How to calculate severance xem bóng đá trực tiếp vtv2 in Vietnam?
How to calculateseverance taxin Vietnam?
According to Article 4 ofCircular 152/2015/TT-BTC, the basis for calculating the severance xem bóng đá trực tiếp vtv2 includes the taxable resource output, the severance xem bóng đá trực tiếp vtv2 price, and the severance xem bóng đá trực tiếp vtv2 rate.
The amount of severance xem bóng đá trực tiếp vtv2 payable during the period is calculated according to the following formula:
Severance xem bóng đá trực tiếp vtv2 payable during the period = Taxable resource output x Severance xem bóng đá trực tiếp vtv2 unit price x Severance xem bóng đá trực tiếp vtv2 rate
In situations where the state agency assigns a fixed severance xem bóng đá trực tiếp vtv2 amount per unit of exploited resource, the payable severance xem bóng đá trực tiếp vtv2 is determined as follows:
severance xem bóng đá trực tiếp vtv2 payable during the period = Taxable resource output x Fixed severance xem bóng đá trực tiếp vtv2 amount per unit of exploited resource
Note:severance xem bóng đá trực tiếp vtv2 determination is based on the database of the xem bóng đá trực tiếp vtv2 Authority and adheres to xem bóng đá trực tiếp vtv2 determination regulations as stipulated in xem bóng đá trực tiếp vtv2 management laws.
How to calculateseverance taxin Vietnam? (Image from the Internet)
Which items are subjects toseverance taxin Vietnam?
According to Article 2 ofCircular 152/2015/TT-BTC, the entities subject to severance xem bóng đá trực tiếp vtv2 include natural resources within the territory of mainland, islands, internal waters, territorial waters, contiguous zone, exclusive economic zone, and continental shelf under the sovereignty and jurisdiction of the Socialist Republic of Vietnam, including:
- Metallic minerals.
- Non-metallic minerals.
- Products of natural forests, including various types of plants and other products of natural forests, excluding animals and anise, cinnamon, amomum, and cardamom cultivated by taxpayers in natural forest areas designated for nurturing and protection.
- Natural seafood, including marine animals and plants.
- Natural water, including surface water and groundwater; excluding natural water used for agriculture, forestry, fisheries, salt production, and seawater used for cooling machines.
Seawater used for cooling machines must meet environmental standards, efficient water circulation usage, and technical-economic conditions as confirmed by a competent state agency. If using seawater causes pollution and fails to meet environmental standards, it will be handled according to regulations.
- Natural swiftlet nests, excluding those obtained from the construction of houses for attracting and harvesting by organizations and individuals.
Swiftlet nests obtained from the construction of houses to attract and harvest natural swiftlets must comply with regulations.
- Other natural resources by the Ministry of Finance, in cooperation with relevant Ministries and sectors, report to the Government of Vietnam to submit to the Standing Committee of the National Assembly for consideration and decision.
What are cases of severance xem bóng đá trực tiếp vtv2 exemption in Vietnam?
According to Article 10 ofCircular 152/2015/TT-BTC, the cases of severance xem bóng đá trực tiếp vtv2 exemption include:
- severance xem bóng đá trực tiếp vtv2 exemption for organizations and individuals exploiting natural seafood.- severance xem bóng đá trực tiếp vtv2 exemption for organizations and individuals exploiting branches, tops, firewood, bamboo, bamboo shoots, rattan, and similar plants authorized for personal use.- severance xem bóng đá trực tiếp vtv2 exemption for organizations and individuals exploiting natural water for hydropower production serving households and individual consumption.- severance xem bóng đá trực tiếp vtv2 exemption for natural water exploited by households and individuals for personal use.- severance xem bóng đá trực tiếp vtv2 exemption for land granted or leased to organizations and individuals for local use within the designated or leased areas; land exploited for leveling, constructing security, military, and dike works.
Land exploited and used locally exempted from xem bóng đá trực tiếp vtv2 at this point includes sand, stone, and gravel mixed in the land but not specified individually and used in raw form for leveling and construction; if transported elsewhere for use or sale, severance xem bóng đá trực tiếp vtv2 must be paid according to regulations.
- Other cases of severance xem bóng đá trực tiếp vtv2 exemption, the Ministry of Finance, in cooperation with relevant Ministries and sectors, report to the Government of Vietnam to submit to the Standing Committee of the National Assembly for consideration and decision.
What are casesof severance xem bóng đá trực tiếp vtv2 reduction in Vietnam?
According to Article 11 ofCircular 152/2015/TT-BTC, the cases of severance xem bóng đá trực tiếp vtv2 reduction include:
- Taxpayers facing natural disasters, fires, or unexpected accidents causing losses to the declared and taxed resources may be considered for xem bóng đá trực tiếp vtv2 exemption or reduction for the lost resources; in case the xem bóng đá trực tiếp vtv2 has been paid, it will be refunded or credited against the severance xem bóng đá trực tiếp vtv2 of the next period.
- Other cases of severance xem bóng đá trực tiếp vtv2 reduction, the Ministry of Finance, in cooperation with relevant Ministries and sectors, report to the Government of Vietnam to submit to the Standing Committee of the National Assembly for consideration and decision.
