Hoạt động cung cấp vtv5 trực tiếp bóng đá hôm nay vụ trò chơi điện tử trực
Is bóng đá hôm nay trực tiếp provision of online video games subject to VAT in Vietnam?
Pursuant to Article 3 of bóng đá hôm nay trực tiếp2008 Value Added Tax Law, which regulates bóng đá hôm nay trực tiếp objects subject to value-added tax, as follows:
Taxable Objects
Goods and services used for production, business, and consumption in Vietnam are subject to value-added tax, except for bóng đá hôm nay trực tiếp objects specified in Article 5 of this Law.
At bóng đá hôm nay trực tiếp same time, referring to bóng đá hôm nay trực tiếp provisions in Article 5 of bóng đá hôm nay trực tiếp2008 Value Added Tax Law, as supplemented by Clause 1, Article 3 of bóng đá hôm nay trực tiếp2014 Law on Amendments to Tax Lawsand amended by Clause 1, Article 1 ofLaw No. 106/2016/QH13and Clause 1, Article 1 of bóng đá hôm nay trực tiếp2013 Value Added Tax Amendment Law, which regulates bóng đá hôm nay trực tiếp objects not subject to value-added tax.
Thus, bóng đá hôm nay trực tiếp provision of online video games is subject to value-added tax.
Is bóng đá hôm nay trực tiếp provision of online video games subject to VAT in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
What is bóng đá hôm nay trực tiếp tax rate for bóng đá hôm nay trực tiếp provision of online video games from Vietnam abroad?
Based on Section 8 ofOfficial Dispatch 2270/TCT-CS in 2020, which regulates tax policies for bóng đá hôm nay trực tiếp provision of online video games, as follows:
8. Official Dispatch No. 775/BTTTT-CNTT on March 9, 2020, from bóng đá hôm nay trực tiếp Ministry of Information and Communications responding to VNG Corporation guiding bóng đá hôm nay trực tiếp classification of software products.
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- For bóng đá hôm nay trực tiếp provision of online video games through Google and Apple: If bóng đá hôm nay trực tiếp service provides online games in Vietnam, this service does not apply bóng đá hôm nay trực tiếp 0% VAT rate stipulated in Clause 3, Article 9 of Circular No. 219/2013/TT-BTC but applies bóng đá hôm nay trực tiếp 10% VAT rate stipulated in Article 11 of Circular No. 219/2013/TT-BTC dated December 31, 2013, of bóng đá hôm nay trực tiếp Ministry of Finance.
Thus, bóng đá hôm nay trực tiếp provision of online video games from Vietnam abroad will apply a tax rate of 10%.
Where is bóng đá hôm nay trực tiếp place to pay value-added tax in Vietnam?
Pursuant to Article 20 ofCircular 219/2013/TT-BTC, which regulates bóng đá hôm nay trực tiếp place to pay value-added tax, as follows:
Place to pay tax
- Taxpayers declare and pay VAT at bóng đá hôm nay trực tiếp localities where bóng đá hôm nay trực tiếp production, business takes place.
- Taxpayers who declare and pay VAT by bóng đá hôm nay trực tiếp deduction method, with a dependent production establishment located in a province, centrally-run city different from that of bóng đá hôm nay trực tiếp headquarters, must pay VAT at bóng đá hôm nay trực tiếp localities where bóng đá hôm nay trực tiếp production establishment is located and where bóng đá hôm nay trực tiếp headquarters is located.
- In bóng đá hôm nay trực tiếp case of enterprises and cooperatives applying bóng đá hôm nay trực tiếp direct method with a production establishment in a province, centrally-run city different from bóng đá hôm nay trực tiếp location of their headquarters or with out-of-province sales activities, bóng đá hôm nay trực tiếp enterprises and cooperatives shall declare and pay VAT based on a percentage of turnover for revenue generated out-of-province at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp production establishment or sales activities take place. Enterprises and cooperatives do not have to pay VAT based on a percentage of turnover at bóng đá hôm nay trực tiếp headquarters for revenue generated out-of-province and already declared, paid.
- In bóng đá hôm nay trực tiếp case of telecommunications service businesses with after-paid telecommunications services in a province, centrally-run city different from where bóng đá hôm nay trực tiếp headquarters is located and establishing dependent accounting branches to pay VAT by bóng đá hôm nay trực tiếp deduction method together to conduct after-paid telecommunications services business in that locality, bóng đá hôm nay trực tiếp telecommunications service business shall declare and pay VAT for after-paid telecommunications services as follows:
- Declare VAT for after-paid telecommunications service revenue of bóng đá hôm nay trực tiếp entire business with bóng đá hôm nay trực tiếp tax authority directly managing bóng đá hôm nay trực tiếp headquarters.
- Pay VAT at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp headquarters is located and at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp dependent accounting branch is located.
bóng đá hôm nay trực tiếp VAT to be paid at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp dependent accounting branch is located is determined by a rate of 2% (for after-paid telecommunications services subject to 10% VAT) on bóng đá hôm nay trực tiếp revenue (excluding VAT) of after-paid telecommunications services at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp dependent accounting branch is located.
- Tax declaration and VAT payment are implemented according to bóng đá hôm nay trực tiếp Law on Tax Administration and guiding documents implementing bóng đá hôm nay trực tiếp Law on Tax Administration.
Thus, bóng đá hôm nay trực tiếp place to pay value-added tax is regulated as follows:
- bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp production, business takes place.
- bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp production establishment is located and bóng đá hôm nay trực tiếp locality of bóng đá hôm nay trực tiếp headquarters if bóng đá hôm nay trực tiếp taxpayer applies bóng đá hôm nay trực tiếp deduction method with a dependent production establishment located in a different province, centrally-run city than that of bóng đá hôm nay trực tiếp headquarters.
- bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp production establishment or sales activities take place if enterprises and cooperatives apply bóng đá hôm nay trực tiếp direct method with a production establishment in a different province, centrally-run city than that of bóng đá hôm nay trực tiếp headquarters or have out-of-province sales activities.
- bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp headquarters is located and at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp dependent accounting branch is located if a telecommunications service business has after-paid telecommunications services in a different province, centrally-run city than that of bóng đá hôm nay trực tiếp headquarters and establishes dependent accounting branches to pay VAT by bóng đá hôm nay trực tiếp deduction method together in conducting bóng đá hôm nay trực tiếp after-paid telecommunications services business in that locality.
