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How to calculate value-added tax by đá bóng trực tiếp credit method in Vietnam?

Based on đá bóng trực tiếp provisions of Article 12Circular 219/2013/TT-BTCguiding đá bóng trực tiếp calculation of value-added tax by đá bóng trực tiếp credit method as follows:

VAT Payable = Output VAT - Input VAT

Where:

- Output VAT = Total VAT of goods and services recorded on VAT invoices

VAT of Goods and Services Sold Recorded on VAT Invoice = Taxable Price of Goods and Services Sold x VAT Rate of those Goods and Services.

- If using payment documents that show đá bóng trực tiếp payment price including VAT, đá bóng trực tiếp output VAT is determined by đá bóng trực tiếp payment price minus (-) đá bóng trực tiếp taxable price:

For goods and services using payment documents that show đá bóng trực tiếp payment price including VAT, such as stamps, transportation tickets, lottery tickets, etc., đá bóng trực tiếp price excluding VAT is determined as follows:

Price Excluding VAT = Payment Price / (1+ VAT Rate of Goods)

- Input VAT = total VAT recorded on VAT invoices for đá bóng trực tiếp purchase of goods and services (including fixed assets) used for đá bóng trực tiếp production and business of VAT-liable goods and services, VAT recorded on tax payment documents for imported goods or VAT payment documents on behalf of foreign counterparts as guided by đá bóng trực tiếp Ministry of Finance applicable to foreign organizations without Vietnamese legal personality and foreign individuals doing business or earning income arising in Vietnam.

How to calculate value-added tax by đá bóng trực tiếp credit method in Vietnam? (Image from đá bóng trực tiếp Internet)

What are regulations onvalue-added tax credit method?

Based on Clause 1, Article 10 of đá bóng trực tiếpLaw on Value-Added Tax 2008, amended by Clause 4, Article 1 of đá bóng trực tiếpLaw on Amendments to đá bóng trực tiếp Law on Value-Added Tax 2013, đá bóng trực tiếp value-added tax credit method is regulated as follows:

- đá bóng trực tiếp VAT payable according to đá bóng trực tiếp credit method is đá bóng trực tiếp output VAT minus đá bóng trực tiếp deductible input VAT;

- đá bóng trực tiếp output VAT is đá bóng trực tiếp total VAT of goods and services sold recorded on đá bóng trực tiếp VAT invoice.

đá bóng trực tiếp VAT of goods and services sold recorded on đá bóng trực tiếp VAT invoice is đá bóng trực tiếp taxable price of đá bóng trực tiếp goods and services sold multiplied by đá bóng trực tiếp VAT rate of those goods and services.

In cases where payment documents show đá bóng trực tiếp payment price including VAT, đá bóng trực tiếp output VAT is determined by đá bóng trực tiếp payment price minus đá bóng trực tiếp taxable price determined according to đá bóng trực tiếp provisions at point k, Clause 1, Article 7 of đá bóng trực tiếpLaw on Value-Added Tax 2008;

- Deductible input VAT is đá bóng trực tiếp total VAT recorded on đá bóng trực tiếp VAT invoices for đá bóng trực tiếp purchase of goods and services, tax payment documents for imported goods, and meeting đá bóng trực tiếp conditions specified in Article 12 of đá bóng trực tiếpLaw on Value-Added Tax 2008, amended by Clause 6, Article 1 of đá bóng trực tiếpLaw on Amendments to đá bóng trực tiếp Law on Value-Added Tax 2013.

Additionally, đá bóng trực tiếp tax credit method applies to business establishments that fully comply with accounting, invoicing, and documentation regulations per đá bóng trực tiếp law on accounting, invoices, and documentation, including:

- Business establishments with annual revenue from selling goods and providing services of one billion dong or more, excluding household businesses and individual businesses;

- Business establishments voluntarily registering to apply đá bóng trực tiếp credit method, excluding households and individual businesses.

What are đá bóng trực tiếp conditions for deducting input value-added tax in Vietnam?

Based on Clause 2, Article 12 of đá bóng trực tiếpLaw on Value-Added Tax 2008, amended by Clause 6, Article 1 of đá bóng trực tiếpLaw on Amendments to đá bóng trực tiếp Law on Value-Added Tax 2013, đá bóng trực tiếp conditions for deducting input VAT are regulated as follows:

- Having VAT invoices for đá bóng trực tiếp purchase of goods and services or tax payment documents in đá bóng trực tiếp importation stage;

- Having non-cash payment documents for purchasing goods and services, except for goods and services purchased in single transactions valued at less than twenty million dong;

- For exported goods and services, in addition to đá bóng trực tiếp conditions specified in points a and b, Clause 2, Article 12 of đá bóng trực tiếpLaw on Value-Added Tax 2008, there must also be: contracts signed with foreign parties for selling, processing goods, providing services; invoices for selling goods and services; non-cash payment documents; customs declarations for exported goods.

Payment for exported goods and services in đá bóng trực tiếp form of offsetting payments between exported goods and services and imported goods and services, replacing government debt, is considered non-cash payment.