Kinh doanh dịch vụ vũ trường có được giảm thuế GTGT lịch trực tiếp bóng đá hôm nay Nghị định

What is a nightclub operation in Vietnam?

nightclub operation is defined according to Clause 2, Article 2 ofDecree 54/2019/ND-CPas a service providing dancefloors, stages, sound, and lighting for dance activities, singing, or art performances at establishments qualified to operate nightclub operations according to this Decree.

Is nightclub operationeligible for đá bóng trực tiếp reduction in Vietnam under Decree 72?

According to Point a, Clause 2, Article 2 of theLaw on Special Consumption Tax 2008, nightclub operation is one of the services subject to special consumption tax.

Reduction of value-added tax (đá bóng trực tiếp) for groups of goods and services currently applying the 10% tax rate, except for the groups regulated in Clause 1, Article 1 ofDecree 72/2024/ND-CPas follows:

đá bóng trực tiếp Reduction

1. Reduction of đá bóng trực tiếp for groups of goods and services currently applying the 10% tax rate, except for the following goods and service groups:

a) Telecommunications, financial activities, banking, securities, insurance, real estate business, metals and products made from pre-fabricated metals, mineral products (excluding coal exploitation), coke, refined petroleum, chemical products. Details in Appendix I issued with this Decree.

b) Goods products and services subject to special consumption tax. Details in Appendix II issued with this Decree.

c) Information technology according to the law on information technology. Details in Appendix III issued with this Decree.

d) The đá bóng trực tiếp reduction for each type of goods and services stipulated in Clause 1 of this Article is uniformly applied at the stages of import, production, processing, and commercial business. For coal sold after extraction (including cases where coal is extracted and then screened, classified under a closed process before being sold) subject to đá bóng trực tiếp reduction. Coal commodities stipulated in Appendix I issued with this Decree, at stages other than extraction for sale are not entitled to đá bóng trực tiếp reduction.

Corporations, economic groups conducting a closed process for sale are also entitled to đá bóng trực tiếp reduction for coal sold after extraction.

In cases of goods, services mentioned in Appendices I, II, and III issued with this Decree not subject to đá bóng trực tiếp or subject to a đá bóng trực tiếp rate of 5% according to the đá bóng trực tiếp Law, the provisions of the đá bóng trực tiếp Law apply without any đá bóng trực tiếp reduction.

2. đá bóng trực tiếp Reduction Rate

a) Business establishments calculating đá bóng trực tiếp by the deduction method are applied a đá bóng trực tiếp rate of 8% for goods and services stipulated in Clause 1 of this Article.

b) Business establishments (including business households and individuals) calculating đá bóng trực tiếp by the percentage method on turnover are entitled to a reduction of 20% of the percentage rate to calculate đá bóng trực tiếp when issuing invoices for goods and services entitled to đá bóng trực tiếp reduction as stipulated in Clause 1 of this Article.

To be specific, nightclub operation falls under Appendix II listing goods and services subject to special consumption tax and is not eligible for a đá bóng trực tiếp rate reduction underDecree 72/2024/ND-CP.

Additionally, the applicable đá bóng trực tiếp rate for the nightclub operation is 5% according to the Appendix Table of occupational categories for đá bóng trực tiếp calculation by percentage on turnover issued together withCircular 219/2013/TT-BTC.

Thus, companies operating in the nightclub operation, subject to special consumption tax, are not eligible for an 8% đá bóng trực tiếp reduction according tolịch trực tiếp bóng đá.

Note: Appendix II listing goods and services subject to special consumption tax not eligible for đá bóng trực tiếp reduction (excluding goods and services not subject to special consumption tax).

Is nightclub operation eligible for đá bóng trực tiếp reduction in Vietnam under Decree 72?(Image from Internet)

What are regulations on duration of đá bóng trực tiếp 8% reduction in Vietnamunder Decree 72/2024/ND-CP?

According to regulations in Article 2 ofDecree 72/2024/ND-CPas follows:

Effective Date and Implementation

1. This Decree takes effect from July 1, 2024, to the end of December 31, 2024.

2. Ministries, within their functions and duties, and the People's Committees of provinces and centrally-run cities direct related agencies to implement dissemination, guidance, inspection, and supervision for consumers to understand and benefit from the đá bóng trực tiếp reduction provisions in Article 1 of this Decree, focusing on stabilizing supply and demand of goods and services subject to đá bóng trực tiếp reduction to maintain a stable level in the market price system (prices excluding đá bóng trực tiếp) from July 1, 2024, to December 31, 2024.

Thus, the duration for đá bóng trực tiếp reduction of 8% underlịch trực tiếp bóng đáspans from July 1, 2024, to December 31, 2024.