Trị giá hải xem bóng đá trực tiếp trên youtube của hàng hóa có dùng để tính thuế không?
Is xem bóng đá trực tiếp nhà cái value of goods used for tax calculation in Vietnam?
Pursuant to Clause 24, Article 4 of xem bóng đá trực tiếp nhà cáiCustoms Law 2014, regulations are as follows:
Explanation of Terms
In this Law, xem bóng đá trực tiếp nhà cái following terms are understood as:
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11. Customs control is a measure of patrolling, investigating, verifying, or other professional methods applied by xem bóng đá trực tiếp nhà cái authority to prevent and counteract smuggling, illegal transportation of goods across borders, and other customs law violations.
12. Customs inspection is the act by xem bóng đá trực tiếp nhà cái authority of checking customs documents, related documents and inspecting actual goods and means of transportation.
13. Customs territory includes areas within the territory, exclusive economic zones, continental shelf of the Socialist Republic of Vietnam where xem bóng đá trực tiếp nhà cái Law is applied.
14. Customs declarant includes: the owner of the goods; the owner of the means of transport; the operator of the means of transport; xem bóng đá trực tiếp nhà cái brokerage, or other individuals authorized by the owner of the goods or means of transport to conduct customs procedures.
15. Customs sealing is xem bóng đá trực tiếp nhà cái use of technical tools or markers to identify and ensure xem bóng đá trực tiếp nhà cái integrity of goods.
16. Goods classification is xem bóng đá trực tiếp nhà cái process based on characteristics, composition, structure, physical and chemical properties, uses, packaging standards, and other attributes to determine xem bóng đá trực tiếp nhà cái name and code of goods according to xem bóng đá trực tiếp nhà cái Vietnam export, import goods nomenclature.
17. Means of transportation include road, rail, air, sea, and inland waterway transportation entering, leaving, or transiting.
18. Risk management is the application by xem bóng đá trực tiếp nhà cái authority of a system of measures and professional procedures to identify, assess, and classify risk levels, serving as a basis for arranging resources appropriately to inspect, supervise, and support other customs professional operations effectively.
19. Risk is a threat of non-compliance with customs legislation in executing export, import, transit of goods; entering, leaving, or transiting means of transportation.
20. Migratory property is xem bóng đá trực tiếp nhà cái belongings, items used in personal, family, or organizational activities, brought along when ceasing residency or ending activities in Vietnam or abroad.
21. Clearance is xem bóng đá trực tiếp nhà cái completion of customs procedures for goods to be imported, exported, or placed under other customs management policies.
22. Customs information is xem bóng đá trực tiếp nhà cái information, data about export, import activities, entry, exit, transit; organizations, individuals participating in export, import, entry, exit, transit, and other related customs activity information.
23. Customs procedures are the tasks that xem bóng đá trực tiếp nhà cái declarant and customs officer must perform according to this Law’s provisions regarding goods or means of transport.
24. Customs value is xem bóng đá trực tiếp nhà cái value of exported and imported goods serving xem bóng đá trực tiếp nhà cái purpose of tax calculation and customs statistics.
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Thus,according to the regulation above, xem bóng đá trực tiếp nhà cái value of goods is used for the purpose of tax calculation.
Is xem bóng đá trực tiếp nhà cái value of goods used for tax calculation in Vietnam?(Image from xem bóng đá trực tiếp nhà cái Internet)
What are xem bóng đá trực tiếp nhà cái principles for determining customs value for taxable imported goods in Vietnam?
Based on Clause 1, Article 5 ofCircular 39/2015/TT-BTCas amended by Clause 4, Article 1 ofCircular 60/2019/TT-BTC, xem bóng đá trực tiếp nhà cái regulations are as follows:
Principles and methods for determining customs value for imported goods
1. Principles:
a) xem bóng đá trực tiếp nhà cái value of imported goods is the actual price payable at the first entry point determined by sequentially applying methods from points a to e of Clause 2 of this Article and stopping at the method that determines xem bóng đá trực tiếp nhà cái value;
b) If xem bóng đá trực tiếp nhà cái declarant proposes in writing, the sequence of applying the deduction value method and the computed value method can be interchangeable;
c) xem bóng đá trực tiếp nhà cái determination of customs value must be based on documents, materials, objective and quantifiable data.
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Thus,according to xem bóng đá trực tiếp nhà cái above regulation, there are three principles for determining customs value as follows:
Principle 1:xem bóng đá trực tiếp nhà cái value of imported goods is the actual price payable at the first entry point determined by sequentially applying methods from points a to e of Clause 2 of this Article and stopping at the method that determines xem bóng đá trực tiếp nhà cái value;
Principle 2:If xem bóng đá trực tiếp nhà cái declarant proposes in writing, the sequence of applying the deduction value method and the computed value method can be interchangeable;
Principle 3:xem bóng đá trực tiếp nhà cái determination of customs value must be based on documents, materials, objective, and quantifiable data.
What are xem bóng đá trực tiếp nhà cái 6 methods for determining customs value for imported goods in Vietnam?
According to Clause 2, Article 5 ofCircular 39/2015/TT-BTCas amended by Clause 4, Article 1 ofCircular 60/2019/TT-BTC, there are six methods to determine xem bóng đá trực tiếp nhà cái value of imported goods as follows:
Method 1:Transaction value method of imported goods;
Method 2:Transaction value method of identical imported goods;
Method 3:Transaction value method of similar imported goods;
Method 4:Deductive value method;
Method 5:Computed value method;
Method 6:Reasoned method.
