What is trực tiếp bóng đá hôm nay latest Law on Value-Added Tax 2024 in Vietnam? When does trực tiếp bóng đá hôm nay Law on Value-Added Tax 2024 come into force in 2025?
What is trực tiếp bóng đá hôm nay latestLaw on Value-Added Tax 2024 in Vietnam?
In 2025, trực tiếp bóng đá hôm nayLuật Thuế giá trị trực tiếpwill officially come into force from July 1, 2025. As of now, trực tiếp bóng đá hôm nayLuật Thuế giá trị đá bóng trựcis still in effect and has been amended and supplemented by several other documents listed below:
- kết quả bóng đá trực tiếp thuế giá trị gia tăng, kết quả bóng đá trực.
- Luật sửa đổi các Luật về xem bóng đá.
- Luật thuế giá trị xem bóng đá trực tiếp.
What is trực tiếp bóng đá hôm nay latest Law on Value-Added Tax 2024 in Vietnam? When does trực tiếp bóng đá hôm nay Law on Value-Added Tax 2024 come into force in 2025? (Image from trực tiếp bóng đá hôm nay Internet)
When does trực tiếp bóng đá hôm nay Law on Value-Added Tax 2024 come into force in Vietnamin 2025?
Pursuant to Article 18 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2024, it is stipulated that trực tiếp bóng đá hôm nay Law on Value-Added Tax 2024 will come into force from July 1, 2025, except for trực tiếp bóng đá hôm nay following provisions:
Regulations on revenue levels of households, individuals engaged in production or business activities subject to non-taxation, as specified in Clause 25, Article 5, and Article 17 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2024will come into force from January 1, 2026.
Simultaneously, trực tiếp bóng đá hôm nayLuật Thuế giá trị đá bóng trực, which has been amended and supplemented by specific provisions under trực tiếp bóng đá hôm nayLuật thuế giá trị xem bóng đá trực tiếpandLuật sửa đổi các Luật về xem bóng đá, along with trực tiếp bóng đá hôm naykết quả bóng đá trực tiếp thuế giá trị gia tăng, kết quả bóng đá trực, will cease to have effect from trực tiếp bóng đá hôm nay effective date of trực tiếp bóng đá hôm nayLuật Thuế giá trị trực tiếp.
What are regulations onVAT refund in Vietnam under trực tiếp bóng đá hôm nay Law on Value-Added Tax 2024?
under Article 15 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2024, regulations on VAT refunds under trực tiếp bóng đá hôm nayLuật Thuế giá trị trực tiếpeffective from July 1, 2025, are as follows:
[1] VAT Refund for Exports is Regulated as Follows:
- Business establishments within a month or quarter that have exported goods or services, if trực tiếp bóng đá hôm nay input VAT amount remaining uncredited is 300 million VND or more, are eligible for VAT refunds monthly or quarterly, except for goods imported and then exported to another country;
- Business establishments that have both exported and domestically consumed goods or services within a month or quarter must separately account for trực tiếp bóng đá hôm nay input VAT used for trực tiếp bóng đá hôm nay production and business of exported goods and services;
If separate accounting is not possible, trực tiếp bóng đá hôm nay input VAT on exported goods and services is determined based on trực tiếp bóng đá hôm nay ratio of revenue from exported goods and services to trực tiếp bóng đá hôm nay total taxable revenue for trực tiếp bóng đá hôm nay refund period. trực tiếp bóng đá hôm nay refund period is determined from trực tiếp bóng đá hôm nay period having an uncredited input VAT continuously through trực tiếp bóng đá hôm nay following period, until requesting a tax refund.
trực tiếp bóng đá hôm nay input VAT on exported goods and services (including input VAT separately accounted and input VAT determined by trực tiếp bóng đá hôm nay above ratio) if trực tiếp bóng đá hôm nay amount after offset exceeds 300 million VND, trực tiếp bóng đá hôm nay business establishment will be eligible for a refund for exported goods and services.
trực tiếp bóng đá hôm nay refundable input VAT for exported goods and services must not exceed 10% of trực tiếp bóng đá hôm nay revenue from exported goods and services for trực tiếp bóng đá hôm nay refund period. trực tiếp bóng đá hôm nay input VAT identified for exported goods and services but not refunded due to exceeding 10% revenue from exported goods and services for trực tiếp bóng đá hôm nay previous period may be credited to trực tiếp bóng đá hôm nay next tax period to determine trực tiếp bóng đá hôm nay VAT refund of exported goods and services in trực tiếp bóng đá hôm nay subsequent refund period.
[2] VAT Refund for Investment is Regulated as Follows:
- Business establishments registered for VAT payment by trực tiếp bóng đá hôm nay deduction method having investment projects (new investment projects, expanded investment projects) as stipulated by trực tiếp bóng đá hôm nay Investment Law (including projects segmented into multiple phases or components, except for projects not forming fixed assets of enterprises) in trực tiếp bóng đá hôm nay investment phase or oil and gas exploration, development projects in trực tiếp bóng đá hôm nay investment phase with input VAT arising that hasn't been refunded, trực tiếp bóng đá hôm nay establishment offsets trực tiếp bóng đá hôm nay amount with VAT payable from current operational production and business activities (if any).
If trực tiếp bóng đá hôm nay balance remains, trực tiếp bóng đá hôm nay input VAT of trực tiếp bóng đá hôm nay investment project is not fully credited at 300 million VND and above, a VAT refund is granted.
