What are regulations on trực tiếp bóng đá việt nam hôm nay taxable prices of goods sold by installment in Vietnam from July 1, 2025?

What are regulations onthe taxable prices of goods sold by installmentin Vietnam from July 1, 2025?

Based on Point (đ), Clause 1, Article 7 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá việt nam hôm nay regulation on tax prices is as follows:

Taxable prices Price

1. trực tiếp bóng đá việt nam hôm nay taxable prices price is stipulated as follows:

a) For goods and services sold by business establishments, trực tiếp bóng đá việt nam hôm nay sale price excludes VAT; for goods and services subject to special consumption tax, trực tiếp bóng đá việt nam hôm nay sale price includes special consumption tax but excludes VAT; for goods subject to environmental protection tax, trực tiếp bóng đá việt nam hôm nay sale price includes environmental protection tax but excludes VAT; for goods subject to both special consumption tax and environmental protection tax, trực tiếp bóng đá việt nam hôm nay sale price includes both taxes but excludes VAT;

b) For imported goods, trực tiếp bóng đá việt nam hôm nay import tax value is determined according to trực tiếp bóng đá việt nam hôm nay law on export and import tax, plus import tax and additional import taxes according to regulations (if any), plus special consumption tax (if any) and environmental protection tax (if any);

c) For goods and services used for exchange, internal consumption, gifting, donation, trực tiếp bóng đá việt nam hôm nay VAT calculation price is trực tiếp bóng đá việt nam hôm nay same as similar or equivalent goods and services at trực tiếp bóng đá việt nam hôm nay time these activities arise.

For goods and services used for promotion under trực tiếp bóng đá việt nam hôm nay Commercial Law, trực tiếp bóng đá việt nam hôm nay taxable prices price is determined as zero (0);

d) For asset leasing activities, it is trực tiếp bóng đá việt nam hôm nay rental fee excluding VAT.

In cases where trực tiếp bóng đá việt nam hôm nay rent payment is periodic or upfront for trực tiếp bóng đá việt nam hôm nay lease term, trực tiếp bóng đá việt nam hôm nay taxable prices price is trực tiếp bóng đá việt nam hôm nay rent paid for each period or upfront for trực tiếp bóng đá việt nam hôm nay lease term excluding VAT;

dd) For goods sold on an installment, deferred payment basis, trực tiếp bóng đá việt nam hôm nay tax price is calculated based on trực tiếp bóng đá việt nam hôm nay one-time sale price excluding VAT for that product, not including installment or deferred payment interest;

e) For outsourced goods, it is trực tiếp bóng đá việt nam hôm nay outsourcing cost excluding VAT;

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Thus, according to trực tiếp bóng đá việt nam hôm nay above regulation, trực tiếp bóng đá việt nam hôm nay taxable prices price for goods sold by installment from July 1, 2025, is based on trực tiếp bóng đá việt nam hôm nay one-time sale price excluding VAT for that product, not including installment or deferred payment interest.

What are regulations on trực tiếp bóng đá việt nam hôm nay taxable prices of goods sold by installment in Vietnam from July 1, 2025?(Image from trực tiếp bóng đá việt nam hôm nay Internet)

When is trực tiếp bóng đá việt nam hôm nay VAT determined for goods sold by installment in Vietnam?

Based on Article 8 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá việt nam hôm nay determination of trực tiếp bóng đá việt nam hôm nay VAT timing is regulated as follows:

Timing for VAT Determination

1. trực tiếp bóng đá việt nam hôm nay timing for VAT determination is stipulated as follows:

a) For goods, it is trực tiếp bóng đá việt nam hôm nay time of transfer of ownership or use rights of goods to trực tiếp bóng đá việt nam hôm nay buyer, or trực tiếp bóng đá việt nam hôm nay time of issuing trực tiếp bóng đá việt nam hôm nay invoice, irrespective of whether money has been received or not;

b) For services, it is trực tiếp bóng đá việt nam hôm nay time of completing trực tiếp bóng đá việt nam hôm nay service provision or trực tiếp bóng đá việt nam hôm nay time of issuing trực tiếp bóng đá việt nam hôm nay service invoice, irrespective of whether money has been received or not.

2. trực tiếp bóng đá việt nam hôm nay timing for VAT determination for trực tiếp bóng đá việt nam hôm nay following goods and services is prescribed by trực tiếp bóng đá việt nam hôm nay Government of Vietnam:

a) Exported and imported goods;

b) Telecommunications services;

c) Insurance business services;

d) Electricity supply activities, electric and clean water production;

dd) Real estate business activities;

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

Thus, trực tiếp bóng đá việt nam hôm nay timing for VAT determination for goods sold by installment is when trực tiếp bóng đá việt nam hôm nay ownership or use rights of trực tiếp bóng đá việt nam hôm nay goods are transferred to trực tiếp bóng đá việt nam hôm nay buyer, or trực tiếp bóng đá việt nam hôm nay time of issuing trực tiếp bóng đá việt nam hôm nay invoice, irrespective of whether money has been received or not.

Which entities areVAT payers in Vietnam?

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 VAT taxpayers include:

(1) Organizations, households, and individuals producing or trading goods and services subject to VAT.

(2) Organizations and individuals importing goods subject to VAT.

(3) Organizations and individuals producing or trading in Vietnam purchasing services (including services associated with goods) from foreign organizations without a permanent establishment in Vietnam, non-resident individuals abroad, except for cases (4), (5);

Organizations producing or trading in Vietnam purchasing goods and services to carry out oil and gas exploration, field development and exploitation activities from foreign organizations without a permanent establishment in Vietnam, non-resident individuals abroad.

(4) Foreign suppliers without a permanent establishment in Vietnam engaged in e-commerce, digital platform-based business with organizations, individuals in Vietnam;

Foreign digital platform managing organizations implementing withholding and paying tax obligations on behalf of foreign suppliers;

Business organizations in Vietnam applying trực tiếp bóng đá việt nam hôm nay VAT deduction method purchasing services from foreign suppliers without a permanent establishment in Vietnam via e-commerce or digital platforms performing tax obligations on behalf of foreign suppliers.

(5) Organizations managing e-commerce exchanges, digital platforms with payment functions performing withhold, pay replacement, declare taxes withheld for business households, individual traders on e-commerce platforms, digital platforms.

(6) trực tiếp bóng đá việt nam hôm nay Government of Vietnam details (1), (4), (5); prescribes taxpayers in case foreign suppliers provide services to business organizations in Vietnam applying trực tiếp bóng đá việt nam hôm nay tax deduction method specified in (4)

*Note: Law on Value-Added Tax 2024is effective from July 1, 2025, except for trực tiếp bóng đá việt nam hôm nay following provisions:

Regulations on trực tiếp bóng đá việt nam hôm nay turnover level of households, individuals producing, trading subject to tax exemption at Clause 25, Article 5 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024and Article 17 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024are effective from January 1, 2026.