Có phải đóng thuế trực tiếp bóng đá hôm nay cá nhân khi người thân ở nước ngoài gửi tiền về Việt

Are incomes from foreign exchange remittances taxable in Vietnam?

Based on the provisions of Article 4 ofDecree 65/2013/ND-CP(supplemented by Clause 6, Article 2 ofDecree 12/2015/ND-CP) regarding tax-exempt xem bóng đá trực tiếp nhà cái as follows:

Tax-Exempt xem bóng đá trực tiếp nhà cái

1. xem bóng đá trực tiếp nhà cái from real estate transfers (including housing and construction projects formed in the future as per real estate business laws) between: spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; and siblings.

2. xem bóng đá trực tiếp nhà cái from the transfer of residential houses, rights to use homestead land, and assets attached to homestead land of individuals in instances where the transferor possesses only one residential house or one homestead land right in Vietnam.

Individuals transferring only one residential house or homestead land right in Vietnam per this Clause must meet the following conditions:

a) At the time of transfer, the individual has ownership rights or use rights over only one residential house or one parcel (including ownership of said house or structure attached to the parcel);

b) The time the individual holds ownership or use rights over the house or land up to the point of transfer is at least 183 days;

c) The entire house or use rights of the homestead land are transferred;

The determination of ownership or use rights of houses or homestead land is based on the ownership certificate or property rights certificates for the relevant residential houses and homestead land. The individual transferring must declare and take legal responsibility for the accuracy of the declaration. If the competent authority identifies inaccuracies, tax exemption shall not be granted and penalties may apply.

3. xem bóng đá trực tiếp nhà cái from the value of land use rights assigned by the State without payment or reduced land levy as per laws.

4. xem bóng đá trực tiếp nhà cái from inheritance or gifts that include real estate (housing and forthcoming construction projects as per real estate business laws) between: spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; and siblings.

5. xem bóng đá trực tiếp nhà cái of households or individuals directly involved in agricultural, forestry, salt production, aquaculture, and fishery activities, provided these are not processed into other products or are simply processed.

Households or individuals engaged directly in the above production activities must meet the following conditions:

a) They must have legal rights to use land or water surfaces and directly engage in agricultural, forestry, salt production, or aquaculture labors. In the case of fishery activities, ownership or use rights over fishing vessels and active participation in fishing are required;

b) Residence at the local area where these production activities occur is mandatory, as per residence laws.

6. xem bóng đá trực tiếp nhà cái from the conversion of agricultural land granted by the State for production activities by households or individuals.

7. xem bóng đá trực tiếp nhà cái from interest on deposits with banks or credit institutions, and interest from life insurance contracts.

8. xem bóng đá trực tiếp nhà cái from remittances.

9. Additional compensation for night work or overtime wages that exceed daytime or standard working hours as per legal regulations.

10. Pensions paid by the Social Insurance Fund as per Social Insurance Law, and monthly pensions from voluntary pension funds. Individuals residing and working in Vietnam are exempt from taxes on pensions paid by foreign entities.

11. xem bóng đá trực tiếp nhà cái from scholarships that include:

a) Scholarships from the state budget;

b) Scholarships from domestic and international organizations (inclusive of living expenses) under the supporting and educational encouragement programs of those organizations.

12. Compensation from life insurance, non-life insurance, health insurance, work accident compensation, state compensation, and other compensations as per the law.

13. xem bóng đá trực tiếp nhà cái from charitable foundations sanctioned or recognized by competent state authorities, operating non-profit for humanitarian and charitable purposes.

14. xem bóng đá trực tiếp nhà cái from foreign aid for charitable and humanitarian purposes under Government and non-Government approvals by competent state authorities in Vietnam.

The Ministry of Finance shall provide procedures and documentation to determine tax-exempt incomes stipulated in this Article.

15. xem bóng đá trực tiếp nhà cái from wages and salaries received by Vietnamese ship crew members working for foreign shipping or Vietnamese international shipping companies;

16. xem bóng đá trực tiếp nhà cái earned by individuals who own, utilize, or work aboard vessels from providing goods and services supporting offshore fishery activities.

Thus,under the above regulations, xem bóng đá trực tiếp nhà cái from remittances, i.e., money sent to Vietnam by relatives abroad, will be classified as tax-exempt xem bóng đá trực tiếp nhà cái.

Are incomes from foreign exchange remittances taxable in Vietnam? (Image from the Internet)

What are regulations on personal xem bóng đá trực tiếp nhà cái tax payers in Vietnam?

According to Article 2 of thePersonal xem bóng đá trực tiếp nhà cái Tax Law 2007, the following subject to taxation:

- Personal xem bóng đá trực tiếp nhà cái taxpayers are residents with taxable incomes stipulated in Article 3 of thePersonal xem bóng đá trực tiếp nhà cái Tax Law 2007generated within and outside Vietnam, and non-residents with taxable incomes stipulated in Article 3 of thePersonal xem bóng đá trực tiếp nhà cái Tax Law 2007generated within Vietnam.

- Residents are persons meeting one of the following conditions:

+ Present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of arrival in Vietnam;

+ Have regular residence in Vietnam, including registered permanent residence or rented accommodation per a lease contract in Vietnam.

- Non-residents are persons failing to meet the conditions specified in Clause 2, Article 2 of thePersonal xem bóng đá trực tiếp nhà cái Tax Law 2007.

What are regulations on converting taxable xem bóng đá trực tiếp nhà cái to Vietnamese Dong?

According to Article 6 of thePersonal xem bóng đá trực tiếp nhà cái Tax Law 2007:

- Taxable xem bóng đá trực tiếp nhà cái received in foreign currencies must be converted to Vietnamese Dong at the average exchange rate on the interbank foreign exchange market announced by the State Bank of Vietnam at the time xem bóng đá trực tiếp nhà cái arises.

- Taxable xem bóng đá trực tiếp nhà cái received in non-monetary forms must be converted to Vietnamese Dong based on the market value of the products or services or similar or equivalent products or services at the time the xem bóng đá trực tiếp nhà cái arises.