Vé máy bay trực tiếp bóng đá hôm nay euro tế chịu mức thuế suất thuế giá trị gia tăng bao
What is bóng đá hôm nay trực tiếp VAT rate on international airline tickets in Vietnam?
Based on Point c, Clause 1, Article 9 ofCircular 219/2013/TT-BTCstipulating bóng đá hôm nay trực tiếp 0% tax rate as follows:
0% Tax Rate
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c) International transport as stipulated in this section includes transportation of passengers, luggage, goods on international routes from Vietnam to abroad, or from abroad to Vietnam, or both departure and destination are abroad, regardless of whether there is a direct transport vehicle. In bóng đá hôm nay trực tiếp case of international transport contracts that include domestic transport segments, bóng đá hôm nay trực tiếp international transport includes bóng đá hôm nay trực tiếp domestic segment.
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Thus, international airline tickets fall under international transport and are subject to a 0% VAT rate.
What is bóng đá hôm nay trực tiếp VAT rate on international airline tickets in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
Are international airline ticket agents required to declare and pay VAT for commissions earned from selling at bóng đá hôm nay trực tiếp listed price in Vietnam?
Based on Clause 7, Article 5 ofCircular 219/2013/TT-BTCas supplemented by Clause 1, Article 3 ofCircular 119/2014/TT-BTCand Article 1 ofCircular 193/2015/TT-BTCwhich stipulate cases where businesses are not required to declare and pay VAT:
Cases not required to declare and calculate VAT
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- Other Cases:
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d) Collection of funds not related to bóng đá hôm nay trực tiếp sale of goods or services of bóng đá hôm nay trực tiếp business.
đ) Revenue from goods or services received on consignment for sale and bóng đá hôm nay trực tiếp commission earned from selling at bóng đá hôm nay trực tiếp listed price as stipulated by bóng đá hôm nay trực tiếp consignor for postal services, telecommunications, lottery ticket sales,airline tickets, automobiles, trains, ships; international transport agents; agents of services in aviation and maritime that apply a 0% VAT rate; insurance agency sales.
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Thus, international airline ticket agents are not required to declare and pay VAT for bóng đá hôm nay trực tiếp commissions earned from selling at bóng đá hôm nay trực tiếp listed price.
How is VAT applied to international airline ticket agents who sell tickets with a price difference in Vietnam?
Based on Article 2 ofCircular 219/2013/TT-BTCwhich defines entities subject to VAT:
Entities subject to VAT
Entities subject to Value Added Tax (VAT) are goods and services used for production, business, and consumption in Vietnam (including goods and services purchased from organizations and individuals abroad), except those not subject to VAT as guided in Article 4 of this Circular.
Furthermore, according to Article 4 ofCircular 219/2013/TT-BTCwhich defines entities not subject to VAT, any price difference from bóng đá hôm nay trực tiếp sale of international airline tickets falls under entities subject to VAT.
Additionally, based on Article 11 ofCircular 219/2013/TT-BTCstipulating a 10% tax rate and referring to Articles 9 and 10 ofCircular 219/2013/TT-BTC, any price difference from bóng đá hôm nay trực tiếp sale of international airline tickets is subject to a 10% VAT rate.
10% Tax Rate
bóng đá hôm nay trực tiếp 10% tax rate applies to goods and services not specified in Articles 4, 9, and 10 of this Circular.
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However, based on Article 1 ofDecree 72/2024/ND-CPregarding VAT reduction and referring to Appendices 1, 2, 3 issued withDecree 72/2024/ND-CP, bóng đá hôm nay trực tiếp price difference from bóng đá hôm nay trực tiếp sale of international airline tickets is subject to a 2% VAT reduction.
VAT Reduction
- Reduce VAT for groups of goods and services applying a 10% tax rate, except for bóng đá hôm nay trực tiếp following groups:
a) Telecommunications, financial activities, banking, securities, insurance, real estate business, metals and prefabricated metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details in Appendix I issued with this Decree.
b) Products and services subject to special consumption tax. Details in Appendix II issued with this Decree.
c) Information technology according to bóng đá hôm nay trực tiếp law on information technology. Details in Appendix III issued with this Decree.
d) bóng đá hôm nay trực tiếp VAT reduction for each type of goods and services specified in Clause 1 of this Article is uniformly applied in bóng đá hôm nay trực tiếp stages of import, production, processing, commercial business. Coal mined and sold (even if bóng đá hôm nay trực tiếp coal is mined and then sieved, classified through a closed process before selling) is subject to VAT reduction. Coal listed in Appendix I issued with this Decree, other than extraction, is not subject to VAT reduction.
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Thus, for international airline ticket agents who sell tickets with a price difference, that difference is subject to VAT, and bóng đá hôm nay trực tiếp applicable VAT rate is 8%.
