Nội dung toàn văn Circular No. 39//TT-BTC guiding No. 51//ND-CP No. 04//ND-CP on goods sale service provision invoices · 1. An. 39//TT-BTC and Circular Circular Stipulating implementation provisions of Government's Decree No/42//NÐ-CP dated May 14th, on management of. Tai Khoan 16 Di0u 7 Thdng tu rii ZAlZot+/TT - BTC ngAy 18/6/ cua Tai Khoan 3b Di€u 4 Chuong L Thdng tu s6 39/20l4lTI - BTC ngdy. BIT CRYPTO COIN
My company is using the credit-invoice method to declare VAT. Could you advise me about use of VAT invoices? Are VAT invoices required for exported goods, services? VAT invoices:. VAT invoices template 3.
Domestic goods sale and service provision;. International transport;. Export of goods to free trade zones and other cases considered export. Company A is a company that declares VAT using the credit-invoice method, sells goods in Vietnam and export goods. Therefore, the enterprise shall not issue VAT invoices for exported goods. Legal bases:. Official Correspondence No. The payment from the payment is the receipt of the bank's bank account of the amount received from the foreign buyer's current account of the contract.
The export case for foreign buyers is private enterprise and the payment through the current account of the open private enterprise owner at the credit organization in Vietnam and is regulated in the export contract contract appendix or contract of the company. The contract adjustment text-if any is defined as a bank payment. The tax authority on examining the deduction, tax refund on goods exporting payment via current account, needs coordination with the credit organization where foreign buyers open the account to ensure payment, transfer of the right to perform the right purpose.
The entry of the money carrying money across the border must manifest the amount of money carried by the specific payment on each contract purchase contract and the export of goods; and the contract of the purchase contract, the export sheet for the company. Check it out, check it out. If the entry is not representative of the foreign business directly contracting the purchase contract with the Vietnamese business, it must have a commission Vietnamese or English translation, along with the official version of the country with a border line.
The organization's armor, foreign individuals signed on. This license applies only to one occasion of money into Vietnam and must record the amount of money brought in by the specific purchase contract. The GGTGT tax number is the end of the maximum investment project by the number of GTGT taxes must submit to the business production operations in the business of the business facility.
After clearing if the investment GTGT tax number of the investment project has not yet been deducted from million or more or more, the GTGT tax refund for the investment project. After the offending if the investment GTGT tax number of the investment project that has not yet been deducted from less than million copper, the connection to the investment GTGT tax of the investment project of the next manifest.
In the case of the manifest, the business base that has the first GTGT tax on business production is not deductible, and the number of the first GTGT tax on the investment project, the business facility is taxed in terms of 1 and 3 This Article. According to the rules. For example, Company A has its headquarters in Hanoi, March , the Company has an investment project in Hanoi, the project is in its investment phase, the Company A makes its first GTGT tax return on this investment project.
For example, Company B has its headquarters in Haikong, in March , the Company has an investment project in Haikong, the project is in its investment phase, the Company B performs its first GGTGT tax return on this investment project. In April the first GTGT tax on the investment project was million copper; the number of GTGT taxes was filed by the business manufacturing operation that the Company was performing was million.
The C company must offset the million GGT tax inputs of the investment project with the required tax amount of the operating business manufacturing operation million dollars. So, at the April tax period, the number of first GTGT tax on the investment project million dollars in the case of a GTGT tax refund for investment project, the GTGT tax number has not yet been deducted from the performing business manufacturing operation million dollars.
If you want to do this, you'll be given a GGT tax on your own terms. After the offset if the number of the first GGTGT tax on the new investment project has not yet been deducted from million or more or more, the GTGT tax refund for the investment project. After the offending if the GGTGT tax number input of the new investment project has not yet been deducted from less than million copper, the connection to the investment GTGT tax of the investment project of the next manifest.
In the case of the manifest, the business base that has the first GTGT tax in the business manufacturing operation is not deductible and the number of the first GTGT tax on the new investment project is a tax refund in terms of 1 and 3 This Article. For the National Importance Project due to the National Assembly's decision to focus on investing and regulating the project standard, it does not make a move that does follow the Ministry of Finance's own guidelines.
The business base case has decided to establish Project Management Board or branch offices in the provinces, other central-central cities with the province, the city where the administrative headquarters are to replace the direct taxpayer that manages one or more of the projects.
Investment in many localities; the Project Management Board, whose branch has a statutory seal, which keeps the evidence book from the law of accounting, has the account sent at the bank, registered tax, and is granted tax code, the Board of Management. In case, the branch must set up tax records, tax returns separately from the local tax authority where the tax register is located.
