Tổng hợp 4 lần được giảm thuế giá xem bóng đá trực tiếp trên youtube VAT xuống

What arethe 04 cases of VAT reduction to 8% in Vietnam?

[1] kết quả bóng đá trực tiếp First TimeVAT was reduced from 10% to 8% (From February 1, 2022, to December 31, 2022) was on January 28, 2022, when kết quả bóng đá trực tiếp Government of Vietnam issuedNghị quyết 43/2022/QH15, officially reducing VAT from 10% to 8% for certain categories of goods and services applying kết quả bóng đá trực tiếp 10% VAT rate.

According to Decree 15/2022/ND-CP guiding kết quả bóng đá trực tiếp reduction of VAT to 8% and kết quả bóng đá trực tiếp list of goods and services not entitled to tax reduction includes:

- Telecommunications, financial, banking, securities, insurance activities, real estate business, metal and prefabricated metal products, mineral products (excluding coal mining), coke, refined petroleum, chemical products. Details in Appendix I issued with this Decree.

- Goods and services subject to special consumption tax. Details in Appendix II issued with this Decree.

- Information technology according to kết quả bóng đá trực tiếp law on information technology. Details in Appendix III issued with this Decree.

In which, kết quả bóng đá trực tiếp VAT reduction is determined as follows:

- A 2% reduction for goods applying kết quả bóng đá trực tiếp 10% VAT rate, excluding kết quả bóng đá trực tiếp above goods and services if it is a business establishment calculating VAT by kết quả bóng đá trực tiếp deduction method.

- A 20% reduction in kết quả bóng đá trực tiếp percentage rate to calculate VAT when issuing invoices for goods and services with VAT reduction for business establishments (including business households and individuals) calculating VAT by kết quả bóng đá trực tiếp percentage method on revenue.

[2] kết quả bóng đá trực tiếp Second TimeVAT was reduced from 10% to 8% (From July 1, 2023 - December 31, 2023)

kết quả bóng đá trực tiếp continuation of kết quả bóng đá trực tiếp VAT reduction from 10% to 8% until kết quả bóng đá trực tiếp end of 2023, from July 1, 2023, to December 31, 2023, is stipulated intrực tiếp bóng đá euroissued by kết quả bóng đá trực tiếp Government of Vietnam, regulating kết quả bóng đá trực tiếp policy of VAT reduction under Resolution 101/2023/QH15 dated June 24, 2023, of kết quả bóng đá trực tiếp National Assembly.

- VAT reduction applies to categories of goods and services using kết quả bóng đá trực tiếp 10% tax rate,except forkết quả bóng đá trực tiếp following goods and services:

+ Telecommunications, financial operations, banking, securities, insurance, real estate business, metals and fabricated metal products, mineral exploitation products (excluding coal mining), coke, refined petroleum products, and chemicals. Details in Appendix I issued with this Decree.

+ Goods and services subject to special consumption tax. Details in Appendix II issued with this Decree.

+ Information technology in accordance with information technology law. Details in Appendix III issued with this Decree.

+ kết quả bóng đá trực tiếp VAT reduction policy for each type of goods and services specified in clause 1 of this Article is uniformly applied across all stages of import, production, processing, and commercial business. For coal sold after exploitation (including coal sold after being screened and graded through a closed process) is subject to VAT reduction. Coal, as stated in Appendix I issued with this Decree, is not subject to VAT reduction in other processes outside of sale extraction.

Large corporations and economic groups implementing kết quả bóng đá trực tiếp new closed process sale are also subject to VAT reduction for coal sold after extraction.

For goods and services listed in Appendices I, II, and III attached to this Decree, which are subject to VAT exemption or 5% VAT under kết quả bóng đá trực tiếp VAT Law, they must comply with kết quả bóng đá trực tiếp VAT Law and are not eligible for a VAT reduction.

