Is there a Decision 01/2025 on annulment on vtv5 trực tiếp bóng đá hôm nay import duty exemption under 1 million VND sent via express delivery to Vietnam?

Is there a Decision 01/2025 on annulment on vtv5 trực tiếp bóng đá hôm nay import duty exemption under 1 million VND sent via express delivery to Vietnam?

On January 3, 2025, vtv5 trực tiếp bóng đá hôm nay Prime Minister issued Decision 01/2025/QD-TTg..Downloadannuling vtv5 trực tiếp bóng đá hôm nay entirelịch trực tiếp bóng đá hômregarding vtv5 trực tiếp bóng đá hôm nay value of imported goods sent via express delivery service that are tax-exempt.

Decision 01/2025/QD-TTg will take effect from February 18, 2025.

To be specific: Article 1 ofDecision 78/2010/QD-TTgstipulates that imported goods sent via express delivery service valued at 1,000,000 VND (one million VND) or less will be exempt from import tax and value-added tax.

Imported goods sent via express delivery service valued over 1,000,000 VND (one million VND) must pay import tax and value-added tax according to vtv5 trực tiếp bóng đá hôm nay legal regulations.

Thus, from February 18, 2025, when Decision 01/2025/QD-TTg..Downloadcomes into effect, imported goods under 1 million VND sent via express delivery will no longer be exempt from import tax and value-added tax.

Is there a Decision 01/2025 on annulment on vtv5 trực tiếp bóng đá hôm nay import duty exemption under 1 million VND sent via express delivery to Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Which entities areexport and import duty payers in Vietnam in 2025?

According to Article 3 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and Import Duties 2016, taxpayers for export and import duties include:

- Owners of exported and imported goods.

- Organizations entrusted with exportation and importation.

- Individuals exiting or entering vtv5 trực tiếp bóng đá hôm nay country with exported or imported goods, sending or receiving goods through Vietnam's borders.

- Persons authorized, guaranteed, and responsible for paying tax on behalf of taxpayers, including:

+ Customs procedure agencies when authorized by taxpayers to pay export and import duties;

+ Enterprises providing postal services, international express delivery services paying tax on behalf of taxpayers;

+ Credit institutions or other organizations functioning under vtv5 trực tiếp bóng đá hôm nay Law on Credit Institutions acting as guarantors, paying tax on behalf of taxpayers;

+ Persons authorized by goods owners when goods are gifts from individuals; luggage sent before or after vtv5 trực tiếp bóng đá hôm nay travel of individuals exiting or entering vtv5 trực tiếp bóng đá hôm nay country;

+ Branches of enterprises authorized to pay tax on behalf of enterprises;

+ Others authorized to pay taxes on behalf of taxpayers, as per legal regulations.

- Individuals purchasing or transporting goods within vtv5 trực tiếp bóng đá hôm nay tax-exemption limits by border residents but not using them for production or consumption, instead selling them in vtv5 trực tiếp bóng đá hôm nay domestic market; and foreign traders permitted to conduct business in exported and imported goods in border markets according to legal regulations.

- Individuals with exported or imported goods that fall under tax-exempt categories but later change and become taxable as regulated by law.

- Other cases as prescribed by law.

What is vtv5 trực tiếp bóng đá hôm nay basis for calculating export and import duties for goods using direct method in Vietnamin 2025?

According to Article 5 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and Import Duties 2016, vtv5 trực tiếp bóng đá hôm nay basis for calculating export and import taxes for goods using vtv5 trực tiếp bóng đá hôm nay direct method is as follows:

- vtv5 trực tiếp bóng đá hôm nay amount of export and import tax is determined based on vtv5 trực tiếp bóng đá hôm nay taxable value and tax rate as a percentage (%) of each item at vtv5 trực tiếp bóng đá hôm nay time of tax calculation.

- Export tax rates are specified for each item in vtv5 trực tiếp bóng đá hôm nay export tariff.

In cases where goods are exported to countries, groups of countries, or territories that have agreements on preferential export tariffs in trade relations with Vietnam, these agreements shall apply.

- Import tax rates include preferential, special preferential, and ordinary rates and are applied as follows:

+ Preferential rates apply to imported goods originating from countries, groups of countries, or territories that implement Most Favored Nation (MFN) treatment in trade relations with Vietnam; goods from non-tariff zones imported into vtv5 trực tiếp bóng đá hôm nay domestic market that meet vtv5 trực tiếp bóng đá hôm nay origin conditions from countries, groups of countries, or territories that implement MFN treatment in trade relations with Vietnam;

+ Special preferential rates apply to imported goods originating from countries, groups of countries, or territories that have special agreements on preferential import tariffs in trade relations with Vietnam; goods from non-tariff zones imported into vtv5 trực tiếp bóng đá hôm nay domestic market that meet vtv5 trực tiếp bóng đá hôm nay origin conditions from countries, groups of countries, or territories that have special agreements on preferential import tariffs in trade relations with Vietnam;

+ Ordinary rates apply to imported goods not falling under points a and b of this clause. vtv5 trực tiếp bóng đá hôm nay ordinary rate is specified at 150% of vtv5 trực tiếp bóng đá hôm nay preferential rate for each corresponding item. In cases where vtv5 trực tiếp bóng đá hôm nay preferential rate is 0%, vtv5 trực tiếp bóng đá hôm nay Prime Minister of Vietnam shall decide on vtv5 trực tiếp bóng đá hôm nay application of vtv5 trực tiếp bóng đá hôm nay ordinary rate based on regulations outlined in Article 10 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and Import Duties 2016.