Thưởng Tết cho người nào động bằng quà là hiện vật trị giá 2 triệu có tính thuế trực tiếp bóng đá hôm nay euro cá nhân không?

Do Lunar New Year gifts valued at 2 million for employees subject to personal vtv2 trực tiếp bóng đá hôm nay in Vietnam?

Based on subsection d.7, point d, clause 2, Article 2 ofCircular 111/2013/TT-BTCguiding vtv2 trực tiếp bóng đá hôm nay from wages and salaries:

Taxable incomes

According to Article 3 of the Law on Personal vtv2 trực tiếp bóng đá hôm nay and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:

1. vtv2 trực tiếp bóng đá hôm nay from business

vtv2 trực tiếp bóng đá hôm nay from business is vtv2 trực tiếp bóng đá hôm nay gained from production and business activities in the following fields:

a) vtv2 trực tiếp bóng đá hôm nay from the production and business of goods and services in all fields and sectors as regulated by law, such as: production and trading of goods; construction; transportation; catering business; service business, including house rental services, land use rights, water surfaces, and other assets.

b) vtv2 trực tiếp bóng đá hôm nay from independent professional activities of individuals in fields and sectors licensed or certified as prescribed by law.

c) vtv2 trực tiếp bóng đá hôm nay from agricultural, forestry, salt production, aquaculture, and fishing activities not meeting the conditions for tax exemption as guided in point e, clause 1, Article 3 of this Circular.

2. vtv2 trực tiếp bóng đá hôm nay from wages and salaries

...

d) Monetary or non-monetary benefits outside wages and salaries provided by the employer to the taxpayer in any form:

...

d.7) Other benefits.

Other benefits that employers provide to employees on holidays, such as consulting services, tax services for specific individuals or groups, expenses for domestic helpers like drivers, cooks, and other household workers under contract...

...

Other benefits that employers provide to employees on holidays and celebrations, such as expenses for March 8, birthdays, Lunar New Year gifts, and presents for Lunar New Year, are classified as income from wages and salaries and therefore subject to personal vtv2 trực tiếp bóng đá hôm nay.

Therefore, according to this regulation, a Lunar New Year gift in kind valued at 2 million for employees will also be subject to personal vtv2 trực tiếp bóng đá hôm nay.

Do Lunar New Year gifts valued at 2 million for employees subject to personal vtv2 trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)

Which income is exempt from personal vtv2 trực tiếp bóng đá hôm nay in Vietnam?

According to Article 4 ofDecree 65/2013/ND-CP, the provisions are as follows:

- vtv2 trực tiếp bóng đá hôm nay from the transfer of real estate (including residential houses, buildings formed in the future as stipulated in real estate business laws) between: 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 grandchildren; maternal grandparents and grandchildren; siblings.

- vtv2 trực tiếp bóng đá hôm nay from the transfer of residential houses, the right to use homestead land, and properties attached to such land of individuals when the transferor owns only one residential house or one parcel of homestead land in Vietnam.

The individual transferring must meet the following conditions:

+ At the time of transfer, the individual holds ownership or use rights to only one residential house or one parcel of land (including cases with a house or building attached to that parcel);

+ The individual has held ownership or use rights to the house or land for at least 183 days by the time of transfer;

+ The house and rights to the homestead land are transferred entirely.

The determination of ownership and use rights for the house and homestead land is based on the certificate of ownership and use rights.

Individuals transferring the house, or homestead land must declare and bear responsibility before the law for the accuracy of such declarations.

If the competent authority discovers inaccurate declarations, the exemption is not applicable, and legal penalties apply.

- vtv2 trực tiếp bóng đá hôm nay from the value of land use rights granted by the State without payment or with reduced land levy.

- vtv2 trực tiếp bóng đá hôm nay from inheritance or gifts of real estate (including residential houses, buildings formed in the future as stipulated by real estate business laws) between: 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 grandchildren; maternal grandparents and grandchildren; siblings.

- vtv2 trực tiếp bóng đá hôm nay of households and individuals directly engaging in agricultural, forestry, salt, aquaculture, and fishing activities not processed into other products besides simple processing.

Households and individuals must satisfy the following conditions:

+ Legal land or water use rights for production and direct participation in agricultural, forestry, salt, or aquaculture work. For fishing, they must have ownership or use rights for boats or fishing gear and directly engage in fishing.

+ Actual residency in the local area where these production activities occur, according to the Residence Law.

- vtv2 trực tiếp bóng đá hôm nay from converting agricultural land allocated by the State for production.

- vtv2 trực tiếp bóng đá hôm nay from interest on bank deposits, credit institution deposits, and interest from life insurance contracts.

- vtv2 trực tiếp bóng đá hôm nay from remittances.

- Wage and salary portions for night shifts and overtime paid higher than those for regular working hours, as prescribed by the law.

- Retirement pensions from social insurance funds pursuant to the Social Insurance Law, monthly pensions from voluntary pension funds. Individuals living and working in Vietnam are exempted from taxes on foreign pension incomes.

- Scholarship vtv2 trực tiếp bóng đá hôm nay, including:

+ Scholarships from the State budget;

+ Scholarships from domestic and foreign organizations (including living allowances) under approved educational support programs.

- Compensation from life and non-life insurance, health insurance, compensation for occupational accidents, state compensations, and other legal compensations.

- vtv2 trực tiếp bóng đá hôm nay from charitable funds approved or recognized by competent state agencies, which operate for humanitarian purposes and non-profit.

- vtv2 trực tiếp bóng đá hôm nay from foreign charitable, humanitarian aid, either from the Government of Vietnam or non-Government entities approved by competent state agencies.

- vtv2 trực tiếp bóng đá hôm nay from wages or salaries of Vietnamese seamen working for foreign or Vietnamese international shipping companies.

- vtv2 trực tiếp bóng đá hôm nay of individuals owning or using vessels and individuals working on such vessels from providing goods or services directly supporting offshore fishing.

What are regulations onpersonal vtv2 trực tiếp bóng đá hôm nay periodin Vietnam?

According to Article 7 of theLaw on Personal vtv2 trực tiếp bóng đá hôm nay 2007(amended by Clause 3, Article 1 of theAmended Personal vtv2 trực tiếp bóng đá hôm nay Law 2012), the tax period is regulated as follows:

- The tax period for resident individuals is determined as follows:

+ Annual tax period applies to vtv2 trực tiếp bóng đá hôm nay from business activities; vtv2 trực tiếp bóng đá hôm nay from wages and salaries;

+ Tax period for each occasion of vtv2 trực tiếp bóng đá hôm nay generation applies to investment vtv2 trực tiếp bóng đá hôm nay; capital transfer vtv2 trực tiếp bóng đá hôm nay, excluding securities transfer; real estate transfer vtv2 trực tiếp bóng đá hôm nay; winning vtv2 trực tiếp bóng đá hôm nay; royalty vtv2 trực tiếp bóng đá hôm nay; franchising vtv2 trực tiếp bóng đá hôm nay; inheritance vtv2 trực tiếp bóng đá hôm nay; gift vtv2 trực tiếp bóng đá hôm nay;

+ Tax period for securities transfer is determined either per transfer occasion or annually.

- The tax period for non-resident individuals is determined per vtv2 trực tiếp bóng đá hôm nay occasion for all taxable incomes.