When the investment project to establish a business has completed and complete the procedures on business registration, tax filing, business base is the investment project owner to sum up the value added tax rate, the added value tax number, the value tax number, and the number of taxes. An increase in the project was not completed by the project to hand over the newly established business to the newly made business, pay taxes and offer an increase in value added tax on the regulation with the direct management tax authority.
The investment project is regulated by the GTGT tax in paragraph 2, paragraph 3 This is the investment project approved by the authority under the law of investment law. Where the non-subject investment project is approved under the law of investment law, there must be an investment method given by the competent authority to determine the approval of the investment.
For example, Company A has its headquarters in Hanoi, March , the Company has a new investment project in Hung Yen, the project is in the investment phase, not yet into operation, unregistered business, not registering taxes, the Company A does its first GTGT tax manifest.
For example, Company B has its headquarters in Haikong, March , the Company has a new investment project in Taiping, the project is in the investment phase, which has not entered service, yet unregistered business, unregistered tax, the Company B performs its own GTGT tax.
For example, Company C has its headquarters in Ho Chi Minh City, March , the Company has a new investment project in Dong Nai, the project is in the investment phase, which has not entered service, not registered business, not registering taxes, the Company C performs its own prescriptions. If you want to, you'll have a GTGT tax on your own terms of one thing. The business base for the month for the prescribed case in the month , the quarter for the quarterly case of quarterly have goods, export services if the first GTGT tax of the goods, the export service is not deductible from million or more.
The value added tax returns per month, the quarter; in the month, the value of the value added to the goods, the export service that has not yet been deducted by less than million, is deductible for the month, the next quarter. Except for million or more. The number of the input GTGT tax is complete for the goods, the export service is defined as follows:.
The number of the first GTGT tax in the goods, the non-completed domestic sale service of 1. The subject is given tax refund in some of the export cases as follows: For the export of export trusts, which is the basis of export of export trusts; for the transitional family, is the basis of the contract for the public to export with the foreign side; for goods.
Exporting to the overseas construction work, which is a business of goods, export supplies that carry out construction works abroad; for export goods at the site of the business base there are goods exported in place. The business base pays an increase in value added tax deductible tax returns when shifting ownership, corporate transformation, mergers, merger, division, dissolution, dissolution, bankruptcy, termination of operations with value added tax.
The return or the number of value added tax on the input is not deductible. The business base in the investment phase has not yet entered into business production but must be dissolved, bankrupt or terminated the undeveloped activity of the investment value of the main business activity under the investment project it has not yet been adjusted. The number of valuing added tax, deductible or otherwise completed. The business base must inform the tax authority directly to the dissolution, bankruptcy, termination of the operation by regulation.
The case of a business base after filling the procedure under the law of the dissolution, bankruptcy, for the number of tax GTGT has been completed by law on dissolution, bankruptcy, and tax management; for the number of uncompleted GTGT taxes. It's not a tax refund.
The business base case is terminated and does not receive the first GTGT tax on the main business, and the tax return has to be filed into the state budget. For example In , business A in the period of investment was not entered into business production, businesses A had the first GTGT tax return of the investment phase that was completed by the tax authority in August of million. Due to difficulties, the February business A decided to dissolve and have a written tax authority that would be dissolved in the period A business A has not yet completed a legal procedure to dissolve, the tax authorities have not recovered the completed GTGT tax.
Twenty days before the A business A had enough legal procedures to dissolve officially in October , the business performing a sale of one 01 of assets invested, business A did not have to recalculate the corresponding GTGT tax on the corresponding asset sales. The taxpayer must file a tax return for the local management tax agency that has a construction, installation, current sale. And transfer of the foreign property.
The actual situation on the site of the administration, the local Department of Internal Revenue, decided on a tax account for the construction, installation, outselling of foreign provinces, and the transfer of the provincial estate.
According to the contract, the goods will be delivered by the Company A at the work the B company is building in Hanoi. This sales activity is not known as the foreign exchange. The company has a foreign exchange tax on this contract in Shanxi. Then Company A resold these homes and made a single export to the C customer, the A Company must make a manifest, paying tribute to the foreign real estate transfer operation in proportion to the rate of revenue with the tax authority in Ho Chi Minh City.
The provincial level, the taxpayer's tax filing tax increases the increased value of the construction revenue, installed a common foreign province with an increase in value added tax at the headquarters and paying the GTGT tax to the provinces where the work passes. In case the taxpayer has a construction business, installation, current sale, foreign estate transfer, or other local-owned manufacturing facility where the owner is paying tribute to the GGT.
Valuing the value added to the construction business, installation, current sale and transfer of foreign property does not fall under the guidance of this Article 1 point. In one month, the taxpayer can register with the Tax Authority where the tax return is filed to file an increase in the value of the value of the month.
