Shall trực tiếp bóng đá việt nam hôm nay transfer of land use rights be exempt from VAT in Vietnam from July 1, 2025?

Shallthe transfer of land use rights beexempt from VAT in Vietnamfrom July 1, 2025?

Based on Clause 7 Article 5 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2024, there are specific provisions regarding tax-exempt subjects as follows:

Subjects not subject to tax

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6. Watering, drainage; plowing, harrowing land; dredging internal field canals and ditches serving agricultural production; agricultural product harvesting services.

7. Transfer of land use rights.

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Based on Article 18 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2024, specific provisions regarding trực tiếp bóng đá việt nam hôm nay effective date are as follows:

Effective date

1. This Law takes effect from July 1, 2025, except for trực tiếp bóng đá việt nam hôm nay cases specified in Clause 2 of this Article.

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Therefore, according to trực tiếp bóng đá việt nam hôm nay above regulation, from July 1, 2025, income from trực tiếp bóng đá việt nam hôm nay transfer of land use rights is exempt from value-added tax.

Shallthe transfer of land use rights beexempt from VAT in Vietnamfrom July 1, 2025? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

Which entities arevalue-added taxpayers in Vietnamfrom July 1, 2025?

Based on Article 4 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2024, trực tiếp bóng đá việt nam hôm nay specific provisions regarding VAT payers are as follows:

- Organizations, households, and individuals producing and trading goods and services subject to value-added tax (hereinafter referred to as business establishments).

- Organizations and individuals importing goods subject to value-added tax (hereinafter referred to as importers).

- Organizations and individuals producing and trading in Vietnam who purchase services (including cases of purchasing services associated with goods) of foreign organizations without a permanent establishment in Vietnam, non-resident individuals in Vietnam, except in trực tiếp bóng đá việt nam hôm nay cases specified in Clauses 4 and 5, Article 4 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2024; organizations producing and trading in Vietnam who purchase goods and services to conduct exploration, development, and exploitation of oil and gas from foreign organizations without a permanent establishment in Vietnam, non-resident individuals in Vietnam.

- Foreign suppliers without a permanent establishment in Vietnam conducting e-commerce, business on digital platforms with organizations and individuals in Vietnam (hereinafter referred to as foreign suppliers); organizations that manage foreign digital platforms conducting deductions and submitting tax obligations on behalf of foreign suppliers; organizations conducting business in Vietnam applying trực tiếp bóng đá việt nam hôm nay method of value-added tax deduction for purchasing services from foreign suppliers without a permanent establishment in Vietnam through e-commerce channels or digital platforms conducting deductions and submitting tax obligations on behalf of foreign suppliers.

- Organizations that are managers of e-commerce trading floors, managers of digital platforms with payment functions conducting deductions, paying tax, and declaring tax amounts deducted on behalf of business households, individuals conducting business on e-commerce floors and digital platforms.

How is trực tiếp bóng đá việt nam hôm nay value-added tax base price determined in Vietnamfrom July 1, 2025?

Based on Article 7 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2024, specific provisions on value-added tax base pricing are as follows:

[1]trực tiếp bóng đá việt nam hôm nay tax base price is determined as follows:

- For goods and services sold by business establishments, it is trực tiếp bóng đá việt nam hôm nay selling price not inclusive of value-added tax; for goods and services subject to special consumption tax, it is trực tiếp bóng đá việt nam hôm nay selling price inclusive of special consumption tax but not inclusive of value-added tax; for goods subject to environmental protection tax, it is trực tiếp bóng đá việt nam hôm nay selling price inclusive of environmental protection tax but not inclusive of value-added tax; for goods subject to both special consumption tax and environmental protection tax, it is trực tiếp bóng đá việt nam hôm nay selling price inclusive of special consumption tax and environmental protection tax but not inclusive of value-added tax;

- For imported goods, it is trực tiếp bóng đá việt nam hôm nay import tax base price as stipulated by export and import tax laws plus import duty plus any applicable additional import duties as specified by law (if any), plus special consumption tax (if any), and plus environmental protection tax (if any);

