Is it possible to have a reduction on excise trực tiếp bóng đá k+ if the taxpayer encounters an accident in Vietnam? What conditions are required for the deduction of excise trực tiếp bóng đá k+?
Is it possible to have a reduction on excise trực tiếp bóng đá k+ if the taxpayer encounters an accident in Vietnam?
Pursuant to Clause 1, Article 52 ofCircular 80/2021/TT-BTC, the cases where the trực tiếp bóng đá k+ authority notifies, decides trực tiếp bóng đá k+ exemption or reduction are specified as follows:
- Personal income trực tiếp bóng đá k+ exemption for income under the provisions of Clauses 1, 2, 3, 4, 5, 6 of Article 4 of the Personal Income trực tiếp bóng đá k+ Law;
- trực tiếp bóng đá k+ reduction as prescribed for individuals, business households, business individuals facing difficulties due to natural disasters, fires, accidents, severe illnesses affecting trực tiếp bóng đá k+ payment ability;
- Reduction of excise trực tiếp bóng đá k+ for taxpayers who produce goods subject to excise trực tiếp bóng đá k+ facing difficulties due to natural disasters, unexpected accidents according to the law on excise trực tiếp bóng đá k+;
- Exemption, reduction of resource trực tiếp bóng đá k+ for taxpayers facing natural disasters, fires, unexpected accidents causing damage to declared, taxed resources;
- Exemption, reduction of non-agricultural land use trực tiếp bóng đá k+;
- Exemption, reduction of agricultural land use trực tiếp bóng đá k+ according to the provisions of the Agricultural Land Use trực tiếp bóng đá k+ Law and resolutions of the National Assembly;
- Exemption, reduction of land rent, water surface rent, land levy;
- Exemption from registration fees.
Taxpayers will be eligible for a reduction of excise trực tiếp bóng đá k+ if they manufacture goods subject to excise trực tiếp bóng đá k+ and encounter difficulties due to natural disasters or unexpected accidents, as per the law on excise trực tiếp bóng đá k+.
Thus, it can be seen that in cases where the taxpayer unexpectedly faces an accident per the law, they are eligible for a reduction of excise trực tiếp bóng đá k+.
Is it possible to have a reduction on excise trực tiếp bóng đá k+ if the taxpayer encounters an accident in Vietnam? What conditions are required for the deduction of excise trực tiếp bóng đá k+? (Image from the Internet)
What are the conditions for the deduction of excise trực tiếp bóng đá k+ in Vietnam?
According to Clause 3, Article 7 ofDecree 108/2015/ND-CP(amended by Clause 3, Article 1 ofDecree 14/2019/ND-CP), the conditions for the deduction of excise trực tiếp bóng đá k+ are specifically stipulated as follows:
(1) For cases of importing materials subject to excise trực tiếp bóng đá k+ for producing goods subject to excise trực tiếp bóng đá k+ and cases of importing goods subject to excise trực tiếp bóng đá k+, the document as a basis for deducting excise trực tiếp bóng đá k+ is the excise trực tiếp bóng đá k+ payment document at the import stage.
(2)For cases of purchasing materials directly from domestic manufacturers:
- Sales contract, which must include contents showing that the goods are directly produced by the selling establishment; a copy of the business registration certificate of the selling establishment (with the signature and seal of the selling establishment).
- Bank payment documents.
- The document serving as the basis for the deduction of excise trực tiếp bóng đá k+ is the value-added trực tiếp bóng đá k+ invoice when purchasing goods.
The excise trực tiếp bóng đá k+ amount that the purchasing unit has paid when purchasing the materials is determined = taxable price of excise trực tiếp bóng đá k+ multiplied by (x) excise trực tiếp bóng đá k+ rate; in which:
The deduction of excise trực tiếp bóng đá k+ is carried out when declaring excise trực tiếp bóng đá k+ and the excise trực tiếp bóng đá k+ payable is determined according to the following formula:
Note:In cases where it is not possible to accurately determine the excise trực tiếp bóng đá k+ amount paid (or paid) for the respective materials consumed in the period, it is possible to base on previous period data to calculate the excise trực tiếp bóng đá k+ amount eligible for deduction and will determine according to the actual figures at the end of the quarter or year.
In any case, the deductible excise trực tiếp bóng đá k+ amount cannot exceed the excise trực tiếp bóng đá k+ calculated on the material portion according to the technical and economic standards of the product.
Is excise trực tiếp bóng đá k+ refundable according to international treaties to which the Socialist Republic of Vietnam is a member?
According to Clause 4, Article 7 ofCircular 195/2015/TT-BTCas follows:
Refund of trực tiếp bóng đá k+
...
4. Refund of excise trực tiếp bóng đá k+ in the following cases:
a) trực tiếp bóng đá k+ refund according to a decision of a competent authority under the provisions of the law.
b) trực tiếp bóng đá k+ refund according to international treaties to which the Socialist Republic of Vietnam is a member.
c) trực tiếp bóng đá k+ refund in cases where the paid excise trực tiếp bóng đá k+ amount is greater than the required excise trực tiếp bóng đá k+ amount under regulations.
The procedures, dossiers, order, and authority for resolving excise trực tiếp bóng đá k+ refunds as provided in Clauses 3 and 4 of this Article are implemented according to the provisions of the Law on trực tiếp bóng đá k+ Administration and implementing guidance documents.
According to regulations, excise trực tiếp bóng đá k+ can be refunded in the following cases:
- trực tiếp bóng đá k+ refund according to a decision of a competent authority under the provisions of the law.
- trực tiếp bóng đá k+ refund according to international treaties to which the Socialist Republic of Vietnam is a member.
- trực tiếp bóng đá k+ refund in cases where the paid excise trực tiếp bóng đá k+ amount is greater than the required excise trực tiếp bóng đá k+ amount under regulations.
Thus, in cases according to international treaties to which the Socialist Republic of Vietnam belongs, excise trực tiếp bóng đá k+ will be refunded.
