What are regulations on trực tiếp bóng đá hôm nay operation of organizations managing e-commerce exchanges in Vietnam from July 1, 2025?

What are regulations on trực tiếp bóng đá hôm nay operation oforganizations managing e-commerce exchangesin Vietnam from July 1, 2025?

Pursuant to Clause 5, Article 4 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2024, trực tiếp bóng đá hôm nay provisions are as follows:

Taxpayer

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

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

3. Organizations, individuals producing, doing business in Vietnam, purchasing services (including services attached to goods) from foreign organizations without a permanent establishment in Vietnam, individuals abroad not residing in Vietnam, except in cases prescribed in Clauses 4 and 5 of this Article; organizations conducting oil and gas exploration and development in Vietnam purchasing goods, services from foreign organizations without a permanent establishment, individuals abroad not residing in Vietnam.

4. Foreign suppliers without a permanent establishment in Vietnam engaging in e-commerce, digital platform-based business with organizations, individuals in Vietnam (hereinafter referred to as foreign suppliers); foreign digital platform managers making tax deductions, replacing tax liabilities of foreign providers; business organizations in Vietnam apply trực tiếp bóng đá hôm nay method of calculating value added tax by credit method purchasing services from foreign suppliers without a permanent establishment in Vietnam through e-commerce channels or digital platforms make deductions, replacing tax liabilities of foreign suppliers.

5. Organizations managing e-commerce exchanges, digital platform managers with payment functions perform deductions, pay taxes on behalf, declare deducted tax amounts for business households, business individuals on e-commerce platforms, digital platforms.

6. trực tiếp bóng đá hôm nay Government of Vietnam stipulates trực tiếp bóng đá hôm nay details of Clauses 1, 4, and 5 of this Article; regulates taxpayers in cases where foreign suppliers provide services to buyers as business organizations in Vietnam applying trực tiếp bóng đá hôm nay tax deduction method stipulated in Clause 4 of this Article.

Thus,based on trực tiếp bóng đá hôm nay above regulation, from July 1, 2025, trực tiếp bóng đá hôm nay effective date of trực tiếp bóng đá hôm nay Law on Value-Added Tax 2024, organizations managing e-commerce exchanges will perform payment functions to make deductions, pay taxes on behalf, and declare deducted tax amounts for business households, business individuals on e-commerce platforms, digital platforms.

What are regulations on trực tiếp bóng đá hôm nay operation of organizations managing e-commerce exchanges in Vietnam from July 1, 2025?(Image from trực tiếp bóng đá hôm nay Internet)

When is trực tiếp bóng đá hôm nay time to determine value added tax for services in Vietnamfrom July 1, 2025?

According to Article 8 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2024, trực tiếp bóng đá hôm nay provisions are as follows:

Time to determine value added tax

1. trực tiếp bóng đá hôm nay time to determine value added tax is stipulated as follows:

a) For goods, trực tiếp bóng đá hôm nay time is when trực tiếp bóng đá hôm nay ownership or use right over goods is transferred to buyers or when trực tiếp bóng đá hôm nay invoice is issued, regardless of whether payment has been received;

b) For services, trực tiếp bóng đá hôm nay time is when trực tiếp bóng đá hôm nay provision of services is completed or when trực tiếp bóng đá hôm nay invoice is issued, regardless of whether payment has been received.

2. trực tiếp bóng đá hôm nay time to determine value added tax for trực tiếp bóng đá hôm nay following goods, services is regulated by trực tiếp bóng đá hôm nay Government of Vietnam:

a) Exported goods, imported goods;

b) Telecommunication services;

c) Insurance business services;

d) Electricity supply activities, electricity production, clean water;

đ) Real estate business activities;

e) Construction, installation activities and oil and gas activities.

Thus,trực tiếp bóng đá hôm nay time to determine value added tax for services from July 1, 2025, is trực tiếp bóng đá hôm nay time when trực tiếp bóng đá hôm nay provision of services is completed or when trực tiếp bóng đá hôm nay invoice for service provision is issued, regardless of whether payment has been received.

Which goods andservices apply for 0% VAT rate in 2024?

Pursuant to Clause 1, Article 9 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2024, a 0% tax rate applies to trực tiếp bóng đá hôm nay following goods, services:

- Exported goods include: goods from Vietnam sold to organizations, individuals overseas and consumed outside Vietnam; goods from Vietnam’s domestic market sold to organizations in non-tariff zones and consumed in non-tariff zones directly serving export production activities; goods sold in isolated areas to individuals (foreigners or Vietnamese nationals) who have completed exit procedures; goods sold in duty-free shops;

- Exported services include: services provided directly to organizations, individuals overseas and consumed outside Vietnam; services provided directly to organizations in non-tariff zones and consumed within non-tariff zones directly serving export production activities;

- Other exported goods, services include: international transport; leasing transport vehicles for use outside Vietnam’s territory; aviation, maritime services provided directly or through agents for international transport; construction, installation works abroad or in non-tariff zones; digital content products provided to foreign parties and documented to prove consumption outside Vietnam according to trực tiếp bóng đá hôm nay Vietnamese Government; spare parts, materials for repairing, maintaining machinery and equipment for foreign parties and consumed outside Vietnam; outsourced goods for export as stipulated by law; goods, services not subject to value-added tax upon export, except cases not applying a 0% tax rate as stipulated in point d of this provision;

- Cases not applying trực tiếp bóng đá hôm nay 0% tax rate include: technology transfer, intellectual property rights transfer abroad; reinsurance services abroad; credit granting services; capital transfer; derivatives; postal, telecommunication services; export products stipulated in Clause 23, Article 5 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2024; tobacco, alcohol, beer imported then exported; gasoline, oil sold domestically to businesses in non-tariff zones; cars sold to organizations, individuals in non-tariff zones.

*Note:Law on Value-Added Tax 2024will take effect from July 1, 2025.