Are individuals with revenue from selling flowers and ornamental plants during Tet required to pay personal trực tiếp bóng đá hôm nay euro in Vietnam?
Are individuals with revenue from selling flowers and ornamental plants during Tet required to pay personal trực tiếp bóng đá hôm nay euro in Vietnam?
Based on Clause 1, Article 2 ofCircular 111/2013/TT-BTC, the taxable trực tiếp bóng đá hôm nay euro from business is regulated as follows:
Taxable trực tiếp bóng đá hôm nay euro
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- trực tiếp bóng đá hôm nay euro from business
trực tiếp bóng đá hôm nay euro from business is the trực tiếp bóng đá hôm nay euro derived from production and business activities in the following sectors:
a) trực tiếp bóng đá hôm nay euro from the production and trading of goods and services in all sectors and business lines as prescribed by law such as: production, trading of goods; construction; transportation; restaurant business; service business, including house rental services, land use rights, water surface, and other assets.
b) trực tiếp bóng đá hôm nay euro from independent practice activities of individuals in fields and occupations that are licensed or certified according to law provisions.
c) trực tiếp bóng đá hôm nay euro from agriculture, forestry, salt production, aquaculture, fishing activities that do not meet the conditions for tax exemption as guided in Point e, Clause 1, Article 3 of this Circular.
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Simultaneously, based on Article 2 of thePersonal trực tiếp bóng đá hôm nay euro Law 2007which provides for the subjects liable to personal trực tiếp bóng đá hôm nay euro as follows:
Tax Subjects
- The subject of personal trực tiếp bóng đá hôm nay euro is a resident individual with taxable income specified in Article 3 of this Law arising within and outside the territory of Vietnam and a non-resident individual having taxable income specified in Article 3 of this Law arising within the territory of Vietnam.
- A resident individual is someone who meets one of the following conditions:
a) Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of presence in Vietnam;
b) Having a regular residence in Vietnam, including registered permanent residence or having a rented house for residence in Vietnam under a rental contract with a term.
- A non-resident individual is someone who does not meet the conditions specified in Clause 2 of this Article.
Thus, according to the two aforementioned regulations, individuals with revenue from selling flowers and ornamental plants during Tet are subject to personal trực tiếp bóng đá hôm nay euro.
Are individuals with revenue from selling flowers and ornamental plants during Tet required to pay personal trực tiếp bóng đá hôm nay euro in Vietnam?(Image from the Internet)
What income is exempt from personal trực tiếp bóng đá hôm nay euro in Vietnam?
According to Article 4 of thePersonal trực tiếp bóng đá hôm nay euro Law 2007(amended by Clause 2, Article 1 of theAmended Personal trực tiếp bóng đá hôm nay euro Law 2012, supplemented by Clause 3, Article 2 of the2014 Law Amending Various Laws on Tax), the following personal trực tiếp bóng đá hôm nay euro is exempt from tax:
- trực tiếp bóng đá hôm nay euro from real estate transfers 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; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- trực tiếp bóng đá hôm nay euro from the transfer of a sole residential house, land use rights, and assets attached to them.
- trực tiếp bóng đá hôm nay euro from the value of land use rights allocated by the State.
- trực tiếp bóng đá hôm nay euro from inheritance, gifts being real estate 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; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- trực tiếp bóng đá hôm nay euro of households and individuals directly engaged in agriculture, forestry, salt production, aquaculture, or catching aquatic products without processing into other products or only through primary processing.
- trực tiếp bóng đá hôm nay euro from conversion of agricultural land allocated by the State for production.
- trực tiếp bóng đá hôm nay euro from interest on deposits at credit institutions or life insurance contracts.
- trực tiếp bóng đá hôm nay euro from overseas remittances.
- Night shift or overtime wages paid higher than day shifts or regular working hours as prescribed by law.
- Pensions paid by the Social Insurance Fund; pensions paid monthly by voluntary retirement funds.
- trực tiếp bóng đá hôm nay euro from scholarships, including:
+ Scholarships received from the state budget;
+ Scholarships received from domestic and foreign organizations under their academic encouragement programs.
- trực tiếp bóng đá hôm nay euro from compensation for life insurance contracts, non-life insurance, compensation for labor accidents, state compensation, and other compensations as prescribed by law.
- trực tiếp bóng đá hôm nay euro received from charitable funds permitted or recognized by competent state agencies, operating for charitable, humanitarian purposes, not for profit.
- trực tiếp bóng đá hôm nay euro from foreign sponsorship for charitable, humanitarian purposes in the form of governmental and non-governmental aid approved by competent state agencies.
- trực tiếp bóng đá hôm nay euro from wages and salaries of Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies engaged in international transport.
- trực tiếp bóng đá hôm nay euro of individuals owning ships, individuals having the right to use ships and individuals working on ships from the provision of goods and services directly serving offshore fishing activities.
What are regulations on thepersonal trực tiếp bóng đá hôm nay euro period in Vietnam?
According to Article 7 of thePersonal trực tiếp bóng đá hôm nay euro Law 2007as amended by Clause 3, Article 1 of theAmended Personal trực tiếp bóng đá hôm nay euro Law 2012, the personal trực tiếp bóng đá hôm nay euro period is regulated as follows:
- The tax period for resident individuals is prescribed as follows:
+ The annual tax period applies to trực tiếp bóng đá hôm nay euro from business; trực tiếp bóng đá hôm nay euro from wages and salaries;
+ Each occurrence of trực tiếp bóng đá hôm nay euro applies to trực tiếp bóng đá hôm nay euro from capital investment; trực tiếp bóng đá hôm nay euro from capital transfer, excluding security transactions; trực tiếp bóng đá hôm nay euro from real estate transfer; winnings; copyright trực tiếp bóng đá hôm nay euro; franchise trực tiếp bóng đá hôm nay euro; inheritance; gift trực tiếp bóng đá hôm nay euro;
+ Each transfer or annually for trực tiếp bóng đá hôm nay euro from securities transfer.
- The tax period for non-resident individuals is calculated for each occurrence of trực tiếp bóng đá hôm nay euro applicable to all taxable trực tiếp bóng đá hôm nay euro.