Taxes on the headquarters. The tax number filed following the tax filing of the construction business revenue, installation, current sale, foreign real estate transfer is subtracted from the number of increased value taxes submitted by the taxpayer ' s increased value tax bill at the headquarters of the capital. The main thing. The organization as a shipping agent or the agent to transport goods to foreign carriers later known as the company's agent is responsible for deductible and paying taxes on foreign carriers.
The tax records for foreign carriers were submitted to the direct management tax agency of the transport company. The tax return to the foreign transport company is to submit to the quarter and to decide in the year. The case of foreign shipping is tax-exempt, lowering taxes due to the application of the two-time tax avoidance Agreement between Vietnam and the country, and the other territories do the following procedures:.
At the tax declaration on foreign transport, foreign transport or foreign transport company must be sent to the notification tax agency for the exemption, reducing the tax by the Agreement. The truth. The agent of the foreign transport company in Vietnam or the Office of the Representative Office of the Foreign Transport Office has the responsibility to store the records, documents, evidence from the provisions of the Accounting Law, the Protocol to the Accounting Law and the Maritime Code and the publication.
The case of foreign transport or agency of the foreign transport company authorised the legal representation of the procedure to apply the Agreement must submit to the copyright of the authorship of the commission. At the end of the year, foreign transport or foreign transport agency sent a residence permit tax agency that was legitimized the carrier's consulship for that year.
The previous year, which announced its exemption, reduced taxes by the Agreement, the next year the foreign transport or foreign transport company would only notice any changes to the information that was announced at the sample. The case for foreign carriers has agents in many localities in Vietnam or foreign transport agencies with branches or offices of representatives the latter is in general branch in many localities in Vietnam.
Foreign transport or agent of the foreign transport airline filed the original or the certificate has been corroborated The residence certificate has legalized consumail for the local tax department where the foreign transport company is headquartered; sending the Certificate of Identification The resident has legalized consutization at the local tax department where the foreign transport company has branches and records where the original or the photograph has been published.
The currency pays taxes and determines the revenues, costs, tax rates and state-book accounts. The taxpayer does the tax return and the state-state budget charges, except the case is filed in foreign currency by law. The case of taxpayers who are obliged to submit in foreign currency but are authorized by the authority to pay tribute to the Vietnamese dollar the taxpayer and the taxpayer ' s tax management agency Vietnam Bronze on the evidence from paying into state budgets and taxes.
The rate of regulation at this paragraph to rule the amount of foreign currency to pay for the obligation to submit in foreign currency, namely:. In the commercial bank, the credit organization, the State Treasury, applies the buying rate of the commercial bank, the credit organization where taxpayers open accounts at the time the taxpayers pay into the state budget. For example, the Company X is the taxpayer that is obliged to submit in foreign currency but is authorized by the authority to pay tribute by the Vietnamese dollar.
On March 21, , the purchase price on the U. The case of revenue delivery, cost, foreign tax pricing, the foreign currency must be made to the Vietnam dollar according to the actual transaction rate according to the Finance Ministry ' s guidance at Digital Information. Modified, add a point a and point d 1 Article 31 modified, added at paragraph 1 Article Physical damage is the damage to the taxpayer's assets, including money, equipment, vehicles, supplies, goods, factories, offices, money, bills of value such as money.
The unexpected accident was that the unfortunate incident occurred outside of the taxpayer 's will, as the external agent caused direct influence on the production, the taxpayer' s business, not due to the cause of the violation of the law. The cases considered to be accidental accidents include: traffic accidents; labor accidents; poor disease; plague epidemics of time and in areas where the authorities have announced there are infectious diseases; cases of any adverse conditions have been affected by the disease.
It's different. Specifically as follows:. The taxpayer of goods supply, the service paid by the state budget capital but has not yet been given the use of a payment state budget later called the taxpayer should not pay the tax in time to the tax debt it is not.
You have to pay for the tax. In case the taxpayers supply goods, the service is partially paid from the state budget capital, the rest from the external source of the budget, but has not yet been used by the state budget capital, not paying taxes in time to the debt. Tax taxpayers do not have to pay a slow payment on the amount of tax that corresponds to the portion being paid from the state budget. The state budget capital use unit is an open unit account in the State Treasury that is assigned to the state budget expenditures by the state budget law.
For example, the taxpayer A provides X goods to the unit B state budget capital the value of the goods X is million copper, of which 40 million is paid from the NSNN, 60 million is paid from outside the state budget. Taxpayers A has not yet been paid by the B unit million. The taxpayer A tax debt is 70 million, the taxpayer A of the case does not have to pay a slow payment for the tax amount of 40 million.
