If vtv2 trực tiếp bóng đá hôm nay business establishment in Vietnam cannot determine VAT rates, shall vtv2 trực tiếp bóng đá hôm nay highest VAT rate be declared under vtv2 trực tiếp bóng đá hôm nay Law on Value Added Tax?

If vtv2 trực tiếp bóng đá hôm nay business establishment in Vietnam cannot determine VAT rates, shall vtv2 trực tiếp bóng đá hôm nay highest VAT rate be declaredunder vtv2 trực tiếp bóng đá hôm nay Law on Value Added Tax?

Based on Clause 4, Article 9 of vtv2 trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024(effective from July 1, 2025), vtv2 trực tiếp bóng đá hôm nay provision on VAT tax rates clearly states as follows:

Tax Rate

...

4. Business establishments engaged in multiple types of goods and services with different value-added tax rates (including those not subject to value-added tax) must declare value-added tax according to vtv2 trực tiếp bóng đá hôm nay specific tax rate prescribed for each type of goods, services; if vtv2 trực tiếp bóng đá hôm nay business establishment cannot determine according to each tax rate, they must calculate and pay tax according to vtv2 trực tiếp bóng đá hôm nay highest tax rate applicable to vtv2 trực tiếp bóng đá hôm nay goods and services produced or traded by vtv2 trực tiếp bóng đá hôm nay establishment.

Thus, in cases where a business establishment handles multiple types of goods and services with different VAT rates, it must declare value-added tax according to vtv2 trực tiếp bóng đá hôm nay tax rate specified for each type of goods and services.

If vtv2 trực tiếp bóng đá hôm nay business establishment in Vietnam cannot determine VAT rates, shall vtv2 trực tiếp bóng đá hôm nay highest VAT rate be declared under vtv2 trực tiếp bóng đá hôm nay Law on Value Added Tax?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What are requirements to receive VAT refund for new investment projects in Vietnamfrom July 1, 2025?

Based on Clause 9, Article 15 of vtv2 trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024regarding vtv2 trực tiếp bóng đá hôm nay requirements to receive VAT refund for investment projects as follows:

- Comply with vtv2 trực tiếp bóng đá hôm nay provisions on input VAT deduction as stipulated in Clause 2, Article 14 of vtv2 trực tiếp bóng đá hôm nay Law on Value Added Tax 2024; not falling under cases stipulated in Clause 3, Article 14 of vtv2 trực tiếp bóng đá hôm nay Law on Value Added Tax 2024;

- vtv2 trực tiếp bóng đá hôm nay seller must have declared and paid VAT for invoices issued to vtv2 trực tiếp bóng đá hôm nay business establishment requesting vtv2 trực tiếp bóng đá hôm nay refund;

- Business establishments eligible for VAT refund must be those that apply VAT using vtv2 trực tiếp bóng đá hôm nay deduction method, maintaining and preserving accounting records, and having a bank account under vtv2 trực tiếp bóng đá hôm nay business tax identification number.

Note:Business establishments eligible for VAT refund, with input VAT fulfilling all refund conditions and complying with vtv2 trực tiếp bóng đá hôm nay legal provisions on tax declaration, must compile a VAT refund dossier for each refund case and submit it to vtv2 trực tiếp bóng đá hôm nay competent tax authority.

vtv2 trực tiếp bóng đá hôm nay tax authority classifies vtv2 trực tiếp bóng đá hôm nay VAT refund dossiers as entitled to prior refund or prior inspection and resolves vtv2 trực tiếp bóng đá hôm nay VAT refund application according to vtv2 trực tiếp bóng đá hôm nay legal provisions on tax administration.

When is vtv2 trực tiếp bóng đá hôm nay time for determining value-added tax in Vietnam according to vtv2 trực tiếp bóng đá hôm nay Law on Value Added Tax 2024?

Based on Article 8 of vtv2 trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024, vtv2 trực tiếp bóng đá hôm nay guidelines for timing vtv2 trực tiếp bóng đá hôm nay determination of value-added tax are stipulated as follows:

- For goods, it is vtv2 trực tiếp bóng đá hôm nay point in time when ownership or usage rights of vtv2 trực tiếp bóng đá hôm nay goods are transferred to vtv2 trực tiếp bóng đá hôm nay buyer or when vtv2 trực tiếp bóng đá hôm nay invoice is issued, regardless of whether payment has been received or not.

- For services, it is vtv2 trực tiếp bóng đá hôm nay point in time when vtv2 trực tiếp bóng đá hôm nay service provision is completed or when vtv2 trực tiếp bóng đá hôm nay invoice for vtv2 trực tiếp bóng đá hôm nay service provision is issued, regardless of whether payment has been received or not.

- vtv2 trực tiếp bóng đá hôm nay timing for determining value-added tax for vtv2 trực tiếp bóng đá hôm nay following goods and services shall be specified by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam:

+ Exported goods, imported goods;

+ Telecommunications services;

+ Insurance business services;

+ Electricity supply operations, production of electricity, clean water;

+ Business real estate operations;

+ Construction, installation, and petroleum operations.

What are prohibited acts in VAT deduction andrefundin Vietnam under vtv2 trực tiếp bóng đá hôm nay new regulations?

According to Article 13 of vtv2 trực tiếp bóng đá hôm nayLaw on Value Added Tax 2024, effective from July 1, 2024, vtv2 trực tiếp bóng đá hôm nay following acts are strictly prohibited in VAT deduction, refund:

- Buying, giving, selling, organizing advertising, mediating buying, selling invoices.

- Creating transactions for purchasing, selling goods, providing services that do not exist or transactions not conformable with vtv2 trực tiếp bóng đá hôm nay law.

- Issuing invoices for selling goods, providing services during vtv2 trực tiếp bóng đá hôm nay suspension of business operations, except for issuing invoices to customers to perform contracts signed before vtv2 trực tiếp bóng đá hôm nay business suspension notification date.

- Illegally using invoices, documents, unlawfully using invoices, documents according to vtv2 trực tiếp bóng đá hôm nay regulations of vtv2 trực tiếp bóng đá hôm nay Government of Vietnam.

- Failing to transmit electronic invoice data to vtv2 trực tiếp bóng đá hôm nay tax authority as required.

- Altering, misusing, unauthorized access, destroying vtv2 trực tiếp bóng đá hôm nay information system of invoices, documents.

- Offering, accepting, mediating bribes, or committing other acts related to invoices, documents to obtain tax deductions, refunds, misappropriate tax refunds, evade value added tax.

- Colluding, covering up; connecting between tax management officials, tax authorities, and business establishments, importers, between business establishments, importers in using unlawful invoices, documents to obtain tax deductions, refunds, misappropriate tax, evade value added tax.