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How to calculate trực tiếp bóng đá hôm nay euro taxable revenue of household businesses and individual businessesin Vietnam?
According to Clause 1, Article 10 ofCircular 40/2021/TT-BTC, trực tiếp bóng đá hôm nay euro taxable revenue for VAT and PIT for household businesses and individual businesses is regulated as follows:
Taxation Basis
trực tiếp bóng đá hôm nay euro taxation basis for household businesses and individual businesses is trực tiếp bóng đá hôm nay euro taxable revenue and trực tiếp bóng đá hôm nay euro tax rate applied to trực tiếp bóng đá hôm nay euro revenue.
1. Taxable Revenue
trực tiếp bóng đá hôm nay euro taxable revenue for VAT and PIT for household businesses and individual businesses includes trực tiếp bóng đá hôm nay euro revenue (in case it is taxable) from trực tiếp bóng đá hôm nay euro entire amount generated from sales, outsourcing, commissions, and service provisions during trực tiếp bóng đá hôm nay euro tax period from activities in production, trading goods, and services, including bonuses, incentives for achieving sales targets, promotions, trade discounts, payment discounts, support in cash or in kind; subsidies, surcharges, extra fees received as regulated; compensation for contract violations, other compensations (only considered in trực tiếp bóng đá hôm nay euro taxable revenue for PIT); other revenue trực tiếp bóng đá hôm nay euro household business or individual business is entitled to, regardless of whether trực tiếp bóng đá hôm nay euro money is collected or not.
Accordingly, trực tiếp bóng đá hôm nay euro taxable revenue for household businesses and individual businesses includes all amounts collected or yet to be collected from production, business activities, and service provisions, such as:
- Sales revenue, outsourcing, service provision, commissions.
- Support and promotional amounts:
+ Bonuses, incentives for achieving sales targets.
+ Promotions, trade discounts, payment discounts.
+ Support in cash or in kind.
- Subsidies, surcharges, extra fees received as regulated;
- Compensation for contract violations, other compensations (only considered in trực tiếp bóng đá hôm nay euro taxable revenue for PIT);
- Other revenues: Amounts trực tiếp bóng đá hôm nay euro household business or individual business is entitled to, regardless of whether trực tiếp bóng đá hôm nay euro money is collected or not.
Taxable revenue is determined for trực tiếp bóng đá hôm nay euro tax period, independent of whether trực tiếp bóng đá hôm nay euro money has been collected or not.
How to calculate trực tiếp bóng đá hôm nay euro taxable revenue of household businesses and individual businesses in Vietnam?(Image from trực tiếp bóng đá hôm nay euro Internet)
How to calculate thetax payable by household businesses and individual businessesin Vietnam?
Based on Clause 3, Article 10 ofCircular 40/2021/TT-BTC, trực tiếp bóng đá hôm nay euro determination of trực tiếp bóng đá hôm nay euro tax payable by household businesses and individual businesses is as follows:
(1) VAT payable = Taxable VAT revenue x VAT rate
(2) PIT payable = Taxable PIT revenue x PIT rate
In which:
- Taxable VAT and PIT revenue as guided in clause 1 of this Article.
- VAT rate and PIT rate as guided in Annex I issued with this Circular.
What are trực tiếp bóng đá hôm nay euro VAT rate and trực tiếp bóng đá hôm nay euro PIT rate applied to individual and household businesses in Vietnam?