The amount of tax money and the amount of time that does not charge taxpayer money on the case of the taxpayer to the goods supply, the service is paid by state budget capital but has not yet been used by the state budget capital. In case the taxpayers owe the tax debt of many tax enlists, the total number of debts tax of the millet does not exceed the amount of state budget unpaid.
The number BC issued with this message. After the inspection, the tax agency defines:. The rules of the law. The remaining tax money is 10 million, if the taxpayer A has not yet submitted to the state budget by regulation, it must take charge of the payment. Taxpayers are responsible for paying taxes on the state budget soon after being used as a payment state budget for taxpayers.
The state budget capital use is responsible for confirming payment for the taxpayer and is accountable to the law on this validation. Payment of the debt tax, fines and delays, which charge the delay since the date of the date of the date of the payment of the payment tax and the enforcement of the enforcement of the law to enforce the law by law. The State Treasury Agency is responsible for coordinating with the tax authority in providing information about the state budget capital payment situation.
The value of property, the goods suffered. The taxpayer must either process or add a profile in a 10 ten date of work from the date of the tax authority that issued the program or the addition of the case. If the taxpayer does not complete the profile at the request of the tax authority then the taxpayer does not belong in the case of a slow exemption.
The Vietnamese appear to settle abroad, the Vietnamese settled abroad, foreigners before the arrival of Vietnam to fulfill the duty of paying taxes. The Immigration Enforcement Administration is responsible for stopping the publication of the individual when there is written notice or electronic information from the tax management agency about the person expected to appear unfulfilled tax obligations under the rule of law before the trial.
In case of organization, the individual is authorized to mandate the legal representative to carry out the tax refund procedure into the other object's account that requires the procedure to legalise consulegalization if the mandate is made abroad or the witness if necessary. The mandate is made in Vietnam. In the event of an organization, the individual cannot provide sufficient information or documents at the request of the Tax refund Record under the Agreement, offering a specific course at the Tax refund Paper under the No.
For the tax refund by the two-time tax avoidance Agreement of foreign transport firms, it is followed by the guidelines at the point b of Article 14 Article 2 of this Privacy. Taxpayers who offer a tax refund for the first time a tax refund is a tax taxpayer that offers a refund of taxes sent to the first tax authority and subject to the subject, the case of tax refund.
In case the taxpayer has a tax refund file sent to the first tax authority but does not belong to the prescribed tax refund, the next tax refund is still determined to be the first tax refund. The taxpayer 's case has repeatedly proposed a tax refund in the 02 two years, if in the first tax return offering calculated from after the time of the tax evasion behavior, tax fraud, tax authorities check the taxpayer' s tax refund records.
There is no false testimony that leads to a lack of tax dollars that must submit or increase the amount of tax reimbursable at paragraph 33 Article 1 Amendment Law, additional provisions of the Tax Management Act, or tax evasion, regulatory tax fraud at Article Law Management Law. Taxes are not checked before the tax returns.
The case finds the next tax refund, the taxpayer still has misconduct on tax refund records, tax evasion, regulatory tax fraud at 33 Article 1 Amendment Law, which complements some of the provisions of the Tax Management Law, Article The Tax Management Law and the Article 1 Amendment Act, which adds some of the provisions of the Tax Management Act, the filing of a refund of the tax returns subject to a pre-completed audit subject 2 two years from the time of the tax evasion trial, fraud.
This regulation does not apply to GTGT tax refund records, namely: The case of goods, services in the filing order the GGTGT tax refund case does not make payment through the bank under the regulation of the GTGT tax law then the tax authority does not take control. This regulation does not apply to the goods section, qualified services, and regulatory tax returns. The number of holes identified according to the business income tax decision profile; the case with the inspection of the inspector, the examination of the authority of the state governing body, the number of holes identified according to the inspection, examination.
The case of a combined business manufacturing facility does not separate the amount of tax completed from the real estate business, trade, services that have a turnover rate of real estate business, trade, service on total business, and business. The case needs to write more foreign letters the foreign letter is placed on the right in parentheses Or put it in the line of Vietnamese and have a smaller size than Vietnamese.
The number of digits on the invoice are the natural digits: 0, 1, 2, 3, 4, 5, 6, 7, 8; The seller is selected: after thousands, millions, trillion, and billions, and the number of digits after the order of the order. The number of unit numbers or using the natural number marker is a comma , after the digit of thousands, million, trillion, trillion, and the use of dots.
The total payment cash flow on the invoice must be written in the letter. The text on the bill is a non-signature Vietnamese script, and the unmarked writing on the bill must not lead to a misunderstanding of the contents of the bill. Each single sample used by an organization, the individual must have the same size except for the case of a single-print order on a machine that is printed from a scroll paper that does not necessarily define the length, the length of the invoice depends on the length of the sales portfolio.