[3] kết quả bóng đá trực tiếp Third TimeVAT was reduced from 10% to 8% (From January 1, 2024 - June 30, 2024)

Continuing kết quả bóng đá trực tiếp previous VAT reduction policy, on December 28, 2023, kết quả bóng đá trực tiếp Government of Vietnam issuedtrực tiếp bóng đá việtregulating kết quả bóng đá trực tiếp VAT reduction policy as follows:

- A reduction in VAT for categories of goods and services applying kết quả bóng đá trực tiếp 10% tax rate, except for kết quả bóng đá trực tiếp following goods and services:

+ Telecommunications, financial services, banking, securities, insurance, real estate business, metals and prefabricated metal products, mineral mining products (excluding coal mining), coke, refined petroleum products, chemicals. Details in Appendix I issued with this Decree.

+ Goods and services subject to special consumption taxes. Details in Appendix II issued with this Decree.

+ Information technology under kết quả bóng đá trực tiếp information technology law. Details in Appendix III issued with this Decree.

+ kết quả bóng đá trực tiếp VAT reduction policy for each goods and service type defined in clause 1 of this Article is consistently applied across all stages of import, production, processing, and commercial business. For coal that is extracted and sold (including when coal is extracted and later undergoes screening and classification through a closed process before being sold), it is subject to VAT reduction. Items subject to VAT reduction as listed in Appendix I issued with this Decree won't have reduced VAT in other stages beyond extraction sales.

Large enterprises and economic groups conducting new closed process sales are also subject to VAT reduction on extracted coal.

Goods and services listed under Appendices I, II, and III borne with VAT exemption or subject to 5% VAT under kết quả bóng đá trực tiếp VAT Law shall comply with kết quả bóng đá trực tiếp VAT Law and are not eligible for VAT reduction.

[4] kết quả bóng đá trực tiếp Fourth TimeVAT reduction from 10% to 8% (from July 1, 2024 - December 31, 2024)

This is kết quả bóng đá trực tiếp current reduction being applied till kết quả bóng đá trực tiếp end of kết quả bóng đá trực tiếp year, according toDecree 72/2024/ND-CP, concerning kết quả bóng đá trực tiếp VAT reduction between July 1, 2024, and December 31, 2024.

- Reduction of VAT for groups of goods and services currently applying kết quả bóng đá trực tiếp 10% tax rate, excluding kết quả bóng đá trực tiếp following groups:

+ Telecommunications, financial operations, banking, securities, insurance, real estate business, metals and prefabricated metal products, mining (excluding coal mining), coke, refined petroleum products, chemical products. Details in Appendix I accompanying this Decree.

+ Goods and services subject to special consumption tax. Details in Appendix II accompanying this Decree.

+ Information technology per information technology law. Details in Appendix III accompanying this Decree.

+ VAT reduction application for specific goods, services stipulated in section 1 of this Article is uniformly applied at all different stages of import, production, processing, and trade. Coal sold after extraction (including when extracted coal is then screened or classified in a closed-loop process before sale) falls under VAT reduction subjects. Coal specified under Appendix I accompanying this Decree does not receive VAT reductions in stages other than extraction and sale.

Large corporations and economic groups executing new closed process sales are eligible for VAT exemption when selling extracted coal.

Goods and services touched upon in Appendices I, II, and III tethered to VAT exemption or 5% VAT under kết quả bóng đá trực tiếp VAT Law follow Law guidelines and do not receive VAT reductions.

Hence,abiding by these regulations, there have been four occurrences of VAT reduction from 10% to 8% to support kết quả bóng đá trực tiếp national economic status.

What are kết quả bóng đá trực tiếp 04 cases of VAT reduction to 8% in Vietnam?(Image from Internet)

Whatis theVAT reduction ratefor business establishments that pay VAT using kết quả bóng đá trực tiếp direct method in Vietnam?

Pursuant to clause 2 Article 1Decree 72/2024/ND-CP, it is stipulated as follows:

- Businesses calculating VAT by kết quả bóng đá trực tiếp deduction method are applied an 8% VAT rate for goods and services as specified in clause 1 of this Article.

