Thu bóng đá hôm nay trực tiếp từ cổ tức trả bằng cổ phiếu có chịu thuế thu bóng
Are dividends paid in bondssubject to personal đá bóng trực tiếp in Vietnam?
Pursuant to point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC, regulations on taxable đá bóng trực tiếp from capital investment are as follows:
Taxable đá bóng trực tiếp
As stipulated in Article 3 of the Personal đá bóng trực tiếp Law and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
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- đá bóng trực tiếp from Capital Investment
đá bóng trực tiếp from capital investment is the đá bóng trực tiếp an individual receives in the forms of:
a) Interest received from loans to organizations, businesses, households, individuals in business, groups of individuals in business under loan contracts or agreements, excluding interest on deposits received from credit institutions, foreign bank branches as guided in point g.1, point g, clause 1, Article 3 of this Circular.
b) Dividends received from capital contributions to purchase shares.
c) Profits received from participation in capital contributions to limited liability companies, partnerships, cooperatives, joint ventures, business cooperation contracts, and other forms of business under the provisions of the Law on Enterprises and the Law on Cooperatives; profits received from participation in capital contributions to the establishment of credit institutions under the Law on Credit Institutions; contributions to securities investment funds and other investment funds established and operating under legal regulations.
Profits of private enterprises, one-member limited liability companies owned by individuals are not counted as taxable đá bóng trực tiếp from capital investment.
d) The additional value of contributed capital when dissolving enterprises, changing operational models, splitting, separating, merging, consolidating enterprises or withdrawing capital.
dd) đá bóng trực tiếp received from bond interest, treasury bills, and other valuable papers issued by domestic organizations, except for đá bóng trực tiếp as guided in point g.1 and g.3, point g, clause 1, Article 3 of this Circular.
e) đá bóng trực tiếp received from capital investment in other forms, including cases of capital investment through assets, reputation, land use rights, inventions, and patents.
g) đá bóng trực tiếp from dividends paid in bonds, đá bóng trực tiếp from profit recorded as increased capital.
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According to the above regulations, it can be seen that income from dividends paid in bonds is subject to personal đá bóng trực tiếp.
Are dividends paid in bonds subject to personal đá bóng trực tiếp in Vietnam?(Image from Internet)
When is đá bóng trực tiếp from capital investment determined for tax purposes in Vietnam?
According to clause 3, Article 10 ofCircular 111/2013/TT-BTC, the time to determine taxable đá bóng trực tiếp from capital investment is when organizations or individuals pay đá bóng trực tiếp to the taxpayer.
In addition, the timing for determining taxable đá bóng trực tiếp in some other cases is regulated as follows:
- For đá bóng trực tiếp from increased contributed capital value as guided in point d, clause 3, Article 2 ofCircular 111/2013/TT-BTC, the time to determine đá bóng trực tiếp from capital investment is when the individual actually receives đá bóng trực tiếp upon dissolution of an enterprise, change of business model, split, separation, merger, or consolidation of an enterprise, or capital withdrawal.
- For đá bóng trực tiếp from profits recorded as increased capital as guided in point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC, the time to determine đá bóng trực tiếp from capital investment is when the individual transfers capital or withdraws capital.
- For đá bóng trực tiếp from dividends paid in bonds as guided in point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC, the timing for determining đá bóng trực tiếp from capital investment is when the individual transfers shares.
- In cases where individuals receive đá bóng trực tiếp from overseas capital investment in any form, the time to determine taxable đá bóng trực tiếp is when the individual receives the đá bóng trực tiếp.
What are regulations on PIT refund according to Circular 111?
According to Article 28 ofCircular 111/2013/TT-BTC, individuals are eligible for personal đá bóng trực tiếp refund in compliance with the following provisions:
- Personal đá bóng trực tiếp refund applies to individuals who have registered and have a tax code at the time of filing the tax finalization dossier.
- For individuals who have authorized tax finalization to organizations or individuals paying đá bóng trực tiếp to finalize on their behalf, the refund is carried out through these đá bóng trực tiếp-paying organizations or individuals. The đá bóng trực tiếp-paying organization or individual offsets overpaid and underpaid taxes of individuals. After offsetting, if there remains an overpayment, it can be offset against the following period or refunded if a refund request is submitted.
- For individuals who declare directly with the tax authority, they can choose to receive a tax refund or offset against the following period at the same tax agency.
- In cases where individuals have incurred a personal đá bóng trực tiếp refund but delay in submitting the tax finalization declaration as prescribed, no penalties for administrative violations for late tax finalization submission shall be applied.
