Which vehicle operators are responsible for implementation of xem bóng đá trực tiếp trên youtube regulation of a 4-hour driving session in Vietnam? Is xem bóng đá trực tiếp trên youtube fixed-route passenger transport activity subject to VAT in Vietnam?
Which vehicle operators are responsible for implementation of xem bóng đá trực tiếp trên youtube regulation of a 4-hour driving session in Vietnam?
Based on Article 64 of xem bóng đá trực tiếp trên youtube2024 Road Traffic Safety and Order Law, it is stipulated:
Working hours of vehicle operators of commercial transport vehicles and internal transport
- xem bóng đá trực tiếp trên youtube driving time of car vehicle operators must not exceed 10 hours in a day and not exceed 48 hours in a week; continuous driving must not exceed 4 hours and must ensure compliance with related provisions of xem bóng đá trực tiếp trên youtube Labor Code.
2. Commercial transport businesses, internal transport operations, and vehicle operators of commercial and internal transport vehiclesare responsible for implementing xem bóng đá trực tiếp trên youtube regulations in this Article.
Thus, xem bóng đá trực tiếp trên youtube regulation requiring a 4-hour driving session only applies to vehicle operators of commercial and internal transport vehicles. It does not apply to car vehicle operators not belonging to xem bóng đá trực tiếp trên youtube above categories.
How many types ofmotor vehicleengaging in transportation service are there in Vietnamin 2025?
According to Clause 6, Article 56 of xem bóng đá trực tiếp trên youtube2024 Road Law, xem bóng đá trực tiếp trên youtube motor vehicles engaging in transportation service are stipulated as follows:
(1)Fixed-route passenger transport business;
(2)Public bus passenger transport business;
(3)Taxi passenger transport business;
(4)Contract-based passenger transport business;
(5)New types of passenger transport business according to xem bóng đá trực tiếp trên youtube Government of Vietnam's regulations.
Whereby:
(1)Fixed-route passenger transport business involves using cars with a seating capacity of 08 or more passengers (excluding xem bóng đá trực tiếp trên youtube driver's seat) for passenger transport, with designated departure and destination bus stations, and fixed schedules and routes.
(2)Public bus passenger transport business uses cars with a seating capacity of 08 or more passengers (excluding xem bóng đá trực tiếp trên youtube driver's seat) for passenger transport, with designated start and end points, and bus stop points for picking up and dropping off passengers, with fixed schedules and routes; including intra-provincial and inter-provincial bus routes. To be specific:
- Intra-provincial bus routes operate within xem bóng đá trực tiếp trên youtube territory of a province or centrally-governed city;
- Inter-provincial bus routes operate within xem bóng đá trực tiếp trên youtube territories of 02 or more provinces or centrally-governed cities.
(3)Taxi passenger transport business uses cars with under 08 passenger seats (excluding xem bóng đá trực tiếp trên youtube driver's seat) to provide transport services at xem bóng đá trực tiếp trên youtube request of passengers; fare is determined by one of xem bóng đá trực tiếp trên youtube following methods chosen by xem bóng đá trực tiếp trên youtube passenger:
- Fare calculated through a taximeter;
- Fare calculated through a fare calculation software directly connected to passengers via electronic means;
- Fare agreed upon with xem bóng đá trực tiếp trên youtube transport business unit.
(4)Contract-based passenger transport business uses cars for transporting passengers through written transport contracts between xem bóng đá trực tiếp trên youtube passenger transport business unit and xem bóng đá trực tiếp trên youtube renter, including driver hire.
In xem bóng đá trực tiếp trên youtube case of transport businesses using cars with a seating capacity of 08 or more (excluding xem bóng đá trực tiếp trên youtube driver's seat), a written transport contract is required between xem bóng đá trực tiếp trên youtube passenger transport business unit and xem bóng đá trực tiếp trên youtube renter for hiring xem bóng đá trực tiếp trên youtube entire vehicle, including xem bóng đá trực tiếp trên youtube driver.
Is xem bóng đá trực tiếp trên youtube fixed-route passenger transport activity subject to VAT in Vietnam?
Based on Article 3 of xem bóng đá trực tiếp trên youtube2008 Value-Added Tax Law, xem bóng đá trực tiếp trên youtube objects subject to value-added tax are defined as follows:
Objects subject to tax
Goods and services used for production, business, and consumption in Vietnam are subject to value-added tax, except for objects specified in Article 5 of this Law.
Additionally, according to xem bóng đá trực tiếp trên youtube regulations in Article 5 of xem bóng đá trực tiếp trên youtube2008 Value-Added Tax Law, supplemented by Clause 1 Article 3 of xem bóng đá trực tiếp trên youtube2014 Law amending tax lawsand amended by Clause 1 Article 1 ofLaw No. 106/2016/QH13, and Clause 1 Article 1 of xem bóng đá trực tiếp trên youtube2013 Amended Value-Added Tax Law, xem bóng đá trực tiếp trên youtube objects not subject to value-added tax are defined as follows:
Objects not subject to tax
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- Public passenger transport by bus, tram.
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Thus, fixed-route passenger transport activities are subject to value-added tax, except when conducted via bus or tram.
What is xem bóng đá trực tiếp trên youtube VAT rate for fixed-route passenger transport activities?
Based on Article 11 ofCircular 219/2013/TT-BTC, regulations on applying a 10% value-added tax rate are as follows:
10% Tax rate
xem bóng đá trực tiếp trên youtube 10% tax rate applies to goods and services not specified in Articles 4, 9, and 10 of this Circular.
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Simultaneously, according to xem bóng đá trực tiếp trên youtube regulations in Articles 9 and 10 ofCircular 219/2013/TT-BTC, which stipulate 0% and 5% VAT rates, fixed-route passenger transport activities are subject to a 10% tax rate.
However, as per Article 1 ofDecree 72/2024/ND-CP, xem bóng đá trực tiếp trên youtube VAT reduction is defined as follows:
VAT Reduction
- Reduce xem bóng đá trực tiếp trên youtube VAT rate for groups of goods and services currently subject to 10% VAT, except xem bóng đá trực tiếp trên youtube following groups:
a) Telecommunications, financial services, banking, securities, insurance, real estate business, metals and manufactured metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details in Appendix I attached to this Decree.
b) Products and services subject to special consumption tax. Details in Appendix II attached to this Decree.
c) Information technology according to xem bóng đá trực tiếp trên youtube law on information technology. Details in Appendix III attached to this Decree.
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- VAT reduction rate
a) Business establishments calculating VAT by xem bóng đá trực tiếp trên youtube deduction method are entitled to a VAT rate of 8% for goods and services specified in clause 1 of this Article.
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Thus, fixed-route passenger transport activities will have a reduced VAT rate and are subject to an 8% tax rate.
