Xuất bản sách giáo khoa ở cấp học nào thì sẽ không chịu vtv5 trực tiếp bóng đá hôm
Which types oftextbooks are exempt from VAT in Vietnam?
According to Clause 15, Article 4 trực tiếp bóng đá hôm nayCircular 219/2013/TT-BTCregarding subjects exempt from VAT as follows:
Subjects Exempt from VAT
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- Publishing, importing, distributing newspapers, magazines, specialized bulletins, political books, textbooks, curricula, books trực tiếp bóng đá hôm nay legal texts, scientific-technical books, books printed in minority languages, and propaganda, promotional pictures, posters, including audio, video tapes, discs, electronic data; money, money printing.
Newspapers, magazines, specialized bulletins, include the activity trực tiếp bóng đá hôm nay transmitting newspaper pages, magazines, specialized bulletins.
Political books are those that propagate the political issues trực tiếp bóng đá hôm nay the Communist Party and the State, serving political tasks, themes, topics, anniversary days, traditional days trực tiếp bóng đá hôm nay organizations, levels, sectors, and localities; types trực tiếp bóng đá hôm nay statistical books, publicizing good people and good deeds; books printing speeches, theoretical research trực tiếp bóng đá hôm nay leaders trực tiếp bóng đá hôm nay the Communist Party and the State.
Textbooks are books used for teaching and learning at all levels from preschool to high school (including reference books for teachers and students suitable for the educational program content).
Curricula are books used for teaching and learning in universities, colleges, professional secondary schools, and vocational training.
Books trực tiếp bóng đá hôm nay legal texts are those printing the legal documents trực tiếp bóng đá hôm nay the State.
Scientific-technical books are those intended to introduce, guide scientific and technical knowledge directly related to production and fields trực tiếp bóng đá hôm nay science, technology.
Books printed in minority languages include bilingual books in common and minority scripts.
Propaganda, promotional pictures, posters are pictures, posters, flyers, leaflets serving the purpose trực tiếp bóng đá hôm nay propaganda, promotion, slogans, leader photos, Communist Party flags, National flags, Youth Union flags, Team flags.
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Therefore, the activity trực tiếp bóng đá hôm nay publishing textbooks for all levels from preschool to high school (including reference books for teachers and students suitable with the content trực tiếp bóng đá hôm nay the education program) will not be subject to VAT.
Which types trực tiếp bóng đá hôm nay textbooks are exempt from VAT in Vietnam?(Image from the Internet)
Which entities arevalue-added tax payers in Vietnam?
Pursuant to Article 3 trực tiếp bóng đá hôm nayCircular 219/2013/TT-BTC, organizations and individuals producing, trading goods, services subject to value-added tax in Vietnam, regardless trực tiếp bóng đá hôm nay the industry, form, business organization (hereinafter referred to as business establishments) and organizations, individuals importing goods, purchasing services from abroad subject to value-added tax (hereinafter referred to as importers) include:
- Business organizations established and registered under theLuật xoilac tv trực, Luật trực tiếp bóng đá, and other specialized business laws;
- Economic organizations trực tiếp bóng đá hôm nay political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units, public service organizations, and other organizations;
- Enterprises with foreign invested capital and foreign parties participating in business cooperation under the Investment Law; foreign organizations, individuals doing business in Vietnam without establishing a legal entity in Vietnam;
- Individuals, households, independent business groups, and other entities engaged in production, business, import activities;
- Organizations, individuals conducting business in Vietnam purchasing services (including services associated with goods) from foreign organizations without a permanent establishment in Vietnam, individuals abroad who are non-residents in Vietnam, the purchasing organizations, individuals are the taxpayers, except for cases that do not require declaration, calculation, and payment trực tiếp bóng đá hôm nay value-added tax as instructed in Clause 2, Article 5 trực tiếp bóng đá hôm nayCircular 219/2013/TT-BTC.
Regulations on permanent establishments and non-resident entities follow the law on corporate income tax and personal income tax.
- Branches trực tiếp bóng đá hôm nay export processing enterprises set up to purchase and sell goods, and activities directly related to purchasing and selling goods in Vietnam in compliance with the law on industrial parks, export processing zones, and economic zones.
When is the time for determining value-added tax in Vietnam?
Based on Article 8 trực tiếp bóng đá hôm nayCircular 219/2013/TT-BTC, the time trực tiếp bóng đá hôm nay determining value-added tax is as follows:
- For the sale trực tiếp bóng đá hôm nay goods, it is the time trực tiếp bóng đá hôm nay transfer trực tiếp bóng đá hôm nay ownership or the right to use the goods to the buyer, regardless trực tiếp bóng đá hôm nay whether or not payment is collected.
- For the provision trực tiếp bóng đá hôm nay services, it is the time trực tiếp bóng đá hôm nay completion trực tiếp bóng đá hôm nay the service provision or the time trực tiếp bóng đá hôm nay issuing the service invoice, regardless trực tiếp bóng đá hôm nay whether or not payment is collected.
For telecommunications services, it is the time trực tiếp bóng đá hôm nay completing data reconciliation on telecommunication connection service charges per the economic contract between telecommunications businesses, but no later than 2 months from the month the telecommunication service charge arises.
- For electricity and clean water supply activities, it is the date trực tiếp bóng đá hôm nay recording the consumption index on the meters for billing.
- For real estate business, infrastructure construction, house building for sale, transfer, or lease, it is the time trực tiếp bóng đá hôm nay collection according to the project progress or payment progress in the contract. Based on the collected amount, the business establishment declares the output VAT generated in that period.
- For construction, installation, including shipbuilding, it is the time trực tiếp bóng đá hôm nay acceptance, handover trực tiếp bóng đá hôm nay the construction, work item, volume trực tiếp bóng đá hôm nay construction, installation completed, regardless trực tiếp bóng đá hôm nay whether or not payment is collected.
- For imported goods, it is the time trực tiếp bóng đá hôm nay customs declaration registration.
