Tính thuế GTGT theo phương pháp tính trực tiếp theo xem bóng đá trực tiếp nhà cái thu từ ngày 1/7/2025 như thế nào?
How to calculate VAT using bóng đá hôm nay trực tiếp direct method based on revenue in Vietnamfrom July 1, 2025?
Pursuant to Article 12 of bóng đá hôm nay trực tiếpVAT Law 2024, bóng đá hôm nay trực tiếp VAT calculation using bóng đá hôm nay trực tiếp direct method from July 1, 2025, is as follows:
For activities of buying and selling, crafting gold, silver, and precious stones:
- bóng đá hôm nay trực tiếp VAT payable under bóng đá hôm nay trực tiếp direct method on bóng đá hôm nay trực tiếp added value is calculated by multiplying bóng đá hôm nay trực tiếp added value by bóng đá hôm nay trực tiếp applicable VAT rate for activities of buying, selling, crafting gold, silver, and precious stones.
bóng đá hôm nay trực tiếp added value of activities involving buying, selling, and crafting gold, silver, and precious stones is determined by bóng đá hôm nay trực tiếp payment price of sold items minus bóng đá hôm nay trực tiếp payment price of purchased items correspondingly.
Note: In cases where businesses engage in buying, selling, and crafting gold, silver, and precious stones, they must separately account for this activity to pay tax using bóng đá hôm nay trực tiếp direct method on bóng đá hôm nay trực tiếp added value.
For other activities (excluding bóng đá hôm nay trực tiếp buying and selling, crafting of gold, silver, and precious stones):
- bóng đá hôm nay trực tiếp VAT payable using bóng đá hôm nay trực tiếp direct method on revenue is calculated by bóng đá hôm nay trực tiếp percentage rate multiplied by bóng đá hôm nay trực tiếp revenue as follows:
+ Applicable subjects include:
++ Enterprises, cooperatives, alliances of cooperatives with annual revenue below bóng đá hôm nay trực tiếp revenue threshold of 1 billion VND, except for cases voluntarily applying bóng đá hôm nay trực tiếp deduction method specified in Clause 2, Article 11 of bóng đá hôm nay trực tiếpVAT Law 2024.
++ Households, individuals engaged in production and business activities, except as specified in Clause 3, Article 12 of bóng đá hôm nay trực tiếpVAT Law 2024.
++ Foreign organizations without a permanent establishment in Vietnam, non-resident individuals with revenue generated in Vietnam not fulfilling accounting policies, invoices, proofs, excluding foreign suppliers specified in Clause 4, Article 4 of bóng đá hôm nay trực tiếpVAT Law 2024.
++ Other organizations, except for those paying tax using bóng đá hôm nay trực tiếp deduction method specified in Clause 2, Article 11 of bóng đá hôm nay trực tiếpVAT Law 2024.
+ bóng đá hôm nay trực tiếp percentage rates for VAT calculation are defined as follows:
++ Distribution, supply of goods: 1%;
++ Services, construction without materials: 5%;
++ Production, transportation, services associated with goods, construction with materials: 3%;
++ Other business activities: 2%;
+ Revenue for VAT calculation is bóng đá hôm nay trực tiếp total amount of money from selling goods, services recorded on sales invoices, including surcharges and additional fees that bóng đá hôm nay trực tiếp business entity is entitled to.
- Households and individuals engaged in production and business that do not perform or perform incompletely accounting policies, invoices, proofs in accordance with bóng đá hôm nay trực tiếp law shall pay VAT according to bóng đá hôm nay trực tiếp fixed tax method stipulated in bóng đá hôm nay trực tiếpLuật Quản trực tiếp bóng đá.
Who currently applies bóng đá hôm nay trực tiếp direct method on added value in Vietnam?
According to Clause 2, Article 11 of bóng đá hôm nay trực tiếpVAT Law 2008amended by Clause 5, Article 1 of bóng đá hôm nay trực tiếpAmended VAT Law 2013, bóng đá hôm nay trực tiếp subjects applying bóng đá hôm nay trực tiếp direct method on added value include:
- Enterprises, cooperatives with annual revenue below bóng đá hôm nay trực tiếp 1 billion VND threshold, unless registering voluntarily for bóng đá hôm nay trực tiếp deduction method as specified in Clause 2, Article 10 of bóng đá hôm nay trực tiếpVAT Law 2008;
- Households, individuals engaging in business;
- Foreign organizations, individuals conducting business without a permanent establishment in Vietnam but with revenue arising in Vietnam not fully implementing accounting policies, invoices, proofs, except for foreign organizations, individuals providing goods, services for activities related to oil and gas exploration, development, and exploitation subject to bóng đá hôm nay trực tiếp deduction method by Vietnam’s side;
- Other economic organizations, except for those registering for bóng đá hôm nay trực tiếp deduction method as specified in Clause 2, Article 10 of bóng đá hôm nay trực tiếpVAT Law 2008.
