What is vtv2 trực tiếp bóng đá hôm nay VAT rate for food and beverage services in Vietnam?

What is vtv2 trực tiếp bóng đá hôm nay tax rate for food and beverage services in Vietnam?

Based on Article 11 ofCircular 219/2013/TT-BTCwhich stipulates a 10% tax rate applicable to goods and services not subject to VAT exemption, 0% VAT, or 5% VAT.

- vtv2 trực tiếp bóng đá hôm nay VAT rates mentioned in Article 10 and Article 11 ofCircular 219/2013/TT-BTCare uniformly applied to each type of goods and services at vtv2 trực tiếp bóng đá hôm nay stages of importation, production, processing, or commercial business.

- Scrap and defective products recovered for recycling and reuse when sold are subject to VAT according to vtv2 trực tiếp bóng đá hôm nay tax rate of vtv2 trực tiếp bóng đá hôm nay sold scrap and defective products.

- Business establishments dealing with multiple types of goods and services with different VAT rates must declare VAT according to each prescribed tax rate for each type of goods and services; if vtv2 trực tiếp bóng đá hôm nay establishment does not determine according to each tax rate, it must calculate and pay tax according to vtv2 trực tiếp bóng đá hôm nay highest tax rate of vtv2 trực tiếp bóng đá hôm nay goods and services produced or traded by vtv2 trực tiếp bóng đá hôm nay establishment.

- During implementation, if there are cases where vtv2 trực tiếp bóng đá hôm nay VAT rate in vtv2 trực tiếp bóng đá hôm nay VAT rate tariff according to vtv2 trực tiếp bóng đá hôm nay Preferential Import Tariff List does not match vtv2 trực tiếp bóng đá hôm nay guidance in this Circular, it is implemented according to vtv2 trực tiếp bóng đá hôm nay guidance in Circular 219/2013/TT-BTC.

*Note:In vtv2 trực tiếp bóng đá hôm nay case where vtv2 trực tiếp bóng đá hôm nay VAT rate is not consistent for vtv2 trực tiếp bóng đá hôm nay same type of imported and domestically produced goods, vtv2 trực tiếp bóng đá hôm nay local tax authorities and local customs authorities report to vtv2 trực tiếp bóng đá hôm nay Ministry of Finance for prompt guidance to ensure consistent implementation.

From July 1, 2024, when Decree 72/2024/ND-CP officially takes effect, vtv2 trực tiếp bóng đá hôm nay groups of goods and services currently subject to a 10% tax rate will be reduced to 8%. However, except for vtv2 trực tiếp bóng đá hôm nay following groups of goods and services: based on Clause 1, Article 1 ofDecree 72/2024/ND-CP

[1]Telecommunications, financial activities, banking, securities, insurance, real estate trading, metals and products from manufactured metals, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details in Appendix 1 issued together with this Decree. (DownloadAppendix 1)

[2]Products and services subject to excise tax. Details in Appendix 2 issued together with this Decree. (DownloadAppendix 2)

[3]Information technology according to vtv2 trực tiếp bóng đá hôm nay law on information technology. Details in Appendix 3 issued together with this Decree. (DownloadAppendix 3)

[4]vtv2 trực tiếp bóng đá hôm nay reduction of VAT for each type of goods and services specified in Clause 1, Article 1 ofDecree 72/2024/ND-CPis applied uniformly at vtv2 trực tiếp bóng đá hôm nay importation, production, processing, and commercial business stages.

For exported coal items (including vtv2 trực tiếp bóng đá hôm nay case where coal is processed through screening and classification according to a closed process before being sold), VAT reduction is applicable.

Coal items are listed in Appendix 1 issued together with this Decree (DownloadAppendix 1), at stages other than vtv2 trực tiếp bóng đá hôm nay stage of coal mining, VAT reduction is not applicable.

Corporations and economic groups implementing closed processes before selling are also subject to VAT reduction for coal mining.

If goods and services listed in Appendices 1, 2, and 3 issued with this Decree are not subject to VAT or subject to 5% VAT as prescribed by vtv2 trực tiếp bóng đá hôm nay VAT Law, they shall follow vtv2 trực tiếp bóng đá hôm nay VAT Law provisions and are not eligible for VAT reduction.

Food and beverage services are not among goods and services subject to 0% VAT, 5% VAT; therefore, they are subject to 10% VAT.

Thus,from July 1, 2024, to December 31, 2024, VAT on food and beverage services will be 8%, and from January 1, 2025, it will revert to vtv2 trực tiếp bóng đá hôm nay 10% rate.

What is vtv2 trực tiếp bóng đá hôm nay VAT rate for food and beverage services in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

Where to declare VAT in Vietnam?

Based on Article 20 ofCircular 219/2013/TT-BTCwhich dictates vtv2 trực tiếp bóng đá hôm nay place of tax submission as follows:

Place of tax submission

1. Taxpayers declare and pay VAT at vtv2 trực tiếp bóng đá hôm nay location where production and business activities take place.

2. Taxpayers that declare and pay VAT by deduction method with production facilities accounting independently located in different provinces or cities from where vtv2 trực tiếp bóng đá hôm nay headquarters is situated must pay VAT at vtv2 trực tiếp bóng đá hôm nay location of vtv2 trực tiếp bóng đá hôm nay production facility and vtv2 trực tiếp bóng đá hôm nay location where vtv2 trực tiếp bóng đá hôm nay headquarters is located.

