Tiền phụ cấp độc hại có chịu thuế thu vtv2 trực tiếp bóng đá hôm nay cá nhân

Are hazardous allowances subject to personal đá bóng trực tiếp in Vietnam?

According to Clause 2, Article 2 ofCircular 111/2013/TT-BTCwhich stipulates taxable incomes as follows:

Taxable incomes

...

2. đá bóng trực tiếp from salaries and wages

đá bóng trực tiếp from salaries and wages is the đá bóng trực tiếp received by employees from employers, including:

a) Salaries, wages, and other amounts of a similar nature in cash or kind.

b) Allowances, compensations, except for the following allowances and compensations:

b.1) Monthly preferential allowances and one-time compensations as prescribed by the law on preferential treatment for people with meritorious services.

b.2) Monthly compensations and one-time compensations for individuals participating in resistance, national defense, international missions, young volunteers who have completed their missions.

b.3) National defense, security allowances; compensations for armed forces.

b.4) Hazardous allowances for industries, occupations, or work in workplaces with hazardous elements.

b.5) Attraction allowances, regional allowances.

b.6) Emergency hardship compensations, accident compensations, occupational disease compensations, one-time childbirth or adoption compensation, maternity benefits, health recovery subsidies post-maternity, compensations for reduced labor capacity, one-time retirement compensations, monthly survivor pensions, resignation compensations, job loss compensations, unemployment compensations, and other compensations as prescribed by the Labor Code and Social Insurance Law.

b.7) Compensations for individuals under social protection according to legal regulations.

b.8) Service allowances for senior officials.

...

Thus, hazardous allowances for employees working in industries, occupations, or jobs with hazardous elements are not included in the income subject to personal đá bóng trực tiếp (PIT).

Are hazardous allowances subject to PIT in Vietnam? (Image from Internet)

What incomes are exempt from personal đá bóng trực tiếp in Vietnam?

According to Article 4 of theLaw on Personal đá bóng trực tiếp 2007supplemented by Clause 3, Article 2 of theLaw on Amendments to Tax Laws 2014and amended by Clause 2, Article 1 of theAmended Law on Personal đá bóng trực tiếp 2012, personal incomes exempt from personal đá bóng trực tiếp are stipulated as follows:

- đá bóng trực tiếp from real estate transfers between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.

- đá bóng trực tiếp from the transfer of residential housing, homestead land use rights, and assets attached to homestead land of individuals in cases where the individual only possesses a single house or homestead land.

- đá bóng trực tiếp from the land use right value allocated by the State to individuals.

- đá bóng trực tiếp from inheritances, gifts that are real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.

- đá bóng trực tiếp of households and individuals directly engaged in agricultural, forestry production, salt-making, aquaculture, and fishing that have not been processed into other products or only undergone preliminary treatment.

- đá bóng trực tiếp from the conversion of agricultural land allocated by the State to households and individuals for production purposes.

- đá bóng trực tiếp from interest on deposits at credit institutions, interest from life insurance contracts.

- đá bóng trực tiếp from remittances.

- Wage earnings for night work, overtime that is higher than day work wages within legal regulations.

- Retirement pensions paid by the Social Insurance Fund; monthly retirement pensions paid by voluntary pension funds.

- đá bóng trực tiếp from scholarships, including:

+ Scholarships from the state budget.

+ Scholarships from domestic and foreign organizations under their educational support programs.

- đá bóng trực tiếp from compensation for life insurance contracts, non-life insurance, compensation for work accidents, state compensation, and other compensations as prescribed by the law.

- đá bóng trực tiếp received from charitable funds that are established or recognized by competent state agencies, operating for charitable, humanitarian, or non-profit purposes.

- đá bóng trực tiếp received from foreign aid for charitable or humanitarian purposes in governmental and non-governmental forms approved by competent state agencies.

- đá bóng trực tiếp from wages and salaries of Vietnamese sailors working for foreign shipping companies or Vietnamese shipping companies on international routes.

- đá bóng trực tiếp of individuals who are ship owners, individuals with ship usage rights, and individuals working on ships from activities providing goods, services directly serving offshore fishing and catching.

What are the cases eligible for personal đá bóng trực tiếp refunds in Vietnam?

Based on Clause 2, Article 8 of theLaw on Personal đá bóng trực tiếp 2007, which stipulates cases eligible for personal đá bóng trực tiếp refunds as follows:

- The amount of PIT paid is higher than the payable PIT amount;

- Individuals who have paid PIT but have taxable incomes not reaching the required tax payment level;

- Other cases as decided by competent state agencies.