Nghị định 92/2021/ND-CP

Decree No. 92/2021/ND-CP dated October 27, 2021 on elaboration of resolution No. 406/NQ-UBTVQH15 on provision of assistance for enterprises and people affected by Covid-19

Nội dung toàn văn Decree 92/2021/ND-CP Elaboration of resolution 406/NQ-UBTVQH15


THE GOVERNMENT
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------

No. 92/2021/ND-CP

Hanoi, October 27, 2021

 

DECREE

ELABORATION OF RESOLUTION NO. 406/NQ-UBTVQH15 OF STANDING COMMITTEE OF THE NATIONAL ASSEMBLY ON PROVISION OF ASSISTANCE FOR ENTERPRISES AND PEOPLE AFFECTED BY COVID-19

Pursuant to the Law on Government Organization dated June 19, 2015 dated June 19, 2015; the Law dated November 22, 2019 on Amendments to the Law on Government Organization dated June 19, 2015 and the Law on Local Government Organization;

Pursuant to the Law on Corporate Income Tax dated June 03, 2008 and the Law dated June 19, 2013 on Amendments to the Law on Corporate Income Tax;

Pursuant to the Law on Personal Income Tax dated November 21, 2007 and the Law dated November 22, 2012 on Amendments to the Law on Personal Income Tax;

Pursuant to the Law on Excise Duty dated November 14, 2008 and the Law dated November 26, 2013 on Amendments to the Law on Excise Duty;

Pursuant to the Law on Value-added Tax dated June 03, 2008; the Law dated June 19, 2013 on Amendments to the Law on Value-added Tax; and the Law dated April 06, 2016 on Amendments to the Law on Value-added Tax, the Law on Excise Tax and the Law on Tax Administration;

Pursuant to the Law on Amendments to Tax Laws dated November 26, 2014;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Resolution No. 406/NQ-UBTVQH15dated October 19, 2021 of Standing committee of the National Assembly on provision of assistance  for enterprises and people affected by Covid-19;

At the request of the Minister of Finance;

The Government promulgates a Decree on elaboration of Resolution No. 406/NQ-UBTVQH15 of Standing committee of the National Assembly on provision of assistance for enterprises and people affected by Covid-19 (hereinafter referred to as Resolution No. 406/NQ-UBTVQH15).

Article 1. Corporate income tax (CIT) reduction

1. Eligibility

CIT reduction specified in this Article shall apply to CIT payers that are organizations that earn taxable income from manufacture and/or sell goods and/or services (hereinafter referred to as "enterprises") according to Article 1 of Resolution No. 406/NQ-UBTVQH15 , including:

a) Enterprises that are established in accordance with Vietnam's law.

b) Organizations that are established in accordance with the Law on Cooperatives.

c) Public service providers that are established in accordance with Vietnam's law.

d) Other organizations that are established in accordance with Vietnam's law and earn income from business operation.

2. 30% reduction in CIT payable in 2021 shall apply to any enterprise specified in Clause 1 of this Article whose revenue in the tax period of 2021 does not exceed 200 billion VND and is smaller than the revenue earned in the tax period of 2019.

The revenue earned in the tax period of 2021 does not have to be smaller than the revenue earned in the tax period of 2019 in case the enterprise is newly established, undergoes consolidation, merger, full division or partial division in the tax period of 2020 and 2021.

a) A tax period shall be a calendar year. In case an enterprise's fiscal year is not a calendar year, the tax period shall be the fiscal year according to the Law on Corporate Income Tax and its guiding documents.

b) Revenue earned in a tax period shall include all revenues from sale of goods, processing, provision of services and business operation in the form of business cooperation contract, including subsidies and surcharges to which the enterprise is entitled according to the Law on Corporate Income Tax and its guiding documents, excluding revenue deductions, revenues from financial activities and other incomes.

- In case an enterprise is newly established or undergoes ownership transfer, consolidation, merger, full division, partial division, dissolution or bankruptcy during a tax period and has operated for less than 12 months in that tax period, the revenue of that tax period shall equal (=) actual revenue earned in the tax period divided by (:) the number of months of operation multiplied by (x) 12 months. The operating period in a month during which the enterprise is established, undergoes conversion, ownership transfer, consolidation, merger, full division, partial division, dissolution or bankruptcy during a month will be considered a full month.

In case the first tax period of a newly established enterprise is 2020 or the last tax period of an enterprise which undergoes ownership transfer, consolidation, merger, full division, partial division, dissolution or bankruptcy is 2022 and is shorter than 03 months, and the enterprise is permitted to combine this period with the tax period of 2021 into a single tax period, determination of revenue and CIT reduction shall only apply to 12 months of the tax period of 2021.

- In case an enterprise has dependent units or business locations, revenue earned in the tax year shall include revenue of the dependent units and business locations specified in on the consolidated annual financial statement.

3. Determination of CIT eligible for reduction

The enterprise's entire revenue shall be the basis for calculation of CIT eligible for reduction of the tax period of 2021, including the revenues specified in Clause 3 Article 18 of the Law on Corporate Income Tax. CIT eligible for reduction prescribed in this Decree shall be calculated according to the CIT payable in the  tax period of 2021 minus (-) the CIT eligible for incentives according to the Law on Corporate Income Tax and its guiding documents.

4. Declaration of tax reduction

a) On the basis of revenue earned in the tax period of 2019 and estimated revenue earned in the tax period of 2021, the enterprise shall calculate the CIT eligible for reduction when paying provisional CIT quarterly. The enterprise shall determine the final CIT eligible for reduction on the declaration form enclosed with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance elaborating some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, and on the form provided in Appendix II hereof.

b) When finalizing CIT of 2021, underpayment or overpayment of provisional tax shall be settled in accordance with tax administration laws.

c) In case a tax authority or competent authority, through inspection or audit, discovers that the enterprise is not eligible for tax reduction as prescribed in this Decree or the tax payable in 2021 is greater than the tax declared by the enterprise, the enterprise shall pay the arrears after reduction is applied according to this Decree (if any), incur administrative penalties and pay late payment interest in accordance with regulations of law on tax administration and handling of administrative violations.

In case the CIT is increased after the enterprise supplements the CIT declaration dossier of 2021 or according to the inspection or audit verdict issued by the tax authority or competent authority, the increase in CIT will be reduced by 30% according to this Decree if the enterprise still satisfies the conditions for tax reduction specified in Clause 2 of this Article.

In case the CIT is decreased after the enterprise supplements the CIT declaration dossier of 2021 or according to the inspection or audit verdict issued by the tax authority or competent authority, the CIT eligible for reduction shall also be reduced and the overpaid tax (if any) shall be settled in accordance with tax administration laws.

