What is the latest EVN power purchase agreement template in Vietnam? What is the current trực tiếp bóng đá euro hôm nay rate for domestic electricity?
What isthe latest EVN power purchase agreement template in Vietnam?
The power purchase agreement template with EVN (Standard Wholesale power purchase agreement) is stipulated in the annex issued withCircular 26/2024/TT-BCT.
The power purchase agreement template with EVN is as follows:
Download the latest power purchase agreement template with EVN in Word formatdownload
What is the latest EVN power purchase agreement template in Vietnam?What is the current trực tiếp bóng đá euro hôm nay rate for domestic electricity? (Image from the Internet)
What is the current trực tiếp bóng đá euro hôm nay rate for domestic electricity in Vietnam?
Based on Article 3 of theLaw on Value Added Tax 2008, which stipulates that goods and services used for production, business, and consumption in Vietnam are subject to value-added tax, except for cases specified in Article 5 of theLaw on Value Added Tax 2008.
According to the above regulations, electricity (whether household or business electricity) is subject to trực tiếp bóng đá euro hôm nay.
Additionally, based on Article 8 of theLaw on Value Added Tax 2008(as amended by clause 3, Article 1 of theAmended Law on Value Added Tax 2013, clause 2, Article 3 of theLaw Amending Several Tax Laws 2014, and clause 2, Article 1 of theLaw on Value Added Tax, Special Consumption Tax, and Tax Administration Amendments 2016), the current trực tiếp bóng đá euro hôm nay rates are stipulated at 3 levels as follows:
- A trực tiếp bóng đá euro hôm nay rate of 0% applies to exported goods and services (according to international practice).
- A trực tiếp bóng đá euro hôm nay rate of 5% applies to essential goods and services for daily life and inputs used for agricultural production.
- A trực tiếp bóng đá euro hôm nay rate of 10% applies to all other regular goods and services.
Thus, electricity (whether household or business) is subject to a trực tiếp bóng đá euro hôm nay rate of 10%.
Furthermore, according to Article 1 ofDecree 180/2024/ND-CP, the trực tiếp bóng đá euro hôm nay reduction is regulated as follows:
Reduction of Value Added Tax
1. Reduction in value-added tax for groups of goods and services currently subject to a 10% trực tiếp bóng đá euro hôm nay rate, except for the following goods and services groups:
a) Telecommunications, financial activities, banking, securities, insurance, real estate business, metals and metal products excluding finished products, mineral products excluding coal mining, coke, refined petroleum, chemical products. Details in Appendix I issued with this Decree.
b) Products and services subject to special consumption tax. Details in Appendix II issued with this Decree.
c) Information technology according to information technology law. Details in Appendix III issued with this Decree.
d) The trực tiếp bóng đá euro hôm nay reduction is uniformly applied at the import, production, processing, and commercial stages for each type of goods and service specified in clause 1 of this Article. Coal extracted and sold (including cases where coal is extracted, then sieved, classified in a closed process before being sold) is subject to a trực tiếp bóng đá euro hôm nay reduction. Coal items listed in Appendix I issued with this Decree are not eligible for trực tiếp bóng đá euro hôm nay reduction at stages other than extraction and sale.
Economic corporations or groups applying closed processes to extract and sell coal are also subjects for trực tiếp bóng đá euro hôm nay reduction for extracted and sold coal.
For goods and services listed in Appendices I, II, and III issued with this Decree, if they are not subject to trực tiếp bóng đá euro hôm nay or are subject to a 5% trực tiếp bóng đá euro hôm nay rate according to the Law on Value Added Tax, they must comply with the Law on Value Added Tax and are not eligible for trực tiếp bóng đá euro hôm nay reduction.
- trực tiếp bóng đá euro hôm nay reduction levels
a) Business establishments calculating trực tiếp bóng đá euro hôm nay by deduction method can apply a trực tiếp bóng đá euro hôm nay rate of 8% for goods and services specified in clause 1 of this Article.
b) Business establishments (including business households, individuals) calculating trực tiếp bóng đá euro hôm nay by the percentage method on revenue may reduce the percentage rate for trực tiếp bóng đá euro hôm nay calculation by 20% when invoicing goods and services eligible for trực tiếp bóng đá euro hôm nay reduction specified in clause 1 of this Article.
