Tỷ lệ tính trực tiếp bóng đá hôm nayế GTGT theo phương pháp tính trực tiếp theo doanh trực tiếp bóng đá hôm nay từ 01/07/2025
What is trực tiếp bóng đá k+ VAT calculation rate based on trực tiếp bóng đá k+ direct method on revenue in Vietnam?
Based on Clause 2, Article 12 of trực tiếp bóng đá k+Value Added Tax Law 2024(effective from July 1, 2025) stipulating that trực tiếp bóng đá k+ value-added tax payable by trực tiếp bóng đá k+ direct method on revenue is calculated as a percentage (%) multiplied by trực tiếp bóng đá k+ revenue applied as follows:
Direct Calculation Method
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2. trực tiếp bóng đá k+ value-added tax payable by trực tiếp bóng đá k+ direct calculation method on revenue is calculated as a percentage (%) multiplied by trực tiếp bóng đá k+ revenue applied as follows:
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b) trực tiếp bóng đá k+ % rate to calculate trực tiếp bóng đá k+ value-added tax is stipulated as follows:
b1) Distribution, supply of goods: 1%;
b2) Services, construction not including materials: 5%;
b3) Manufacturing, transportation, services associated with goods, construction including materials: 3%;
b4) Other business activities: 2%;
...
Thus, from July 1, 2025, trực tiếp bóng đá k+ VAT calculation rate by trực tiếp bóng đá k+ direct method on revenue is stipulated as follows:
- Distribution, supply of goods: 1%;
- Services, construction not including materials: 5%;
- Manufacturing, transportation, services associated with goods, construction including materials: 3%;
- Other business activities: 2%.
What is trực tiếp bóng đá k+ VAT calculation rate based on trực tiếp bóng đá k+ direct method on revenue in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
How to calculate VAT by trực tiếp bóng đá k+ direct method in Vietnamfrom July 1, 2025?
Based on Article 12 of trực tiếp bóng đá k+Value Added Tax Law 2024, trực tiếp bóng đá k+ VAT calculation by trực tiếp bóng đá k+ direct method from July 1, 2025, is as follows:
(1) For activities of buying, processing gold, silver, gemstones
- trực tiếp bóng đá k+ value-added tax payable by trực tiếp bóng đá k+ direct method on trực tiếp bóng đá k+ value-added is calculated by multiplying trực tiếp bóng đá k+ value-added with trực tiếp bóng đá k+ VAT rate applicable to trực tiếp bóng đá k+ activities of buying, selling, processing gold, silver, gemstones.
trực tiếp bóng đá k+ value-added of buying, selling, processing gold, silver, and gemstones is determined as trực tiếp bóng đá k+ payment price of gold, silver, gemstones sold minus trực tiếp bóng đá k+ payment price of gold, silver, gemstones purchased correspondingly.
Note: In case a business establishment engages in buying, selling, processing gold, silver, gemstones, it must separately account for this activity to pay tax by trực tiếp bóng đá k+ direct method on value-added.
(2) For other activities (excluding activities of buying, processing gold, silver, gemstones)
- trực tiếp bóng đá k+ value-added tax payable by trực tiếp bóng đá k+ direct method on revenue is calculated as a percentage (%) multiplied by trực tiếp bóng đá k+ revenue applied as follows:
+ Applicable entities include:
++ Enterprises, cooperatives, unions of cooperatives with annual revenue below trực tiếp bóng đá k+ threshold of 01 billion VND, except in cases where voluntarily applying trực tiếp bóng đá k+ credit-invoice method as per Clause 2, Article 11 of trực tiếp bóng đá k+Value Added Tax Law 2024
++ Households, individuals producing, doing business, except as stipulated in Clause 3, Article 12 of trực tiếp bóng đá k+Value Added Tax Law 2024
++ Foreign organizations without a permanent establishment in Vietnam, individuals abroad who are non-residents in Vietnam with revenue generated in Vietnam who have not fully implemented accounting policies, invoices, vouchers, excluding foreign suppliers as stipulated in Clause 4, Article 4 of trực tiếp bóng đá k+Value Added Tax Law 2024
++ Other organizations, except in cases of paying tax by trực tiếp bóng đá k+ credit-invoice method as per Clause 2, Article 11 of trực tiếp bóng đá k+Value Added Tax Law 2024
+ trực tiếp bóng đá k+ percentage (%) to calculate trực tiếp bóng đá k+ value-added tax is stipulated as follows:
++ Distribution, supply of goods: 1%;
++ Services, construction not including materials: 5%;
++ Manufacturing, transportation, services associated with goods, construction including materials: 3%;
++ Other business activities: 2%;
+ Revenue for calculating value-added tax is trực tiếp bóng đá k+ total amount of sales of goods, services recorded on sales invoices, including surcharges and additional fees that trực tiếp bóng đá k+ business establishment is entitled to.
- Households, individuals producing, doing business who do not fully implement or do not implement accounting policies, invoices, vouchers according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ law shall pay VAT according to trực tiếp bóng đá k+ fixed tax method stipulated in trực tiếp bóng đá k+ Tax Management Law 2019.
When is trực tiếp bóng đá k+ time of determining value-added tax in Vietnam?
Based on Article 8 of trực tiếp bóng đá k+Value Added Tax Law 2024, trực tiếp bóng đá k+ time of determining value-added tax is stipulated as follows:
(1) trực tiếp bóng đá k+ time of determining value-added tax is stipulated as follows:
- For goods, it is trực tiếp bóng đá k+ time of transfer of ownership or right to use trực tiếp bóng đá k+ goods to trực tiếp bóng đá k+ buyer or trực tiếp bóng đá k+ time of issuing an invoice, irrespective of whether trực tiếp bóng đá k+ money has been collected or not;
- For services, it is trực tiếp bóng đá k+ time of completing trực tiếp bóng đá k+ provision of trực tiếp bóng đá k+ service or trực tiếp bóng đá k+ time of issuing a service provision invoice, irrespective of whether trực tiếp bóng đá k+ money has been collected or not.
(2) trực tiếp bóng đá k+ time of determining value-added tax for trực tiếp bóng đá k+ following goods, services is stipulated by trực tiếp bóng đá k+ Government of Vietnam:
- Exported and imported goods;
- Telecommunications services;
- Insurance business services;
- Electricity supply activity, electricity production, clean water;
- Real estate business activity;
- Construction, installation, and petroleum activities.
Note:trực tiếp bóng đá k+Luật Thuế giá trị trực tiếpis effective from July 1, 2025, except for trực tiếp bóng đá k+ stipulation regarding revenue levels of households, individuals producing, doing business subject to non-taxable status in Clause 25, Article 5, and Article 17 of trực tiếp bóng đá k+Value Added Tax Law 2024which is effective from January 1, 2026.