Article 2. Exemption of tax payable by household businesses and individual businesses

1. Eligibility

Household businesses and individual businesses that are resident individuals that have business operation in districts, district-level towns and district-level cities (hereinafter referred to as "districts") regardless of business lines, tax declaration and payment method that are affected by Covid-19 in 2021, regardless of business lines, tax declaration and payment methods.

Presidents of the People’s Committees of provinces and centrally affiliated cities (hereinafter referred to as "provinces") shall promulgate lists of districts affected by Covid-19 according to 2021's notifications of local competent authorities of termination or suspension of business operation of one or multiple household businesses and individual businesses in their areas due to Covid-19 (including lockdown, social distancing of one or multiple areas in the administrative division).

2. Tax exemption

a) The household businesses and individual businesses specified in Clause 1 of this Article shall be granted exemption of personal income tax (PIT), value-added tax (VAT), excise tax, resource royalty, environment protection tax that are incurred during business operation in the months of the third quarter and fourth quarter of 2021.

Tax exemption specified in this Clause does not apply to incomes, revenues from supply of software products and services; digital entertainment products and services, videogames, digital films, digital photos, digital music; digital advertising.

b) In case tax incurred during the third quarter and fourth quarter of 2021 has been paid, the tax authority shall offset the overpaid tax against debts or amounts payable in the next periods and refund overpaid amounts (if any) in accordance with tax administration laws.

3. Basis for determination of tax eligible for exemption

a) In case the tax authority has to issue a payment notice: the tax authority shall determine the tax eligible for exemption of the household business or individual business according to the tax payable in the months of the third quarter and fourth quarter of 2021 on the payment notice.

b) In case the tax authority does not have to issue a payment notice: the taxpayer (including the organization or individual that deducts, declares, pays tax on behalf of the household business or individual business) shall determine the tax eligible for exemption of the household business or individual business in the months of the third quarter and fourth quarter of 2021 according to the tax payable on the tax returns. In case tax is declared per payment or annually (for tax on property, construction of private houses, other separately declared taxes), the tax eligible for exemption shall be the tax payable on the actual revenue earned in the months of the third quarter and fourth quarter of 2021. In case the contract for supply of goods or services of the household business or individual business does not specify the actual revenue earned in the months of the third quarter and fourth quarter of 2021, average monthly revenue according to the contract value shall apply.

In case the contract for supply of goods or services of the household business or individual business is concluded within the month, its duration shall be rounded up to the nearest month.

4. Procedures

a) In case the tax authority has to issue a payment notice

- The tax authority shall compile a list of local household businesses and individual businesses that are eligible for tax exemption according to Form No. 01-1/DS-MTHK in Appendix II hereof.

- The tax authority shall determine the tax eligible for exemption according to the tax payable by each household business and individual business according to the payment notices on the tax authority's database.

- The Director of the sub-department of taxation shall issue 01 decision on tax exemption enclosed with the list of all household businesses and individual businesses eligible for tax exemption according to Form No. 01/MTHK in Appendix II hereof. In case of new household businesses and individual businesses after the tax authority has issued decisions on tax exemption according to resolution No. 406/NQ-UBTVQH15 to all local household businesses and individual businesses, the tax authority shall compile a new list and issue decisions on tax exemption to these new household businesses and individual businesses according to Resolution No. 406/NQ-UBTVQH15 .

- The tax authority shall issue the notice of tax exemption according to Resolution No. 406/NQ-UBTVQH15 and Form No. 01/TBSMT-CNKD in Appendix II hereof after the decision on tax exemption is issued and send it to each household business and individual business.

b) In case the tax authority does not have to issue a payment notice

Household businesses and individual businesses; organizations and individuals that deduct, declare, pay tax on behalf of household businesses and individual businesses; household businesses using booked and separate invoices shall determine tax payable after tax exemption, declare it on the tax return, complete Form No. 01-1/PL-CNKD in Appendix II hereof and include it with the tax return for submission.

Article 3. VAT reduction

1. VAT on the following goods and services shall be reduced from November 01, 2021 to the end of December 31, 2021:

a) Transport services (railway transport, waterway transport, air transport, other road transport); lodging services; food and beverage services; services of travel agencies, tourism agencies, ancillary services relevant to tour advertising and organization.

b) Publishing products and services; cinematography services, TV show production, music recording and publishing; artworks, composing, art, recreation services; services of libraries, archives, museums, other cultural activities; sport and entertainment services.

c) The detailed list of goods and services eligible for VAT reduction mentioned in Point a and Point b of this Clause is provided in Appendix 1 of this Decree. The goods and services mentioned in Point b of this Clause do not include software, goods and services that are sold online.

d) In case the goods and services specified in this Clause are not subject to VAT according to the Law on Value-added Tax, the Law on Value-added Tax shall apply.

2. VAT reduction rates

a) Enterprises and organizations that apply credit-invoice method to calculate VAT shall be eligible for 30% reduction in VAT rates on the goods and services specified in Clause 1 of this Article.

b) Enterprises and organizations that calculate VAT using the direct method (as a percentage (%) on revenue) shall be eligible for 30% reduction in the tax rate (%) as the basis for calculating VAT on the goods and services specified in Clause 1 of this Article.

3. Procedures

a) When the enterprise or organization specified in Point a Clause 2 of this Article prepares the VAT invoice for goods and services that are eligible for VAT reduction, write "mức thuế suất theo quy định (5% hoặc 10%) x 70%" ("regulatory VAT rate (5% or 10%) x 70"); the VAT amount; the total amount payable by the buyer. The seller shall declare output VAT and the buyer shall declare deduction of input VAT according to the reduced VAT written on the VAT invoice.

b) When enterprise or organization specified in Point b Clause 2 of this Article prepares the invoice for goods and services that are eligible for VAT reduction, write the amount before reduction in "Thành tiền" ("Amount") column; write 30% reduction on "Cộng tiền hàng hóa, dịch vụ" ("Total amount") line; and write "đã giảm... (số tiền) tương ứng 30% mức tỷ lệ để tính thuế giá trị gia tăng theo Nghị quyết số 406/NQ-UBTVQH15" ("reduced by ... (30%) according to Resolution No. 406/NQ-UBTVQH15").

4. In case an enterprise or organization sells multiple goods and services, separate VAT invoices shall be issued for goods and services that are eligible for VAT reduction.

5. In case the enterprise or organization has issued an invoice and declared tax at the unreduced rate, the buyer and the seller shall prepare a record or enter a written agreement specifying the errors. The seller shall also issue a remedial invoice and provide it for the buyer. The seller shall adjust output VAT and the buyer shall adjust input VAT (if any) according to the remedial invoice.

