Từ ngày 01/7/2025 phân bón sẽ chịu mức thuế suất thuế giá trực tiếp bóng đá việt nam hôm nay là
From July 1, 2025, what will be xem bóng đá trực tiếp vtv2 VAT rate for fertilizers in Vietnam?
Based on Clause 2, Article 9 of xem bóng đá trực tiếp vtv2Law on Value Added Tax 2024(effective from July 1, 2025), it is stipulated as follows:
Tax Rates
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2. A tax rate of 5% applies to xem bóng đá trực tiếp vtv2 following goods and services:
a) Clean water for production and daily life, excluding bottled water, canned water, and other types of beverages;
b)Fertilizers, ores for producing fertilizers, pesticides, and animal growth stimulants as per legal regulations;
c) Services of excavation, dredging of channels, ditches, ponds to serve agricultural production; nurturing, caring, pest control for crops; preliminary processing and preservation of agricultural products;
d) Products from plantations, cultivated forests (excluding wood and bamboo shoots), livestock, aquaculture, and fishing that have not been processed into other products or have only undergone ordinary preliminary processing, except for products specified in Clause 1, Article 5 of this Law;
đ) Rubber latex in crepe form, ribbed smoked sheets, strip form, block form; nets, ropes, and strings for weaving fishing nets;
e) Products made from jute, rush, bamboo, rattan, leaves, straw, coconut husk, coconut shells, water hyacinth, and other handmade products utilizing agricultural by-products; raw cotton after carding; newsprint;
g) Vessels used for exploiting marine resources; specialized machinery and equipment for agricultural production as per xem bóng đá trực tiếp vtv2 regulations by xem bóng đá trực tiếp vtv2 Government of Vietnam;
h) Medical equipment as per xem bóng đá trực tiếp vtv2 legal regulations on medical equipment management; medicines for disease prevention and treatment; pharmaceutical substances and materials for producing preventive and curative medicines;
i) Equipment used for teaching and learning including: models, drawings, boards, chalk, rulers, compasses;
k) Traditional, folk performing arts activities;
l) Children's toys; all kinds of books, except for books specified in Clause 15, Article 5 of this Law;
m) Scientific and technological services as regulated by xem bóng đá trực tiếp vtv2 Law on Science and Technology;
n) Sale, lease, lease-purchase of social housing as regulated by xem bóng đá trực tiếp vtv2 Housing Law.
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Thus, according to xem bóng đá trực tiếp vtv2 above regulation, from July 1, 2025, fertilizers will be subject to a 5% VAT rate as stipulated by xem bóng đá trực tiếp vtv2 Law on Value Added Tax 2024.
From July 1, 2025, what will be xem bóng đá trực tiếp vtv2 VAT rate for fertilizers in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)
What are procedures forapplying tax deduction method to business establishments in Vietnam?
Pursuant to Clause 2, Article 11 of xem bóng đá trực tiếp vtv2Law on Value Added Tax 2024(effective from July 1, 2025), xem bóng đá trực tiếp vtv2 regulations on xem bóng đá trực tiếp vtv2 tax deduction method applicable to business establishments are as follows:
Tax Deduction Method
1. xem bóng đá trực tiếp vtv2 tax deduction method is prescribed as follows:
a) xem bóng đá trực tiếp vtv2 value added tax payable by xem bóng đá trực tiếp vtv2 tax deduction method is xem bóng đá trực tiếp vtv2 output value added tax minus xem bóng đá trực tiếp vtv2 deductible input value added tax;
b) xem bóng đá trực tiếp vtv2 output value added tax is xem bóng đá trực tiếp vtv2 total value added tax of goods and services sold as recorded on xem bóng đá trực tiếp vtv2 value added tax invoice.
xem bóng đá trực tiếp vtv2 value added tax of goods and services sold as recorded on xem bóng đá trực tiếp vtv2 value added tax invoice equals xem bóng đá trực tiếp vtv2 taxable price of goods and services sold multiplied by xem bóng đá trực tiếp vtv2 value added tax rate of those goods and services.