How to calculate VAT using bóng đá hôm nay trực tiếp direct method based on revenue in Vietnam from July 1, 2025?(Image from bóng đá hôm nay trực tiếp Internet)
How to calculate VATusing bóng đá hôm nay trực tiếp direct method on added value in Vietnam?
Based on Clause 2, Article 13 ofCircular 219/2013/TT-BTCguiding bóng đá hôm nay trực tiếp calculation of VAT using bóng đá hôm nay trực tiếp direct method on added value.
bóng đá hôm nay trực tiếp formula for calculating VAT using bóng đá hôm nay trực tiếp direct method on added value is:
VAT payable = Percentage rate x Revenue
Where:
- bóng đá hôm nay trực tiếp percentage rate for calculating VAT on revenue is defined according to each activity as follows:
| Group | Activity | Percentage Rate |
| 1 | Distribution, supply of goods: - Wholesale, retail activities of various goods (excluding bóng đá hôm nay trực tiếp value of goods sold on consignment at exactly bóng đá hôm nay trực tiếp commissioned price). |
1% |
| 2 | Services, construction without supplied materials: - Accommodation services, hotel, motel, inn business; - Leasing services for houses, land, shops, factories, leasing of assets and other personal items; - Warehousing, machinery, means of transportation lease services; Loading and unloading services and other related transport support activities such as business premises, ticket sales, vehicle keeping; - Postal services, postal package delivery; - Brokerage services, auction and agent commissions; - Legal consulting, financial consulting, accounting, auditing services; services for administrative tax procedures, customs; - Data processing services, portal leasing, IT equipment, telecommunications equipment leasing; - Office support services and other additional business support services; - Sauna services, massage, karaoke, dance halls, billiards, internet, gaming; - Sewing services, laundry; Haircuts, hairdressing, shampooing; - Other repair services including: computer repairs and household items; - Consulting, designing, basic construction supervision services; - Other services; - Construction, installation without supplied materials (including machinery, industrial equipment installation). |
5% |
| 3 | Production, transportation, services associated with goods, construction with supplied materials: - Production, processing, product goods processing; - Mineral extraction, processing; - Goods transportation, passenger transportation; - Services accompanying goods sales such as training, maintenance, technology transfer associated with product sales; - Catering services; - Repair and maintenance services for machinery, equipment, transportation means, automobiles, motorcycles, and other motor vehicles; - Construction, installation with supplied materials (including machinery, industrial equipment installation). |
3% |
| 4 | Other business activities: - Production activities of products subject to VAT applied under bóng đá hôm nay trực tiếp deduction method with a VAT rate of 5%; - Provision of services subject to VAT under bóng đá hôm nay trực tiếp deduction method with a VAT rate of 5%; - Other activities not listed in groups 1, 2, 3 above. |
2% |
- Revenue for VAT calculation is bóng đá hôm nay trực tiếp total amount of actual sale of goods and services as recorded on bóng đá hôm nay trực tiếp sales invoice for taxable goods and services, including surcharges and additional fees that bóng đá hôm nay trực tiếp business entity is entitled to.
In cases where bóng đá hôm nay trực tiếp business entity has revenue from selling goods and services which are not subject to VAT and from export goods and services, bóng đá hôm nay trực tiếp percentage (%) on revenue does not apply to this revenue.
Note:
(1) Business entities engaging in multiple sectors with varying percentage rates must declare VAT according to each sector corresponding to bóng đá hôm nay trực tiếp prescribed rates; in cases where taxpayers cannot determine revenue according to each sector or in a total business contract including activities in various groups and cannot separate, bóng đá hôm nay trực tiếp highest percentage will be applied by bóng đá hôm nay trực tiếp industry or business sector.
(2) VAT calculation for activities involving buying, selling, crafting gold, silver, and precious stones is conducted as per Clause 1, Article 13 ofCircular 219/2013/TT-BTC(amended by Article 3 ofCircular 119/2014/TT-BTC), specifically:
VAT payable = Added Value x VAT rate
Where:
Added Value = Selling payment price - Corresponding purchase payment price
- Selling payment price is bóng đá hôm nay trực tiếp actual sold price recorded on bóng đá hôm nay trực tiếp invoice for gold, silver, precious stones, including crafting fees (if any), VAT, and other surcharges that bóng đá hôm nay trực tiếp seller is entitled to.
- Purchase payment price is determined by bóng đá hôm nay trực tiếp value of purchased or imported gold, silver, precious stones, inclusive of VAT used for bóng đá hôm nay trực tiếp corresponding sale, crafting activities.
