Which documents provide regulations on bóng đá hôm nay trực tiếp in Vietnam?

Which documents provide regulations on bóng đá hôm nay trực tiếp in Vietnam?

The latest documents regulating registration tax (or bóng đá hôm nay trực tiếp) include:

- Nghị định 10/2022/NĐ-CPregulating bóng đá hôm nay trực tiếp.

- Thông tư 13/2022/TT-BTCguidingNghị định 10/2022/NĐ-CPon bóng đá hôm nay trực tiếp.

- Decision 2353/QD-BTC of 2023on the Price Table for calculating bóng đá hôm nay trực tiếp for cars and motorcycles.

- Quyết định 449/QĐ-BTC năm 2024adjusting the Price Table for calculating bóng đá hôm nay trực tiếp for cars and motorcycles.

- Quyết định 1707/QĐ-BTC năm 2024adjusting the Price Table for calculating bóng đá hôm nay trực tiếp for cars and motorcycles.

- Decree 109/2024/ND-CPstipulating the rates of bóng đá hôm nay trực tiếp for cars, trailers, or semi-trailers pulled by cars and similar types of vehicles manufactured or assembled domestically (50% reduction in bóng đá hôm nay trực tiếp for domestically manufactured or assembled cars from September 1, 2024, to November 30, 2024) (effective from September 1, 2024).

What are cases subject to bóng đá hôm nay trực tiếp in Vietnam?

According to Article 4 ofDecree 10/2022/ND-CP, organizations and individuals with assets subject to bóng đá hôm nay trực tiếp as stipulated in Article 3 ofDecree 10/2022/ND-CPmust pay the bóng đá hôm nay trực tiếp when registering ownership or usage rights with a competent state authority, except in cases where they are exempt from bóng đá hôm nay trực tiếp as prescribed in Article 10 ofDecree 10/2022/ND-CP.

Which documents provide regulations on bóng đá hôm nay trực tiếp in Vietnam?(Image from the internet)

What is the percentage of bóng đá hôm nay trực tiếp rate in Vietnam?

The percentage of bóng đá hôm nay trực tiếp rate in Vietnam is stipulated in Article 8 ofDecree 10/2022/ND-CPas follows:

(1) Houses, land: The rate is 0.5%.

(2) Hunting rifles; guns used for training and sports competitions: The rate is 2%.

(3) Watercraft, including barges, canoes, tugboats, pushboats, submarines, submersibles; boats, including yachts; aircraft: The rate is 1%.

(4) Motorcycles: The rate is 2%.

Particularly:

- Motorcycles owned by organizations or individuals in centrally-governed cities; provincial cities; district-level towns where the provincial People's Committee is headquartered will pay the initial bóng đá hôm nay trực tiếp at a rate of 5%.

- For motorcycles paying the bóng đá hôm nay trực tiếp for the second time onward, the rate is 1%. In case the asset owner initially declared and paid a bóng đá hôm nay trực tiếp of 2% for the motorcycle, and then transferred it to an organization or individual in the area specified in point (a) of this clause, the bóng đá hôm nay trực tiếp will be 5%.

(5) Cars, trailers, or semi-trailers pulled by cars, similar types of vehicles: The rate is 2%.

Particularly:

- Passenger cars with up to 09 seats (including pick-up cars): The initial bóng đá hôm nay trực tiếp is 10%. If a higher rate is deemed necessary to suit local conditions, the provincial People's Council may decide to adjust the increase, but not exceeding 50% of the common rate stipulated at this point.

- Pick-up trucks with a permissible load of less than 950 kg and up to 5 seats; VAN trucks with a permissible load of less than 950 kg will pay an initial bóng đá hôm nay trực tiếp equal to 60% of the initial bóng đá hôm nay trực tiếp for passenger cars with up to 09 seats.

- Electric battery cars:

+ Within 3 years from the effective date ofNghị định 10/2022/NĐ-CP: The initial bóng đá hôm nay trực tiếp is 0%.

+ In the next 2 years: The initial bóng đá hôm nay trực tiếp will be 50% of the rate for gasoline or diesel cars with the same number of seats.

- The types of cars stipulated in points (a), (b), and (c), clause 5 of Article 8 ofDecree 10/2022/ND-CP: The second bóng đá hôm nay trực tiếp onward is 2% and is applied uniformly nationwide.

Based on the type of vehicle stated in the Certificate of Technical Safety and Environmental Protection issued by the Vietnam Register, the tax authority will determine the bóng đá hôm nay trực tiếp rate for cars, trailers, or semi-trailers pulled by cars and similar types of vehicles as stipulated in this clause.

Note: According toDecree 109/2024/ND-CP, the initial bóng đá hôm nay trực tiếp from September 1, 2024, to November 30, 2024, for domestically manufactured or assembled cars, trailers, or semi-trailers pulled by cars is 50% of the above rate.

(6) For shells, completed frameworks, completed machines, and engine blocks as stipulated in clause 8 of Article 3 ofDecree 10/2022/ND-CPthat are replaced and must be registered with a competent state authority, the corresponding bóng đá hôm nay trực tiếp rate for each type of asset will be applied.

(7) Organizations and individuals exempted from or not required to pay the initial bóng đá hôm nay trực tiếp for cars and motorcycles, if they transfer to other organizations or individuals or change the use purpose and are no longer exempted from registration fees, must pay an initial bóng đá hôm nay trực tiếp based on the remaining value of the asset.

(8) Organizations and individuals receiving transferred cars or motorcycles establishing public ownership under the law, if those cars or motorcycles had prior ownership registration, the recipient must pay the bóng đá hôm nay trực tiếp at the second rate onward.

If those cars or motorcycles establishing public ownership do not have prior ownership registration or if there is no basis to determine prior ownership registration, the recipient must pay the initial bóng đá hôm nay trực tiếp when registering ownership.

The maximum bóng đá hôm nay trực tiếp for assets stipulated in Article 8 ofDecree 10/2022/ND-CPis capped at 500 million VND per asset per registration, except for passenger cars with up to 9 seats, aircraft, and yachts.