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What is trực tiếp bóng đá k+ VAT rate for clean water used for production in Vietnam from July 1, 2025?

Based on point a, clause 2, Article 9 of trực tiếp bóng đá k+Law on Value-Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá k+ specific provision regarding trực tiếp bóng đá k+ 5% tax rate is as follows:

Tax Rate

...

2. trực tiếp bóng đá k+ 5% tax rate applies to trực tiếp bóng đá k+ following goods and services:

a) Clean water used for productionand living, excluding bottled, packaged drinking water, and other types of beverages;

b) Fertilizers, ores for fertilizer production, pesticides, and growth stimulants for livestock as prescribed by law;

c) Services of digging, dredging canals, ditches, ponds to serve agricultural production; planting, taking care of, preventing pests for crops; preliminary processing, preserving agricultural products;

...

Thus, according to trực tiếp bóng đá k+ above regulation, clean water used for production from July 1, 2025, applies a value-added tax rate of 5%.

What is trực tiếp bóng đá k+ VAT rate for clean water used for production in Vietnam from July 1, 2025?(Image from trực tiếp bóng đá k+ Internet)

When does trực tiếp bóng đá k+ Law on Value-Added Tax 2024 come into force in Vietnam?

Based on Article 18 of trực tiếp bóng đá k+Law on Value-Added Tax 2024, trực tiếp bóng đá k+ specific provisions for trực tiếp bóng đá k+ law's effective date are as follows:

Effective Date

1. This Law comes into force from July 1, 2025, except for trực tiếp bóng đá k+ provisions specified in clause 2 of this Article.

2. trực tiếp bóng đá k+ provisions regarding trực tiếp bóng đá k+ revenue threshold of households, individuals producing, and doing business not subject to tax in clause 25, Article 5 of this Law and Article 17 of this Law come into force from January 1, 2026.

3. trực tiếp bóng đá k+ Law on Value-Added Tax No. 13/2008/QH12 amended and supplemented by Law No. 31/2013/QH13, Law No. 71/2014/QH13, and Law No. 106/2016/QH13 shall cease to be effective from trực tiếp bóng đá k+ date this Law comes into force.

Thus, according to trực tiếp bóng đá k+ above regulation, trực tiếp bóng đá k+Luật Thuế giá trị trực tiếpcomes into force from July 1, 2025.

How is trực tiếp bóng đá k+ value-added tax calculated in Vietnam starting from July 1, 2025?

Based on Article 7 of trực tiếp bóng đá k+Law on Value-Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá k+ specific provisions for calculating value-added tax are as follows:

[1]trực tiếp bóng đá k+ tax calculation price is defined as follows:

- For goods and services sold by businesses, trực tiếp bóng đá k+ sale price is exclusive of value-added tax; for goods and services subject to special consumption tax, trực tiếp bóng đá k+ selling price includes special consumption tax but excludes value-added tax; for goods subject to environmental protection tax, trực tiếp bóng đá k+ selling price includes environmental protection tax but excludes value-added tax; for goods subject to both special consumption tax and environmental protection tax, trực tiếp bóng đá k+ selling price includes both taxes but excludes value-added tax;

- For imported goods, trực tiếp bóng đá k+ taxable price is determined according to trực tiếp bóng đá k+ law on export, import taxes, plus import tax plus any supplementary import taxes as stipulated by law (if any), plus special consumption tax (if any), and environmental protection tax (if any);

- For goods, services used for exchange, internal consumption, gifts, donations, trực tiếp bóng đá k+ tax base is trực tiếp bóng đá k+ value-added tax calculation value of similar or equivalent goods, services at trực tiếp bóng đá k+ time these activities occur. For goods, services used for promotion according to law on commerce, trực tiếp bóng đá k+ tax calculation price is determined as zero (0);

- For asset leasing activities, trực tiếp bóng đá k+ leasing price is exclusive of value-added tax. In case of rental payment in periodic installments or advance payment for trực tiếp bóng đá k+ rental period, trực tiếp bóng đá k+ tax base is trực tiếp bóng đá k+ amount paid for each term or in advance exclusive of value-added tax;

- For goods sold through installment or deferred payment methods, trực tiếp bóng đá k+ tax base is trực tiếp bóng đá k+ one-time selling price of trực tiếp bóng đá k+ goods exclusive of value-added tax, not including trực tiếp bóng đá k+ interest for installment or deferred payment;

- For processing goods, trực tiếp bóng đá k+ processing price is exclusive of value-added tax;

- For construction and installation activities, trực tiếp bóng đá k+ tax base is trực tiếp bóng đá k+ value of trực tiếp bóng đá k+ projects, work items, or parts handed over exclusive of value-added tax. If trực tiếp bóng đá k+ construction and installation exclude materials, machinery, and equipment, trực tiếp bóng đá k+ tax base is trực tiếp bóng đá k+ value excluding trực tiếp bóng đá k+ value of materials, machinery, and equipment;

- For real estate business activities, trực tiếp bóng đá k+ selling price is exclusive of value-added tax minus land levy or land rent paid to trực tiếp bóng đá k+ state budget (deductible land price). trực tiếp bóng đá k+ Government of Vietnam prescribes trực tiếp bóng đá k+ method to determine trực tiếp bóng đá k+ deductible land price specified at this point in accordance with trực tiếp bóng đá k+ law on land;

- For agency, brokerage activities to sell goods and services earning commission, trực tiếp bóng đá k+ commission amount collected from these activities is exclusive of value-added tax;

- For goods, services used with invoices that include payment price as tax-inclusive, trực tiếp bóng đá k+ tax rate is determined by trực tiếp bóng đá k+ following formula:

- For casino services, rewarding electronic games, betting, trực tiếp bóng đá k+ money collected from these activities minus trực tiếp bóng đá k+ unused exchanged money and trực tiếp bóng đá k+ money paid to winners (if any), includes special consumption tax, excludes value-added tax;

- For production and business activities including: power generation activities of Vietnam Electricity, transport, loading and unloading services; tourism services in trực tiếp bóng đá k+ form of tours; pawn services; books subject to value-added tax sold at publication price (cover price); printing activities; agency services for assessment, agency for compensation, agency for third-party recovery, agency for handling 100% indemnity cases enjoying commission or fee, trực tiếp bóng đá k+ tax base is trực tiếp bóng đá k+ selling price exclusive of value-added tax. trực tiếp bóng đá k+ Government of Vietnam stipulates trực tiếp bóng đá k+ tax rate for production, business activities specified at this point.

[2]trực tiếp bóng đá k+ tax base for goods and services specified in clause 1, Article 7 of trực tiếp bóng đá k+Law on Value-Added Tax 2024includes all surcharge and additional fees that businesses are entitled to collect.