What is the excise trực tiếp bóng đá việt nam hôm nay rate for tobacco in Vietnam? What is the latest 2024 application form for excise trực tiếp bóng đá việt nam hôm nay reduction in Vietnam?

What is the latest 2024 application form for excise trực tiếp bóng đá việt nam hôm nay reduction in Vietnam?

The latest 2024 application form for excise trực tiếp bóng đá việt nam hôm nay reduction is form number 01/MGTH issued with Appendix 1 ofCircular 80/2021/TT-BTCas follows:

Downloadthe latest 2024 Application form for excise trực tiếp bóng đá việt nam hôm nay reduction .

What is the excise trực tiếp bóng đá việt nam hôm nay rate for tobacco products? What is the latest 2024 application form for excise trực tiếp bóng đá việt nam hôm nay reductionin Vietnam? (Image from the Internet)

What is the excise trực tiếp bóng đá việt nam hôm nay rate for tobacco products in Vietnam?

Based on Article 2 of theexcise trực tiếp bóng đá việt nam hôm nay Law 2008(amended by Clause 1, Article 1 of theAmended excise trực tiếp bóng đá việt nam hôm nay Law 2014), subjects to excise trực tiếp bóng đá việt nam hôm nay are regulated as follows:

Taxable subjects

1. Goods:

a)**Cigarettes, cigars, and other products made from tobacco for smoking, inhaling, chewing, sniffing, and sucking;

b) Wine;

c) Beer;

d) Cars with fewer than 24 seats, including vehicles designed for both transporting people and goods with at least two rows of seats, with a fixed partition between the passenger compartment and the cargo compartment;

dd) Motorcycles with two or three wheels and an engine cylinder capacity exceeding 125 cm3;

e) Aircraft, yachts;

g) All types of gasoline;

h) Air conditioners with a capacity of 90,000 BTU or below;

i) Playing cards;

k) Paper votive offerings.

2. Services:

a) Discotheque business;

b) Massage, karaoke business;

c) Casino business; electronic games with bonuses, including jackpot, slot machines, and similar devices;

d) Betting business;

dd) Golf business, including membership cards, golf playing tickets;

e) Lottery business.

Additionally, pursuant to Article 7 of theexcise trực tiếp bóng đá việt nam hôm nay Law 2008(amended by Clause 4, Article 1 of theAmended excise trực tiếp bóng đá việt nam hôm nay Law 2014), Clause 2, Article 2 of theLaw on Value Added trực tiếp bóng đá việt nam hôm nay, excise trực tiếp bóng đá việt nam hôm nay, and trực tiếp bóng đá việt nam hôm nay Administration Amended 2016, and Article 8 of theLaw Amending the Law on Public Investment, Law on Investment in the form of Public-Private Partnership, Law on Housing, Law on Bidding, Law on Electricity, Law on Enterprises, Law on excise trực tiếp bóng đá việt nam hôm nay, and Law on Civil Execution 2022) as follows:

The excise trực tiếp bóng đá việt nam hôm nay rates for goods and services are regulated according to the following excise trực tiếp bóng đá việt nam hôm nay Tariff:

Thus,it can be seen that since January 1, 2019, the excise trực tiếp bóng đá việt nam hôm nay rate for tobacco products is 75%.

What are the regulations on the refund and deduction of excise trực tiếp bóng đá việt nam hôm nay in Vietnam?

According to Article 6 ofDecree 108/2015/ND-CP(amended by Clause 2, Article 1 ofDecree 14/2019/ND-CP) as follows:

The excise trực tiếp bóng đá việt nam hôm nay refund is executed according to the regulation at Article 8 of theexcise trực tiếp bóng đá việt nam hôm nay Law 2008.

- In regard to goods temporarily imported and then re-exported as regulated in point a, clause 1, Article 8 of theexcise trực tiếp bóng đá việt nam hôm nay Law 2008, including:

+ Imported goods that have paid excise trực tiếp bóng đá việt nam hôm nay but are warehoused, stored at the port and under the supervision of customs, are re-exported abroad;

+ Imported goods that have paid excise trực tiếp bóng đá việt nam hôm nay to deliver, sell to foreign countries through agents in Vietnam; imported goods to sell to vehicles of foreign companies on routes through Vietnam ports or Vietnam vehicles on international routes as regulated by law;

+ Goods temporarily imported for re-export according to the method of business goods temporarily imported, when re-exported, the paid excise trực tiếp bóng đá việt nam hôm nay amount equivalent to the actually re-exported goods is refunded;

+ Imported goods that have paid excise trực tiếp bóng đá việt nam hôm nay but are re-exported to foreign countries are refunded the paid excise trực tiếp bóng đá việt nam hôm nay amount for the goods returned abroad;

+ Goods temporarily imported for exhibition, introduction of products, or to serve other jobs within a certain period as regulated by law and have paid excise trực tiếp bóng đá việt nam hôm nay, when re-exported, the trực tiếp bóng đá việt nam hôm nay is refunded.

In case goods temporarily imported for re-export, if already actually re-exported within the trực tiếp bóng đá việt nam hôm nay payment period according to the provisions of trực tiếp bóng đá việt nam hôm nay laws on export and import taxes, shall not be required to pay excise trực tiếp bóng đá việt nam hôm nay equivalent to the number of actually re-exported goods.

- Goods used as raw materials, imported for production, processing for export are refunded the paid excise trực tiếp bóng đá việt nam hôm nay equivalent to raw materials used to produce actually exported goods.

- Procedures, dossiers, order and authority to settle the refund of excise trực tiếp bóng đá việt nam hôm nay:

+ Procedures, dossiers, order and authority to settle the refund of excise trực tiếp bóng đá việt nam hôm nay for temporarily imported and re-exported goods as prescribed in clause 1 of this Article are executed according to the regulations on import trực tiếp bóng đá việt nam hôm nay refund.

+ Procedures, dossiers, order and authority to settle the refund of excise trực tiếp bóng đá việt nam hôm nay for goods as raw materials imported for production, processing for export as prescribed.

In case the import declaration has import trực tiếp bóng đá việt nam hôm nay, excise trực tiếp bóng đá việt nam hôm nay requested for refund, the dossier for import trực tiếp bóng đá việt nam hôm nay refund is also the dossier for excise trực tiếp bóng đá việt nam hôm nay refund.

- Manufacturing and trading enterprises reconcile trực tiếp bóng đá việt nam hôm nay when merging, splitting, dissolving, bankrupting, converting ownership form, transferring, selling, contracting, leasing a state enterprise with excess paid excise trực tiếp bóng đá việt nam hôm nay.

- The trực tiếp bóng đá việt nam hôm nay refund prescribed at point d, clause 1, Article 8 of theexcise trực tiếp bóng đá việt nam hôm nay Law 2008includes:

+ trực tiếp bóng đá việt nam hôm nay refund according to the decision of the competent authority as prescribed by law;

+ trực tiếp bóng đá việt nam hôm nay refund according to international treaties to which the Socialist Republic of Vietnam is a member;

+ trực tiếp bóng đá việt nam hôm nay refund in cases where the paid excise trực tiếp bóng đá việt nam hôm nay is larger than the payable excise trực tiếp bóng đá việt nam hôm nay amount according to laws.