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Therefore, according to the above regulations, electricity is eligible for a trực tiếp bóng đá euro hôm nay reduction, making the trực tiếp bóng đá euro hôm nay rate for domestic electricity 8%.
What are cases of trực tiếp bóng đá euro hôm nay refund in Vietnam?
Based on Article 13 of theLaw on Value Added Tax 2008(as amended by clause 7, Article 1 of theAmended Law on Value Added Tax 2013and clause 3, Article 1 of theLaw on Value Added Tax, Special Consumption Tax, and Tax Administration Amendments 2016), trực tiếp bóng đá euro hôm nay refunds are authorized in the following cases:
- Business entities applying the trực tiếp bóng đá euro hôm nay deduction method with uncredited input trực tiếp bóng đá euro hôm nay in a month or quarter may carry over to the next period.
Business entities registered for trực tiếp bóng đá euro hôm nay deduction with new investment projects in the investment phase with uncredited input trực tiếp bóng đá euro hôm nay for purchases used in investment and remaining trực tiếp bóng đá euro hôm nay of 300 million VND or more are eligible for a trực tiếp bóng đá euro hôm nay refund.
Business entities not eligible for trực tiếp bóng đá euro hôm nay refunds can carry forward uncredited trực tiếp bóng đá euro hôm nay amounts of the investment project to the subsequent period according to investment laws in cases of:
+ Investment projects failing to contribute sufficient charter capital as registered; engaging in conditional business sectors without meeting the conditions specified in the Investment Law or not maintaining the necessary business conditions during operations;
+ Resource extraction investment projects licensed from July 1, 2016, or manufacturing goods with resource costs and energy expenses accounting for over 51% of production cost according to the investment project.
- Business entities during a month or quarter exporting goods and services with uncredited input trực tiếp bóng đá euro hôm nay of 300 million VND or more are eligible for monthly or quarterly trực tiếp bóng đá euro hôm nay refunds, except imported goods for export, or exported goods not fulfilling customs export criteria specified by theLuật Hải trực tiếp.
Implement refund first, audit later for exporters with no tax or customs law violations for two consecutive years; taxpayers not classified as high-risk according to theLuật Quản trực tiếp bóng đá.
- Business entities applying trực tiếp bóng đá euro hôm nay deduction eligible for trực tiếp bóng đá euro hôm nay refunds upon ownership change, business transformation, merger, consolidation, splitting, dissolution, bankruptcy, or cessation of operation with excessive trực tiếp bóng đá euro hôm nay payment or input trực tiếp bóng đá euro hôm nay not fully credited.
- Foreigners, overseas Vietnamese with a passport or entry document issued by foreign authorities can receive trực tiếp bóng đá euro hôm nay refunds on goods purchased in Vietnam taken upon exit.
- trực tiếp bóng đá euro hôm nay refunds for programs, projects using non-refundable official development assistance (ODA) or non-refundable aid, humanitarian aid are regulated as follows:
+ Program/project owners or primary contractors, organizations designated by foreign donor authorities managing programs/projects using non-refundable ODA are refunded trực tiếp bóng đá euro hôm nay paid for goods/services purchased in Vietnam for these programs/projects;
+ Organizations in Vietnam using non-refundable aid from individuals, foreign organizations for goods/services for non-refundable aid, humanitarian aid programs/projects in Vietnam can claim refunded trực tiếp bóng đá euro hôm nay paid for these goods/services.
- Diplomatic privilege objects as per diplomatic immunity laws purchasing goods/services in Vietnam for use can claim trực tiếp bóng đá euro hôm nay refunds on trực tiếp bóng đá euro hôm nay-stated invoices or payment documents calculated with trực tiếp bóng đá euro hôm nay included.
- Business entities or companies receiving trực tiếp bóng đá euro hôm nay refund decisions from competent authorities in accordance with the law and cases of trực tiếp bóng đá euro hôm nay refund under international treaties where the Socialist Republic of Vietnam is a member.