trực tiếp bóng đá hôm nay euro VAT rate and trực tiếp bóng đá hôm nay euro PIT rate applied to individual and household businesses, according to Annex I issued withCircular 40/2021/TT-BTC, regulates trực tiếp bóng đá hôm nay euro list of industries for calculating VAT and PIT by percentage on revenue for household businesses and individual businesses as follows:
| No. | Industry List | % VAT Calculation Rate | PIT Rate |
|---|---|---|---|
| 1. | Distribution, Supply of Goods | ||
| - Wholesale, retail activities for various goods (excluding trực tiếp bóng đá hôm nay euro real value of goods agency sold at a fixed price enjoying commission); - Bonuses, incentives for achieving sales targets, promotions, trade discounts, payment discounts, support in cash or in kind for contract households; |
1% | 0.5% | |
| - Distribution, supply activities for goods not subject to VAT, not required to declare VAT, subject to VAT at 0% as per VAT law; - Cooperation business activities with organizations from this industry group where trực tiếp bóng đá hôm nay euro organization is responsible for declaring VAT for trực tiếp bóng đá hôm nay euro entire revenue from trực tiếp bóng đá hôm nay euro cooperation business activity as per regulations; - Bonuses, support for achieving sales targets, promotions, trade discounts, payment discounts, support in cash or in kind for contract households linked with goods and services not subject to VAT, not required to declare VAT, subject to VAT at 0% as per VAT law; - Compensation for contract violations, other compensations. |
- | 0.5% | |
| 2 | Services, Construction Without Supply of Raw Materials | ||
| - Lodging service includes: Providing short-term accommodation for tourists, other transient guests; providing long-term accommodation not being apartments for students, workers, and similar entities; providing accommodation with catering services or entertainment facilities; - Freight handling services and other support services related to transportation such as station operation, ticket sales, vehicle storage; - Postal services, mailing and parcel delivery; - Brokerage, auction, and agency commission services; - Legal consultancy, financial consultancy, accounting, auditing services; services for administrative procedures in tax, customs; - Data processing services, information portal leasing, IT equipment, telecommunications; advertising on products, digital content services; - Office support services and other business support services; - Sauna, massage, karaoke, disco, billiards, internet, game services; - Tailoring, laundry services; hairdressing, barber services, shampooing services; - Other repair services including: computer repair and household goods repair; - Basic construction consultancy, design, supervision services; - Other services subject to VAT calculation by deduction method with a VAT rate of 10%; - Construction, installation without supply of raw materials (including installation of machinery, industrial equipment); |
5% | 2% | |
| - Service provision activities not subject to VAT, not required to declare VAT, subject to VAT at 0% as per VAT law; - Cooperation business activities with organizations from this industry group where trực tiếp bóng đá hôm nay euro organization is responsible for declaring VAT for trực tiếp bóng đá hôm nay euro entire revenue from trực tiếp bóng đá hôm nay euro cooperation business activity as per regulations; - Compensation for contract violations, other compensations; |
- | 2% | |
| - Leasing assets includes: + Leasing houses, land, shops, factories, warehouses except lodging services; + Leasing means of transport, machinery, equipment without operators; + Leasing other assets without services attached |
5% | 5% | |
| - Lottery agency, insurance agency, multi-level sales agency; - Compensation for contract violations, other compensations. |
- | 5% | |
| 3. | Manufacturing, Transportation, Services with Goods Attached, Construction With Supply of Raw Materials | ||
| - Manufacturing, processing, and fabricating products; - Exploitation and processing of minerals; - Freight and passenger transportation; - Services attached with merchandise like training, maintenance, technology transfer attached with product sales; - Catering services; - Repair and maintenance services for machinery, vehicles, cars, motorcycles, and other motor vehicles; - Construction, installation with supply of raw materials (including installation of machinery, industrial equipment); - Other activities subject to VAT calculation by deduction method with a VAT rate of 10%; |
3% | 1.5% | |
| - Activities not subject to VAT, not required to declare VAT, subject to VAT at 0% as per VAT law; - Cooperation business activities with organizations from this industry group where trực tiếp bóng đá hôm nay euro organization is responsible for declaring VAT for trực tiếp bóng đá hôm nay euro entire revenue from trực tiếp bóng đá hôm nay euro cooperation business activity as per regulations. |
- | 1.5% | |
| 4. | Other Business Activities | ||
| - Manufacturing activities of products subject to VAT calculation by deduction method with a VAT rate of 5%; | 2% | 1% | |
| - Provision of services subject to VAT calculation by deduction method with a VAT rate of 5%; | 2% | 1% | |
| - Other activities not listed in groups 1, 2, 3 above; | 2% | 1% |
Simultaneously, at Clause 2, Article 10 ofCircular 40/2021/TT-BTC, it guides how to apply trực tiếp bóng đá hôm nay euro tax rate on revenue as follows:
- trực tiếp bóng đá hôm nay euro tax rate on revenue comprises trực tiếp bóng đá hôm nay euro VAT rate and trực tiếp bóng đá hôm nay euro PIT rate applied in detail to each field, industry according to trực tiếp bóng đá hôm nay euro table above.
- In cases where household businesses or individual businesses engage in multiple fields or industries, they are required to declare and calculate tax according to trực tiếp bóng đá hôm nay euro applied tax rate on revenue for each field or industry.
In cases where household businesses or individual businesses are unable to determine trực tiếp bóng đá hôm nay euro taxable revenue from each field or industry, or if trực tiếp bóng đá hôm nay euro determination is not consistent with actual business conditions, trực tiếp bóng đá hôm nay euro tax authority imposes taxable revenue for each field or industry as per legal regulations on tax management.
