What are 08 prohibited acts in trực tiếp bóng đá hôm nay euro deduction and trực tiếp bóng đá hôm nay euro refund in Vietnam from July 01, 2025?
What are 08 prohibited acts in trực tiếp bóng đá hôm nay euro deduction and trực tiếp bóng đá hôm nay euro refund in Vietnamfrom July 01, 2025?
Pursuant to Article 13 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024, specific regulations on prohibited acts in trực tiếp bóng đá hôm nay euro deduction and trực tiếp bóng đá hôm nay euro refund are as follows:
[1]Buying, giving, selling, advertising, acting as an intermediary in buying or selling invoices.
[2]Creating fictitious transactions of buying or selling goods, providing services, or unlawful transactions.
[3]Issuing invoices for selling goods, providing services during a temporary business suspension period, except in cases where invoices are issued to customers to fulfill contracts signed before the business suspension notice.
[4]Using illegal invoices and documents or misusing invoices and documents in accordance with the regulations of the Government of Vietnam.
[5]Failing to transfer electronic invoice data to the trực tiếp bóng đá hôm nay euro authority as prescribed.
[6]Altering, misusing, unauthorized access, or destroying information systems related to invoices and documents.
[7]Offering, accepting, or acting as an intermediary in bribery, or conducting other acts related to invoices and documents to obtain trực tiếp bóng đá hôm nay euro deductions, trực tiếp bóng đá hôm nay euro refunds, embezzle trực tiếp bóng đá hôm nay euro funds, or evade value-added trực tiếp bóng đá hôm nay euro.
[8]Colluding, covering up; liaising between trực tiếp bóng đá hôm nay euro management officials, trực tiếp bóng đá hôm nay euro authorities, and businesses, importers, or among businesses and importers in using illegal invoices and documents, or misusing invoices and documents to obtain trực tiếp bóng đá hôm nay euro deductions, trực tiếp bóng đá hôm nay euro refunds, embezzle trực tiếp bóng đá hôm nay euro funds, or evade value-added trực tiếp bóng đá hôm nay euro.
What are 08 prohibited acts in trực tiếp bóng đá hôm nay euro deduction and trực tiếp bóng đá hôm nay euro refund in Vietnam from July 01, 2025?(Image from Internet)
How will the trực tiếp bóng đá hôm nay euro deduction method be applied in Vietnamfrom July 01, 2025?
Pursuant to Clauses 1 and 2 of Article 11 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024, specific regulations on the trực tiếp bóng đá hôm nay euro deduction method are as follows:
- The value-added trực tiếp bóng đá hôm nay euro to be paid under the trực tiếp bóng đá hôm nay euro deduction method is the output value-added trực tiếp bóng đá hôm nay euro minus the input value-added trực tiếp bóng đá hôm nay euro that is deductible;
- Output value-added trực tiếp bóng đá hôm nay euro is the total value-added trực tiếp bóng đá hôm nay euro on goods and services sold as recorded on the value-added trực tiếp bóng đá hôm nay euro invoice.
+ The value-added trực tiếp bóng đá hôm nay euro on goods and services sold as recorded on the value-added trực tiếp bóng đá hôm nay euro invoice is calculated by multiplying the taxable value of goods and services sold by the applicable value-added trực tiếp bóng đá hôm nay euro rate.
+ In cases where invoices show the price including value-added trực tiếp bóng đá hôm nay euro, the output value-added trực tiếp bóng đá hôm nay euro is determined by subtracting the taxable value-added trực tiếp bóng đá hôm nay euro calculated as prescribed in point k, clause 1, Article 7 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024;
- The input value-added trực tiếp bóng đá hôm nay euro that is deductible is the total value-added trực tiếp bóng đá hôm nay euro recorded on invoices for purchasing goods and services, trực tiếp bóng đá hôm nay euro payment vouchers for imported goods, or trực tiếp bóng đá hôm nay euro payment vouchers for purchasing services as prescribed in Clauses 3 and 4, Article 4 of this Law and meeting the conditions stipulated in Article 14 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024.
- The trực tiếp bóng đá hôm nay euro deduction method applies to businesses that fully implement accounting, invoicing, and documentation policies in accordance with the legal regulations on accounting, invoicing, and documentation, including:
+ Businesses with an annual revenue of 1 billion VND or more from goods sales, service provision, excluding households and individuals engaged in production and business;
+ Businesses voluntarily applying the trực tiếp bóng đá hôm nay euro deduction method, excluding households and individuals engaged in production and business;
+ Foreign organizations and individuals providing goods and services in the exploration, development, and exploitation activities of oil and gas fields, paying trực tiếp bóng đá hôm nay euro under the trực tiếp bóng đá hôm nay euro deduction method declared, deducted, and paid on their behalf by Vietnamese entities.
What are regulations ondirect value-added trực tiếp bóng đá hôm nay euro calculation method in Vietnam from July 01, 2025?
Pursuant to Article 12 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024, specific regulations on the direct calculation method for value-added trực tiếp bóng đá hôm nay euro are as follows:
- The value-added trực tiếp bóng đá hôm nay euro payable under the direct calculation method on added value is determined by multiplying the added value by the applicable value-added trực tiếp bóng đá hôm nay euro rate for activities of buying, selling, and processing gold, silver, and gemstones.
+ The added value of buying, selling, and processing gold, silver, and gemstones is determined by subtracting the purchasing price from the selling price of the respective gold, silver, and gemstones.
+ In cases where the business has activities of buying, selling, and processing gold, silver, and gemstones, the business must account separately for this activity to pay trực tiếp bóng đá hôm nay euro under the direct calculation method on added value.
- The value-added trực tiếp bóng đá hôm nay euro payable under the direct calculation method based on revenue is determined by multiplying the revenue by the applicable percentage rate as follows:
+ Applicable entities include:
++ Enterprises, cooperatives, and cooperative alliances with annual revenues below the 1 billion VND threshold, except those voluntarily applying the trực tiếp bóng đá hôm nay euro deduction method prescribed in Clause 2, Article 11 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024;
++ Households and individuals engaged in production and business, except as provided in Clause 3, Article 12 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024;
++ Foreign organizations without a permanent establishment in Vietnam, non-resident individuals with revenue arising in Vietnam that have not fully implemented accounting, invoicing, and documentation policies, excluding foreign suppliers as defined in Clause 4, Article 4 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024;
++ Other organizations, except those paying trực tiếp bóng đá hôm nay euro under the trực tiếp bóng đá hôm nay euro deduction method as prescribed in Clause 2, Article 11 of theValue Added trực tiếp bóng đá hôm nay euro Law 2024;
+ Percentage rates for calculating value-added trực tiếp bóng đá hôm nay euro are determined as follows:
++ Distribution, supply of goods: 1%;
++ Services, construction without material supply: 5%;
++ Production, transportation, services associated with goods, construction with material supply: 3%;
++ Other business activities: 2%;
+ Revenue for calculating value-added trực tiếp bóng đá hôm nay euro is the total amount for selling goods and services as recorded on the sales invoice, including surcharges and additional fees that the business is entitled to receive.
- Households and individuals engaged in production and business activities that do not implement or do not fully implement accounting, invoicing, and documentation policies as prescribed by law shall pay value-added trực tiếp bóng đá hôm nay euro by the presumptive trực tiếp bóng đá hôm nay euro method as stipulated in theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệu.