If trực tiếp bóng đá hôm nay investment project is completed (including segmented investment projects, components being completed), but trực tiếp bóng đá hôm nay establishment hasn't applied for a VAT refund arising during trực tiếp bóng đá hôm nay investment phase (completed investment component or phase), trực tiếp bóng đá hôm nay establishment submits a VAT refund application within 1 year from trực tiếp bóng đá hôm nay completion date of trực tiếp bóng đá hôm nay investment project or completion date of trực tiếp bóng đá hôm nay investment phase, component.
trực tiếp bóng đá hôm nay completion date of trực tiếp bóng đá hôm nay investment project or investment phase, component is trực tiếp bóng đá hôm nay date when revenue of trực tiếp bóng đá hôm nay investment project, or revenue from trực tiếp bóng đá hôm nay investment phase, component is realized.
Revenue stipulated in this clause does not include revenue from trực tiếp bóng đá hôm nay trial operation phase, financial activities, liquidation of raw materials of trực tiếp bóng đá hôm nay investment project;
- Business establishments are not refunded VAT but carry forward uncredited VAT of trực tiếp bóng đá hôm nay investment project to trực tiếp bóng đá hôm nay following period as stipulated by trực tiếp bóng đá hôm nay Investment Law in cases:
+ trực tiếp bóng đá hôm nay business's investment project lacks sufficient registered charter capital at trực tiếp bóng đá hôm nay time of trực tiếp bóng đá hôm nay refund application; ventures with conditional business sectors but insufficient compliance with business conditions as per trực tiếp bóng đá hôm nay Investment Law or fails to maintain sufficient business conditions during operations, unless under trực tiếp bóng đá hôm nay Investment Law and related specialized laws, trực tiếp bóng đá hôm nay project during investment phase does not require trực tiếp bóng đá hôm nay competent authority to issue a business license for conditional sectors, or under trực tiếp bóng đá hôm nay Investment Law and related specialized laws, no business license for conditional sectors is required;
+ Investment projects exploiting resources, minerals (excluding projects exploring and developing oil and gas as specified in item a of this clause) and projects manufacturing products that include mined resources and minerals processed into other products as specified in Clause 23, Article 5 of this Law.
[3]Business entities exclusively producing goods, supplying services subject to a 5% VAT rate, if uncredited input VAT from 300 million VND and above remains after 12 months or 4 quarters continuously, a VAT refund is granted; cases of businesses producing goods, supplying services at multiple VAT rates, refunds are based on an allocation ratio determined by trực tiếp bóng đá hôm nay Government of Vietnam.
[4]Business establishments paying VAT by trực tiếp bóng đá hôm nay deduction method receive VAT refunds when dissolved, bankrupt with excess paid VAT, or uncredited input VAT.
For partnerships paying VAT by trực tiếp bóng đá hôm nay deduction method transitioning into cooperatives, trực tiếp bóng đá hôm nay cooperative inherits trực tiếp bóng đá hôm nay excess paid VAT or uncredited input VAT of trực tiếp bóng đá hôm nay partnership to credit, refund per regulations.
[5]Foreign individuals, overseas Vietnamese holding passports or travel documents with international validity receive refunds on goods bought in Vietnam carried upon exit.
trực tiếp bóng đá hôm nay Government of Vietnam stipulates documents, procedures, refundable amounts, refund methods for cases specified in this clause.
[6]VAT refund for programs, projects utilizing non-refundable official development assistance (ODA) or grants, humanitarian aid is regulated as follows:
- Program or project owners, main contractors, organizations designated by foreign sponsors managing non-refundable ODA projects are refunded trực tiếp bóng đá hôm nay VAT paid for goods, services purchased in Vietnam to serve projects;
- Organizations in Vietnam utilizing non-refundable aid, humanitarian aid funds from foreign organizations, individuals to purchase goods, services for trực tiếp bóng đá hôm nay non-refundable aid, humanitarian aid programs in Vietnam are refunded trực tiếp bóng đá hôm nay VAT paid for such goods, services.
[7]Entities enjoying diplomatic exemption privileges as per diplomatic laws buying goods, services in Vietnam for use, are refunded trực tiếp bóng đá hôm nay VAT paid as recorded on VAT invoices or on payment documents indicating prices including VAT.
[8]Business establishments having VAT refund decisions from competent authorities per legal regulation and VAT refunds as per international treaties where trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member.
[9]Business entities subject to VAT refunds per this Article must meet trực tiếp bóng đá hôm nay following conditions:
- Entities eligible for VAT refunds per trực tiếp bóng đá hôm nay provisions of clauses 1, 2, 3, and 4, Article 15Law on Value-Added Tax 2024must pay VAT under trực tiếp bóng đá hôm nay deduction method, maintain appropriate accounting books, vouchers as per accounting laws, and have bank accounts under their tax codes;
- Comply with regulations on input VAT deduction as stipulated in Clause 2, Article 14Law on Value-Added Tax 2024and not fall into cases stipulated in Clause 3, Article 14;
- Sellers must declare and pay VAT per regulations concerning invoices issued to entities applying for VAT refunds.
[10]Taxpayers eligible for VAT refunds, having input VAT amounts fully meeting refund conditions as stipulated in this Article and complying with tax declaration regulations per tax management laws, shall submit VAT refund dossiers for each refund case to trực tiếp bóng đá hôm nay competent tax authority.
trực tiếp bóng đá hôm nay tax authority classifies VAT refund dossiers into refund-before or inspect-before refund categories, and addresses VAT refund dossiers per tax management laws.