3. In case a business or cooperative applying vtv2 trực tiếp bóng đá hôm nay direct method has a production facility in a province or city different from where vtv2 trực tiếp bóng đá hôm nay headquarters is or has sales activities interprovincially, vtv2 trực tiếp bóng đá hôm nay business or cooperative declares and pays VAT based on a percentage (%) on vtv2 trực tiếp bóng đá hôm nay revenue generated outside vtv2 trực tiếp bóng đá hôm nay province at vtv2 trực tiếp bóng đá hôm nay location of vtv2 trực tiếp bóng đá hôm nay production facility or where vtv2 trực tiếp bóng đá hôm nay mobile sales take place. vtv2 trực tiếp bóng đá hôm nay business or cooperative does not have to pay VAT by vtv2 trực tiếp bóng đá hôm nay percentage (%) on revenue at vtv2 trực tiếp bóng đá hôm nay headquarters for vtv2 trực tiếp bóng đá hôm nay revenue generated outside vtv2 trực tiếp bóng đá hôm nay province that has been declared and paid.

4. For telecom service businesses providing post-paid services at provincial or city levels different from vtv2 trực tiếp bóng đá hôm nay headquarters and have dependent branches declaring VAT by deduction also participating in vtv2 trực tiếp bóng đá hôm nay provision of post-paid telecom services at those locations, vtv2 trực tiếp bóng đá hôm nay telecom service businesses must declare and pay VAT on post-paid telecom services as follows:

- Declare VAT on vtv2 trực tiếp bóng đá hôm nay revenue of post-paid telecom services of vtv2 trực tiếp bóng đá hôm nay entire business to vtv2 trực tiếp bóng đá hôm nay tax authority directly managing vtv2 trực tiếp bóng đá hôm nay headquarters.

- Pay VAT at vtv2 trực tiếp bóng đá hôm nay location where vtv2 trực tiếp bóng đá hôm nay headquarters is and at vtv2 trực tiếp bóng đá hôm nay location where vtv2 trực tiếp bóng đá hôm nay dependent branch is situated.

vtv2 trực tiếp bóng đá hôm nay VAT amount payable at vtv2 trực tiếp bóng đá hôm nay location of vtv2 trực tiếp bóng đá hôm nay dependent accounting branch is determined as 2% (for post-paid telecom services subject to VAT at 10%) of vtv2 trực tiếp bóng đá hôm nay revenue (excluding VAT) of post-paid telecom services at vtv2 trực tiếp bóng đá hôm nay location of vtv2 trực tiếp bóng đá hôm nay dependent accounting branch.

5. VAT declaration and payment are carried out according to vtv2 trực tiếp bóng đá hôm nay Tax Management Law and vtv2 trực tiếp bóng đá hôm nay accompanying legal guidance documents.

Thus,it can be seen that VAT is declared at vtv2 trực tiếp bóng đá hôm nay local tax office where vtv2 trực tiếp bóng đá hôm nay production and business activities occur, meaning vtv2 trực tiếp bóng đá hôm nay local tax office.

What is vtv2 trực tiếp bóng đá hôm nay list of goods and services not eligible for VAT rate reduction in Vietnam in 2024?

According to Appendices 1, 2, and 3 of vtv2 trực tiếp bóng đá hôm nay List of goods and services not eligible for VAT rate reduction issued withDecree 72/2024/ND-CP, vtv2 trực tiếp bóng đá hôm nay list of goods and services not eligible for VAT rate reduction in 2024 is as follows:

Downloadvtv2 trực tiếp bóng đá hôm nay latest list of goods and services not eligible for VAT rate reduction in 2024.

Note:

- vtv2 trực tiếp bóng đá hôm nay above list contains goods and services not eligible for VAT reduction from 10% to 8%, hence maintaining a VAT rate of 10% for these items. Other goods not in vtv2 trực tiếp bóng đá hôm nay list will have VAT reduced from 10% to 8%.

- vtv2 trực tiếp bóng đá hôm nay Appendix of goods and services not eligible for VAT reduction is a part of vtv2 trực tiếp bóng đá hôm nay Appendix on vtv2 trực tiếp bóng đá hôm nay System of Vietnam Product Industries issued with Decision 43/2018/QD-TTg on November 1, 2018, by vtv2 trực tiếp bóng đá hôm nay Prime Minister of Vietnam regarding vtv2 trực tiếp bóng đá hôm nay System of Vietnam Product Industries.

- vtv2 trực tiếp bóng đá hôm nay HS code in column (10) is for reference only. Determination of HS codes for actual imported goods is performed according to vtv2 trực tiếp bóng đá hôm nay classification rules in vtv2 trực tiếp bóng đá hôm nay Customs Law and accompanying legal documents guiding vtv2 trực tiếp bóng đá hôm nay implementation of vtv2 trực tiếp bóng đá hôm nay Customs Law.

- Items marked (*) in column (10) have to declare HS codes according to vtv2 trực tiếp bóng đá hôm nay actual imported goods.