Có phải đóng thuế đá bóng trực tiếp cá nhân khi được thưởng Tết Nguyên đán 2025 bằng sản phẩm của
Are kết quả bóng đá trực tiếp 2025 Tet bonus in kind subject to personal income tax in Vietnam?
Point e, Clause 2, Article 2 ofCircular 111/2013/TT-BTCstipulates that bonuses in wages or salaries will not be subject to personal income tax:
Taxable Incomes
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2. Income from wages and salaries
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e) Bonuses in cash or non-cash forms in any manner***, including bonuses in securities, except for kết quả bóng đá trực tiếp following bonuses:*
e.1) Bonuses accompanied by titles conferred by kết quả bóng đá trực tiếp State, including bonuses with competition titles, reward forms according to kết quả bóng đá trực tiếp law on emulation and commendation, specifically:
e.1.1) Bonuses accompanied by emulation titles such as National Emulation Soldier; Ministry, sector, central union, province, and city-level Emulation Soldier; grassroots Emulation Soldier, Excellent Worker, Advanced Soldier.
e.1.2) Bonuses accompanied by forms of commendation.
e.1.3) Bonuses accompanied by titles conferred by kết quả bóng đá trực tiếp State.
e.1.4) Bonuses associated with awards presented by organizations such as political organizations, socio-political organizations, social organizations, and social-professional organizations at kết quả bóng đá trực tiếp central and local levels conforming to their regulations and kết quả bóng đá trực tiếp Law on Emulation and Commendation.
e.1.5) Bonuses associated with kết quả bóng đá trực tiếp Ho Chi Minh Award and State Award.
e.1.6) Bonuses associated with Commemorative Medals and Badges.
e.1.7) Bonuses associated with Certificates of Merit and Commendation Certificates.
kết quả bóng đá trực tiếp authority to make commendation decisions, kết quả bóng đá trực tiếp bonus levels attached to kết quả bóng đá trực tiếp emulation titles, and commendation forms above must comply with kết quả bóng đá trực tiếp Law on Emulation and Commendation.
e.2) Bonuses associated with national and international awards recognized by kết quả bóng đá trực tiếp Government of Vietnam.
e.3) Bonuses related to technical improvements, inventions, and innovations recognized by competent State authorities.
e.4) Rewards for discovering and reporting legal violations to competent State authorities.
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According to kết quả bóng đá trực tiếp above regulations, bonuses in cash or non-cash forms in any manner, if not falling under kết quả bóng đá trực tiếp cases specified in Point e, Clause 2, Article 2 ofCircular 111/2013/TT-BTC, are subject to personal income tax.
Thus, employees receiving Tet 2025 bonuses as company products must still pay personal income tax if kết quả bóng đá trực tiếp value of kết quả bóng đá trực tiếp bonus reaches kết quả bóng đá trực tiếp taxable level.
Are kết quả bóng đá trực tiếp 2025 Tet bonus in kind subject to personal income tax in Vietnam?(Image from Internet)
Which entities arepersonal income taxpayers in Vietnam?
Based on Article 2 of kết quả bóng đá trực tiếpPersonal Income Tax Law 2007, kết quả bóng đá trực tiếp subjects required to pay personal income tax are specified as follows:
Subjects required to pay personal income tax include resident individuals with taxable incomes specified in Article 3 of kết quả bóng đá trực tiếpPersonal Income Tax Law 2007arising inside and outside kết quả bóng đá trực tiếp territory of Vietnam and non-resident individuals with taxable incomes specified in Article 3 of kết quả bóng đá trực tiếpPersonal Income Tax Law 2007arising within kết quả bóng đá trực tiếp territory of Vietnam.
A resident individual is one who meets one of kết quả bóng đá trực tiếp following conditions:
- Being present in Vietnam for 183 days or more during a calendar year or 12 consecutive months from kết quả bóng đá trực tiếp first day of presence in Vietnam;
- Having a regular place of residence in Vietnam, including a permanent residence registration or a rented house in Vietnam according to a lease contract with a term.
A non-resident individual does not meet kết quả bóng đá trực tiếp conditions prescribed in Clause 2 of kết quả bóng đá trực tiếpPersonal Income Tax Law 2007
What incomes are exempt from personal income tax in Vietnam?
