Có được giảm thuế giá trực tiếp bóng đá hôm nay euro khi khai thác than cứng và than non từ năm 2024 không?

Is there a VAT reduction for hard coal and lignite mining in Vietnamfrom 2024?

Based on Clause 1, Article 1 ofDecree 72/2024/ND-CP, trực tiếp bóng đá hôm nay policy on VAT reduction is regulated as follows:

* VAT reduction for goods and services currently subject to 10% VAT, excluding trực tiếp bóng đá hôm nay following groups of goods and services:

[1]Telecommunications, financial activities, banking, securities, insurance, real estate business, metals and fabricated metal products, mining products (except coal mining), coke, refined petroleum, chemical products. Details are in Appendix 1 issued with this Decree. (DownloadAppendix 1)

[2]Products and special consumption taxable services. Details are in Appendix 2 issued with this Decree. (DownloadAppendix 2)

[3]Information technology according to trực tiếp bóng đá hôm nay law on information technology. Details are in Appendix 3 issued with this Decree. (DownloadAppendix 3)

[4]trực tiếp bóng đá hôm nay VAT reduction for each type of goods and services specified in Clause 1, Article 1 ofDecree 72/2024/ND-CPis applied uniformly at trực tiếp bóng đá hôm nay stages of import, production, processing, and commercial business.

For exported mined coal (including trực tiếp bóng đá hôm nay case where coal is mined, then screened, classified through a closed process before selling), it is eligible for VAT reduction.

Coal products listed in Appendix 1 issued with this Decree (DownloadAppendix 1), at stages other than mining for sale, are not eligible for VAT reduction.

Economic corporations, groups implementing a closed process before selling, are also subject to VAT reduction for mined coal products for sale.

For goods and services listed in Appendices 1, 2, and 3 issued with this Decree which are subject to zero VAT or 5% VAT according to trực tiếp bóng đá hôm nay VAT Law, shall comply with trực tiếp bóng đá hôm nay VAT Law provisions and are not eligible for VAT reduction.

trực tiếp bóng đá hôm nay regulations state that VAT reduction will not apply to mined coal products for sale. This includes coal mined, then screened, classified through a closed process before selling, and is eligible for VAT reduction.

Coal products listed in Appendix 1 issued with this Decree (DownloadAppendix 1), at stages other than mining for sale, are not eligible for VAT reduction.

Economic corporations, groups implementing a closed process before selling, are also subject to VAT reduction for mined coal products for sale.

Moreover, hard coal and lignite listed in Appendix 1 issued withDecree 72/2024/ND-CP (DownloadAppendix 1) are not eligible for VAT reduction.

Therefore, from trực tiếp bóng đá hôm nay effective date oflịch trực tiếp bóng đá(i.e., July 1, 2024), hard coal and lignite mining will not be eligible for VAT reduction.

Is there a VAT reduction for hard coal and lignite mining in Vietnam from 2024? (Image from Internet)

When is trực tiếp bóng đá hôm nay time for calculating VAT in Vietnam?

According to Article 8 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá hôm nay time for calculating VAT is specifically guided as follows:

- For goods sales, it is trực tiếp bóng đá hôm nay time of transfer of ownership or rights to use trực tiếp bóng đá hôm nay goods to trực tiếp bóng đá hôm nay buyer, regardless of whether trực tiếp bóng đá hôm nay money has been received or not.

- For service provision, it is trực tiếp bóng đá hôm nay time of completion of service provision or trực tiếp bóng đá hôm nay time of issuing trực tiếp bóng đá hôm nay service provision invoice, regardless of whether trực tiếp bóng đá hôm nay money has been received or not.

For telecommunication services, it is trực tiếp bóng đá hôm nay time of completing trực tiếp bóng đá hôm nay data reconciliation of telecommunications service charges according to economic contracts between telecommunications service businesses but no later than 2 months from trực tiếp bóng đá hôm nay month of incurring telecommunications service charges.

- For electricity and clean water supply activities, it is trực tiếp bóng đá hôm nay date of recording trực tiếp bóng đá hôm nay electricity or water consumption index on trực tiếp bóng đá hôm nay meter to be noted on trực tiếp bóng đá hôm nay payment invoice.

- For real estate business, infrastructure construction, construction of houses for sale, transfer, or lease, it is trực tiếp bóng đá hôm nay time of money collection according to trực tiếp bóng đá hôm nay project implementation progress or trực tiếp bóng đá hôm nay money collection progress recorded in trực tiếp bóng đá hôm nay contract.

Based on trực tiếp bóng đá hôm nay collected amount, trực tiếp bóng đá hôm nay business establishment declares trực tiếp bóng đá hôm nay output VAT incurred during trực tiếp bóng đá hôm nay period.

- For construction and installation, including shipbuilding, it is trực tiếp bóng đá hôm nay time of acceptance and handover of trực tiếp bóng đá hôm nay project, project item, or completed construction and installation workload, regardless of whether trực tiếp bóng đá hôm nay money has been received or not.

- For imported goods, it is trực tiếp bóng đá hôm nay time of customs declaration registration.

What are VAT deduction methods in Vietnamin 2024?

Based on Article 10 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008(amended by Clause 4, Article 1 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax Amendment 2013), trực tiếp bóng đá hôm nay VAT deduction method in 2024 is regulated as follows:

- trực tiếp bóng đá hôm nay VAT deduction method is regulated as follows:

+ trực tiếp bóng đá hôm nay VAT payable under trực tiếp bóng đá hôm nay deduction method is equal to trực tiếp bóng đá hôm nay output VAT minus trực tiếp bóng đá hôm nay deductible input VAT.

+ trực tiếp bóng đá hôm nay output VAT is trực tiếp bóng đá hôm nay total VAT of goods and services sold as recorded on trực tiếp bóng đá hôm nay VAT invoice.

trực tiếp bóng đá hôm nay VAT of goods and services sold as recorded on trực tiếp bóng đá hôm nay VAT invoice equals trực tiếp bóng đá hôm nay taxable price of trực tiếp bóng đá hôm nay goods or services sold multiplied by trực tiếp bóng đá hôm nay VAT rate of those goods or services.

In case of using documents recording trực tiếp bóng đá hôm nay payment price including VAT, trực tiếp bóng đá hôm nay output VAT is determined by trực tiếp bóng đá hôm nay payment price minus trực tiếp bóng đá hôm nay VAT taxable price determined according to point k, clause 1, Article 7 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008.

+ trực tiếp bóng đá hôm nay deductible input VAT is trực tiếp bóng đá hôm nay total VAT recorded on VAT invoices for goods and services purchased, VAT payment documents for imported goods, and meeting trực tiếp bóng đá hôm nay conditions specified in Article 12 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008(amended by Clause 6, Article 1 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax Amendment 2013).

- trực tiếp bóng đá hôm nay deduction method applies to business establishments that fully implement accounting policies, invoices, and documents as regulated by trực tiếp bóng đá hôm nay law on accounting, invoices, and documents, including:

+ Business establishments with an annual revenue from selling goods and providing services from one billion VND or more, excluding households and individuals doing business.

+ Business establishments registered voluntarily to apply trực tiếp bóng đá hôm nay deduction method, excluding households and individuals doing business.