What is the excise xoilac tv trực tiếp bóng đá hôm nay rate for beer in Vietnam in 2024?
What is the excise xoilac tv trực tiếp bóng đá hôm nay rate for beer in Vietnam in 2024?
Pursuant to Article 7 of theLaw on Excise xoilac tv trực tiếp bóng đá hôm nay 2008, amended by Clause 4, Article 1 of theAmended Law on Excise xoilac tv trực tiếp bóng đá hôm nay 2014, the excise xoilac tv trực tiếp bóng đá hôm nay rates for beer are specified as follows:
| No. | Goods, services | xoilac tv trực tiếp bóng đá hôm nay rate (%) |
|---|---|---|
| 1 | Goods | |
| Cigarettes, cigars, and other tobacco products | ||
| From January 1, 2016, to December 31, 2018 | 70 | |
| From January 1, 2019 | 75 | |
| 2 | Alcohol | |
| a) Alcohol with an alcohol content of 20 degrees or more | ||
| From January 1, 2016, to December 31, 2016 | 55 | |
| From January 1, 2017, to December 31, 2017 | 60 | |
| From January 1, 2018 | 65 | |
| b) Alcohol with an alcohol content below 20 degrees | ||
| From January 1, 2016, to December 31, 2017 | 30 | |
| From January 1, 2018 | 35 | |
| 3 | Beer | xoilac tv trực tiếp bóng đá hôm nay rate (%) |
| From January 1, 2016, to December 31, 2016 | 55 | |
| From January 1, 2017, to December 31, 2017 | 60 | |
| From January 1, 2018 | 65 |
Therefore, beer is subject to a excise xoilac tv trực tiếp bóng đá hôm nay rate of 65%.
What is the excise xoilac tv trực tiếp bóng đá hôm nay rate for beer in Vietnamin 2024? (Image from Internet)
Vietnam: What arecases where theexcise xoilac tv trực tiếp bóng đá hôm nay is refundable?
Pursuant to Article 8 of theLaw on Excise xoilac tv trực tiếp bóng đá hôm nay 2008, the cases eligible for a excise xoilac tv trực tiếp bóng đá hôm nay refund are as follows:
- Temporarily imported goods for re-export.
- Imported goods that are raw materials for the production or processing of exported goods.
- xoilac tv trực tiếp bóng đá hôm nay settlement in cases of merger, consolidation, division, separation, dissolution, bankruptcy, ownership conversion, enterprise conversion, cessation of activities resulting in excess paid xoilac tv trực tiếp bóng đá hôm nay.
- A xoilac tv trực tiếp bóng đá hôm nay refund decision by the competent authority as prescribed by law and in cases of excise xoilac tv trực tiếp bóng đá hôm nay refund under international treaties to which the Socialist Republic of Vietnam is a party.
*Note: The excise xoilac tv trực tiếp bóng đá hôm nay refund is only applicable to goods actually exported.
When is the excise xoilac tv trực tiếp bóng đá hôm nay payer eligible for a xoilac tv trực tiếp bóng đá hôm nay reduction in Vietnam?
Pursuant to Article 9 of theLaw on Excise xoilac tv trực tiếp bóng đá hôm nay 2008, the cases in which a excise xoilac tv trực tiếp bóng đá hôm nay payer is eligible for a xoilac tv trực tiếp bóng đá hôm nay reduction are as follows:
- Taxpayers producing goods subject to excise xoilac tv trực tiếp bóng đá hôm nay face difficulties due to natural disasters or unexpected accidents qualifying for xoilac tv trực tiếp bóng đá hôm nay reduction.
- The xoilac tv trực tiếp bóng đá hôm nay reduction amount is determined based on the actual losses caused by natural disasters or unexpected accidents but not exceeding 30% of the xoilac tv trực tiếp bóng đá hôm nay payable in the year of damage and not exceeding the value of assets damaged after compensation (if any).
Are goods imported from abroad into non-tariff zones subject to excise xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
According to Article 3 of theLaw on Excise xoilac tv trực tiếp bóng đá hôm nay 2008, the objects not subject to xoilac tv trực tiếp bóng đá hôm nay are defined as follows:
Objects not subject to xoilac tv trực tiếp bóng đá hôm nay
Goods prescribed in Clause 1, Article 2 of this Law are not subject to excise xoilac tv trực tiếp bóng đá hôm nay in the following cases:
1. Goods manufactured, processed directly for export or sold, entrusted to other trading establishments for export;
2.Taxpayersinclude:
a) Humanitarian aid, non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, armed forces units, gifts for individuals in Vietnam within the levels prescribed by the Government of Vietnam;
b) Goods in transit or borrowed to pass through Vietnam's border gates, borders, goods transferred according to the regulations of the Government of Vietnam;
c) Goods temporarily imported for re-export and temporarily exported for re-import that are not subject to import xoilac tv trực tiếp bóng đá hôm nay, export xoilac tv trực tiếp bóng đá hôm nay within the time limit prescribed by the law on export, import xoilac tv trực tiếp bóng đá hôm nay;
d) Items of foreign organizations and individuals exempt from diplomacy standards; goods brought with them within the xoilac tv trực tiếp bóng đá hôm nay-exempt baggage standards; goods imported for sale according to the provisions of the law;
3. Aircraft, yachts used for business purposes, transporting goods, passengers, tourists;
4. Ambulance cars; prisoner transport cars; funeral cars; automobiles designed with both seating and standing positions capable of carrying 24 or more people; automobiles operating within entertainment, sports areas, not registered for circulation and not participating in traffic;
5. Goods imported from abroad into non-tariff zones, goods sold domestically into non-tariff zones and used only in non-tariff zones, goods purchased between non-tariff zones, excluding passenger vehicles with less than 24 seats.
Therefore, according to the above regulations, goods imported from abroad into non-tariff zones are not subject to excise xoilac tv trực tiếp bóng đá hôm nay.