According to Clause 1, Article 3 ofCircular 111/2013/TT-BTC(supplemented by Clauses 4 and 5, Article 12 ofCircular 92/2015/TT-BTC), kết quả bóng đá trực tiếp following incomes are exempt from tax:
- Income from kết quả bóng đá trực tiếp transfer of real estate (including future houses, future construction works under kết quả bóng đá trực tiếp law on real estate business) between husband and wife; 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; and siblings.
Real estate (including future houses, future construction works under real estate business law) formed during kết quả bóng đá trực tiếp marriage considered common property of kết quả bóng đá trực tiếp husband and wife, when divided upon divorce according to kết quả bóng đá trực tiếp agreement or court's decision, is tax-exempt.
- Income from kết quả bóng đá trực tiếp transfer of houses, residential land use rights, and assets associated with residential land where kết quả bóng đá trực tiếp transferor has only one house, residential land use right in Vietnam.
- Income from kết quả bóng đá trực tiếp value of land use rights allocated by kết quả bóng đá trực tiếp State to individuals without land payment or with reduced land levy under kết quả bóng đá trực tiếp law.
Individuals exempt or reduced from land levy when allocated land, if transferring kết quả bóng đá trực tiếp land area exempt or reduced from land levy, must declare and pay tax on income from kết quả bóng đá trực tiếp transfer of real estate as guided in Article 12 ofCircular 111/2013/TT-BTC.
- Income from inheritance or gifts being real estate (including future houses and construction works under real estate business law) between: husband and wife; 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.
- Income from kết quả bóng đá trực tiếp conversion of agricultural land to rationalize agricultural production without changing kết quả bóng đá trực tiếp land use purpose for households and individuals directly engaged in agricultural production, as allocated by kết quả bóng đá trực tiếp State for production.
- Income of households or individuals directly involved in agricultural production, forestry, salt production, aquaculture, and catching unprocessed or simply processed aquatic products not converted into other products.
- Income from interest on deposits at credit institutions, foreign bank branches, interest from life insurance contracts; income from interest on bonds of kết quả bóng đá trực tiếp Government of Vietnam.
- Income from remittances exempt from tax is kết quả bóng đá trực tiếp amount received from abroad by individuals sent by relatives who are overseas Vietnamese, Vietnamese laborers, personnel, or students working, or studying abroad sent back home.
If individuals receive remittances from foreigners sent back, complying with kết quả bóng đá trực tiếp regulations on encouraging remittances home by kết quả bóng đá trực tiếp State Bank of Vietnam, they are also exempt from tax as prescribed at this point.
kết quả bóng đá trực tiếp basis for determining exempt income at this point includes documents proving kết quả bóng đá trực tiếp source of money received from abroad and any payment documents by organizations paying on behalf (if any).
- Income from wages and salaries for night work, overtime paid higher than regular daytime work according to kết quả bóng đá trực tiếpLabor Code.
- Retirement pensions paid by kết quả bóng đá trực tiếp Social Insurance Fund according to kết quả bóng đá trực tiếp Social Insurance Law; monthly retirement pensions from a voluntary pension fund.
Individuals residing and working in Vietnam are exempt from tax on pensions paid from abroad.
- Income from scholarships.
- Income from compensation for life insurance, non-life insurance, health insurance contracts; compensation for labor accidents; compensation, support according to law on compensation, support, resettlement; state compensation and other compensation according to law.
- Income received from charitable funds established or recognized by competent State authorities and operating for charitable, humanitarian, or educational promotion purposes without profit.
- Income received from foreign aid for charitable and humanitarian purposes in kết quả bóng đá trực tiếp form of kết quả bóng đá trực tiếp Government of Vietnam and non-kết quả bóng đá trực tiếp Government of Vietnam approved by competent State authorities.
kết quả bóng đá trực tiếp basis for determining exempt income at this point is kết quả bóng đá trực tiếp document from competent State authorities approving kết quả bóng đá trực tiếp receipt of aid.
- Income from kết quả bóng đá trực tiếp salaries and wages of Vietnamese seamen received for working for foreign shipping lines or Vietnamese shipping lines engaged in international transportation.
- Income of individuals who are ship owners, individuals with kết quả bóng đá trực tiếp right to use kết quả bóng đá trực tiếp ship, and individuals working on ships obtained from providing goods and services directly serving offshore fishing activities.