6. In case the enterprise or organization sells goods or services that are eligible for VAT reduction, have issued invoices in the form of tickets with printed prices, and wish to keep using these invoices, the enterprise or organization shall stamp the reduced prices (by 30%) beside the pre-printed prices.

7. The enterprises and organizations specified in this Article shall declare goods and services that are eligible for VAT reduction according to the Appendix of Resolution No. 406/NQ-UBTVQH15 and Appendix II of this Decree together with the VAT declaration form.

Article 4. Exemption of late payment interest

1. Late payment interest incurred in 2020 and 2021 on all outstanding tax, land levies, land rent payable by taxpayers that are enterprises and organizations (including their dependent units and business locations) that have incur losses in the tax period of 2020 shall be exempted.

2. Determination of exempted late payment interest

Supervisory tax authorities, tax authorities responsible for management of tax, land levies and land rents shall determine the late payment interest incurred in 2020 and 2021 according to tax administration database and issue late payment interest exemption decisions.

3. Authority to exempt late payment interest

Heads of supervisory tax authorities and tax authorities responsible for management of tax, land levies and land rents shall issue late payment interest exemption decisions to taxpayers.

4. Procedures and application for exemption of late payment interest

a) The taxpayer shall complete application form No. 01/MTCN in Appendix II hereof, specify the loss incurred in 2020 and send it to the supervisory tax authority or the tax authority responsible for management of tax, land levy or land rent electronically, in person or by post.

The tax authority responsible for management of tax, land levy or land rent shall cooperate with the supervisory tax authority in verifying the loss incurred in 2020, which is the basis for granting exemption of late payment interest.

In case the taxpayer has undergone an inspection or audit, the inspection record, decision, verdict or result notification (original copies or copies certified by the taxpayer) shall be included.

The loss incurred in the tax period 2020 shall be determined in accordance with CIT laws.

b) Within 15 working days from the receipt of the taxpayer's application form, the tax authority shall issue the notice of rejection (Form No. 02/MTCN in Appendix II hereof) if the taxpayer is not eligible, or issue the decision on exemption of late payment interest (Form No. 03/MTCN in Appendix II hereof) if the taxpayer is eligible for exemption.

The decision on exemption of late payment interest shall be sent to the taxpayer electronically and published on the website of tax authorities.

c) In case the taxpayer has been granted exemption of late payment interest but a competent authority discovers that the taxpayer is not eligible according to regulations of this Decree, the tax authority shall issue a decision to revoke the decision on exemption of late payment interest.

5. In case the taxpayer that is eligible for exemption of late payment interest according to Clause 1 of this Article provides supplementary documents to the tax declaration dossier, or the tax authority or competent authority carries out an inspection or audit, or issues a decision or notification which increase the tax, land levy or land rent payable, the taxpayer is not required to pay the late payment interest incurred in 2020 and 2021 on the increase in tax, land levy and late payment interest if the taxpayer incurs a loss in 2020.

6. The cases in which taxpayers have paid late payment interest before the effective date of Resolution No. 406/NQ-UBTVQH15 shall not be reconsidered.

Article 5. Implementation clauses

1. This Decree comes into force from the effective date of Resolution No. 406/NQ-UBTVQH15 .

2. The Ministry of Finance shall provide guidelines for resolution of difficulties that arise during the implementation of this Decree.

3. Ministers, heads of ministerial-level agencies, governmental agencies, Presidents of the People’s Committees of provinces, relevant enterprises, organizations and individuals are responsible for the implementation of this Decree.

 

 

ON BEHALF OF THE GOVERNMENT
PP PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai

 

APPENDIX I

LIST OF GOODS AND SERVICES ELIGIBLE FOR VAT REDUCTION
(Promulgated together with the Government’s Decree No. 92/2021/ND-CP dated October 27, 2021)

Level 1

Level 2

Level 3

Level 4

Level 5

Level 6

Level 7

Name

Description

H

 

 

 

 

 

 

Transport services

 

 

49

 

 

 

 

 

Railway, road and pipeline transport services

 

 

 

491

 

 

 

 

Railway transport services

 

 

 

 

4911

49110

491100

 

Railway passenger transport services

 

 

 

 

 

 

 

4911001

Railway passenger transport services serving tourism

Including railway passenger transport services serving tourism such as:

- Lodging services on sleepers, food and beverage (F&B) services on the train as an integral operation of a railway transport company

 

 

 

 

 

 

4911009

Other railway transport services

 

 

 

 

4912

49120

491200

 

Railway freight transport services

 

 

 

 

 

 

 

4912001

Transport services using refrigerator cars

 

 

 

 

 

 

 

4912002

Transport services using tank cars

Including transport services using tank cars such as crude oil, natural gas, gas products, etc.

 

 

 

 

 

 

4912003

Transport services using tank cars for LPG and other liquids

 

 

 

 

 

 

 

4912004

Container transport services

 

 

 

 

 

 

 

4912005

Postal transport services

 

 

 

 

 

 

 

4912006

Dry cargo and bulk cargo services

 

 

 

 

 

 

 

4912009

Transport services for other goods

Including transport services for goods not mentioned above

 

 

493

 

 

 

 

Other road transport services

 

 

 

 

4931

 

 

 

Other railway transport services in urban and sub-urban areas (except buses)

 

 

 

 

 

49311

493110

4931100

Passenger transport services by underground or elevated railway

 

 

 

 

 

49312

493120

 

Passenger transport services by taxi

 

 

 

 

 

 

 

4931201

Passenger transport services by traditional taxi

 

 

 

 

 

 

 

4931202

Passenger transport services by hi-tech taxi

 

 

 

 

 

 

 

4931203

Lease of passenger cars with driver

 

 

 

 

 

49313

493130

4931300

Other passenger transport services by motorcycles and other motorized vehicles

 

 

 

 

 

49319

493190

4931900

Road passenger transport services in urban and sub-urban areas by other vehicles (except buses)

Including passenger transport services by bicycles, and other non-motorized vehicles such as horse-drawn carriages, rickshaws.

 

 

 

4932

 

 

 

Other road passenger transport services

 

 

 

 

 

49321

 

 

Inner-province and inter-province passenger transport services by bus

 

 

 

 

 

 

493211

4932110

Inner-province passenger transport services by bus

 

 

 

 

 

 

493212

4932120

Inter-province passenger transport services by bus

 

 

 

 

 

 

493213

4932130

Lease of passenger buses with driver

 

 

 

 

 

49329

 

 

Other road passenger transport services not classified elsewhere

 

 

 

 

 

 

493291

4932910

Other road passenger transport services not classified elsewhere

Other road passenger transport services not classified elsewhere such as mountainous rail transport, aerial tramway, etc.

