Are persons having a place of habitual residence in Vietnam required to pay personal xem bóng đá trực tiếp vtv2?

Are persons having a place of habitual residence in Vietnam required to pay personal xem bóng đá trực tiếp vtv2?

Pursuant to Article 2 of the2007 Personal xem bóng đá trực tiếp vtv2 Lawwhich stipulates the subjects to tax as follows:

Subjects to Tax

1. Subjects of personal xem bóng đá trực tiếp vtv2 include resident individuals earning taxable income specified in Article 3 of this Law within and outside the territory of Vietnam, and non-resident individuals earning taxable income specified in Article 3 of this Law within the territory of Vietnam.

2. Resident individuals are those who meet one of the following conditions:

a) Being present in Vietnam for 183 days or more in a calendar year or within 12 consecutive months from the first day of their presence in Vietnam;

b) Having a place of habitual residence in Vietnam, including a registered permanent residence or a rented house in Vietnam according to a fixed-term lease contract.

3. Non-resident individuals are those who do not meet the conditions stipulated in Clause 2 of this Article.

Therefore, according to the above regulations, individuals who have a place of habitual residence in Vietnam, including a registered permanent residence or a rented house in Vietnam under a fixed-term lease contract, are considered residents.

Furthermore, if these residents generate taxable income, they will be required to pay personal xem bóng đá trực tiếp vtv2.

Are persons having a place of habitual residence in Vietnam required to pay personal xem bóng đá trực tiếp vtv2? (Image from Internet)

Whenwill residents with a place of habitual residence in Vietnam have to pay personal xem bóng đá trực tiếp vtv2?

As mentioned above, if these residents generate taxable income, they will be required to pay personal xem bóng đá trực tiếp vtv2.

To be specific: xem bóng đá trực tiếp vtv2 types are described in Article 3 of the2007 Personal xem bóng đá trực tiếp vtv2 Law(amended by Clauses 1 and 2, Article 2 of the2014 Law on Amending Tax Lawsand amended by Clause 1, Article 1 of the2012 Amended Personal xem bóng đá trực tiếp vtv2 Law) as follows:

Taxable xem bóng đá trực tiếp vtv2

Personal taxable xem bóng đá trực tiếp vtv2 comprises the following types of xem bóng đá trực tiếp vtv2, excluding the xem bóng đá trực tiếp vtv2 exempt from tax stipulated in Article 4 of this Law:

1. xem bóng đá trực tiếp vtv2 from business activities, including:

a) xem bóng đá trực tiếp vtv2 from manufacturing and trading goods and services;

b) xem bóng đá trực tiếp vtv2 from independent professional activities of individuals who have practice licenses or certificates as prescribed by law.

xem bóng đá trực tiếp vtv2 from business activities stipulated in this clause does not include the xem bóng đá trực tiếp vtv2 of individuals with annual revenue of 100 million dong or less.

2. xem bóng đá trực tiếp vtv2 from salaries and wages, including:

a) Salaries, wages, and remunerations of salary or wage nature;

b) Allowances, subsidies, excluding allowances and subsidies as stipulated by law for persons with meritorious services; national defense and security allowances; occupational hazard and risk allowances for jobs with hazardous and dangerous conditions; attractiveness allowances, region allowances as stipulated by law; sudden difficulty allowances, occupational accident and disease allowances, one-time childbirth or adoption allowances, reduction in work capacity allowances, one-time retirement allowances, monthly survivor's allowances, and other allowances and subsidies as stipulated by the social insurance law; severance and job loss allowances as stipulated by the Labor Code; social protection allowances and other allowances and subsidies not of salary or wage nature as stipulated by the Government of Vietnam.

3. xem bóng đá trực tiếp vtv2 from capital investment, including:

a) Loan interest;

b) Dividend;

c) xem bóng đá trực tiếp vtv2 from capital investment in other forms, excluding xem bóng đá trực tiếp vtv2 from Government of Vietnam bonds.

4. xem bóng đá trực tiếp vtv2 from capital transfers, including:

a) xem bóng đá trực tiếp vtv2 from transferring capital shares in economic entities;

b) xem bóng đá trực tiếp vtv2 from transferring securities;

c) xem bóng đá trực tiếp vtv2 from capital transfer in other forms.

5. xem bóng đá trực tiếp vtv2 from real estate transfer, including:

a) xem bóng đá trực tiếp vtv2 from transferring land use rights and assets attached to land;

b) xem bóng đá trực tiếp vtv2 from transferring ownership or use rights of residential housing;

c) xem bóng đá trực tiếp vtv2 from transferring lease rights of land and water surface;

d) Other incomes arising from real estate transfer in any form.

6. xem bóng đá trực tiếp vtv2 from winning prizes, including:

a) Lottery winnings;

b) Prizes from promotional activities;

c) Winnings from betting transactions;

d) Winnings from games, contests with prizes, and other prize-winning forms.

7. xem bóng đá trực tiếp vtv2 from copyrights, including:

a) xem bóng đá trực tiếp vtv2 from the transfer, assignment of intellectual property rights;

b) xem bóng đá trực tiếp vtv2 from technology transfer.

8. xem bóng đá trực tiếp vtv2 from franchises.

9. xem bóng đá trực tiếp vtv2 from inheritances, including securities, capital shares in economic entities, business establishments, real estate, and other assets subject to ownership or use registration.

10. xem bóng đá trực tiếp vtv2 from gifts, including securities, capital shares in economic entities, business establishments, real estate, and other assets subject to ownership or use registration.

The Government of Vietnam stipulates in detail and guides the implementation of this Article.

Thus,for the 10 cases above, residents with a place of habitual residence in Vietnam will have to pay personal xem bóng đá trực tiếp vtv2 if income is generated from these activities.

Whats are cases ofpersonal xem bóng đá trực tiếp vtv2 reduction in Vietnam?

Pursuant to Article 5 of the2007 Personal xem bóng đá trực tiếp vtv2 Lawas follows:

Tax Reduction

Taxpayers facing difficulties due to natural disasters, fires, accidents, or serious illnesses affecting their tax-paying ability shall be considered for tax reduction corresponding to the degree of damage but not exceeding the payable tax amount.

Therefore,taxpayers experiencing difficulties in the following cases will be eligible for tax reductions:

[1] Natural disasters

[2] Fires

[3] Accidents

[4] Serious illnesses

Affecting the tax-paying ability will be considered for a tax reduction corresponding to the degree of damage but not exceeding the payable tax amount.