- For goods and services used for exchange, internal consumption, gifting, or donation, it is determined to be trực tiếp bóng đá việt nam hôm nay VAT base price of goods and services of trực tiếp bóng đá việt nam hôm nay same or equivalent type at trực tiếp bóng đá việt nam hôm nay time these activities occur. For goods and services used for promotions as per commercial law, trực tiếp bóng đá việt nam hôm nay tax base price is determined to be zero (0);

- For asset leasing activities, it is trực tiếp bóng đá việt nam hôm nay rental amount not inclusive of value-added tax. For leases payable in periodic installments or prepaid for trực tiếp bóng đá việt nam hôm nay leasing term, trực tiếp bóng đá việt nam hôm nay tax base price is trực tiếp bóng đá việt nam hôm nay rental payable per period or prepaid for trực tiếp bóng đá việt nam hôm nay leasing term not inclusive of value-added tax;

- For goods sold under deferred payment or installment payment, it is trực tiếp bóng đá việt nam hôm nay price calculated according to trực tiếp bóng đá việt nam hôm nay one-time payment sale price not inclusive of value-added tax of that good, excluding installment interest or deferred payment interest;

- For processed goods, it is trực tiếp bóng đá việt nam hôm nay processing price not inclusive of value-added tax;

- For construction and installation activities, it is trực tiếp bóng đá việt nam hôm nay value of trực tiếp bóng đá việt nam hôm nay construction, work items, or parts handed over not inclusive of value-added tax. In cases of construction and installation without materials, machinery, and equipment, trực tiếp bóng đá việt nam hôm nay tax base price excludes trực tiếp bóng đá việt nam hôm nay value of materials and machinery, equipment;

- For real estate business activities, it is trực tiếp bóng đá việt nam hôm nay real estate selling price not inclusive of value-added tax minus land levy or land rent paid to trực tiếp bóng đá việt nam hôm nay state budget (land price deducted). trực tiếp bóng đá việt nam hôm nay Government of Vietnam stipulates trực tiếp bóng đá việt nam hôm nay determination of trực tiếp bóng đá việt nam hôm nay land price to be deducted as per land law in this point;

- For agency, brokerage activities of selling goods and services receiving a commission, it is trực tiếp bóng đá việt nam hôm nay commission amount earned from these activities not inclusive of value-added tax;

- For goods and services using invoices showing trực tiếp bóng đá việt nam hôm nay payment price including value-added tax, trực tiếp bóng đá việt nam hôm nay tax base price is determined according to trực tiếp bóng đá việt nam hôm nay following formula:

- For casino business, electronic games with prizes, betting, it is trực tiếp bóng đá việt nam hôm nay amount earned from these activities minus trực tiếp bóng đá việt nam hôm nay amount refunded to customers who do not fully use trực tiếp bóng đá việt nam hôm nay purchased amount and trực tiếp bóng đá việt nam hôm nay prize amount paid to customers (if any), inclusive of special consumption tax, not inclusive of value-added tax;

- For production, business activities including: electricity production activities of trực tiếp bóng đá việt nam hôm nay Vietnam Electricity Group; transport, loading and unloading; tourism services in trực tiếp bóng đá việt nam hôm nay form of tours; pawn services; books subject to value-added tax sold at trực tiếp bóng đá việt nam hôm nay published (cover) price; printing activities; agency services for inspection, claim handling, third party compensation claim, 100% compensation handling agency services receiving wages or commissions, trực tiếp bóng đá việt nam hôm nay tax base price is trực tiếp bóng đá việt nam hôm nay selling price not inclusive of value-added tax. trực tiếp bóng đá việt nam hôm nay Government of Vietnam stipulates trực tiếp bóng đá việt nam hôm nay tax base price for production and business activities stipulated in this point.

[2]trực tiếp bóng đá việt nam hôm nay tax base price for goods and services as specified in Clause 1, Article 7 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2024includes all surcharges and additional fees that trực tiếp bóng đá việt nam hôm nay business establishment is entitled to.