 

 

 

 

 

493292

4932920

Lease of passenger buses with driver not classified elsewhere

Such as lease of buses for tourism or other purposes, etc.

 

 

 

4933

 

 

 

Road cargo transport services

 

 

 

 

 

49331

 

 

Cargo transport services by specialized vehicles

 

 

 

 

 

 

493311

 

Cargo transport services by specialized vehicles

 

 

 

 

 

 

 

4933111

Cargo transport services using refrigerated trucks

 

 

 

 

 

 

 

4933112

Transport of crude oil by tanker vehicles or semi-trailer vehicles

 

 

 

 

 

 

 

4933113

Transport of liquid and gas by tanker vehicles or semi-trailer vehicles

 

 

 

 

 

 

 

4933114

Cargo transport services by container trucks

 

 

 

 

 

 

 

4933115

Dry cargo transport services

 

 

 

 

 

 

 

4933116

Live animal transport services

 

 

 

 

 

 

 

4933117

Cargo transport services by other specialized vehicles (tractor, lowboy, etc.)

 

 

 

 

 

 

 

4933118

Postal transport services

 

 

 

 

 

 

 

4933119

Other cargo transport services not classified elsewhere

Including transport of goods not mentioned above

 

 

 

 

 

493312

4933120

Lease of specialized vehicles with operator

 

 

 

 

 

49332

493320

 

Cargo transport services by other motor vehicles (except specialized vehicles)

 

 

 

 

 

 

 

4933201

Cargo transport services by other motor vehicles (except specialized vehicles)

Cargo transport services by other motor vehicles (except specialized vehicles) such as: transport of waste, garbage without collection or dumping services.

 

 

 

 

 

 

4933202

Lease of other cargo transport vehicles with operator

Such as transport of furniture, office equipment, etc.

 

 

 

 

49333

493330

4933300

Cargo transport services by other motorized vehicles

 

 

 

 

 

49334

493340

4933400

Cargo transport services by non-motorized vehicles

 

 

 

 

 

49339

493390

4933900

Cargo transport services by other road vehicles

 

 

50

 

 

 

 

 

Waterway transport services

 

 

 

501

 

 

 

 

Coastal and offshore transport services

 

 

 

 

5011

 

 

 

Coastal and offshore passenger transport services

 

 

 

 

 

50111

 

 

Coastal passenger transport services

 

 

 

 

 

 

501111

 

Coastal passenger transport services

 

 

 

 

 

 

 

5011111

Coastal passenger transport services by ferries

 

 

 

 

 

 

 

5011112

Coastal passenger transport services by ships

 

 

 

 

 

 

 

5011119

Other coastal passenger transport services

 

 

 

 

 

 

501112

5011120

Lease of coastal passenger ships with operators

 

 

 

 

 

50112

 

 

Offshore passenger transport services

 

 

 

 

 

 

501121

 

Offshore passenger transport services

 

 

 

 

 

 

 

5011211

Offshore passenger transport services by ships

 

 

 

 

 

 

 

5011219

Other offshore passenger transport services

 

 

 

 

 

 

501122

5011220

Lease of offshore passenger ships with operators

 

 

 

 

5012

 

 

 

Coastal and offshore cargo transport services

 

 

 

 

 

50121

 

 

Coastal cargo transport services

 

 

 

 

 

 

501211

 

Coastal cargo transport services

 

 

 

 

 

 

 

5012111

Frozen cargo transport services using reefer ships

 

 

 

 

 

 

 

5012112

Crude oil and refined oil transport by oil tankers

 

 

 

 

 

 

 

5012113

Transport of other liquids or gas by oil tankers

 

 

 

 

 

 

 

5012114

Container transport services by container ships

 

 

 

 

 

 

 

5012115

Dry cargo transport services

 

 

 

 

 

 

 

5012119

Transport services for other goods

 

 

 

 

 

 

501212

 

Lease of cargo ships with operators; towage services

 

 

 

 

 

 

 

5012121

Lease of cargo ships with operators

 

 

 

 

 

 

 

5012122

Towage services

Including towage service such as: inland waterway pulling, including pulling of oil rig, floating cranes, dredging vessels, floats, hulls and unfinished ships for charges or under towage service contract for vessels having accident in inland waters.

 

 

 

 

50122

 

 

Offshore cargo transport services

 

 

 

 

 

 

501221

 

Offshore cargo transport services

 

 

 

 

 

 

 

5012211

Frozen cargo transport services using reefer ships

 

 

 

 

 

 

 

5012212

Crude oil and refined oil transport by oil tankers

 

 

 

 

 

 

 

5012213

Transport of other liquids or gas by oil tankers

 

 

 

 

 

 

 

5012214

Container transport services by container ships

 

 

 

 

 

 

 

5012215

Dry cargo transport services

 

 

 

 

 

 

 

5012219

Transport services for other goods

 

 

 

 

 

 

501222

 

Lease of cargo ships with operators; towage services

 

 

 

 

 

 

 

5012221

Lease of cargo ships with operators

 

 

 

 

 

 

 

5012222

Towage services

Including towage service such as: offshore pulling, including pulling of oil rig, floating cranes, dredging vessels, floats, hulls and unfinished ships for charges or under towage service contract for vessels having accident in inland waters.

 

 

502

 

 

 

 

Inland waterway transport services

 

 

 

 

5021

 

 

 

Inland waterway passenger transport services

 

 

 

 

 

50211

 

 

Inland waterway passenger transport services by motorized vehicles

 

 

 

 

 

 

502111

 

Passenger transport services by motorized vehicles

 

 

 

 

 

 

 

5021111

Passenger transport services by ships

 

 

 

 

 

 

 

5021112

Passenger transport services by ferries

 

 

 

 

 

 

 

5021113

Passenger transport services serving tourism

 

 

 

 

 

 

 

5021119

Passenger transport services by other motorized vehicles

 

 

 

 

 

 

502112

5021120

Lease of motorized vehicles with operators

 

 

 

 

 

50212

 

 

Inland waterway passenger transport services by non-motorized vehicles

 

 

 

 

 

 

502121

 

Passenger transport services by non-motorized vehicles

 

 

 

 

 

 

 

5021211

Passenger transport services by ships

 

 

 

 

 

 

 

5021212

Passenger transport services by motor boats

 

 

 

 

 

 

 

5021213

Passenger transport services serving tourism

 

 

 

 

 

 

 

5021219

Passenger transport services by other non-motorized vehicles

 

 

 

 

 

 

502122

5021220

Lease of non-motorized vehicles with operators

 

 

 

 

5022

 

 

 

Inland waterway cargo transport services

 

 

 

 

 

50221

 

 

Inland waterway cargo transport services by motorized vehicles

 

 

 

 

 

 