On the five-day period since the receipt of the business's offer, the direct management tax authority must have an opinion on the condition of using the corporation's self-printing bill Form 3. In the case after five days of working body tax management without writing, the business is used in self-printing bills. The head of the tax authority is responsible for not having an opinion in the business of paying the business.
The taxpayer including both the organization and the individual the business of a tax-high risk of tax is invoking an electronic bill and sending information on the invoice by electronic method to the tax authority to receive a bill of invoices from the tax authority.
The cases must use the e-invoking bill with the authentication code of the tax authority made in accordance with the Ministry of Finance ' s own guidelines. In the case after five days of working body tax management without writing, the business is used in printed invoices. The announcement content of the invoice is: the unit name released invoices, tax code, address, phone, single types of issued invoices invoice type names, invoice symbols, invoice number symbols, date of use, issue number of notifications issued from number Electronic invoicing for electronic invoicing ; the date of the release of the message, the name, the signature of the representative under the law and the sign of the unit.
In the case of banks, credit organizations, and bank branches, the credit organization using the use of the transaction and the receipt of a self-printing service, sent a bill to release the invoice with a sample bill to the management tax authority, registering the creation structure.
For the invoice numbers that have made the release notice but have not yet used the available print name, address on the invoice sheet, when there is name change, address but no changes to the tax code and direct management tax authority, if the business organization still has the need. The use of invoking invoicing, the new address next to the name of the name, is already printed to continue using and sending information adjuvations at the receipt of the invoice to the direct management tax figure 3.
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The right to conduct archeological field works is granted only to the citizens of the Russian Federation. The possibility to introduce and apply any measure in respect of construction services of long-distance pipelines, communication lines and electrical power lines, local pipelines and cables and relevant works is retained.
The possibility to introduce and apply any measure in respect of mining and manufacturing construction and gas pipeline works, transportation of gas, oil, oil products and electricity, including pipeline transportation is retained. Activities related to employment of the citizens of the Russian Federation outside the territory of the Russian Federation cannot be performed by an individual entrepreneur.
In respect of services related to placement and supply of services for personnel establishment is allowed only in the form of a juridical person of the Russian Federation. In respect of services related to real estate establishment is allowed only in the form of a juridical person of the Russian Federation. Decree of the President of the Russian Federation No.
The right to apply any measures inconsistent with this Agreement may be maintained in accordance with the abovementioned legal acts. The Russian Federation reserves the right to adopt or maintain any measure relating to new sectors and activities, including services or activities related to existing and new products or the manner in which a product is delivered that are not currently supplied or carried out in the territory of the Russian Federation.
Creation by the foreign persons of a branch in the territory of the Russian Federation may be limited or prohibited. Annex 4 to Protocol No. Annex 1 To Protocol No. Description of measures to be applied to sector indicating its inconsistency with Articles 8. Annex 2 To Protocol No. Annex 3 To Protocol No. Foreign service suppliers and investors are permitted to make capital contribution in the form of buying shares of Viet Nam's enterprises.
Wholly foreign owned limited liability law firm, joint venture limited liability law firm and partnerships between foreign lawyer organisations and Viet Nam's law partnerships are called as "foreign law firms". These entities and branches of foreign lawyers organizations are not allowed to: - participate in legal proceedings in the capacity of defenders or representatives of their clients before the courts of Viet Nam; - participate in legal documentation and certification services of the laws of Viet Nam.
Foreign lawyers may only provide legal services in Viet Nam through the following forms: - Working as partners for branches of foreign lawyers organizations or foreign law firms in Viet Nam; - Working under contracts for branches of foreign lawyers organizations, foreign law firms or Viet Nam's lawyers organizations. The foreign lawyers practicing laws in Viet Nam are not permitted to make consultations on Vietnamese laws unless they have graduated from a Vietnamese law college and satisfy requirements applied to like Vietnamese law practitioners.
They are not allowed to participate in legal proceedings in the capacity of defenders or representatives of their clients before the courts of Viet Nam. Foreign lawyers organizations must commit and ensure to have at least 2 foreign lawyers, including Chief of branch, Director of foreign law firm, presenting and practicing in Viet Nam for at least days within any 12 consecutive months.
Sectors or sub-sectors. Country or countries to which the measure applies. Conditions creating the need for the MFN exemption. Measures based on existing and future agreements with the objective of providing for the movement of natural persons supplying services. Measures are aimed at progressive liberalization between the Russian Federation and its regional trading partners. Measures with respect to broadcasting and other similar forms of transmission of the audio-visual works, including television and radio programs, meeting origin criteria and other criteria, established by the respective agreements.
