[null] What is cremation service? Is lịch trực tiếp bóng đá hôm nay cremation service exempt from VAT in Vietnam? [null] [null]
14:48 | 11/12/2024

What is cremation service? Is lịch trực tiếp bóng đá hôm nay cremation service exempt from VAT in Vietnam?

What is cremation service? Is lịch trực tiếp bóng đá hôm nay cremation service exempt from VAT in Vietnam?

What is cremation service?

Pursuant to lịch trực tiếp bóng đá hôm nay provisions in Clause 19, Article 2 ofDecree 23/2016/ND-CP, cremation service includes organizing funerals, cremating bodies or remains, and preserving, storing ashes.

Is cremation serviceexempt from VAT in Vietnam?

According to Clause 11, Article 4 ofCircular 219/2013/TT-BTCregarding entities not subject to VAT:

Entities not subject to VAT

...

11. Services for maintaining zoos, gardens, parks, street green space, public lighting; funeral services. lịch trực tiếp bóng đá hôm nay services mentioned in this clause are regardless of lịch trực tiếp bóng đá hôm nay funding source. Specifically:

a) Services for maintaining zoos, gardens, parks, street green space, forest protection by lịch trực tiếp bóng đá hôm nay State, including managing activities, planting, caring for plants, protecting birds, animals in parks, zoos, public areas, national forests, national parks;

b) Public lighting including street, alley lighting in residential areas, gardens, parks. Revenue not subject to tax is lịch trực tiếp bóng đá hôm nay revenue from public lighting activities;

c) Funeral services of entities with lịch trực tiếp bóng đá hôm nay function of providing funeral services including activities for renting out funeral homes, hearses, funeral services, cremation, relocation, moving graves, caring for graves.*

...

Furthermore, based on guidance inOfficial Dispatch 134/TCT-PCCS in 2006on VAT guidance for certain funeral services as follows:

"Based on lịch trực tiếp bóng đá hôm nay above guidance, funeral services are services for funeral ceremonies, burial, cremation (services for renting hearses, cars for relatives; digging, filling burial pits; carrying hearses; renting umbrellas, tables, chairs...) and relocation services conducted after burial, cremation (supervising, caring for graves from burial to relocation; cleaning, processing materials after relocation; long-term supervision of graves after relocation; constructing relocation graves; moving graves for projects from lịch trực tiếp bóng đá hôm nay grave site to lịch trực tiếp bóng đá hôm nay cemetery...), not subject to VAT."

Hence,cremation services are not subject to VAT.

VAT Calculation

Cremation service in Vietnam(Image from lịch trực tiếp bóng đá hôm nay Internet)

How to determine expenses for provision of cremation services in Vietnam?

According to lịch trực tiếp bóng đá hôm nay provisions of Article 26,Decree 23/2016/ND-CPregarding lịch trực tiếp bóng đá hôm nay basis for pricing cremation services:

Article 26. Management of cemetery service expenses, cremation service expenses

1. Cemetery service expenses, cremation service expenses are lịch trực tiếp bóng đá hôm nay basis for pricing cemetery services, cremation services.

2. lịch trực tiếp bóng đá hôm nay cemetery service expenses, cremation service expenses include:

a) Funeral organization services;

b) cremation services, storing urns, remains after cremation;

c) Transportation services for remains, ashes, and storing urns, remains after cremation (if available);

d) Burial services and grave construction (including underground and aboveground parts);

đ) Maintenance, preservation, maintenance, environmental sanitation services;

e) Other legitimate expenses, taxes as prescribed by law.

3. For cemeteries, cremation facilities invested from lịch trực tiếp bóng đá hôm nay state budget, revenue management shall follow legal provisions.

Thus,lịch trực tiếp bóng đá hôm nay expense of cremation servicesis lịch trực tiếp bóng đá hôm nay basis for pricing cremation services.

Pricing of cremation services must ensure lịch trực tiếp bóng đá hôm nay principles in Article 3 ofThông tư 14/2018/TT-BXDas follows:

- Pricing of cremation services must be appropriate to lịch trực tiếp bóng đá hôm nay service implementation process; environmental standards, regulations; technical construction standards; technical economic norms issued or announced by competent authorities; service quality; policies, regulations of lịch trực tiếp bóng đá hôm nay State; socio-economic conditions, and customs of each locality.

- cremation service prices are determined on lịch trực tiếp bóng đá hôm nay basis of correctly and fully calculating all reasonable, legitimate expenses of executing cremation services with reasonable profits, appropriate to market price levels.

- cremation service prices must ensure encouragement and attraction of economic sectors to invest, provide services, and be compatible with lịch trực tiếp bóng đá hôm nay paying ability of service users.

- cremation service prices can be determined individually for each type of service, for a number of types of services, or for all services depending on lịch trực tiếp bóng đá hôm nay service usage demand and organization conditions for providing cremation services.

- cremation service prices determined according to lịch trực tiếp bóng đá hôm nay guidance inThông tư 14/2018/TT-BXDare approved as a basis for signing contracts, payment, and settlement of cremation service contracts.

- cremation service prices determined pursuant toThông tư 14/2018/TT-BXDare adjusted when lịch trực tiếp bóng đá hôm nay components forming lịch trực tiếp bóng đá hôm nay service price change.

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