Are points in online video games subject to personal xem bóng đá trực tiếp nhà cái in Vietnam?

Are points in online video games subject to personal xem bóng đá trực tiếp nhà cái in Vietnam?

Based on the provisions at Clause 6 Article 2 ofCircular 111/2013/TT-BTC(some contents were annulled by Clause 7 Article 25 ofCircular 92/2015/TT-BTC), xem bóng đá trực tiếp nhà cái from winnings includes the following amounts:

Taxable incomes

...

6. xem bóng đá trực tiếp nhà cái from winnings

xem bóng đá trực tiếp nhà cái from winnings are amounts of money or in-kind prizes that an individual receives in the following forms:

a) Lottery winnings paid by lottery companies.

b) Winnings from promotion activities upon buying and selling goods or services as regulated by the Commercial Law.

c) Winnings from gambling and betting that are legally permitted.

d) Winnings from games, contests with prizes, and other forms of winnings organized by economic organizations, administrative agencies, associations, and other organizations or individuals.

...

And based on the provisions at Clause 40 Article 3 ofDecree 147/2024/ND-CP, it is regulated as follows:

Interpretation of terms

...

40. Points in online video games are rewards in the form of points that players receive during gameplay as designated and established by enterprises providing the online video game services. Reward points do not include game prizes, promotions, or other forms that can be converted and hold value outside the game.

41. Payment support services in online video games are all activities supporting enterprises providing online video game services to collect fees from players, including non-cash payment services, intermediary payment services, and other payment services as regulated by law.

...

Thus, based on the above provisions, points in online video games are not subject to personal xem bóng đá trực tiếp nhà cái from winnings as they do not include game prizes convertible to value outside the game.

Are points in online video games subject to PIT in Vietnam? (Image from the Internet)

Which entities aresubject to personal xem bóng đá trực tiếp nhà cái in Vietnam?

Based on Article 2 of thePersonal xem bóng đá trực tiếp nhà cái Law 2007, the specific subjects of personal xem bóng đá trực tiếp nhà cái are as follows:

The subjects of personal xem bóng đá trực tiếp nhà cái include resident individuals having taxable income specified in Article 3 of thePersonal xem bóng đá trực tiếp nhà cái Law 2007arising within and outside the territory of Vietnam, and non-resident individuals with taxable xem bóng đá trực tiếp nhà cái specified in Article 3 of thePersonal xem bóng đá trực tiếp nhà cái Law 2007arising within the territory of Vietnam.

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

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

- Having a permanent place of residence in Vietnam, including a registered permanent residence or a rented house for living in Vietnam under a lease contract with a term.

Non-resident individuals are those who do not meet the conditions specified in Clause 2 Article 2 of thePersonal xem bóng đá trực tiếp nhà cái Law 2007.

Which incomes are exempt from personal xem bóng đá trực tiếp nhà cái in Vietnam?

Pursuant to Article 4 of thePersonal xem bóng đá trực tiếp nhà cái Law 2007, supplemented by Clause 3 Article 2 of theLaw Amending Laws on Tax 2014and amended by Clause 2 Article 1 of theAmended Personal xem bóng đá trực tiếp nhà cái Law 2012, incomes exempt from personal xem bóng đá trực tiếp nhà cái are as follows:

- xem bóng đá trực tiếp nhà cái from real estate transfer among 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 paternal grandchildren; maternal grandparents and maternal grandchildren; and siblings with each other.

- xem bóng đá trực tiếp nhà cái from the transfer of residential houses, homestead land use rights, and assets attached to homestead land of individuals who have only one house, homestead land.

- xem bóng đá trực tiếp nhà cái from the value of land use rights of individuals allocated land by the State.

- xem bóng đá trực tiếp nhà cái from inheritance or gift which is real estate among 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 paternal grandchildren; maternal grandparents and maternal grandchildren; and siblings with each other.

- xem bóng đá trực tiếp nhà cái of households and individuals directly producing agriculture, forestry, making salt, raising, and fishing unprocessed or preprocessed aquatic products.

- xem bóng đá trực tiếp nhà cái from agricultural land conversion of households, individuals allocated by the State for production.

- xem bóng đá trực tiếp nhà cái from interest on deposits at credit institutions, interest from life insurance contracts.

- xem bóng đá trực tiếp nhà cái from remittances.

- Part of night shift, overtime pay higher than the usual day shift, day work salary as prescribed by law.

- Pensions paid by the Social Insurance Fund; pensions paid by voluntarily established retirement funds monthly.

- xem bóng đá trực tiếp nhà cái from scholarships, including:

+ Scholarships received from the state budget;

+ Scholarships from domestic and foreign organizations under their scholarship promotion programs.

- xem bóng đá trực tiếp nhà cái from insurance contract compensations for life, non-life insurance, accident compensations, state compensations, and other compensations as prescribed by law.

- xem bóng đá trực tiếp nhà cái received from charity funds permitted or recognized by competent state agencies, operating for charitable, humanitarian purposes, non-profit.

- xem bóng đá trực tiếp nhà cái received from foreign aid for charitable, humanitarian purposes in government and non-government forms approved by competent state agencies.

- xem bóng đá trực tiếp nhà cái from salaries and wages for Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies operating internationally.

- xem bóng đá trực tiếp nhà cái of individuals who are ship owners, individuals having ship use rights, and individuals working on ships from activities supplying goods, services directly serving offshore fishing.