Thuế giá trị gia tăng không được khấu trừ có được tính lịch trực tiếp bóng đá hôm nay chi phí

What are đá bóng trực tiếp conditions for input VAT deduction in Vietnam?

Based on Article 15 ofCircular 219/2013/TT-BTC, amended by Clause 10 Article 1 ofCircular 26/2015/TT-BTC, and Article 1 ofThông tư 173/2016/TT-BTC, đá bóng trực tiếp conditions for input VAT deduction are stipulated as follows:

- There must be a legal value-added tax invoice for goods or services purchased, or a document proving payment of VAT at đá bóng trực tiếp import stage, or documentation proving payment of VAT on behalf of foreign entities according to đá bóng trực tiếp Ministry of Finance's guidance applicable to foreign organizations without legal person status in Vietnam and foreign individuals doing business or earning income in Vietnam.

- There must be a non-cash payment document for đá bóng trực tiếp purchased goods or services (including imported goods) valued at twenty million VND or more, except for cases where đá bóng trực tiếp value of imported goods or services for each transaction is less than twenty million VND, goods or services purchased per invoice valued below twenty million VND, including VAT. Also, cases where đá bóng trực tiếp business imports goods as gifts from foreign organizations or individuals.

Furthermore, non-cash payment documents include bank payment documents and other non-cash payment documents guided as follows:

- Bank payment documents are understood as those proving đá bóng trực tiếp transfer of funds from đá bóng trực tiếp buyer's account to đá bóng trực tiếp seller's account opened at payment service providers in accordance with current regulations, such as checks, money orders or payment orders, collections, bank cards, credit cards, phone sims (e-wallets), and other forms of payment as regulated.

- Other non-cash payment cases for input VAT deduction include:

+ Cases where đá bóng trực tiếp purchased goods or services are paid for by offsetting between đá bóng trực tiếp purchased goods or services with đá bóng trực tiếp sold goods or services or borrowed goods, provided this offsetting method is specifically mentioned in đá bóng trực tiếp contract, must have a report on data reconciliation and confirmation between both parties regarding offsetting between purchased and sold goods or services, or borrowed goods. In đá bóng trực tiếp case of offsetting through a third party, there must be a tripartite compensation agreement for tax deduction.

+ Cases where đá bóng trực tiếp purchased goods or services are paid off by offsetting debts, such as borrowing or lending money, offsetting liabilities through a third party, which is specifically mentioned in đá bóng trực tiếp contract, must include a money lending or borrowing contract in written form and proof of money transfer from đá bóng trực tiếp lender's account to đá bóng trực tiếp borrower's account for cash loans. This also includes cases where đá bóng trực tiếp purchased goods or services are offset against money that đá bóng trực tiếp seller supports đá bóng trực tiếp buyer, or đá bóng trực tiếp buyer pays on behalf.

+ Cases where purchased goods or services are paid through an authorized third party via bank as specified in đá bóng trực tiếp contract in written form, and đá bóng trực tiếp third party is a legal entity or individual operating according to đá bóng trực tiếp law.

+ Cases where, after conducting đá bóng trực tiếp aforementioned payment methods, đá bóng trực tiếp remaining value is paid in cash amounting to twenty million VND or more, tax is only deductible in cases with bank payment documents.

+ Cases where purchased goods or services are paid through a bank into a third party's account at đá bóng trực tiếp State Treasury to enforce payment by withholding money or assets held by other organizations or individuals (as per a decision by a competent state authority) shall also be eligible for input VAT deduction.

- In cases of purchasing goods and services from a supplier with a value of less than twenty million VND but purchased multiple times within đá bóng trực tiếp same day with a total value of twenty million VND or more, tax is deductible only for cases with bank payment documents.

Shall non-deductible VAT be included in costs to determine CIT in Vietnam?

Based on Clause 9, Article 14 ofCircular 219/2013/TT-BTCregarding đá bóng trực tiếp principle of input VAT deduction as follows:

Principle of input VAT deduction

...

9. Non-deductible input VAT can be accounted into expenses to determine corporate income tax or added into đá bóng trực tiếp cost of fixed assets, except for đá bóng trực tiếp VAT on goods or services purchased per transaction valued at twenty million VND or more without non-cash payment documents.

...

Thus, for non-deductible VAT, businesses are allowed to include it in cost for determining CIT, except in cases where đá bóng trực tiếp VAT of goods or services purchased in transactions valued at twenty million VND or more lacks non-cash payment documents.

Shallnon-deductible VAT be included in costs to determine CIT in Vietnam? (Image from đá bóng trực tiếp Internet)

What are cases whereinput VAT is non-deductible?

Based on Clause 15, Article 14 ofCircular 219/2013/TT-BTCgoverning non-deductible input VAT in đá bóng trực tiếp following cases:

- VAT invoices not conforming to đá bóng trực tiếp law, such as VAT invoices not listing VAT (except for special cases permitted to use VAT invoices that include VAT in đá bóng trực tiếp payment price);

- Invoices not listing or incorrectly listing criteria like name, address, or tax code of đá bóng trực tiếp seller, making it impossible to identify đá bóng trực tiếp seller;

- Invoices not listing or incorrectly listing criteria like name, address, or tax code of đá bóng trực tiếp buyer, making it impossible to identify đá bóng trực tiếp buyer (except cases instructed in Clause 12, Article 14 ofCircular 219/2013/TT-BTC);

- Fake tax invoices, erased invoices, empty invoices (without accompanying goods or services);

- Invoices listing values not matching đá bóng trực tiếp true value of purchased, sold, or exchanged goods or services.