Khoản chi phí mua bảo hiểm nhân thọ có được được giảm trừ khi tính vtv2 trực tiếp bóng đá hôm nay

Are life insurance premiums eligible for personal trực tiếp bóng đá k+ tax deduction in Vietnam?

Based on point a, clause 2, Article 9 ofCircular 111/2013/TT-BTC, regarding deductions for insurance payments:

Deductions for Insurance Contributions, Voluntary Pension Funds

a) Insurance payments include: social insurance, health insurance, unemployment insurance, professional liability insurance for certain occupations that require mandatory insurance participation.

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Accordingly, insurance payments, including social insurance, health insurance, unemployment insurance, and professional liability insurance for certain occupations that require mandatory insurance participation, are considered insurance and voluntary pension fund contributions deductible when calculating personal trực tiếp bóng đá k+ tax.

Thus, the cost of purchasing life insurance, not being mandatory participation insurance, is not among the insurance contributions deductible for personal trực tiếp bóng đá k+ tax purposes.

Are life insurance premiums eligible for personal trực tiếp bóng đá k+ tax deduction in Vietnam?(Image from the Internet)

Are trực tiếp bóng đá k+ from life insurance contract interest and life insurance contract compensation exempt from personal trực tiếp bóng đá k+ tax in Vietnam?

According to point g, Article 3 ofCircular 111/2013/TT-BTC:

Tax-Exempt trực tiếp bóng đá k+

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g) trực tiếp bóng đá k+ from interest on deposits at credit institutions, foreign bank branches, interest from life insurance contracts; trực tiếp bóng đá k+ from interest on Government of Vietnam bonds.

g.1) Tax-exempt deposit interest as prescribed in this point refers to the individual trực tiếp bóng đá k+ received from interest on deposits in Vietnamese Dong, gold, foreign currency at credit institutions, foreign bank branches established and operating under the Law on Credit Institutions in forms of non-term deposits, term deposits, savings, deposit certificates, term notes, treasury bills, and other forms of receipted money under the principle of full principal and interest repayment to the depositor as agreed.

The basis for determining tax-exempt trực tiếp bóng đá k+ from deposit interest is the savings book (or savings card), deposit certificate, term note, treasury bill, and other documents under the principle of full principal and interest repayment to the depositor as agreed.

g.2) Interest from life insurance contracts refers to the interest that an individual receives according to a life insurance purchase contract from insurers.

The basis for determining tax-exempt trực tiếp bóng đá k+ from interest on life insurance contracts is the interest payment voucher from the life insurance contract.

g.3) Interest from Government of Vietnam bonds refers to the interest that an individual receives from purchasing Government of Vietnam bonds issued by the Ministry of Finance.

The basis for determining tax-exempt trực tiếp bóng đá k+ from interest on Government of Vietnam bonds is the par value, interest rate, and term on Government bonds.

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Thus, trực tiếp bóng đá k+ from interest on life insurance contracts and life insurance contract compensation is tax-exempt trực tiếp bóng đá k+. The basis for determining tax-exempt trực tiếp bóng đá k+ from interest on life insurance contracts is the interest payment voucher from the life insurance contract.

How is the personal trực tiếp bóng đá k+ tax period determined?

According to Article 7 of thePersonal trực tiếp bóng đá k+ Tax Law 2007(amended and supplemented by clause 3, Article 1 of theAmended Personal trực tiếp bóng đá k+ Tax Law 2012), the personal trực tiếp bóng đá k+ tax period is determined as follows:

(1) For Resident Individuals

- The annual tax period applies to trực tiếp bóng đá k+ from business; trực tiếp bóng đá k+ from salaries and wages;

- The tax period per occurrence of trực tiếp bóng đá k+ applies to trực tiếp bóng đá k+ from capital investment; trực tiếp bóng đá k+ from capital transfer, except for trực tiếp bóng đá k+ from securities transfer; trực tiếp bóng đá k+ from real estate transfer; trực tiếp bóng đá k+ from lottery winnings; trực tiếp bóng đá k+ from royalties; trực tiếp bóng đá k+ from franchising; trực tiếp bóng đá k+ from inheritance; and trực tiếp bóng đá k+ from gifts;

- The tax period per transfer occurrence or annually applies to trực tiếp bóng đá k+ from securities transfer.

Additionally, the annual tax period for trực tiếp bóng đá k+ from business and trực tiếp bóng đá k+ from salaries and wages is guided in Article 6 ofCircular 111/2013/TT-BTCas follows:

- For resident individuals:

+ Annual tax period: applies to trực tiếp bóng đá k+ from business and trực tiếp bóng đá k+ from salaries and wages.

In case an individual is present in Vietnam for 183 days or more in a calendar year, the tax period is calculated on a calendar year basis.  In case an individual is present in Vietnam for less than 183 days in a calendar year but for 183 days or more in 12 consecutive months starting from the first day of presence in Vietnam, the first taxable period is determined as 12 consecutive months from the first day of presence in Vietnam. From the second year onwards, the tax period is based on a calendar year basis.

+ Tax period per occurrence of trực tiếp bóng đá k+: applies to trực tiếp bóng đá k+ from capital investment, trực tiếp bóng đá k+ from capital transfer, trực tiếp bóng đá k+ from real estate transfer, trực tiếp bóng đá k+ from lottery winnings, trực tiếp bóng đá k+ from royalties, trực tiếp bóng đá k+ from franchising, trực tiếp bóng đá k+ from inheritance, and trực tiếp bóng đá k+ from gifts.

+ Tax period per occurrence or annually applies to trực tiếp bóng đá k+ from securities transfer.

(2) For Non-Resident Individuals

The tax period for non-resident individuals is calculated per occurrence of trực tiếp bóng đá k+.

In cases where a non-resident business individual has a fixed business location such as a store or booth, the tax period applies as for resident individuals with trực tiếp bóng đá k+ from business.