This circular guides the application of value-added tax (VAT) and special consumption tax for dog racing, bird fighting, cockfighting, cricket fighting businesses, and related betting tickets.
적용 범위
["Department of Taxation of Dong Thap Province","Danh Doanh Trading - Service Joint Stock Company"]
핵심 사항
- The business activities of dog racing, bird fighting, cockfighting, cricket fighting must apply a VAT rate of 10% according to Point 3.17 Section II Part B Circular No. 122/2000/TT-BTC.
- The business activity of selling betting tickets for dog racing, bird fighting, cockfighting, cricket fighting must apply a special consumption tax rate of 20% according to Point 1.2c Section I Part A Circular No. 168/1998/TT-BTC.
- These business activities are considered similar to horse racing and car racing betting in the application of special consumption tax.
- This guiding document is for relevant units to be aware of and implement.
🌐 이 문서의 사회적 영향
- The business activity of dog racing, bird fighting, cockfighting, cricket fighting must comply with a 10% VAT payment rate.
- Business entities selling betting tickets for dog racing, bird fighting, cockfighting, cricket fighting are responsible for paying special consumption tax at a rate of 20%.
❓ 자주 묻는 질문
What is the applicable tax rate for dog racing, bird fighting, cockfighting, cricket fighting business activities?
Apply a VAT rate of 10%.
Are betting tickets for dog racing, bird fighting, cockfighting, cricket fighting subject to special consumption tax?
Yes, apply a special consumption tax rate of 20%.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 14029 TC/TCT DATED DECEMBER 23, 2002
REGARDING GUIDELINES FOR IMPLEMENTATION OF TAX POLICIES
RESPECTED: - Directorate of Taxation of Dong Thap Province
- Danh Doanh Trading and Service Joint Stock Company
In response to the letter number 642/CT-NV dated May 14, 2002 from the Directorate of Taxation of Dong Thap Province and the letter number 05 dated September 14, 2002 from Danh Doanh Trading and Service Joint Stock Company regarding tax policies for dog racing, bird contests, cockfighting, cricket fighting, and betting activities, the Ministry of Finance provides the following opinions:
1. Point 3.17, Section II, Part B of Circular No. 122/2000/TT-BTC dated December 29, 2000 issued by the Ministry of Finance guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax stipulates: A tax rate of 10% applies to goods and services not specified in groups with tax rates of 0%, 5%, or 20% under Section II, Part B of this Circular.
According to the above provision, dog racing, bird contests, cockfighting, cricket fighting activities conducted in accordance with the law shall be subject to a VAT rate of 10%.
2. Point 1.2c, Section I, Part A of Circular No. 168/1998/TT-BTC dated December 21, 1998 issued by the Ministry of Finance guiding the implementation of Decree No. 84/1998/NĐ-CP dated October 12, 1998 of the Government detailing the implementation of the Law on Special Consumption Tax stipulates: Betting tickets for horse racing and car racing are subject to special consumption tax with a rate of 20% (Point 3, Section II, Special Consumption Tax Table).
According to the above provision, betting activities for dog racing, bird contests, cockfighting, cricket fighting that have similar characteristics and forms as those for horse racing and car racing shall be subject to special consumption tax with a rate of 20%.
The Ministry of Finance provides this information for the relevant units to be aware of and implement.
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