What are places for paying value added tax (VAT) in Vietnam? Which subjects are subject to đá bóng trực tiếp tax rate of 5% in Vietnam?

What are places for paying value added tax (VAT) in Vietnam?

Pursuant to Article 20 of đá bóng trực tiếp Circular 219/2013/TT-BTC stipulating places to pay tax:

- Taxpayer shall declare and pay VATin đá bóng trực tiếp locality where đá bóng trực tiếp business is situated.

- If đá bóng trực tiếp taxpayer that pays VAT using credit-invoice methodhas a financially dependent manufacturing facility in a province other than đá bóng trực tiếp province where đá bóng trực tiếp headquarter is situated, VAT shall be paid in both provinces.

- If a company or cooperative that uses direct method has a manufacturing facility in a province other than that where đá bóng trực tiếp headquarter is situated, or engages in extraprovincial sale,đá bóng trực tiếp company or cooperative shall pay direct VAT on đá bóng trực tiếp revenue earned from extraprovincial sale in đá bóng trực tiếp province where đá bóng trực tiếp sale is made.đá bóng trực tiếp company or cooperative is not required to pay direct VAT on such revenue, which has been declared at paid, at đá bóng trực tiếp headquarter

- When a provider of telecommunications services provides postpaid telecommunications services in a province other than đá bóng trực tiếp province where their headquarter is situated, and establish a financially dependent branch that pays VAT using credit-invoice method and also provides postpaid telecommunications services in that same province, đá bóng trực tiếp provider of telecommunications services shall declare and pay VAT on postpaid telecommunications services as follows:

+ VAT on đá bóng trực tiếp total revenue from provision of postpaid telecommunications services of đá bóng trực tiếp provide shall be declared at đá bóng trực tiếp supervisory tax authority of đá bóng trực tiếp headquarter.

+ VAT shall be paid in đá bóng trực tiếp provinces where đá bóng trực tiếp headquarter and đá bóng trực tiếp branch are situated.

What are places for paying value added tax (VAT) in Vietnam? - image from internet

Which subjects are subject to đá bóng trực tiếp tax rate of 5% in Vietnam?

Pursuant to Clause 1 Article 8 of đá bóng trực tiếp Law on Value-Added Tax in 2008 (amended by Clause 3 Article 1 of đá bóng trực tiếp Law on amendments to đá bóng trực tiếp Law on Value-Added Tax in 2013 and Clause 2 Article 1 of đá bóng trực tiếp Law on amendments to đá bóng trực tiếp Law on Value-added tax, đá bóng trực tiếp Law on special excise duty, đá bóng trực tiếp Law on Tax administration in 2016) stipulating subjects subject to đá bóng trực tiếp tax rate of 5% in Vietnam: