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What is xem bóng đá trực tiếp vtv2 tax rate for roasted coffee in Vietnam?

Based on Clause 1, Article 4 ofCircular 219/2013/TT-BTCamended by Clause 1, Article 1 ofCircular 26/2015/TT-BTCwhich regulates xem bóng đá trực tiếp vtv2 subjects not subject to VAT as follows:

Subjects not subject to VAT

1. Products from cultivation (including planted forest products), livestock, aquaculture, and seafood that have not been processed into other products or have only undergone ordinary preliminary treatment by organizations, individuals who self-produce, catch for sale, and at xem bóng đá trực tiếp vtv2 import stage.

Products that have only undergone ordinary preliminary treatment are products merely cleaned, dried, shelled, milled, shelled, peeled, seed removal, branch removal, cut, salted, cold preserved (chilled, frozen), preserved with sulfur dioxide, chemical preservation to avoid spoilage, soaked in sulfur solution or other preservation solutions and other conventional forms of preservation.

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Based on Clause 5, Article 10 ofCircular 219/2013/TT-BTCwhich regulates xem bóng đá trực tiếp vtv2 tax rate of 5% as follows:

5% Tax Rate

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5. Cultivation, livestock, and aquatic products that have not undergone processing or are only preliminarily processed, preserved (according to guidelines in Clause 1, Article 4 of this Circular), at xem bóng đá trực tiếp vtv2 commercial trading stage, except for cases guided in Clause 5, Article 5 of this Circular.

Unprocessed cultivation products guided in this clause include paddy, rice, corn, sweet potatoes, cassava, and wheat.

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And based on Article 11 ofCircular 219/2013/TT-BTCwhich regulates xem bóng đá trực tiếp vtv2 tax rate of 10% as follows:

10% Tax Rate

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xem bóng đá trực tiếp vtv2 10% tax rate applies to goods and services not stipulated in Articles 4, 9, and 10 of this Circular.

xem bóng đá trực tiếp vtv2 VAT tax rates mentioned in Articles 10 and 11 are uniformly applied to each type of goods and services at xem bóng đá trực tiếp vtv2 import, production, processing, or commercial trading stages.

However, based on Clause 5, Article 5 ofCircular 219/2013/TT-BTCwhich provides:

Cases Not Required to Declare, Calculate VAT

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5. Enterprises, cooperatives paying VAT by xem bóng đá trực tiếp vtv2 deduction method when selling unprocessed cultivation, livestock, aquatic products to enterprises, cooperatives at xem bóng đá trực tiếp vtv2 commercial trading stage are not required to declare, calculate VAT. On xem bóng đá trực tiếp vtv2 VAT invoice, xem bóng đá trực tiếp vtv2 selling price is xem bóng đá trực tiếp vtv2 price excluding VAT, xem bóng đá trực tiếp vtv2 tax rate and VAT lines are not filled in, and are crossed out.

In cases where enterprises, cooperatives paying VAT by xem bóng đá trực tiếp vtv2 deduction method sell unprocessed cultivation, livestock, aquatic products to other subjects such as households, business individuals, and other organizations or individuals, they must declare, calculate, and pay VAT at xem bóng đá trực tiếp vtv2 tax rate of 5% as guided in Clause 5, Article 10 of this Circular.

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Therefore, xem bóng đá trực tiếp vtv2 VAT rate for roasted coffee depends on xem bóng đá trực tiếp vtv2 specific cases as follows:

- If roasted coffee has not been processed into other products or only undergoes ordinary preliminary treatment and is sold by enterprises, cooperatives paying VAT by xem bóng đá trực tiếp vtv2 deduction method to enterprises, cooperatives at xem bóng đá trực tiếp vtv2 commercial trading stage, it is not required to declare, calculate VAT.

- In xem bóng đá trực tiếp vtv2 case of roasted coffee that has not been processed into other products or only undergoes ordinary preliminary treatment and is sold by enterprises, cooperatives paying VAT by xem bóng đá trực tiếp vtv2 deduction method to other subjects such as households, individual businesses, and other organizations or individuals, it must be declared, calculated, and paid VAT at xem bóng đá trực tiếp vtv2 rate of 5%.

What is xem bóng đá trực tiếp vtv2 tax rate for roasted coffee in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)

When is xem bóng đá trực tiếp vtv2 time to determine xem bóng đá trực tiếp vtv2 VAT rate in Vietnam?

Based on Article 8 ofCircular 219/2013/TT-BTCwhich regulates xem bóng đá trực tiếp vtv2 time to determine VAT as follows:

- For sales of goods, it is xem bóng đá trực tiếp vtv2 time when ownership or right to use xem bóng đá trực tiếp vtv2 goods is transferred to xem bóng đá trực tiếp vtv2 buyer, regardless of whether payment has been received or not.

- For supply of services, it is xem bóng đá trực tiếp vtv2 time xem bóng đá trực tiếp vtv2 service is completed or xem bóng đá trực tiếp vtv2 time xem bóng đá trực tiếp vtv2 service provision invoice is issued, regardless of whether payment has been received or not.

For telecommunications services, it is xem bóng đá trực tiếp vtv2 time to complete xem bóng đá trực tiếp vtv2 reconciliation of service charges data according to contracts between telecommunications service businesses, but no later than 2 months from xem bóng đá trực tiếp vtv2 month xem bóng đá trực tiếp vtv2 service charges arise.

- For electricity and clean water supply, it is xem bóng đá trực tiếp vtv2 recording date of consumption on xem bóng đá trực tiếp vtv2 meter to be listed on xem bóng đá trực tiếp vtv2 invoice for billing.

- For real estate business activities, infrastructure construction, house construction for sale, transfer, or lease, it is xem bóng đá trực tiếp vtv2 time of receipt of payment according to project progress or payment schedule in contracts. Depending on xem bóng đá trực tiếp vtv2 amount collected, xem bóng đá trực tiếp vtv2 business entity declares xem bóng đá trực tiếp vtv2 output VAT generated during xem bóng đá trực tiếp vtv2 period.

- For construction and installation, including shipbuilding, it is xem bóng đá trực tiếp vtv2 time xem bóng đá trực tiếp vtv2 project, project component, construction or installation volume is accepted and delivered, regardless of whether payment has been received or not.

- For imported goods, it is xem bóng đá trực tiếp vtv2 time xem bóng đá trực tiếp vtv2 customs declaration is registered.

Whast goods and services are xem bóng đá trực tiếp vtv2 subjects of VAT in Vietnam?

According to Article 2 ofCircular 219/2013/TT-BTC, xem bóng đá trực tiếp vtv2 subjects subject to VAT are as follows:

Tax Subjects

xem bóng đá trực tiếp vtv2 subjects of value-added tax (VAT) are goods and services used for production, business, and consumption in Vietnam (including goods and services purchased from organizations, individuals abroad), except for xem bóng đá trực tiếp vtv2 subjects not subject to VAT guided in Article 4 of this Circular.

Accordingly, xem bóng đá trực tiếp vtv2 subjects of VAT are goods and services used for production, business, and consumption in Vietnam (including goods and services purchased from organizations and individuals abroad).