Are adopted children who are aged under 18 years considered dependants when calculating personal bóng đá hôm nay trực tiếp in Vietnam?

Are adopted children who are aged under 18 years considered dependants when calculating personal bóng đá hôm nay trực tiếp in Vietnam?

Pursuant to Clause 1, Article 21 of theCivil Code 2015, the regulation concerning minors is as follows:

Minors

1. A minor is an individual who is under eighteen years of age.

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Moreover, according to Clause 3, Article 12 ofDecree 65/2013/ND-CPdetailing the subjects and basis for determining dependants whom taxpayers have the obligation to support, the regulations are as follows:

Personal exemption

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3. Subjects and basis for determining dependants whom taxpayers have the obligation to support as stipulated in Clause 1 of this Article are as follows:

a) Children (including biological children, adopted children, stepchildren of a spouse) under 18 years old;

b) Children (including biological children, adopted children, stepchildren of a spouse) who are 18 years old or older with disabilities that prevent them from working;

c) Children (including biological children, adopted children, stepchildren of a spouse) attending university, college, vocational schools, including those aged 18 years or older still in high school without bóng đá hôm nay trực tiếp or with bóng đá hôm nay trực tiếp not exceeding the stipulated level in Clause 4 of this Article;

d) Individuals outside working age, individuals within working age but with disabilities preventing them from working and without bóng đá hôm nay trực tiếp, or with bóng đá hôm nay trực tiếp not exceeding the stipulated level in Clause 4 of this Article, including:

- Spouse of the taxpayer;

- Biological parents, stepparents, legal adoptive parents, parents-in-law (of the taxpayer);

- Other individuals with no support whom the taxpayer must directly support.

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Thus, a minor adopted child, which refers to individuals under 18 years old, will be considered a dependant when the individual fulfills the obligation of personal bóng đá hôm nay trực tiếp.

Are adopted children who are aged under 18 years considered dependants when calculating personal bóng đá hôm nay trực tiếp in Vietnam? (Image from the Internet)

What is the personal exemption for personal bóng đá hôm nay trực tiếp taxpayers with dependants in Vietnam?

Pursuant to Article 1 ofResolution 954/2020/UBTVQH14, the regulation concerning personal exemptions is as follows:

Personal exemption

Adjustment of the personal exemption amount stipulated in Clause 1, Article 19 of the Personal bóng đá hôm nay trực tiếp Law No. 04/2007/QH12, as amended and supplemented by Law No. 26/2012/QH13, as follows:

1. The deduction amount for the taxpayer is 11 million VND/month (132 million VND/year);

2. The deduction for each dependant is 4.4 million VND/month.

Consequently, the personal exemption for the personal bóng đá hôm nay trực tiếp taxpayer is 11 million VND/month, while the deduction for each dependant is 4.4 million VND/month, with an incremental increase based on the number of dependants.

What are regulations ontaxable personal bóng đá hôm nay trực tiếp in Vietnam?

Pursuant to Article 3 of thePersonal bóng đá hôm nay trực tiếp Law 2007(amended by Clause 1, Article 2 of theLaw on Amendments and Supplements of a Number of Articles on Tax Laws 2014, Clause 1, Article 1 and Clause 2, Article 2 of theLaw amending and supplementing a number of articles of the Personal bóng đá hôm nay trực tiếp Law 2012), the specifications for taxable personal bóng đá hôm nay trực tiếp are as follows:

- bóng đá hôm nay trực tiếp from business activities, including:

+ bóng đá hôm nay trực tiếp from production, trading of goods, and services;

+ bóng đá hôm nay trực tiếp from independant vocational activities of individuals with practicing certificates or professional licenses as prescribed by law.

- bóng đá hôm nay trực tiếp from wages and salaries, including:

+ Wages and salaries and other amounts of a salary and wage nature;

+ Allowances and subsidies, except for allowances and subsidies under the law for individuals with meritorious services; defense and security allowances; hazardous and dangerous job allowances or sector allowances; attraction and regional allowances as prescribed by law; abrupt difficulty allowances, occupational accident and disease allowances, one-time childbirth or adoption allowances, allowances due to a decrease in labor capacity, one-time retirement allowances, survivor monthly benefits, and other allowances as per the law on social insurance; severance compensation, job loss compensation under the Labor Code; social protection nature and other non-wage or salary-related allowances and subsidies as prescribed by the Government of Vietnam.

- bóng đá hôm nay trực tiếp from capital investments, including:

+ Loan interest;

+ Share dividends;

+ bóng đá hôm nay trực tiếp from other forms of capital investment, excluding bóng đá hôm nay trực tiếp from government bond interest.

- bóng đá hôm nay trực tiếp from capital transfers, including:

+ bóng đá hôm nay trực tiếp from the transfer of capital in economic organizations;

+ bóng đá hôm nay trực tiếp from securities transfer;

+ bóng đá hôm nay trực tiếp from capital transfer in other forms.

- bóng đá hôm nay trực tiếp from real estate transfers, including:

+ bóng đá hôm nay trực tiếp from the transfer of land use rights and attached assets;

+ bóng đá hôm nay trực tiếp from the transfer of ownership or use rights of houses;

+ bóng đá hôm nay trực tiếp from the transfer of land lease rights, water surface lease rights;

+ Other bóng đá hôm nay trực tiếp from real estate transfers in any form.

- bóng đá hôm nay trực tiếp from winnings, including:

+ Lottery winnings;

+ Promotional winnings;

+ Betting winnings;

+ Winnings from prize games, competitions, and other forms of winnings.

- bóng đá hôm nay trực tiếp from royalties, including:

+ bóng đá hôm nay trực tiếp from the transfer and franchise use of intellectual property rights;

+ bóng đá hôm nay trực tiếp from the transfer of technology.

- bóng đá hôm nay trực tiếp from franchising.

- bóng đá hôm nay trực tiếp from inheritance, including securities, capital portions in economic organizations, business establishments, real estate, and other assets requiring registration of ownership or usage rights.

- bóng đá hôm nay trực tiếp from gifts, including securities, capital portions in economic organizations, business establishments, real estate, and other assets requiring registration of ownership or usage rights.