502211

 

Inland waterway cargo transport services by motorized vehicles

 

 

 

 

 

 

 

5022111

Frozen cargo transport services using reefer ships

 

 

 

 

 

 

 

5022112

Crude oil and refined oil transport by oil tankers

 

 

 

 

 

 

 

5022113

Transport of other liquids or gas by oil tankers

 

 

 

 

 

 

 

5022114

Container transport services by container ships

 

 

 

 

 

 

 

5022115

Dry cargo transport services

 

 

 

 

 

 

 

5022119

Transport services for other goods

 

 

 

 

 

 

502212

 

Lease of cargo ships with operators; towage services

 

 

 

 

 

 

 

5022121

Lease of cargo ships with operators

 

 

 

 

 

 

 

5022122

Towage services

 

 

 

 

 

50222

 

 

Inland waterway cargo transport services by non-motorized vehicles

 

 

 

 

 

 

502221

5022210

Inland waterway cargo transport services by non-motorized vehicles

 

 

 

 

 

 

502222

 

Lease of non-motorized vehicles with operators; towage services

 

 

 

 

 

 

 

5022221

Lease of cargo ships with operators

 

 

 

 

 

 

 

5022222

Towage services

 

 

51

 

 

 

 

 

Air transport services

 

 

 

511

5110

 

 

 

Air passenger transport services

 

 

 

 

 

51101

 

 

Air passenger transport services on fixed routes and schedules

 

 

 

 

 

 

511011

5110110

Domestic air passenger transport services on fixed routes and schedules

 

 

 

 

 

 

511012

5110120

International air passenger transport services on fixed routes and schedules

 

 

 

 

 

51109

 

 

Other air passenger transport services

 

 

 

 

 

 

511091

5110910

Domestic air passenger transport services on fixed routes and schedules, except serving tourism

 

 

 

 

 

 

511092

5110920

International air passenger transport services without fixed routes and schedules

 

 

 

 

 

 

511093

5110930

Lease of passenger aircraft with operators

 

 

 

512

5120

 

 

 

Air cargo transport services

 

 

 

 

 

51201

 

 

Air cargo transport services on fixed routes and schedules

 

 

 

 

 

 

512011

5120110

Postal transport

 

 

 

 

 

 

512012

5120120

Transport of other goods under schedules

 

 

 

 

 

 

512013

5120130

Transport of other goods without schedules

 

 

 

 

 

51209

512090

5120900

Other air cargo transport services

 

I

 

 

 

 

 

 

HOSPITALITY SERVICES

 

 

55

 

 

 

 

 

Lodging services

 

 

 

551

5510

 

 

 

Short-term lodging services

 

 

 

 

 

55101

551010

5510100

Hotel services

Hotels with rating of 1 to 5 stars, having at least 15 hotel rooms with amenities serving tourists, including: hotels, floating hotels, commercial hotels, resort hotels, with daily housekeeping services, and often include additional services such as F&B services, parking, laundry services, swimming pools and exercise rooms, recreational facilities and conference and convention facilities.

 

 

 

 

55102

551020

5510200

Villas and apartments providing short-term lodging services

Including villa services or short-term lodging services such as:

- Tourist villas with garden, amenities and services necessary for tourists;

- Apartments for short-term lodging by tourists with equipment, kitchen, cooking equipment for tourists to use during their stay

 

 

 

 

55103

551030

5510300

Guesthouses and hostels providing short-term lodging services

Guesthouses and hostels with amenities serving tourists without star rating, with daily housekeeping services, F&B, parking, laundry services, etc.

 

 

 

 

55104

551040

5510400

Motels, rooms for rent and similar short-term lodging establishments

This group includes services of motels, rooms for rent and similar short-term lodging establishments, residential houses with rooms for rent with minimum amenities for guests.

 

 

559

5590

 

 

 

Other lodging services

 

 

 

 

 

55901

559010

 

Student dormitory services

 

 

 

 

 

 

 

5590101

Lodging services for students, dormitories

Including lodging services for students; long-term lodging establishments (dormitories) for students of secondary schools and universities, operated by independent entities.

 

 

 

 

 

 

5590102

Lodging services for workers in tenement houses or tents

 

 

 

 

 

55902

559020

5590200

Lodging services in trailer parks, tents, bivouac facilities

Including lodging services in trailer parks, tents, bivouac facilities made of canvas used for tourists in camping area or outdoor tours.

 

 

 

 

55909

559090

5590900

Other lodging services not classified elsewhere

Including other lodging services not classified elsewhere such as short-term or long-term lodging establishments that are not classified above.

 

56

 

 

 

 

 

F&B services

 

 

 

561

5610

 

 

 

Restaurants and mobile F&B services

 

 

 

 

 

56101

561010

5610100

Restaurant services (except fast-food restaurants)

Including services in restaurants in buffet, à la carte or table d'hôte style, whether they eat on the premises or buy takeaways.

 

 

 

 

56102

561020

5610200

Fast-food restaurants

 

 

 

 

 

56109

561090

5610900

Other mobile F&B services

Including other mobile F&B services such as:

- Self-service restaurants;

- Fast-food restaurants;

- Takeaway restaurants;

- Ice cream carts;

- Street food carts;

- Market, street food vendors

 

 

 

 

 

 

 

 

- Restaurant, bar services on ships, vehicles if they are not provided by the transport service provider.

 

 

562

 

 

 

 

Event catering and other F&B activities

 

 

 

 

5621

56210

562100

5621000

Provision of F&B services under irregular contracts with customers

Preparation and provision of F&B under contracts with customers, at agencies, commercial buildings, etc. and special events (weddings, parties, etc.)

 

 

 

5629

56290

562900

5629000

Other F&B services

Including other F&B services such as:

- F&B services under a contract for a specific period of time;

- Preparation of F&B to be supplied by fast-food restaurants without seats, takeaway conveniences, etc.

- Indoor supply of food by vending machines

 

 

563

5630

 

 

 

Beverage serving

 

 

 

 

 

56301

563010

5630100

Services in pubs, bars

 

 

 

 

 

56302

563020

5630200

Services in coffee shops, beverage shops

 

 

 

 

 

56309

563090

5630900

Other beverage services

Including other beverage services such as: preparation and serving of beverages on the premises such as: coffee, smoothies, sugar cane juice, fruit juice, sweet soups; services of street vendors selling beverages, etc.