Parties to the Council of Europe Convention on Trans-frontier Television or other countries with whom bilateral agreements may be concluded. Development of cultural links and protection of cultural heritage. Measures based on co-production agreements, which confer national treatment with respect to audio-visual works covered by these agreements, including in relation to subsidies for production and distribution.
Measures granting the benefit of support programs to audio-visual works, including television and radio programs, and suppliers of such works meeting certain origin criteria. Parties to the Council of Europe Convention on Trans-frontier Television, Parties to the European Convention on Cinematographic Coproduction or other European countries with whom bilateral agreements may be concluded.
Measures with respect to opening and activity of branches. Measures are aimed at preservation and development of relations in the field of education. In the cases and subject to the procedure established by the Government of the Russian Federation cabotage transportation and cabotage towing may be carried out by foreign vessels. The measure reflects existing practice of ad hoc regulation of the issues concerned on the basis of case-by-case decisions and subject to the concrete situation.
Measures with respect to the access of vessels under Polish flag to the Russian part of Kaliningrad bay and Baltic sea channel. Ensuring of obligations under international agreement and preservation of traditional relations in the field of maritime transportation.
Measures allowing for bilateral agreements concerning cargo sharing and cargo reservation. Measures related to maritime operators such as priority rights under the Production Sharing Agreements and in relation to maritime agency activities. Parties to the Partnership and Cooperation Agreement between the Russian federation and the European Communities and their Member States signed at 24 June with future supplements. Measures related to maritime operators such as priority rights under the Production Sharing Agreements.
Internal Waterways Transport a Passenger transportation b Freight transportation. Measures contained in the existing and future agreements on access to inland waterways which provide for the preferential treatment with respect to traffic rights and access to ports and port service, payment of tonnage, dues and other charges.
Maintenance and development of the achieved level of economic links with the States concerned and more particularly with certain regions of such states. Measures concerning establishment of companies and opening of representative offices, applied on the basis of reciprocity. All parties to existing and future respective air transportation agreements.
Implementation of the conditions for supply of air transport services established in the framework of the existing bilateral air transportation agreements. Measures maintained in the framework of the existing and future agreements regulating the rules of carriage, the terms of operation and transportation, supply of services related to rail transport services in the territory of Russian Federation and between the countries - parties to the agreements. Ensuring the integrity of railway transport as a single production and technological complex, regulation of carriage in the territory of the Russian Federation and between the countries - parties of the agreements.
Road Transport Services - International road passenger and freight transportation. Measures in the framework of the existing and future agreements on market access in respect of the road transport services including tax exemptions. All parties to existing and future respective agreements, which may be concluded. Modes of supply: 1 Cross-border supply 2 Consumption abroad. Sectors and sub-sectors. Limitations on Market Access. Limitations on National Treatment.
As criteria of access of these juridical persons to subsidies and other forms of State support, including access to the financial and other material resources of the State, different qualifications such as, inter alia, belonging to small business enterprises, entities of social importance and public utilities, as well as employment of categories of persons suffering from their unfavourable social and economic position, may be considered.
Rent of land plots is permitted for the period of 49 years with possible prolongation. Except: - coercive medical treatment of people who suffer mental disorders and have committed acts endangering public safety; - treatment of drug addicts; - certain types of examinations to authorise payment of State allowances autopsy, diagnosis of persistent or temporary disability , to establish legal liability forensic pathology, forensic psychiatry, army medicine.
For the purpose of clarity: these commitments do not cover motion picture or video tape broadcasting or other similar forms of transmission to the general public. For the purpose of clarity: these commitments do not cover TV and radio programs broadcasting or other similar forms of transmission to the general public. General construction work for buildings CPC B. General construction work for civil engineering CPC , including dredging C.
Installation and assembly work CPC , D. Building completion and finishing work CPC E. Sewage services CPC B. Refuse disposal services CPC C. Sanitation and similar services CPC D. Measures applicable to all sectors of financial services. To avoid conflict of interest and to achieve the objectives indicated in Article 2 a of the Annex on Financial Services for organisations supplying financial services the permitted scope and types of operations of services in respective combinations shall be established on a non-discriminatory basis.
All insurance and insurance-related services. Within 4 years, starting from August 22, , - none with respect to insurance of risks connected with domestic commercial air except following types of mandatory insurance: insurance of liability of the owner and operator of the aircraft; insurance of liability of the air carrier before passengers, consigner of goods, consignee; life and health insurance of aircraft staff transportation and maritime transportation when such insurance covers any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom.
