What is vtv5 trực tiếp bóng đá hôm nay VAT rate for vtv5 trực tiếp bóng đá hôm nay production of a 30-second television commercial in Vietnam?
What is vtv5 trực tiếp bóng đá hôm nay production of a 30-second television commercial?
Based on Clause 6, Article 3 of vtv5 trực tiếp bóng đá hôm nayLaw on Cinematography 2022, vtv5 trực tiếp bóng đá hôm nay explanation for film production is vtv5 trực tiếp bóng đá hôm nay process of creating a film from script development to film completion.
A 30-second television commercial (TVC) is understood as a type of film produced and invested in, circulated on different TV channels to specifically promote a product or service. With a 30-second advertising duration, it can effectively convey multiple images, sounds, and message content to vtv5 trực tiếp bóng đá hôm nay recipient.
* Content for reference purposes only
What is vtv5 trực tiếp bóng đá hôm nay VAT rate for vtv5 trực tiếp bóng đá hôm nay production of a 30-second television commercial in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay guidance inOfficial Dispatch 1015/CT-TTHT of 2016on value-added tax (VAT) rates for vtv5 trực tiếp bóng đá hôm nay activity of producing a 30-second television commercial as follows:
Based on Clause 3, Article 4 of vtv5 trực tiếp bóng đá hôm nay Law on Cinematography No. 62/2006/QH11 by vtv5 trực tiếp bóng đá hôm nay National Assembly:
“Article 4. Explanation of Terms
…
3. A film is a cinematic work, including feature films, documentaries, scientific films, and cartoons.
Cinematic film is produced by cinematic technical means, recorded on film materials for screening on a big screen through a projector.
Video film is produced by video technical means, recorded on tapes, magnetic discs, and other recording materials for broadcast via video equipment.
Television film is a video film broadcast on television channels.
Film tapes and discs are products of video films or printed from cinematic films.”
According to Circular No. 219/2013/TT-BTC dated December 31, 2013, by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance guiding VAT:
+ In Clause 13, Article 10, vtv5 trực tiếp bóng đá hôm nay VAT rate of 5% applies to:
“Cultural, exhibition, physical training, and sports activities; art performances; film production; importation, distribution, and screening.
a) Cultural, exhibition, physical training, and sports activities, except for revenues such as sales of goods, renting spaces, and booths at fairs and exhibitions.
b) Art performance activities like folk opera (tuong), traditional opera (cheo), reformed theatre (cai luong), singing, dance, music, drama, circus; other art performance activities, and services organizing art performances by theaters or folk art troupes with operation licenses issued by competent state agencies.
c) Film production; importation, distribution, and screening, except for vtv5 trực tiếp bóng đá hôm nay products mentioned in Clause 15, Article 4 of this Circular.”
+ Article 11 prescribes a tax rate of 10%:
“vtv5 trực tiếp bóng đá hôm nay 10% tax rate applies to goods and services not defined in Articles 4, 9, and 10 of this Circular.
….”
In cases where vtv5 trực tiếp bóng đá hôm nay company signs a contract with a customer to produce a 30-second television commercial that is not a feature film, documentary, scientific film, or cartoon, this activity is subject to a VAT rate of 10%.
Additionally, based on Clause 15, Article 4 ofCircular 219/2013/TT-BTCwhich prescribes entities not subject to VAT as follows:
Entities not subject to VAT
...
15. Publishing, importing, distributing newspapers, magazines, specialized newsletters, political books, textbooks, academic curricula, legal document books, scientific-technical books, books printed in minority languages, and propaganda posters, including tapes or disks recording sound, images, electronic data; money, printing money.
Newspapers, magazines, specialized newsletters, including activities transmitting newspaper, magazines, specialized newsletters.
Political books are books propagating vtv5 trực tiếp bóng đá hôm nay political directions of vtv5 trực tiếp bóng đá hôm nay Communist Party and vtv5 trực tiếp bóng đá hôm nay State, serving political tasks by topics and themes, marking anniversaries and traditional days of organizations at various levels, sectors, localities; statistical books, propagating vtv5 trực tiếp bóng đá hôm nay good person good deeds movement; books printing speeches, research, and theoretical studies of vtv5 trực tiếp bóng đá hôm nay Communist Party and State leaders.
Textbooks are books used for teaching and learning in all levels from preschool to high school (including reference books for teachers and students in accordance with vtv5 trực tiếp bóng đá hôm nay educational program content).
Curricula are books used for teaching and learning in universities, colleges, secondary professional schools, and vocational training.
Legal document books are books printing regulatory documents by vtv5 trực tiếp bóng đá hôm nay State.
Scientific-technical books are books introducing and guiding technical knowledge with direct relations to production and technical fields.
Books printed in minority languages include bilingual common language and minority language books.
Propaganda posters, banners serving propaganda and agitation purposes, mottos, leader photos, Communist Party flags, National flags, Youth Union flags, Team flags.
According to vtv5 trực tiếp bóng đá hôm nay guidelines mentioned above, if a company signs a contract with a customer to produce a 30-second television commercial that is not a feature film, documentary, scientific film, or cartoon,a VAT rate of 10% will be applied.
What is vtv5 trực tiếp bóng đá hôm nay VAT rate for vtv5 trực tiếp bóng đá hôm nay production of a 30-second television commercial in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What are vtv5 trực tiếp bóng đá hôm nay rights and obligations of a 30-second television commercial producer in Vietnam?
vtv5 trực tiếp bóng đá hôm nay rights and obligations of a 30-second television commercial producer are stipulated in Article 11 of vtv5 trực tiếp bóng đá hôm nayLaw on Cinematography 2022as follows:
(i) vtv5 trực tiếp bóng đá hôm nay rights of vtv5 trực tiếp bóng đá hôm nay film producer include:
- Creative artistry within vtv5 trực tiếp bóng đá hôm nay framework of vtv5 trực tiếp bóng đá hôm nay law;
- Enjoying intellectual property rights as prescribed by intellectual property law;
- Protection of legal rights and interests related to cinematic activities.
(ii) vtv5 trực tiếp bóng đá hôm nay obligations of vtv5 trực tiếp bóng đá hôm nay film producer include:
- Complying with vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm naytrực tiếp bóng đá việt namand other relevant laws;
- Performing contracts with film production establishments based on mutual agreement and not contrary to legal provisions;
- Adhering to professional ethical standards and conduct codes for individuals in vtv5 trực tiếp bóng đá hôm nay art field.