J

 

 

 

 

 

 

INFORMATION AND COMMUNICATION

 

 

58

 

 

 

 

 

Publishing products

 

 

 

581

 

 

 

 

Books, periodicals and other printed matters

 

 

 

 

5811

 

 

 

Published books

 

 

 

 

 

58112

 

 

Other published books

 

 

 

 

 

 

581121

 

Printed books

 

 

 

 

 

 

 

5811211

Published textbooks

 

 

 

 

 

 

 

5811212

Published specialized books, technical books and research books

 

 

 

 

 

 

 

5811213

Published children's books

 

 

 

 

 

 

 

5811214

Published dictionaries and encyclopedias

 

 

 

 

 

 

 

5811215

Published map books and other books with maps

 

 

 

 

 

 

 

5811219

Other published books, information books, fliers and similar books

 

 

 

 

 

 

581122

5811220

Published books in the form of tapes, floppy discs and other storage devices

Including published books in the form of tapes, floppy discs and other storage devices such as: operating systems, other applications; videogames;

 

 

 

 

 

581123

5811230

Advertisements in other books

 

 

 

 

 

 

581124

5811240

Other book publishing agent services

 

 

 

 

 

 

581125

5811250

Other book publishing copyright agent services

 

 

 

 

5812

 

 

 

Published directories and mailing lists

 

 

 

 

 

58121

 

 

Published directories and online mailing lists

 

 

 

 

 

 

581211

5812110

Published directories and online mailing lists

 

 

 

 

 

 

581212

5812120

Licensing services for directories and online mailing lists

 

 

 

 

 

58122

 

 

Printed directories and mailing lists

 

 

 

 

 

 

581221

5812210

Printed directories and mailing lists

 

 

 

 

 

 

581222

5812220

Licensing services for directories and printed mailing lists

 

 

 

 

5813

 

 

 

Publishing of newspapers, journals and periodicals

 

 

 

 

 

58132

 

 

Publishing of other newspapers, journals and periodicals

 

 

 

 

 

 

581321

5813210

Other newspapers

 

 

 

 

 

 

581322

5813220

Advertisements in other newspapers

 

 

 

 

 

 

581323

 

Journals and other periodicals

 

 

 

 

 

 

 

5813231

Magazines and other periodicals

 

 

 

 

 

 

 

5813232

Advertisements in magazines and other periodicals

 

 

 

 

 

 

581324

5813240

Licensing services for publishing of journals and other periodicals

 

 

 

 

5819

 

 

 

Other publishing products

 

 

 

 

 

58192

 

 

Other publishing products

 

 

 

 

 

 

581921

 

Other printed products

 

 

 

 

 

 

 

5819211

Postcards, greeting cards and the like

 

 

 

 

 

 

 

5819212

Pictures

 

 

 

 

 

 

 

5819213

Travel tickets, calendars

 

 

 

 

 

 

 

5819214

Unused postal stamps, customs stamps and similar stamps; cheque forms; banknotes; share certificates and documents with similar titles

 

 

 

 

 

 

 

5819215

Advertising catalogues, documents and similar documents

 

 

 

 

 

 

 

5819219

Other printed products not classified elsewhere

 

 

 

 

 

 

581922

5819220

Licensing services for publishing of other printed matters

 

 

59

 

 

 

 

 

Motion picture and TV show production, music recording and publishing

 

 

 

591

 

 

 

 

Motion picture and TV show production services

 

 

 

 

5911

 

 

 

Motion picture, video and TV show production services

 

 

 

 

 

59111

 

 

Motion pictures

 

 

 

 

 

 

591111

 

Motion picture program production services

 

 

 

 

 

 

 

5911111

Motion picture production services

 

 

 

 

 

 

 

5911112

Motion picture promotion and advertising services

 

 

 

 

 

 

591112

 

Motion picture products

 

 

 

 

 

 

 

5911121

Original copies of motion pictures

 

 

 

 

 

 

 

5911122

Cinematography effects

 

 

 

 

 

 

 

5911123

Motion pictures recorded into tapes, discs and other physical devices

 

 

 

 

 

 

 

5911124

Other downloaded motion pictures

 

 

 

 

 

 

591113

5911130

Sale of advertising space and time on motion pictures

 

 

 

 

 

59112

 

 

Videos

 

 

 

 

 

 

591121

 

Video production services

 

 

 

 

 

 

 

5911211

Video production services

 

 

 

 

 

 

 

5911212

Video promotion and advertising services

 

 

 

 

 

 

591122

 

Video products

 

 

 

 

 

 

 

5911221

Original copies of videos

 

 

 

 

 

 

 

5911222

Video effects

 

 

 

 

 

 

 

5911223

Videos recorded into tapes, discs and other physical devices

 

 

 

 

 

 

 

5911224

Other downloaded videos

 

 

 

 

 

 

591123

5911230

Sale of advertising space and time on videos

 

 

 

 

 

59113

 

 

TV shows

 

 

 

 

 

 

591131

 

TV show production services

 

 

 

 

 

 

 

5911311

TV show production services

 

 

 

 

 

 

 

5911312

TV show promotion and advertising services

 

 

 

 

 

 

591132

 

TV show products

 

 

 

 

 

 

 

5911321

Original copies of TV shows

 

 

 

 

 

 

 

5911322

TV show effects

 

 

 

 

 

 

 

5911323

TV shows recorded into tapes, discs and other physical devices

 

 

 

 

 

 

 

5911324

Other downloaded TV shows

 

 

 

 

 

 

591133

5911330

Sale of advertising space and time on TV shows

 

 

 

 

5912

59120

 

 

Post-production services

 

 

 

 

 

 

591201

5912010

Audio-video editing services

 

 

 

 

 

 

591202

5912020

Transmission and replication of original films

 

 

 

 

 

 

591203

5912030

Color calibration and data recovery services

 

 

 

 

 

 

591204

5912040

Audio-video effect services

 

 

 

 

 

 

591205

5912050

Cartoon services

 

 

 

 

 

 

591206

5912060

Commentary, tile and subtitle services

 

 

 

 

 

 

591207

5912070

Audio design and editing services

 

 

 

 

 

 

591209

5912090

Other post-production services for motion pictures, videos and TV shows

 

 

 

 

5913

59130

591300

 

Motion picture, video and TV shows distribution services

 

 

 

 

 

 

 

5913001

Copyright and storage licensing services

 

 

 

 

 

 

 

5913002

Distribution services

 

 

 

 

5914

 

 

 

Film projection services

 

 

 

 

 

59141

591410

 

Fixed film projection services

 

 

 

 

 

 

 

5914101

Fixed motion picture projection services

 

 

 

 

 

 

 

5914102

Fixed video projection services

 

 

 

 

 

59142

591420

 

Mobile film projection services

 

 

 

 

 

 

 

5914201

Mobile motion picture projection services

 

 

 

 

 

 

 

5914202

Mobile video projection services

 

 

 

592

5920

59200

 

 

Music recording and publishing services

 

 

 

 

 

 

592001

 

