What is lịch trực tiếp bóng đá hôm nay declaration form for a 2% VAT reduction in Vietnam from January 01, 2025, to June 30, 2025?
What is lịch trực tiếp bóng đá hôm nay declaration form for a 2% VAT reduction in Vietnamfrom January 01, 2025, to June 30, 2025?
lịch trực tiếp bóng đá hôm nay Declaration form for a 2% VAT reduction from January 01, 2025, to June 30, 2025, is Form No. 01 issued withDecree 180/2024/ND-CP.
lịch trực tiếp bóng đá hôm nay Declaration form for a 2% VAT reduction is as follows:
Downloadlịch trực tiếp bóng đá hôm nay Declaration form for a 2% VAT reduction from January 01, 2025, to June 30, 2025.
What is lịch trực tiếp bóng đá hôm nay declaration form for a 2% VAT reduction in Vietnamfrom January 01, 2025, to June 30, 2025? (Image from lịch trực tiếp bóng đá hôm nay Internet)
What types of goods and services are entitled to a 2% VAT reduction in Vietnamaccording to Decree 180?
Based on Article 1 ofxoilac tv trực tiếp bóng, lịch trực tiếp bóng đá hôm nay goods and services eligible for VAT reduction for lịch trực tiếp bóng đá hôm nay first six months of 2025 are as follows:
- VAT reduction for groups of goods and services currently applying a 10% tax rate, excluding lịch trực tiếp bóng đá hôm nay following goods and services groups:
+ Telecommunications, financial activities, banking, securities, insurance, real estate businesses, metals and prefabricated metal products, mining products (excluding coal mining), coke, refined petroleum, and chemical products. Details in Appendix 1 issued withDecree 180/2024/ND-CP.
+ Products subject to special consumption tax. Details in Appendix 2 issued withDecree 180/2024/ND-CP.
+ Information technology according to lịch trực tiếp bóng đá hôm nay law on information technology. Details in Appendix 3 issued withxoilac tv trực tiếp bóng)
+ lịch trực tiếp bóng đá hôm nay VAT reduction for each type of goods and services stipulated in Clause 1, Article 1 ofxoilac tv trực tiếp bóngis applied uniformly at lịch trực tiếp bóng đá hôm nay stages of importation, production, processing, and commercial business. For extracted coal sold (including cases where extracted coal is screened, classified through a closed process before being sold), it is subject to VAT reduction. Coal products in Appendix I issued withxoilac tv trực tiếp bóngat stages other than extraction and sale are not eligible for VAT reduction.
- Enterprises, economic groups carrying out a closed process to sell extracted coal are also subject to VAT reduction for extracted coal.
- In cases where lịch trực tiếp bóng đá hôm nay goods and services mentioned in Appendices 1, 2, and 3 issued withDecree 180/2024/ND-CPare non-VAT-taxable or subject to a 5% VAT under lịch trực tiếp bóng đá hôm nayLuật Thuế giá trị đá bóng trực, lịch trực tiếp bóng đá hôm nay provisions of lịch trực tiếp bóng đá hôm nay law will apply, and no VAT reduction will be granted.
What is lịch trực tiếp bóng đá hôm nay procedure for implementing VAT reduction in Vietnamaccording to Decree 180?
Based on Clause 3, Article 1 ofDecree 180/2024/ND-CP, lịch trực tiếp bóng đá hôm nay procedure for implementing VAT reduction is as follows:
- For business establishments stipulated at Point a, Clause 2, Article 1 ofDecree 180/2024/ND-CP, when issuing VAT invoices for goods and services subject to VAT reduction, record “8%” in lịch trực tiếp bóng đá hôm nay VAT rate line; record VAT amount; total amount payable by buyer.
Based on lịch trực tiếp bóng đá hôm nay VAT invoice, lịch trực tiếp bóng đá hôm nay business establishment selling goods and services declares lịch trực tiếp bóng đá hôm nay output VAT, and lịch trực tiếp bóng đá hôm nay purchasing business establishment declares lịch trực tiếp bóng đá hôm nay input VAT deduction according to lịch trực tiếp bóng đá hôm nay reduced tax amount recorded on lịch trực tiếp bóng đá hôm nay VAT invoice.
- For business establishments stipulated at Point b, Clause 2, Article 1 ofDecree 180/2024/ND-CP, when issuing sales invoices for goods and services subject to VAT reduction, record lịch trực tiếp bóng đá hôm nay full price before reduction in lịch trực tiếp bóng đá hôm nay "Amount column" and, in lịch trực tiếp bóng đá hôm nay "Total value of goods and services" line, record lịch trực tiếp bóng đá hôm nay amount that has had a 20% percentage point from lịch trực tiếp bóng đá hôm nay revenue reduced, accompanied by lịch trực tiếp bóng đá hôm nay note: "reduced... (amount) corresponding to 20% of lịch trực tiếp bóng đá hôm nay percentage point for calculating VAT according toNghị vtv2 trực tiếp bóng đá hôm".
Who is lịch trực tiếp bóng đá hôm nay taxpayer for VAT under current regulations?
According to Article 3 ofCircular 219/2013/TT-BTC, VAT taxpayers are defined as follows:
VAT taxpayers are organizations, individuals producing, trading goods, and services subject to VAT in Vietnam, regardless of industry, form, or type of business organization (hereinafter referred to as business establishments) and organizations and individuals importing goods, purchasing services from abroad subject to VAT (hereinafter referred to as importers), including:
- Business organizations established and registered in accordance with lịch trực tiếp bóng đá hôm nay Law on Enterprises, lịch trực tiếp bóng đá hôm nay Law on State Enterprises (now lịch trực tiếp bóng đá hôm nay Law on Enterprises), lịch trực tiếp bóng đá hôm nay Law on Cooperatives, and other specialized business laws;
- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed units, professional organizations, and other organizations;
- Foreign-invested enterprises and foreign parties participating in business cooperation under lịch trực tiếp bóng đá hôm nay Law on Foreign Investment in Vietnam (now lịch trực tiếp bóng đá hôm nay Law on Investment); foreign organizations, individuals doing business in Vietnam but not establishing a legal entity in Vietnam;
- Individuals, households, groups, independent businesses, and other subjects engaged in production, business, and import activities;
- Organizations, individuals producing, conducting business in Vietnam purchasing services (including cases of purchasing services associated with goods) from foreign organizations without a permanent base in Vietnam, foreign individuals not residing in Vietnam, lịch trực tiếp bóng đá hôm nay service purchaser is lịch trực tiếp bóng đá hôm nay taxpayer, excluding cases not required to declare, calculate and pay VAT as guided in Clause 2, Article 5 ofCircular 219/2013/TT-BTC.
Regulations on permanent establishments and non-resident entities are implemented according to lịch trực tiếp bóng đá hôm nay laws on corporate income tax and personal income tax.
- Branches of export processing enterprises established to conduct lịch trực tiếp bóng đá hôm nay sale of goods and related activities at industrial zones, export processing zones, and economic zones in accordance with law.