Cơ sở kinh doanh không được khấu trừ thuế giá xem bóng đá trực tiếp trên youtube đầu vào trong trường hợp nào từ 01/7/2025?
Whenis a business establishment not eligible for VAT deduction in Vietnamfrom July 1, 2025?
Based on Clause 3, Article 14 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024(effective from July 1, 2025), it stipulates that business establishments are not eligible for VAT deduction as follows:
Deduction of Input Value-Added Tax
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- Business establishments that do not meet bóng đá hôm nay trực tiếp deduction requirements stipulated in Clauses 1 and 2 of this Article and issue invoices and documents stemming from prohibited acts stated in this Law shall not be allowed to deduct value-added tax.
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Additionally, as per Article 13 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024(effective from July 1, 2025), it outlines bóng đá hôm nay trực tiếp prohibited acts in tax deduction and refund as follows:
Prohibited Acts in Tax Deduction and Refund
- Buying, giving, selling, organizing advertisements, or brokering bóng đá hôm nay trực tiếp purchase and sale of invoices.
- Creating fake transactions of buying and selling goods, providing services, or transactions not conformable with bóng đá hôm nay trực tiếp law.
- Issuing invoices for bóng đá hôm nay trực tiếp sale of goods and provision of services during temporary business suspension, except in cases where invoices are issued to fulfill contracts signed before bóng đá hôm nay trực tiếp business suspension notification.
- Using invoices and documents illegally or misuse under bóng đá hôm nay trực tiếp regulations of bóng đá hôm nay trực tiếp Government of Vietnam.
- Failing to transfer e-invoice data to bóng đá hôm nay trực tiếp tax authorities as required.
- Altering, misusing, illegally accessing, destroying bóng đá hôm nay trực tiếp information system about invoices and documents.
- Offering, accepting, or brokering bribes, or engaging in other acts related to invoices and documents to obtain tax deduction or refund, embezzle tax funds, or evade value-added tax.
- Colluding, concealing; liaising among tax officials, tax authorities, business establishments, importers, between business establishments, importers in bóng đá hôm nay trực tiếp use of illegal invoices and documents or misuse for tax deductions, refunds, embezzlement of tax funds, or avoidance of value-added tax.
Thus, from July 1, 2025, business establishments are not eligible for VAT deduction in bóng đá hôm nay trực tiếp following cases:
- Failure to meet bóng đá hôm nay trực tiếp tax deduction requirements in Clauses 1 and 2, Article 14 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024.
- Issuing invoices and documents resulting from bóng đá hôm nay trực tiếp following acts:
+ Buying, giving, selling, organizing advertisements, or brokering bóng đá hôm nay trực tiếp purchase and sale of invoices.
+ Creating fake transactions of buying and selling goods, providing services, or transactions not conformable with bóng đá hôm nay trực tiếp law.
+ Issuing invoices for bóng đá hôm nay trực tiếp sale of goods and provision of services during temporary business suspension, except in cases where invoices are issued to fulfill contracts signed before bóng đá hôm nay trực tiếp business suspension notification.
+ Using invoices and documents illegally or misusing under bóng đá hôm nay trực tiếp regulations of bóng đá hôm nay trực tiếp Government of Vietnam.
+ Failing to transfer e-invoice data to bóng đá hôm nay trực tiếp tax authorities as required.
+ Altering, misusing, illegally accessing, destroying bóng đá hôm nay trực tiếp information system about invoices and documents.
+ Offering, accepting, or brokering bribes, or engaging in other acts related to invoices and documents to obtain tax deduction or refund, embezzle tax funds, or evade value-added tax.
+ Colluding, concealing; liaising among tax officials, tax authorities, business establishments, importers, between business establishments, importers in bóng đá hôm nay trực tiếp use of illegal invoices and documents or misuse for tax deductions, refunds, embezzlement of tax funds, or avoidance of value-added tax.
When is a business establishment not eligible for VAT deduction in Vietnam from July 1, 2025?(Image from bóng đá hôm nay trực tiếp Internet)
What are bóng đá hôm nay trực tiếp requirements for input VAT deductionin Vietnam from July 1, 2025?
Based on Clause 2, Article 14 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024(effective from July 1, 2025), bóng đá hôm nay trực tiếp requirements for input VAT deduction are specified as follows:
- Must have a value-added tax invoice for purchases of goods and services or a tax payment certificate at bóng đá hôm nay trực tiếp import stage or a tax payment certificate on behalf of a foreign party as stipulated in Clauses 3 and 4, Article 4 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024. bóng đá hôm nay trực tiếp Ministry of Finance stipulates bóng đá hôm nay trực tiếp tax payment documents on behalf of foreign parties;
- Must have a non-cash payment document for purchased goods and services, except for certain special cases as stipulated by bóng đá hôm nay trực tiếp Government of Vietnam;
- For exported goods and services, in addition to bóng đá hôm nay trực tiếp requirements stipulated in points a and b of clause 2, Article 14 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024, there must be: a contract signed with a foreign party for selling, processing goods, or providing services; sales invoices for goods and services; non-cash payment documents; customs declaration for exported goods; packing list, bill of lading, insurance documents (if available). bóng đá hôm nay trực tiếp Government of Vietnam stipulates bóng đá hôm nay trực tiếp requirements for tax deduction for exported goods via foreign e-commerce platforms and other special cases.
What are regulations oncredit-invoice methodin Vietnam from July 1, 2025?
Based on Clause 1, Article 11 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024(effective from July 1, 2025), bóng đá hôm nay trực tiếp credit-invoice method is defined as follows:
- bóng đá hôm nay trực tiếp payable value-added tax according to bóng đá hôm nay trực tiếp deduction method equals bóng đá hôm nay trực tiếp output value-added tax minus bóng đá hôm nay trực tiếp deductible input value-added tax;
- bóng đá hôm nay trực tiếp output value-added tax is equal to bóng đá hôm nay trực tiếp total value-added tax of goods and services sold as recorded on bóng đá hôm nay trực tiếp value-added tax invoice.
bóng đá hôm nay trực tiếp value-added tax of goods and services sold as recorded on bóng đá hôm nay trực tiếp value-added tax invoice is calculated by multiplying bóng đá hôm nay trực tiếp taxable price of bóng đá hôm nay trực tiếp goods and services sold by bóng đá hôm nay trực tiếp value-added tax rate applicable to those goods and services.
In cases where bóng đá hôm nay trực tiếp invoice states bóng đá hôm nay trực tiếp payment price as bóng đá hôm nay trực tiếp price inclusive of value-added tax, bóng đá hôm nay trực tiếp output value-added tax is determined by subtracting bóng đá hôm nay trực tiếp taxable price from bóng đá hôm nay trực tiếp payment price based on bóng đá hôm nay trực tiếp regulations at point k, clause 1, Article 7 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024;
- bóng đá hôm nay trực tiếp deductible input value-added tax is bóng đá hôm nay trực tiếp total value-added tax recorded on bóng đá hôm nay trực tiếp value-added tax invoices for purchases of goods, services, tax payment documents for imported goods, or tax documents for bóng đá hôm nay trực tiếp purchase of services as stipulated in Clauses 3 and 4, Article 4 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024and meeting bóng đá hôm nay trực tiếp requirements stipulated in Article 14 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024.
