How to calculate value-added xem bóng đá trực tiếp trên youtube payable by the xem bóng đá trực tiếp trên youtube credit method in Vietnam?
What are conditions for input value-added xem bóng đá trực tiếp trên youtube credit in Vietnam?
Based on Clause 2, Article 12 of theLaw on Value-Added xem bóng đá trực tiếp trên youtube 2008, as amended by Clause 6, Article 1 of theLaw on Amendments to Law on Value-Added xem bóng đá trực tiếp trên youtube 2013as follows:
Condition [1]An invoice for value-added xem bóng đá trực tiếp trên youtube on purchased goods, services, or a document for paying value-added xem bóng đá trực tiếp trên youtube at the import stage;
Condition [2]A non-cash payment document for purchased goods and services, except for goods and services purchased individually with a value of less than twenty million VND;
Condition [3]For exported goods and services, in addition to the conditions prescribed at points a and b of this clause, there must also be: a contract signed with the foreign party for the sale, processing of goods, provision of services; an invoice for the sale of goods, services; a non-cash payment document; a customs declaration for exported goods.
Payment for exported goods and services by offsetting between exported goods and services with imported goods and services, or offsetting state debts, is considered non-cash payment.
How to calculatevalue-added xem bóng đá trực tiếp trên youtube payable by the xem bóng đá trực tiếp trên youtube credit methodin Vietnam? (Image from the Internet)
How to calculate value-added xem bóng đá trực tiếp trên youtube payable by the xem bóng đá trực tiếp trên youtube credit method in Vietnam?
Based on Article 10 of theLaw on Value-Added xem bóng đá trực tiếp trên youtube 2008, as amended by Clause 4, Article 1 of theLaw on Amendments to Law on Value-Added xem bóng đá trực tiếp trên youtube 2013as follows:
xem bóng đá trực tiếp trên youtube credit method
1. The value-added xem bóng đá trực tiếp trên youtube credit method is regulated as follows:
a) The value-added xem bóng đá trực tiếp trên youtube payable by the xem bóng đá trực tiếp trên youtube credit method is determined by the output value-added xem bóng đá trực tiếp trên youtube minus the deductible input value-added xem bóng đá trực tiếp trên youtube;
b) Output value-added xem bóng đá trực tiếp trên youtube is the total value-added xem bóng đá trực tiếp trên youtube of goods and services sold recorded on the value-added xem bóng đá trực tiếp trên youtube invoice.
The value-added xem bóng đá trực tiếp trên youtube of goods and services sold recorded on the value-added xem bóng đá trực tiếp trên youtube invoice is calculated by multiplying the taxable price of goods and services sold by the value-added xem bóng đá trực tiếp trên youtube rate of such goods and services.
In cases where the document records the payment price as already inclusive of value-added xem bóng đá trực tiếp trên youtube, the output value-added xem bóng đá trực tiếp trên youtube is determined by the payment price minus the taxable price calculated as prescribed at point k, clause 1, Article 7 of this Law;
c) The deductible input value-added xem bóng đá trực tiếp trên youtube is the total value-added xem bóng đá trực tiếp trên youtube recorded on value-added xem bóng đá trực tiếp trên youtube invoices for purchased goods and services, documents for paying value-added xem bóng đá trực tiếp trên youtube on imported goods and satisfying the conditions prescribed in Article 12 of this Law.
2. The xem bóng đá trực tiếp trên youtube credit method applies to business establishments fully implementing policies on accounting, invoices, and documents as prescribed by the law on accounting, invoices, and documents, including:
a) Business establishments with annual revenue from the sale of goods and provision of services of one billion VND or more, except households and individual business entities;
b) Business establishments voluntarily registering to apply the xem bóng đá trực tiếp trên youtube credit method, except households and individual business entities.
3. The Government of Vietnam provides detailed regulations on this Article.
Thus, according to the above regulations, the value-added xem bóng đá trực tiếp trên youtube payable by the xem bóng đá trực tiếp trên youtube credit method is calculated as the output value-added xem bóng đá trực tiếp trên youtube minus the deductible input value-added xem bóng đá trực tiếp trên youtube.
What are the 5 methods of input value-added xem bóng đá trực tiếp trên youtube credit in Vietnam?
Based on Clause 1, Article 12 of theLaw on Value-Added xem bóng đá trực tiếp trên youtube 2008, as amended by Clause 6, Article 1 of theLaw on Amendments to Law on Value-Added xem bóng đá trực tiếp trên youtube 2013as follows:
[1]Input value-added xem bóng đá trực tiếp trên youtube on goods and services used for production, business activities of taxable goods and services is fully deductible, including unreimbursed input value-added xem bóng đá trực tiếp trên youtube of taxable goods and services suffering losses;
[2]Input value-added xem bóng đá trực tiếp trên youtube on goods and services simultaneously used for the production, business of both taxable and non-taxable goods and services is only deductible for input value-added xem bóng đá trực tiếp trên youtube on goods and services used for the production, business of taxable goods and services.
Business establishments must separately account for deductible and non-deductible input value-added xem bóng đá trực tiếp trên youtube; if separate accounting cannot be done, the deductible input xem bóng đá trực tiếp trên youtube is calculated based on the percentage ratio of taxable goods and services revenue to total revenue of goods and services sold;
[3]Input value-added xem bóng đá trực tiếp trên youtube on goods and services sold to organizations or individuals using funds from humanitarian aid, non-refundable aid is fully deductible;
[4]Input value-added xem bóng đá trực tiếp trên youtube on goods and services used for activities of oil and gas exploration, development is fully deductible;
[5]Input value-added xem bóng đá trực tiếp trên youtube arising in any month is declared, deducted when determining the xem bóng đá trực tiếp trên youtube payable of that month.
In cases where business establishments discover errors in declared, deducted input value-added xem bóng đá trực tiếp trên youtube, they are allowed to declare, deduct additional amounts before the xem bóng đá trực tiếp trên youtube authority announces the decision to inspect, audit taxes at the taxpayer's headquarters.