In cases where xem bóng đá trực tiếp vtv2 invoice records xem bóng đá trực tiếp vtv2 payment price inclusive of value added tax, xem bóng đá trực tiếp vtv2 output value added tax is determined by subtracting xem bóng đá trực tiếp vtv2 taxable price from xem bóng đá trực tiếp vtv2 payment price as specified at point k, paragraph 1, Article 7 of this Law;
c) xem bóng đá trực tiếp vtv2 deductible input value added tax is xem bóng đá trực tiếp vtv2 total value added tax recorded on value added tax invoices for purchased goods and services, tax payment documents for imported goods, or tax payment documents in case of purchasing services as stipulated in Clause 3, Clause 4, Article 4 of this Law and meeting xem bóng đá trực tiếp vtv2 conditions specified in Article 14 of this Law.
2. xem bóng đá trực tiếp vtv2 tax deduction method applies to business establishments that meet all xem bóng đá trực tiếp vtv2 policies on accounting, invoices, and documents as regulated by xem bóng đá trực tiếp vtv2 law on accounting, invoices, and documents, including:
a) Business establishments with annual revenue from selling goods and providing services of 1 billion VND or more, excluding households and individuals in production and business;
b) Business establishments voluntarily applying xem bóng đá trực tiếp vtv2 tax deduction method, excluding households and individuals in production and business;
c) Foreign organizations and individuals providing goods and services for oil and gas exploration, development, and exploitation activities to pay taxes by xem bóng đá trực tiếp vtv2 deduction method as declared, deducted, and paid by xem bóng đá trực tiếp vtv2 Vietnamese side.
3. xem bóng đá trực tiếp vtv2 Government of Vietnam prescribes in detail this Article.
Accordingly, xem bóng đá trực tiếp vtv2 tax deduction method applies to business establishments that fully implement policies on accounting, invoices, and documents as regulated by xem bóng đá trực tiếp vtv2 law on accounting, invoices, and documents, including:
- Business establishments with annual revenue from selling goods and providing services of 1 billion VND or more, excluding households and individuals in production and business;
- Business establishments voluntarily applying xem bóng đá trực tiếp vtv2 tax deduction method, excluding households and individuals in production and business;
- Foreign organizations and individuals providing goods and services for oil and gas exploration, development, and exploitation to pay taxes by xem bóng đá trực tiếp vtv2 deduction method as declared, deducted, and paid by xem bóng đá trực tiếp vtv2 Vietnamese side.
When does xem bóng đá trực tiếp vtv2 Government of Vietnam determine VAT for types of goods?
Based on Clause 2, Article 8 of xem bóng đá trực tiếp vtv2Law on Value Added Tax 2024(effective from July 1, 2025), xem bóng đá trực tiếp vtv2 regulations are as follows:
Time to Determine Value Added Tax
1. xem bóng đá trực tiếp vtv2 time to determine value added tax is specified as follows:
a) For goods, it is xem bóng đá trực tiếp vtv2 time of transfer of ownership or right to use xem bóng đá trực tiếp vtv2 goods to xem bóng đá trực tiếp vtv2 buyer or xem bóng đá trực tiếp vtv2 time of issuance of xem bóng đá trực tiếp vtv2 invoice, regardless of whether xem bóng đá trực tiếp vtv2 money has been collected;
b) For services, it is xem bóng đá trực tiếp vtv2 time of completion of xem bóng đá trực tiếp vtv2 service provision or xem bóng đá trực tiếp vtv2 time of issuance of xem bóng đá trực tiếp vtv2 service provision invoice, regardless of whether xem bóng đá trực tiếp vtv2 money has been collected.
2. xem bóng đá trực tiếp vtv2 time to determine value added tax for xem bóng đá trực tiếp vtv2 following goods and services is stipulated by xem bóng đá trực tiếp vtv2 Government of Vietnam:
a) Exported goods, imported goods;
b) Telecommunication services;
c) Insurance business services;
d) Electricity supply activities, electric power production, clean water;
đ) Real estate business activities;
e) Construction, installation activities, and oil and gas activities.
Thus, according to xem bóng đá trực tiếp vtv2 above regulations, xem bóng đá trực tiếp vtv2 time to determine Value Added Tax for xem bóng đá trực tiếp vtv2 types of goods stipulated by xem bóng đá trực tiếp vtv2 government includes:
- Exported goods, imported goods;
- Telecommunication services;
- Insurance business services;
- Electricity supply activities, electric power production, clean water;
- Real estate business activities;
- Construction, installation activities, and oil and gas activities.