Banking and other financial services excluding insurance , with respect to the following services only:. In order to guarantee a level-playing field, Russian authorities shall ensure that foreign banks established in Russia shall enjoy the same level of guarantee from the State for deposits as all other banks including State-owned banks and the same obligations as regards their participation in a possible deposit insurance mechanism.
Unbound with respect to services listed in paragraphs v , vi , viii , ix , x , xi , xii , xiii , xiv , and the part of xvi excluded above. Tour operators and tour agencies services CPC C. Tourist guide services CPC Entertainment services CPC - Other entertainment services n.
The following services are made available to international maritime transport suppliers on reasonable and non-discriminatory terms and conditions at trade ports: - Pilotage for the Russian flagged vessels the use of pilotage services may be optional ; - Ice-breaking services; - Towing and tug assistance; - Provisioning, fuelling and watering; - Garbage collecting and ballast waste disposal; - Port Captain's services; - Navigation aids lighthouse, aids to navigation, radar vessel traffic services, other electronic aids and systems to enhance safety of navigation, etc.
Does not include line maintenance or other repair or maintenance activities undertaken by an air carrier including its agents or contractors on aircraft it owns, leases, or operates. Civil Code of the Russian Federation. National Treatment Market Access. Services incidental to agriculture. Services incidental to fishing. Other Business Services. Investigation and security. Maritime transport services. Telecommunication services. Air transport services. Auxiliary transport services.
All types of auxiliary services. Rail transport services. Road transport services. Communication services. Entertainment services. Tourism and Travel Related Services. Environmental services. Modes of supply: 4 Presence of natural persons. Intra-corporate transfer ICT. In respect of intra-corporate transfer temporary entry and stay in respect of natural persons who are not citizens of the Russian Federation seeking entry for the purpose of: a supply of service through a commercial presence in the territory of the Russian Federation, shall be for a maximum period of 3 years which may be extended provided that said natural persons: - are considered as key personnel; - are temporarily transferred into a commercial presence constituted in the territory of the Russian Federation, in the form of subsidiary, dependent company or branch of a juridical person of another Member performing such intra-corporate transfer, which are effectively engaged in the supply of respective services in the territory of the Russian Federation; - no less than 1 year immediately prior to the said intra-corporate transfer have been employed by a juridical person of another Member performing such intra-corporate transfer.
With respect to intra-corporate transfer to a representative office the total number including the head of the representative office of natural persons shall not exceed 5; and with respect to banking, shall not exceed 2. Only a natural person permanently residing in the territory of the Russian Federation and possessing a Russian qualification certificate of professional accountant may hold a position of a chief accountant or an acting chief accountant.
Business visitors BV. A period of maximum 90 days inclusively is set up for the temporary entry and stay in the territory of the Russian Federation of natural persons who are not citizens of the Russian Federation seeking such temporary entry and stay for the purpose of: - representation of a foreign service supplier, in negotiations for supply of services; - establishment of commercial presence mentioned in section A of these commitments of a service supplier of another Member.
The aforementioned persons shall not be engaged in the direct supply of such services and shall not supply such services themselves. The foreign equity restrictions resulting from the application of the financial services sector foreign equity ratio except for foreign equity restrictions in specialized depositories of investment funds, unit investment funds and non-State pension funds, professional participants of the securities market engaged in keeping registers, or professional participants of the securities market engaged in depository operations under transactions made through a trade arranger shall not apply to the creation or acquisition of financial services suppliers in the Russian Federation by foreign owned Russian juridical persons.
A money market instruments including cheques, bills, certificates of deposits ; B foreign exchange; C derivative products, including but not limited to, futures and options; D exchange rate and interest rate instruments, including products such as swaps, forward rate agreements; E transferable securities; F other negotiable instruments and financial assets, including bullion.
Countries to which the measures applied. Audiovisual services - Production, distribution and projection of television programmes and cinematographic works. Measures based upon co-production agreements of audiovisual works, which confer National Treatment to audiovisual works covered by such agreements. WTO Members with which such bilateral or plurilateral agreements are in force, now or in the future.
The aim of these agreements is to promote cultural links between the countries concerned. Audiovisual services - Production and distribution of television programmes and cinematographic works. Measures granting the benefit of support programmes to audiovisual works, and suppliers of such works meeting origin criteria. WTO Members with which bilateral and plurilateral agreements have been signed in the area of cultural cooperation.
These programmes aim at preserving and promoting the cultural identity of countries with which Viet Nam has longstanding cultural links. Audiovisual services - Production and distribution of audiovisual works through broadcasting transmission to the public. Measures which extend National Treatment to audiovisual works which meet certain origin criteria regarding access to broadcasting transmission. WTO Members with which bilateral or plurilateral agreements have been concluded in the area of cultural cooperation.
