Which organizations have bóng đá hôm nay trực tiếp authority to collect veterinary fees and charges in Vietnam? Where are such fees and charges submitted?
Which organizations have bóng đá hôm nay trực tiếp authority to collect veterinary fees and charges in Vietnam?
Pursuant to Article 3 ofCircular 101/2020/TT-BTC, bóng đá hôm nay trực tiếp organizations with authority to collect veterinary fees and charges include:
- bóng đá hôm nay trực tiếp Department of Animal Health; Regional Sub-Departments of Animal Health I, II, III, IV, V, VI, VII; Regional Animal Quarantine Sub-departments in Lang Son, Lao Cai, Quang Ninh; Central Veterinary Drug Testing Centers I, II; Central Veterinary Hygiene Inspection Centers I, II; Central Veterinary Diagnostic Center; Sub-Departments with functions in veterinary sector management as specified in Article 6 of bóng đá hôm nay trực tiếp2015 Law on Veterinary;
- Agricultural Service Centers, Agriculture Departments, Economic Departments under bóng đá hôm nay trực tiếp district-level People's Committees assigned bóng đá hôm nay trực tiếp task of managing bóng đá hôm nay trực tiếp veterinary sector.
Which organizations have bóng đá hôm nay trực tiếp authority to collect veterinary fees and charges in Vietnam? Where are such fees and charges submitted? (Image from bóng đá hôm nay trực tiếp Internet)
Where are bóng đá hôm nay trực tiếp veterinary fees and charges submitted in Vietnam?
Pursuant to Article 6 ofCircular 101/2020/TT-BTCregarding veterinary fees and charges are regulated as follows:
Management of fees and charges
1. Organizations collecting fees must remit bóng đá hôm nay trực tiếp entire sum collected into bóng đá hôm nay trực tiếp state budget, except for cases specified in Clause 2 of this Article. bóng đá hôm nay trực tiếp funding for executing tasks and collecting fees is allocated from bóng đá hôm nay trực tiếp state budget in bóng đá hôm nay trực tiếp budget estimation of bóng đá hôm nay trực tiếp collecting organization according to policies, and state budget expenditure standards.
2. In cases where a fee-collecting organization is a state agency with allocated operating expenses from fee collections or a public service provider as specified in Clause 1, Article 4 of Decree No. 120/2016/ND-CP dated August 23, 2016, by bóng đá hôm nay trực tiếp Government of Vietnam, it is allowed to keep 90% of bóng đá hôm nay trực tiếp total fees collected to cover expending content as prescribed in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016, by bóng đá hôm nay trực tiếp Government of Vietnam; whereas other related expenditures, including anti-epidemic activities for animals, must contribute 10% of bóng đá hôm nay trực tiếp fees collected into bóng đá hôm nay trực tiếp state budget according to bóng đá hôm nay trực tiếp current state budget ledger’s chapters and sub-items.
Thus,according to bóng đá hôm nay trực tiếp regulation above, veterinary fees and charges are submitted to bóng đá hôm nay trực tiếp state budget, except in cases where bóng đá hôm nay trực tiếp collecting organization is a state agency with allocated operating expenses from fee collections or a public service provider.
bóng đá hôm nay trực tiếp funding for carrying out tasks and collecting fees is allocated from bóng đá hôm nay trực tiếp state budget within bóng đá hôm nay trực tiếp budget estimation of bóng đá hôm nay trực tiếp collecting organization according to policies, and state budget expenditure standards.
From July 1, 2025, will veterinary services be subject to VAT in Vietnam?
According to Clause 10, Article 5 of bóng đá hôm nay trực tiếp2024 Value Added Tax Law, non-taxable subjects are specified as follows:
Non-taxable subjects
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10. bóng đá hôm nay trực tiếp following healthcare and veterinary services:
a) Healthcare services include: medical examination, treatment, and prevention for humans, planned birth services, healthcare rehabilitation services; care services for bóng đá hôm nay trực tiếp elderly and disabled; patient transportation, room and bed rental services in healthcare facilities; testing, scanning, imaging; blood and blood products for patients.
Care services for bóng đá hôm nay trực tiếp elderly and disabled include healthcare, nutrition, and organizing cultural, sports, entertainment activities, physical therapy, rehabilitation for bóng đá hôm nay trực tiếp elderly and disabled.
In cases where bóng đá hôm nay trực tiếp treatment services package regulated by bóng đá hôm nay trực tiếp Ministry of Health includes bóng đá hôm nay trực tiếp use of medications, bóng đá hôm nay trực tiếp fee for such medications within bóng đá hôm nay trực tiếp treatment services package is also non-subject to VAT;
b) Veterinary services include: medical examination, treatment, and prevention services for pets.
11. Funeral services.
12. Maintenance, repair, construction activities with more than 50% of bóng đá hôm nay trực tiếp investment from public contribution or humanitarian aid for historical-cultural relics, scenic sites, cultural, and artistic works, public service works, and social policy housing.
13. Educational and occupational training activities as regulated by education and vocational education law.
14. Radio and television broadcasting funded by bóng đá hôm nay trực tiếp state budget.
15. Publishing, importing, distributing newspapers, magazines, newsletters, journals, political books, textbooks, curricula, legal documents, scientific-technical books, books serving foreign information, books printed in ethnic minority scripts, and propaganda posters, images even in bóng đá hôm nay trực tiếp form of audio or video tapes, discs, and electronic data; money, and money printing.
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According to bóng đá hôm nay trực tiếp above regulations, veterinary services including medical examination, treatment, and prevention for pets are non-subject to VAT.
