Nội dung toàn văn Decree 92/2021/ND-CP Elaboration of resolution 406/NQ-UBTVQH15
THE GOVERNMENT | SOCIALIST REPUBLIC OF VIETNAM |
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 |
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 |
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| 9103 | 91030 |
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| Services of botanical gardens and zoos and natural sanctuaries |
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| 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 |
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| 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 |
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| 931 |
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| Sport services |
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| 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 |
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| 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. |
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| 9319 | 93190 |
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| Other sport services |
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| 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. |
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| 931909 |
| Other sport services |
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| 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. |
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| 9319092 | Sport services | Including services provided by athletes and sport participants based on their private accounts. |
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| 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 |
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| 9319099 | Other sport and recreational services |
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| 932 |
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| Other recreational services |
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| 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 |
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| 9329 | 93290 |
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| Other recreational services |
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| 932901 |
| Other recreational services not classified elsewhere |
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| 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 |
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| 9329012 | Services of dance halls, karaoke lounges | Including: - Services of dance halls, karaoke lounges and other recreational facilities |
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| 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 |
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| 932909 |
| Other recreational services not classified elsewhere |
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| 9329091 | Firework shows, sound and light shows |
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| 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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