Có phải đóng thuế kết quả bóng đá trực tiếp cá nhân khi trúng thưởng trong các hình thức cá cược không?
Are incomes from betting winningssubject to personal trực tiếp bóng đá việt nam hôm nay in Vietnam?
According to the provision at point c, clause 6, Article 3 of theLaw on Personal trực tiếp bóng đá việt nam hôm nay 2007as amended by clause 2, Article 2 of theLaw on Amendments to Tax Laws 2014, taxable trực tiếp bóng đá việt nam hôm nay is defined as follows:
Taxable trực tiếp bóng đá việt nam hôm nay
Taxable personal trực tiếp bóng đá việt nam hôm nay includes the following types of trực tiếp bóng đá việt nam hôm nay, except for tax-exempt trực tiếp bóng đá việt nam hôm nay specified in Article 4 of this Law:
...
- trực tiếp bóng đá việt nam hôm nay from winnings, including:
a) Lottery winnings;
b) Winnings in promotional forms;
c) Winnings in betting forms;
d) Winnings in games, contests with prizes, and other forms of winnings.
- trực tiếp bóng đá việt nam hôm nay from copyrights, including:
a) trực tiếp bóng đá việt nam hôm nay from the transfer and licensing of intellectual property rights;
b) trực tiếp bóng đá việt nam hôm nay from technology transfers.
- trực tiếp bóng đá việt nam hôm nay from franchising.
- trực tiếp bóng đá việt nam hôm nay from inheritance, which includes securities, capital portions in economic organizations, business establishments, real estate, and other assets that require registration for ownership or use.
- trực tiếp bóng đá việt nam hôm nay from gifts, which includes securities, capital portions in economic organizations, business establishments, real estate, and other assets that require registration for ownership or use.
The Government of Vietnam prescribes in detail and guides the implementation of this Article.
From the above provisions, it can be concluded that income from winnings in betting forms is subject to personal trực tiếp bóng đá việt nam hôm nay.
Are incomes frombetting winningssubject to personal trực tiếp bóng đá việt nam hôm nay in Vietnam? (Image from the Internet)
How to calculate personal trực tiếp bóng đá việt nam hôm nay on betting winningsfor Vietnamese residents?
Pursuant to Article 15 ofCircular 111/2013/TT-BTCas amended by Article 18 ofCircular 92/2015/TT-BTC, the tax basis for trực tiếp bóng đá việt nam hôm nay from winnings for Vietnamese residents is as follows:
The tax basis for trực tiếp bóng đá việt nam hôm nay from winnings includes taxable trực tiếp bóng đá việt nam hôm nay and tax rate.
(1) Taxable trực tiếp bóng đá việt nam hôm nay
- Taxable trực tiếp bóng đá việt nam hôm nay from winnings is the value of the prize exceeding VND 10 million received per winning instance, regardless of the number of times the winnings are received.
- In cases where one prize is won by multiple individuals, the taxable trực tiếp bóng đá việt nam hôm nay is divided among the prize recipients. The winning individuals must present legal evidence. If no legal evidence is available, the winnings are attributed to one individual. If an individual wins multiple prizes in a competition, the taxable trực tiếp bóng đá việt nam hôm nay is calculated based on the total value of the prizes.
- For winnings in betting forms, the entire prize value exceeding VND 10 million received by the participant, before any costs are deducted, is considered taxable trực tiếp bóng đá việt nam hôm nay.
(2) Tax Rate
The personal trực tiếp bóng đá việt nam hôm nay rate on income from winnings applies at a flat tax rate of 10%.
(3) Tax Calculation Formula
Personal trực tiếp bóng đá việt nam hôm nay Payable = Taxable Income x 10% Tax Rate
(4) Timing for Determining Taxable trực tiếp bóng đá việt nam hôm nay
The timing for determining taxable trực tiếp bóng đá việt nam hôm nay from winnings is when the organization or individual pays the prize to the winner.
How to calculate personal trực tiếp bóng đá việt nam hôm nay on betting winningsfor Vietnamese non-residents?
According to Article 23 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá việt nam hôm nay from winnings for Vietnamese non-residents is regulated as follows:
(1) Taxable trực tiếp bóng đá việt nam hôm nay
Taxable trực tiếp bóng đá việt nam hôm nay from winnings for Vietnamese non-residents is the prize value exceeding VND 10 million per winning instance in Vietnam.
trực tiếp bóng đá việt nam hôm nay from winnings for Vietnamese non-residents is determined like Vietnamese residents, as guided in clause 1, Article 15 ofCircular 111/2013/TT-BTC.
(2) Tax Calculation Formula
Personal trực tiếp bóng đá việt nam hôm nay Payable = Taxable Income x 10% Tax Rate
(3) Timing for Determining Taxable trực tiếp bóng đá việt nam hôm nay
The timing for determining taxable trực tiếp bóng đá việt nam hôm nay is when the organization or individual in Vietnam pays the prize money to the non-Vietnamese resident.
What are Vietnamese residents and Vietnamese non-residents?
According to Article 2 of theLaw on Personal trực tiếp bóng đá việt nam hôm nay 2007, resident and Vietnamese non-residents are defined as follows:
- A Vietnamese resident is someone who meets one of the following conditions:
+ Present in Vietnam for 183 days or more within a calendar year or a consecutive 12 months from the first day of presence in Vietnam;
+ Has a permanent residence in Vietnam, including having a registered permanent residence or a leased house to stay in Vietnam per a rental contract of definite term.
- A non-Vietnamese resident is someone who does not meet the conditions above:
+ Present in Vietnam for 183 days or more within a calendar year or a consecutive 12 months from the first day of presence in Vietnam;
+ Has a permanent residence in Vietnam, including having a registered permanent residence or a leased house to stay in Vietnam per a rental contract of definite term.