These measures aim, within the sector, to promote cultural values both within Viet Nam, and with other countries, including in the region. Measures based upon agreements covering the normal business operations of fully owned subsidiaries of foreign shipping companies. All WTO Members with whom maritime transport cooperation may be desirable.
Sea-transport services: - Internal road freight transportation by lorry; - cargo storage and warehousing; and - container yard. The three sub-sectors are subject to preferential treatment under Maritime Agreement between Viet Nam and Singapore.
Mode of delivery: 1 Cross-border supply 2 Consumption abroad. The advertising for wines and spirits shall be subject to State regulations, which are applied on a non-discriminatory basis. The commitments specified hereunder are made without prejudice to the rights of the Government of Viet Nam to set out the necessary regulations and procedures to regulate the oil and gas related activities carried out within the territory or jurisdiction of Viet Nam in full conformity with the rights and obligations of Viet Nam under the GATS.
Services and services suppliers of any other Member shall be accorded treatment no less favourable than the treatment accorded to the Vietnamese Post Office or its subsidiaries for its competitive activities. For the purpose of these commitments, a "non-facilities based service supplier" means a service supplier which does not own transmission capacity but contracts for such capacity including submarine cable capacity, including on a long-term basis, from a facilities-based supplier.
A non facilities-based supplier is not otherwise excluded from owning telecommunications equipment within their premises and permitted public service provision points POP. Viet Nam undertakes the obligations in the Reference Paper attached hereto. For consortium submarine cable links where Viet Nam is member, foreign service suppliers shall be permitted to control fully-owned submarine cable transmission capacity e.
IRU or consortium ownership terminating at a licensed cable landing station in Viet Nam, and to provide such capacity to international facilities-based service suppliers licensed in Viet Nam and international VPN and IXP service suppliers licensed in Viet Nam. Audiovisual Services With regard to motion picture production, distribution and projection services, all films must have their content censored by Viet Nam's competent authorities. General construction work for building CPC B.
General construction work for civil engineering CPC C. Other CPC , , Commission agents' services CPC , , , B. Wholesale trade services CPC , , , C. Secondary education services CPC Higher education services CPC D. Adult education CPC E. Other education services CPC including foreign language training. Insurance and Insurance-Related Services a.
Direct insurance a Life insurance, excl. Reinsurance and retrocession c. Insurance intermediation such as brokerage and agency d. Services auxiliary to insurance such as consultancy, actuarial, risk assessment and claim settlement. Banking and Other Financial Services Commitments with respect to banking and other financial services are undertaken in accordance with relevant laws and regulations promulgated by competent authorities of Viet Nam to ensure the consistency with Article VI of the GATS and Para 2 a of the Annex on Financial Services.
As a general rule and on a non-discriminatory basis, the offer of banking and other financial services or products is subject to relevant institutional and juridical form requirements. Securities f Trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following: - Derivative products incl. These transactions are tracked on a distributed ledger, commonly referred to as a blockchain. This ledger records every bitcoin transaction ever made.
This is particularly useful for detecting fraud or corrupt files. Even if a single file is corrupt or fraudulent, the blockchain prevents it from damaging the rest of the ledger. Stored Bitcoins:. The Bitcoin total supply is stable and predefined at 21 million Bitcoins.
More bitcoins cannot be issued as a result BTC won't be debased. On May 11, , BTC experienced its third block reward halving.. Today BTC are mined every 24 hours. It will be halved once every four years or so till the last bitcoin has been mined. In actuality, the final bitcoin is hardly to be mined till around the year Additionally, there are no storage costs as Bitcoins do not take up any physical space regardless of the amount.
How does Bitcoin work? The underlying technologies behind Bitcoin are public-key cryptography, peer-to-peer networking, and Proof-of-Work consensus mechanism for payment verification. Once a specific amount of transactions are verified, another block is added to the blockchain and the process continues as usual. Each payment transaction is broadcasted to the network and included in the blockchain to avoid double-spending. After a couple of minutes, each transaction is securely stored on the blockchain by the massive amount of processing power that continues to extend the blockchain.
Bitcoin has had a very volatile trading history since it was created in The digital cryptocurrency has seen a lot of action in its relatively short life. The currency has seen some major rallies and crashes since then. BTC is currently recovering its two year high. Analysts consider to be an important year for Bitcoin and make positive forecasts regarding its future rate.
It is worth noting that Q2 is historically the best three months for BTC: since , just one Q2 has delivered a negative return. By default the Bitcoin price is provided in USD. But you can easily switch the Bitcoin chart to Euros, British Pounds, Japanese yen, and Russian Roubles using the currency switcher at the top right corner of the CryptoRank.
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