- Businesses (including both business households and individuals) calculating VAT by percentage on revenue method receive a 20% reduction in kết quả bóng đá trực tiếp percentage rate for VAT calculation when issuing invoices for goods and services receiving VAT reduction as specified in clause 1 of this Article.

Thus,following kết quả bóng đá trực tiếp regulations, VAT for business establishments that pay VAT using kết quả bóng đá trực tiếp direct method is reduced by 20% of kết quả bóng đá trực tiếp percentage rate for VAT calculation upon invoicing.

What are procedures forVAT reduction for business establishments that pay VAT using kết quả bóng đá trực tiếp direct method in Vietnam?

Based on clause 3 Article 1Decree 72/2024/ND-CP, it is stipulated as follows:

VAT Reduction

...

3. Procedures

a) For business establishments mentioned in point a clause 2 of this Article, when issuing VAT invoices for goods and services subject to VAT reduction, kết quả bóng đá trực tiếp VAT rate line must state “8%”; VAT amount; total payment amount kết quả bóng đá trực tiếp buyer must pay. Based on kết quả bóng đá trực tiếp VAT invoice, kết quả bóng đá trực tiếp selling business declares output VAT, and kết quả bóng đá trực tiếp buying business declares input VAT according to kết quả bóng đá trực tiếp reduced tax amount recorded on kết quả bóng đá trực tiếp VAT invoice.

b) For business establishments mentioned in point b clause 2 of this Article, when issuing sales invoices for goods and services subject to VAT reduction, in kết quả bóng đá trực tiếp “Amount” column, kết quả bóng đá trực tiếp full value of goods and services before reduction must be recorded; kết quả bóng đá trực tiếp “Total goods and services” line must reflect kết quả bóng đá trực tiếp amount reduced by 20% of kết quả bóng đá trực tiếp percentage rate on revenue, with a note: “reduced by...(amount) corresponding to 20% of kết quả bóng đá trực tiếp percentage rate to calculate VAT under Resolution No. 142/2024/QH15”.

4. In kết quả bóng đá trực tiếp event a business follows kết quả bóng đá trực tiếp regulation in point a clause 2 of this Article when selling goods, providing services at various tax rates, each goods or service tax rate must be clearly recorded on kết quả bóng đá trực tiếp VAT invoice as stipulated in clause 3 of this Article.

In case a business follows kết quả bóng đá trực tiếp regulation in point b clause 2 of this Article when selling goods, providing services, kết quả bóng đá trực tiếp sales invoice must clearly indicate kết quả bóng đá trực tiếp reduced amount as stated in clause 3 of this Article.

5. Should a business already issue an invoice and has declared at kết quả bóng đá trực tiếp tax rate or percentage to calculate VAT not yet reduced according to this Decree, kết quả bóng đá trực tiếp seller and buyer will handle kết quả bóng đá trực tiếp issued invoice per legal stipulations on invoices and documents. Based on kết quả bóng đá trực tiếp handled invoice, kết quả bóng đá trực tiếp seller adjusts output tax declarations, while kết quả bóng đá trực tiếp buyer adjusts input tax declarations (if any).

6. Businesses as defined in this Article perform declarations of reduced VAT goods and services as per Form No. 01 in Appendix IV accompanying this Decree along with kết quả bóng đá trực tiếp VAT declaration form.

Hence,following these provisions, kết quả bóng đá trực tiếp procedure for VAT reduction for business establishments calculating VAT by kết quả bóng đá trực tiếp percentage method will proceed as follows:

When issuing sales invoices for goods and services subject to VAT reduction, kết quả bóng đá trực tiếp “Amount” column must list kết quả bóng đá trực tiếp full price of goods and services.

Before reduction, on kết quả bóng đá trực tiếp “Total goods and services” line, kết quả bóng đá trực tiếp amount reflecting a 20% reduction of kết quả bóng đá trực tiếp percentage rate on revenue must be recorded along with a note: “reduced by... (amount) corresponding to 20% of kết quả bóng đá trực tiếp percentage rate for VAT calculation under Resolution No. 142/2024/QH15”.