Shall input value-added tax (trực tiếp bóng đá hôm nay) on goods sold to organizations that use humanitarian be credited in Vietnam?
Shall input value-added tax (trực tiếp bóng đá hôm nay) on goods sold to organizations that use humanitarian be credited in Vietnam?
Pursuant to Point b, Clause 1, Article 12 of theLaw on Value-Added Tax 2008, there are specific regulations on crediting input trực tiếp bóng đá hôm nay as follows:
Credit of Input Value-Added Tax
- Business entities paying trực tiếp bóng đá hôm nay under the credit method are eligible for input trực tiếp bóng đá hôm nay credit as follows:
a) Input trực tiếp bóng đá hôm nay on goods and services used for the production and business of goods and services subject to trực tiếp bóng đá hôm nay can be fully credited;
b) Input trực tiếp bóng đá hôm nay on goods and services used concurrently for the production and business of taxable and non-taxable goods and services can only be credited for the input trực tiếp bóng đá hôm nay of goods and services used for the production and business of taxable goods and services. If input trực tiếp bóng đá hôm nay is on fixed assets used concurrently for the production and business of goods and services subject to and not subject to trực tiếp bóng đá hôm nay, it can be fully credited;
c) Input trực tiếp bóng đá hôm nay on goods and services sold to organizations or individuals using funds from humanitarian aid or non-refundable aid can be fully credited;
d) Input trực tiếp bóng đá hôm nay arising in any month is declared and credited when determining the payable tax amount for that month. If a business entity discovers errors in input trực tiếp bóng đá hôm nay during declaration and credit, it can declare and credit them additionally; the time for declaration and additional credit is a maximum of 6 months from the time the error is discovered.
Therefore, through the above regulation, input trực tiếp bóng đá hôm nay on goods sold to organizations that use humanitarian can be fully credited.
Shall input value-added tax (trực tiếp bóng đá hôm nay) on goods sold to organizations that use humanitarian be credited in Vietnam?(Image from the Internet)
What are regulations on trực tiếp bóng đá hôm nay payment forbusiness establishmentsin Vietnam according to the credit method?
Based on Clause 1, Article 12 of theLaw on Value-Added Tax 2008as amended by Clause 6, Article 1 of theAmended Law on Value-Added Tax 2013, the regulation on how business establishments paying trực tiếp bóng đá hôm nay under the credit method can credit input trực tiếp bóng đá hôm nay is as follows:
- Input trực tiếp bóng đá hôm nay on goods and services used for producing and trading taxable goods and services can be fully credited, including input trực tiếp bóng đá hôm nay on uninsured taxable goods and services that incur losses;
- Input trực tiếp bóng đá hôm nay on goods and services used concurrently for producing and trading both taxable and non-taxable goods and services can only be credited for the input trực tiếp bóng đá hôm nay on goods and services used for producing and trading taxable goods and services. Business entities must account separately for creditible and non-creditible input trực tiếp bóng đá hôm nay; if separate accounting is not possible, the creditible input trực tiếp bóng đá hôm nay is calculated based on the percentage ratio of the revenue from taxable goods and services to the total revenue from goods and services sold;
- Input trực tiếp bóng đá hôm nay on goods and services sold to organizations or individuals using humanitarian aid or non-refundable aid funds can be fully credited;
- Input trực tiếp bóng đá hôm nay on goods and services used for activities involving the exploration, survey, and development of oil and gas fields can be fully credited;
- Input trực tiếp bóng đá hôm nay arising in a month is declared and credited when determining the payable tax amount for that month. If a business entity discovers errors in input trực tiếp bóng đá hôm nay during declaration and credit, it can declare and credit them additionally; the time for declaration and additional credit is a maximum of 6 months from the time the error is discovered.
What are the conditions for input trực tiếp bóng đá hôm nay credit in Vietnam?
According to Clause 2, Article 12 of theLaw on Value-Added Tax 2008, as amended by Clause 6, Article 1 of theAmended Law on Value-Added Tax 2013, the conditions for input trực tiếp bóng đá hôm nay credit are stipulated as follows:
- Have trực tiếp bóng đá hôm nay invoices for purchasing goods and services or tax payment documents at the import stage;
- Have non-cash payment documents for purchased goods and services, excluding goods and services purchased each time with a value of less than twenty million VND;
- For exported goods and services, in addition to the conditions specified at points a and b, Clause 2, Article 12 of theLaw on Value-Added Tax 2008, they must also have: a contract signed with foreign parties for the sale, processing of goods, and supply of services; sales invoices; non-cash payment documents; customs declarations for exported goods.
Payments for exported goods and services in the form of offsetting payments between exported goods and services with imported goods and services, or debt repayment on behalf of the State, are considered non-cash payments.
