other products or have only undergone simple processing for use as feed, pharmaceuticals shall apply the value-added tax rate as prescribed for plant, forest, husbandry, aquaculture products.
Scraps, by-products, bóng đá hôm nay trực tiếp waste recovered for recycling bóng đá hôm nay trực tiếp reuse when sold shall apply the tax rate for salvage, by-products, bóng đá hôm nay trực tiếp waste sold.
TheLuật Thuế giá trị trực tiếpenters into force on July 1, 2025, except for the case under Clause 2, Article 18 of the Law on Value-Added Tax 2024, effective from January 1, 2026.