Audio recording services; original recordings

 

 

 

 

 

 

 

5920011

Audio recording

 

 

 

 

 

 

 

5920012

In-studio recording

 

 

 

 

 

 

 

5920013

Original audio recordings

 

 

 

 

 

 

592002

 

Published music

 

 

 

 

 

 

 

5920021

Printed music

 

 

 

 

 

 

 

5920022

Electronic music

 

 

 

 

 

 

 

5920023

Music tapes, discs and other physical devices

 

 

 

 

 

 

 

5920024

Other music tapes and discs

 

 

 

 

 

 

 

5920025

Downloaded music

 

 

 

 

 

 

592003

 

Original music licensing services

 

 

 

 

 

 

 

5920031

Original music licensing services

 

 

 

 

 

 

 

5920032

Music distribution services

 

N

 

 

 

 

 

 

ADMINISTRATIVE AND AUXILIARY SERVICES

 

 

79

 

 

 

 

 

Services of tourism agents, tour businesses, auxiliary services and services relevant to promotion and organization of tours

 

 

 

791

 

 

 

 

Services of tourism agents, tour businesses

 

 

 

 

7911

79110

 

 

Services of tourism agents

 

 

 

 

 

 

791101

 

Travel ticket ordering by tourism agents

 

 

 

 

 

 

 

7911011

Air ticket booking services

Including:

- Air ticket booking service for:

+ Domestic fights

+ International flights

 

 

 

 

 

 

7911012

Train ticket booking services

Train ticket booking services

 

 

 

 

 

 

7911013

Bus ticket booking services

Bus ticket booking services

 

 

 

 

 

 

7911014

Car rental booking services

Car rental booking services

 

 

 

 

 

 

7911019

Other ticket booking services

Including other ticket booking services not classified elsewhere

- Ferry ticket booking services

- Short-haul flight ticket booking service

- Other travel ticket booking services not classified elsewhere

 

 

 

 

 

791102

 

Tour package booking by travel agencies

 

 

 

 

 

 

 

7911021

Accommodation booking services

Including:

- Accommodation booking services for:

+ Domestic trips

+ International trips

- Online payment services for owner of real estate such as houses or apartments

 

 

 

 

 

 

7911022

Trip booking services

Booking of tickets for:

- Trips that last one day or less

- Trips that last longer than one day

 

 

 

 

 

 

7911023

All-inclusive vacation package booking services

Including:

- Domestic all-inclusive tours

- International all-inclusive tours

 

 

 

7912

79120

791200

 

Tour operation services

 

 

 

 

 

 

 

7912001

Tour operation serving arrangement and gathering of tourist groups

Including:

- All-inclusive tour arrangement, gathering and marketing:

+ Preparation of all-inclusive, domestic and international tour

+ Gathering of all-inclusive domestic and international tours

 

 

 

 

 

 

 

 

This package usually includes: purchase and re-sale of tourists, luggage, accommodations, food and sight-seeing. All-inclusive tours may be sold to private companies or wholesalers in travel agencies or other tour operation services.

 

 

 

 

 

 

7912002

Tour management services

Tourist account management services

 

 

799

7990

79900

 

 

Booking services and auxiliary services relevant to promotion and organization of tours

 

 

 

 

 

 

799001

 

Tourism promotion and tourist information

 

 

 

 

 

 

 

7990011

Tourism promotion services

Including promotion of tourism in countries, regions and communities

 

 

 

 

 

 

7990012

Tourist information services

Including provision of information for tourists or prospective customers about the destinations via travel handbooks

 

 

 

 

 

799002

7990020

Tour guide services

Including:

- Including tour guide services provided by tour guide firms, except:

- Interpretation services in sub-heading 7490914

- Fishing, hunting, mountain climbing instruction services in sub-heading 9319093

 

 

 

 

 

799009

 

Other booking services not classified elsewhere

 

 

 

 

 

 

 

7990091

Time sharing services

Including pre-ordering/exchange (usually location-based) for time-sharing

 

 

 

 

 

 

7990092

Convention center, press conference and exhibition center booking services

 

 

 

 

 

 

 

7990099

Event ticket booking and other booking services not classified elsewhere

Including booking in events such as art performances, concerts, sports.

R

 

 

 

 

 

 

ART AND RECREATION SERVICES

 

 

90

900

9000

90000

 

 

Composing, art and recreation services

 

 

 

 

 

 

900001

9000010

Art performance services

Including:

- Services of actors, singers, composers, dancers, acrobats, narrators/MCs, presenters, public speakers, circus performers and other art performers

- Services of independent models

 

 

 

 

 

900002

 

Art performance auxiliary services

 

 

 

 

 

 

 

9000021

Art production and performance at events

Including:

+ Theaters, musicals, ballets, comedy musicals, concerts.

+ Puppetry

+ Circus

 

 

 

 

 

 

9000022

Organization and advertising of art performance events

Including organization and advertising of:

+ Theaters, musicals, ballets, comedy musicals, concerts.

+ Puppetry

+ Circus

 

 

 

 

 

 

9000029

Other art performance auxiliary services

Including:

- Management of rights to art works, literature, music, except cinematography, audio and video productions.

 

 

 

 

 

 

 

 

- Other art performance auxiliary services including stage design, costume design, lighting design.

- Other auxiliary art performance services not classified elsewhere (stage backgrounds, props, sound and lighting equipment serving art performance).

Except:

- Motion picture copyright management services in sub-heading59130.

 

 

 

 

 

900003

 

Art creation

 

 

 

 

 

 

 

9000031

Services provided by composers, sculptors and other artists, except performance artists

Including:

- Services of artists such as composers, sculptors, painters, etc.

- Services of writers about all topics, whether fictional or non-fictional.

- Services of independent journalists.

- Art restoration.

Except:

- Restoration of organs and other classical musical instruments in sub-heading 33190

- Motion picture and video show production services in sub-heading 59111 and 59112

- Furniture restoration (except restoration for museums) in sub-heading 95240.

 

 

 

 

 

 

9000032

Original art works of composers and artists, except art performers, painters, graphic designers and sculptors

 

 

 

 

 

 

 

9000033

Original art works of painters, graphic designers and sculptors

Including:

- Original paintings, graphics, pastels, carvings, sculptures, prints and statues in any material, except

- Production of replica statues

 

 

 

 

 

900004

9000040

Services of art facilities

Including:

- Services of concert halls, theaters, opera houses, music rooms, including ticket-related services.

- Services of multi-purposes centers and similar facilities with cultural advantages.

