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Can players play games without verifying their accounts in Vietnam?
A player, understood as someone who plays video games, uses electronic devices to interact with other players.
Pursuant to Article 37 ofDecree 147/2024/ND-CP, xem bóng đá trực tiếp nhà cái regulations are as follows:
Principles for managing online video games
1. online video games are classified as follows:
a) video games with interaction between multiple players simultaneously through xem bóng đá trực tiếp nhà cái enterprise's game server system (referred to as G1 games);
b) video games with interaction only between xem bóng đá trực tiếp nhà cái player and xem bóng đá trực tiếp nhà cái enterprise's game server system (referred to as G2 games);
c) video games with interaction between multiple players but no interaction with xem bóng đá trực tiếp nhà cái enterprise's game server system (referred to as G3 games);
d) video games downloaded over xem bóng đá trực tiếp nhà cái network with no interaction between players or with xem bóng đá trực tiếp nhà cái enterprise's game server system (referred to as G4 games);
e) For new forms of online video games not covered in points a, b, c, d of this clause, xem bóng đá trực tiếp nhà cái Ministry of Information and Communications advises and proposes management measures for submission to xem bóng đá trực tiếp nhà cái Prime Minister of Vietnam for consideration and decision.
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And pursuant to point e, clause 1, Article 39 ofDecree 147/2024/ND-CP, xem bóng đá trực tiếp nhà cái regulations are as follows:
Issuance of G1 network video game service license
1. Enterprises are granted a license to provide G1 network video game services when fulfilling xem bóng đá trực tiếp nhà cái following conditions:
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e) Having a technical equipment system ensuring full storage and updating of players' information in Vietnam, including: Full name; date of birth; mobile phone number in Vietnam. Account verification implementation using mobile phone numbers in Vietnam ensures that only verified accounts can participate in gaming; in cases where xem bóng đá trực tiếp nhà cái player is under 16, xem bóng đá trực tiếp nhà cái parent or legal guardian must register xem bóng đá trực tiếp nhà cái account using xem bóng đá trực tiếp nhà cái parent's or guardian's information according to civil law and is responsible for supervising and managing xem bóng đá trực tiếp nhà cái gaming time and content accessed by players under 16; player information should be erased after xem bóng đá trực tiếp nhà cái storage period expires as prescribed;
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And xem bóng đá trực tiếp nhà cái regulation at point e, clause 1, Article 48 ofDecree 147/2024/ND-CPpertains to G2, G3, G4 games as follows:
Issuance of certificate for G2, G3, G4 network video game service
1. Enterprises are granted a certificate to provide G2, G3, G4 games on xem bóng đá trực tiếp nhà cái network when meeting xem bóng đá trực tiếp nhà cái following conditions:
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e) Having a technical equipment system ensuring full storage and updating of players' information in Vietnam, including: Full name; date of birth; mobile phone number in Vietnam. Account verification implementation using mobile phone numbers in Vietnam ensures that only verified accounts can participate in gaming*; if xem bóng đá trực tiếp nhà cái player is under 16, xem bóng đá trực tiếp nhà cái parent or legal guardian must register xem bóng đá trực tiếp nhà cái account using xem bóng đá trực tiếp nhà cái parent's or guardian's information according to civil law and is responsible for supervising and managing xem bóng đá trực tiếp nhà cái gaming time and content accessed by players under 16; player information should be erased after xem bóng đá trực tiếp nhà cái storage period expires as prescribed;*
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Therefore, based on xem bóng đá trực tiếp nhà cái aforementioned regulations, if account verification is not applied, players will not be allowed to participate in video games.
Can players play games without verifying their accounts in Vietnam?Do players receiving prizes from competitions have to pay personal income tax?(Image from xem bóng đá trực tiếp nhà cái Internet)
Do players receiving prizes from competitions have to pay personal income tax in Vietnam?
Pursuant to clause 6, Article 3 of xem bóng đá trực tiếp nhà cáiLaw on Personal Income Tax 2007, amended by clause 2, Article 2 of xem bóng đá trực tiếp nhà cáiLaw Amending Tax Laws 2014, xem bóng đá trực tiếp nhà cái taxable income is specified as follows:
Taxable Income
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6. Income from winning prizes, including:
a) Lottery winnings;
b) Prizes from promotional activities;
c) Prizes from betting activities;
d) Prizes from games*, competitions with prizes, and other forms of winning.*
e) Other benefits that xem bóng đá trực tiếp nhà cái taxpayer receives either in cash or non-cash;
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Moreover, according to clause 1, Article 15 ofCircular 111/2013/TT-BTC, amended by Article 18 ofCircular 92/2015/TT-BTC, guidelines on xem bóng đá trực tiếp nhà cái tax basis for income from winning prizes are as follows:
Tax Basis for Income from Winning Prizes
xem bóng đá trực tiếp nhà cái basis for tax calculation on income from winning prizes is taxable income and tax rate.
