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When is trực tiếp bóng đá euro hôm nay time for calculating VAT for imports in Vietnam?
Pursuant to Clause 6, Article 8 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá euro hôm nay determination of value-added tax is stipulated as follows:
Time for calculating VAT
- For trực tiếp bóng đá euro hôm nay sale of goods, it is trực tiếp bóng đá euro hôm nay time of transfer of ownership or right to use trực tiếp bóng đá euro hôm nay goods to trực tiếp bóng đá euro hôm nay buyer, regardless of whether trực tiếp bóng đá euro hôm nay payment has been received.
- For service provision, it is trực tiếp bóng đá euro hôm nay time of completion of service provision or time of issuance of trực tiếp bóng đá euro hôm nay service provision invoice, regardless of whether trực tiếp bóng đá euro hôm nay payment has been received.
For telecommunications services, it is trực tiếp bóng đá euro hôm nay time of finalizing data on telecommunications connection charges as per trực tiếp bóng đá euro hôm nay economic contract between telecommunication service businesses, but not later than 2 months from trực tiếp bóng đá euro hôm nay month trực tiếp bóng đá euro hôm nay connection charge arises.
- For electricity and clean water supply activities, it is trực tiếp bóng đá euro hôm nay date of recording trực tiếp bóng đá euro hôm nay consumption indices on trực tiếp bóng đá euro hôm nay meters for invoicing.
- For real estate business activities, infrastructure construction, and house construction for sale, transfer, or lease, it is trực tiếp bóng đá euro hôm nay time of collecting money according to trực tiếp bóng đá euro hôm nay project implementation progress or payment progress in trực tiếp bóng đá euro hôm nay contract. Based on trực tiếp bóng đá euro hôm nay collected amount, trực tiếp bóng đá euro hôm nay business conducts trực tiếp bóng đá euro hôm nay declaration of output VAT arising in trực tiếp bóng đá euro hôm nay period.
- For construction, installation activities, including shipbuilding, it is trực tiếp bóng đá euro hôm nay time of acceptance and handover of works, work items, completed construction volumes, regardless of whether trực tiếp bóng đá euro hôm nay payment has been received.
6. For imports, it is trực tiếp bóng đá euro hôm nay time of customs declaration registration.
Thus, trực tiếp bóng đá euro hôm nay time to determine trực tiếp bóng đá euro hôm nay value-added tax for imports is from trực tiếp bóng đá euro hôm nay time of customs declaration registration.
When is trực tiếp bóng đá euro hôm nay time for calculating VAT for imports in Vietnam?(Image from trực tiếp bóng đá euro hôm nay Internet)
What are regulations on trực tiếp bóng đá euro hôm nay taxable value of value-added tax for importsin Vietnam?
Based on Clause 2, Article 7 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá euro hôm nay taxable value of value-added tax for imports is determined by trực tiếp bóng đá euro hôm nay formula as follows:
Taxable value for imports = Import price at trực tiếp bóng đá euro hôm nay border checkpoint + Import duties (if any) + Excise tax (if any) + Environmental protection tax (if any)
Additionally, in cases where imports are exempted or reduced from import duties:
Taxable value for imports = Import price + Import duties determined according to trực tiếp bóng đá euro hôm nay payable tax rate after exemption or reduction
What imports are exemptedto value-added tax in Vietnam?
According to Article 4 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá euro hôm nay following imports are not subject to value-added tax:
- Breeding livestock and crop seeds are not subject to VAT if imported and traded by entities with a business registration certificate for breeding livestock and seeds issued by state management agencies.
- Newspapers, magazines, specialized bulletins, political books, textbooks, curricula, legal documents, scientific-technical books, books printed in minority languages, and propaganda pictures, including tapes or discs with recorded sound, images, electronic data; money, printing money.
- imports that cannot be domestically produced:
+ Machinery, equipment, parts, and materials imported for direct use in scientific research and technological development activities;
+ Machinery, equipment, spare parts, specific transportation means, and materials that need to be imported for oil and gas exploration, development activities;
+ Aircraft (including aircraft engines), drilling rigs, ships that are not domestically producible, imported for creating fixed assets for enterprises or rented from abroad for production, business, leasing, or subleasing.
- Weapons and military gear (including materials, machinery, equipment, spare parts) specifically used for defense and security purposes, exempted from import duties as per trực tiếp bóng đá euro hôm nay Export and Import Duties Law or imported according to annual quotas approved by trực tiếp bóng đá euro hôm nay Prime Minister of trực tiếp bóng đá euro hôm nay Government of Vietnam.
- Goods provided as humanitarian aid, non-refundable aid confirmed by trực tiếp bóng đá euro hôm nay Ministry of Finance or a financial department.
- imports as gifts to government agencies, political organizations, political-socio organizations, political professional organizations, social organizations, social-professional organizations, and people's armed units, following trực tiếp bóng đá euro hôm nay legal provisions on gifts.
- imports as gifts to individuals in Vietnam, complying with trực tiếp bóng đá euro hôm nay legal provisions on gifts.
- imports as belongings of foreign organizations or individuals according to diplomatic immunity according to trực tiếp bóng đá euro hôm nay law on diplomatic immunities.
- imports as belongings of overseas Vietnamese returning to trực tiếp bóng đá euro hôm nay country.
- imports as personal belongings within duty-free baggage allowances.
- Goods sold to foreign organizations, individuals, international organizations for humanitarian aid, non-refundable aid to Vietnam.
- Goods in transit through Vietnam's territory; temporary imports for re-export; temporary exports for re-import; imported raw materials, materials for manufacturing, processing exported goods according to production, processing contracts signed with foreign parties.
- Gold imported in trực tiếp bóng đá euro hôm nay form of bars and ingots not yet processed into handicrafts, jewelry, or other products.