Except:

- Services of cinemas in sub-heading 59141

- Ticket agents in sub-heading 79110

- Services of museums in sub-heading 91020

- Services of multi-purpose stadiums and areas in sub-heading 93110

 

91

 

 

 

 

 

Services of libraries, archives, museums and other cultural activities

 

 

 

910

 

 

 

 

Services of libraries, archives, museums and other cultural activities

 

 

 

 

9101

91010

 

 

Services of libraries and archives

 

 

 

 

 

 

910101

9101010

Library services

Including:

- Collection, categorization of directories, conservation and recovery of books and the likes

- Book and audio disc rental

- Provision of pictures and motion pictures

Except:

- Video tape and DVD rental in sub-heading 77220

- Book rental in sub-heading 77290

 

 

 

 

 

910102

9101020

Archiving services

 

 

 

 

9102

91020

 

 

Conservation and museum services

 

 

 

 

 

 

910201

9102010

Museum services

Including:

- Display of collections in all fields (art, science and technology, history)

- Management and conservation of collections

- Organization of mobile exhibitions of collections

Except:

- Commercial display and sale services provided by art exhibition centers in sub-heading 400840

- Restoration of art works and museum exhibits in sub-heading 9000031

- Library and archive services in sub-heading 91010

- Services of ancient ruins and historical sites in sub-heading 9102030

- Services of botanical gardens and zoos in sub-heading 9103010

 

 

 

 

 

910202

9102020

Museum exhibits

Including collections and items of collectors in the field of history, ethnology, zoology, botany, mineralogy, anatomy or coin collection.

 

 

 

 

 

910203

9102030

Services of ancient ruins and historical sites for visitors

Including:

- Operation, access and visit of ancient ruins, historical sites and monuments

- Conservation of ancient ruins, historical sites and monuments, except:

- Restoration and upgrade of ancient ruins historical sites in heading F

 

 

 

9103

91030

 

 

Services of botanical gardens and zoos and natural sanctuaries

 

 

 

 

 

 

910301

9103010

Services of botanical gardens and zoos

Including:

- Operation, access and visit of botanical gardens and zoos

- Conservation and maintenance of botanical gardens and zoos, except:

- Natural conservation services in sub-heading 9103020

 

 

 

 

 

910302

9103020

Services of natural sanctuaries, including conservation of wild animals

Including:

- Operation, access and visit of national parks, natural gardens of sanctuaries

- Supervision of national parks, natural gardens of sanctuaries

- Conservation and maintenance of national parks, natural gardens of sanctuaries

Except:

- Services of areas for recreational fishing and hunting in sub-heading 93190

 

 

931

 

 

 

 

Sport services

 

 

 

 

9311

93110

931100

9311000

Services of sport facilities

Including:

- Service of indoor or outdoor sport facilities such as stadiums, arenas, swimming pools, tennis courts, golf courses, ice rinks, etc.

- Operation of car, dog and horse race tracks

- Organization and operation of professional and amateur sport events indoor or outdoor by organizers having separate facilities

Except:

- Operation of ski lift in sub-heading 49329

- Rental of recreation and sport equipment in sub-heading 77210

- Services of fitness facilities in sub-heading 9319010

- Park and beach services in sub-heading 9329011

 

 

 

9312

93120

931200

9312000

Services of sport clubs

Including:

- Organization and management of sport events provided by sport clubs e.g. football, swimming, bowling, golf, boxing, winter sport, chess clubs, etc.

Except:

- Sport training by trainers in sub-heading 85510

- Operation of sport facilities in sub-heading 9311000

- Organization and operation of professional and amateur indoor or outdoor sport events of sport clubs in their own facilities in sub-heading 9311000.

 

 

 

9319

93190

 

 

Other sport services

 

 

 

 

 

 

931901

9319010

Services of fitness facilities

Including services provided by fitness and bodybuilding clubs and facilities.

Except:

Sport training by trainers in sub-heading 85510.

 

 

 

 

 

931909

 

Other sport services

 

 

 

 

 

 

 

9319091

Sport event and recreational sport event promotion services

Including services provided by producers or sponsors of sport events without or without establishments.

Except:

Organization and operation of professional and amateur indoor or outdoor sport events by sport clubs without or without in their own establishments in sub-heading 9311000 and 9312000.

 

 

 

 

 

 

9319092

Sport services

Including services provided by athletes and sport participants based on their private accounts.

 

 

 

 

 

 

9319093

Sport- and recreation-related auxiliary services

Including:

- Services of sport associations and coordinating agencies

- Services of sport referees and timekeepers

- Operation of sport fishing hunting areas

- Hunting instruction services

- Fishing instruction services

- Mountain climbing instruction services

- Services of race horse, race dog tables, car garages

- Services relevant to training of animals for sport and recreation

Except:

- Rental of sport equipment in sub-heading 77210

- Services relevant to protection dog training in sub-heading 80100

- Services of sport schools and competition schools, including: services provided by instructors and trainers in sub-heading 85510

 

 

 

 

 

 

9319099

Other sport and recreational services

 

 

 

932

 

 

 

 

Other recreational services

 

 

 

 

9321

93210

932100

9321000

Services of amusement parks and theme parks

Including:

- Services of recreation and amusement parks

- Services of recreation and amusement fairs

- Merry-go-round services

- Train ride service

 

 

 

9329

93290

 

 

Other recreational services

 

 

 

 

 

 

932901

 

Other recreational services not classified elsewhere

 

 

 

 

 

 

 

9329011

Amusement park and beach services

Including:

- Amusement park and beach services (without accommodations), including: provision of amenities such as bathrooms, lockers, seats.

Except:

- Operation of camping areas, recreational camping areas, fishing camps, hunting camps in sub-heading 55902

 

 

 

 

 

 

9329012

Services of dance halls, karaoke lounges

Including:

- Services of dance halls, karaoke lounges and other recreational facilities

 

 

 

 

 

 

9329019

Other recreational services not classified elsewhere

Including:

- Ski slope operation

- Services of recreational transportation, such as yacht

Except:

- Operation of mountain railway, ski lifts, aerial tramways in sub-heading 49329.

- Serving of beverages in dance clubs in sub-heading 56301

- Operation of sport recreational sport facilities in sub-heading 9311000

 

 

 

 

 

932909

 

Other recreational services not classified elsewhere

 

 

 

 

 

 

 

9329091

Firework shows, sound and light shows

 

 

 

 

 

 

 

9329099

Other recreational services not classified elsewhere

Including:

- Other recreational services such as bull fighting, motor acrobatic show, except:

- Services of circus troupes and theatrical troupes in sub-heading 9000010

 


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Thuộc tính Văn bản pháp luật 92/2021/ND-CP

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Số hiệu92/2021/ND-CP
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Người ký
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                Decree 92/2021/ND-CP Elaboration of resolution 406/NQ-UBTVQH15
                Loại văn bảnNghị định
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