- Taxable income
Taxable income from winning prizes is xem bóng đá trực tiếp nhà cái value of xem bóng đá trực tiếp nhà cái prize exceeding 10 million VND that xem bóng đá trực tiếp nhà cái taxpayer receives per occurrence of winning, regardless of xem bóng đá trực tiếp nhà cái number of times they receive xem bóng đá trực tiếp nhà cái prize.
In cases where a prize is won by multiple individuals, xem bóng đá trực tiếp nhà cái taxable income is allocated to each prize recipient. xem bóng đá trực tiếp nhà cái winner must present legal evidence. If there is no legal proof, xem bóng đá trực tiếp nhà cái prize-winning income is attributed to one individual. If an individual wins multiple prizes in a single competition, xem bóng đá trực tiếp nhà cái taxable income is based on xem bóng đá trực tiếp nhà cái total value of xem bóng đá trực tiếp nhà cái prizes.
Taxable income for certain prize-winning games. Specifically:
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c) For winnings in betting, xem bóng đá trực tiếp nhà cái entire prize value exceeding 10 million VND that xem bóng đá trực tiếp nhà cái participant receives before any deductions for expenses is taxable.
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Additionally, pursuant to clause 1, Article 2 of xem bóng đá trực tiếp nhà cáiLaw on Personal Income Tax 2007, xem bóng đá trực tiếp nhà cái subjects liable for personal income tax are resident individuals with taxable income specified in Article 3 of xem bóng đá trực tiếp nhà cáiLaw on Personal Income Tax 2007arising inside and outside xem bóng đá trực tiếp nhà cái territory of Vietnam, and non-resident individuals with taxable income specified in Article 3 of xem bóng đá trực tiếp nhà cáiLaw on Personal Income Tax 2007arising within xem bóng đá trực tiếp nhà cái territory of Vietnam.
From xem bóng đá trực tiếp nhà cái above provisions, it can be seen that players who receive prizes from competitions must fulfill their obligation to pay personal income tax as xem bóng đá trực tiếp nhà cái income arising from competition prizes is income from winnings subject to personal income tax.
Note: players are required to pay personal income tax only when xem bóng đá trực tiếp nhà cái value of xem bóng đá trực tiếp nhà cái prize exceeds 10 million VND per occurrence of winning, regardless of xem bóng đá trực tiếp nhà cái number of times they receive xem bóng đá trực tiếp nhà cái prize.
What types of income are exempt from personal income tax in Vietnam?
Pursuant to Article 4 of xem bóng đá trực tiếp nhà cáiLaw on Personal Income Tax 2007, supplemented by clause 3, Article 2 of xem bóng đá trực tiếp nhà cáiLaw Amending Tax Laws 2014, and amended by clause 2, Article 1 of xem bóng đá trực tiếp nhà cáiLaw on Personal Income Tax Amendment 2012, xem bóng đá trực tiếp nhà cái following types of individual income are exempt from personal income tax:
- Income from real estate transfers between spouses; biological parents and children; adoptive parents and adopted children; in-laws to daughter-in-laws; father-in-law, mother-in-law with son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- Income from xem bóng đá trực tiếp nhà cái transfer of houses, residential land use rights, and assets attached to residential land of an individual in cases where xem bóng đá trực tiếp nhà cái individual owns only one house, residential land.
- Income from xem bóng đá trực tiếp nhà cái value of land use rights allocated by xem bóng đá trực tiếp nhà cái State.
- Income from inheritances, gifts of real estate between spouses; biological parents and children; adoptive parents and adopted children; in-laws to daughter-in-laws; father-in-law, mother-in-law with son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- Income of households, individuals directly engaged in agricultural production, forestry, salt-making, aquaculture not processed into other products or only undergo normal preliminary processing.
- Income from xem bóng đá trực tiếp nhà cái exchange of agricultural land for households, individuals granted by xem bóng đá trực tiếp nhà cái State for production.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- xem bóng đá trực tiếp nhà cái portion of night shift wage, overtime wage paid higher than xem bóng đá trực tiếp nhà cái day shift wage and regular working hours as prescribed by law.
- Pensions paid by xem bóng đá trực tiếp nhà cái Social Insurance Fund; pensions paid monthly by voluntary pension funds.
- Income from scholarships, including:
+ Scholarships awarded from xem bóng đá trực tiếp nhà cái state budget;
+ Scholarships awarded by domestic and foreign organizations under xem bóng đá trực tiếp nhà cái scholarship support program of those organizations.
- Income from insurance compensation contracts, non-life insurance, occupational accident compensation, state compensation, and other compensations as prescribed by law.
- Income received from charitable funds permitted or recognized by competent state agencies for establishment or recognition, operating for non-profit, humanitarian, and charitable purposes.
- Income received from foreign aid for charitable and humanitarian purposes in xem bóng đá trực tiếp nhà cái form of government and non-governmental aid approved by competent state agencies.
- Income from wages and remunerations of Vietnamese sailors working for foreign shipping lines or Vietnamese shipping companies engaged in international transport.
- Income of individuals who are ship owners, individuals who have xem bóng đá trực tiếp nhà cái right to use ships, and individuals working on ships from activities supplying goods, services directly serving offshore fishery exploitation and catching.
