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Does đá bóng trực tiếp New Year's lucky money given by đá bóng trực tiếp employer to employees incur personal income tax in Vietnam?
According to point e, clause 2, Article 2 ofCircular 111/2013/TT-BTC, it is stipulated:
Taxable Income Items
...
- Income from wages, remuneration
Income from wages and remuneration is income received by employees from employers, including:
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e) Rewards in cash or non-cash forms in any manner, including rewards in securities, except for đá bóng trực tiếp following rewards:
e.1) Rewards attached to titles conferred by đá bóng trực tiếp State, including rewards attached to emulation titles, forms of rewards according to đá bóng trực tiếp provisions of đá bóng trực tiếp law on emulation and rewards, specifically:
e.1.1) Rewards attached to emulation titles such as National Emulation Fighter; Sector, ministry, central unions level Emulation Fighter; Local Emulation Fighter, Advanced Laborer, Advanced Fighter.
e.1.2) Rewards attached to forms of commendation.
e.1.3) Rewards attached to titles conferred by đá bóng trực tiếp State.
e.1.4) Rewards attached to awards from associations and organizations of political, socio-political, social, social-professional organizations at central and local levels, in accordance with their charters and đá bóng trực tiếp provisions of đá bóng trực tiếp Law on Emulation and Rewards.
e.1.5) Rewards attached to đá bóng trực tiếp Ho Chi Minh Prize, State Prize.
e.1.6) Rewards attached to commemorative medals, badges.
e.1.7) Rewards attached to certificates of merit, acknowledgments.
đá bóng trực tiếp authority to decide on commendations and đá bóng trực tiếp reward levels attached to these emulation titles and forms of commendation must comply with đá bóng trực tiếp provisions of đá bóng trực tiếp Law on Emulation and Rewards.
e.2) Rewards attached to national and international awards recognized by đá bóng trực tiếp Government of Vietnam.
e.3) Rewards for technical innovations, inventions, and discoveries recognized by competent state agencies.
e.4) Rewards for detecting and reporting law violations to competent state agencies.
....
Thus, đá bóng trực tiếp New Year's lucky money from đá bóng trực tiếp employer is considered a form of reward, and this reward does not belong to đá bóng trực tiếp types exempted from personal income tax. Therefore, đá bóng trực tiếp New Year's lucky money from đá bóng trực tiếp employer is taxable income for personal income tax purposes.
Does đá bóng trực tiếp New Year's lucky money given by đá bóng trực tiếp employer to employees incur personal income tax in Vietnam?(Image from đá bóng trực tiếp Internet)
What are responsibilities of đá bóng trực tiếp employer in declaring and paying taxes for New Year's lucky money in Vietnam?
Article 24 of đá bóng trực tiếpPersonal Income Tax Law 2007amended by clause 6, Article 1 of đá bóng trực tiếpAmended Personal Income Tax Law 2012stipulates đá bóng trực tiếp responsibilities of organizations and individuals in declaring, deducting, paying taxes, and finalizing taxes as follows:
Responsibilities of organizations and individuals paying income and responsibilities of resident taxpayers
- đá bóng trực tiếp responsibility for declaring, deducting, paying taxes, and finalizing taxes is specified as follows:
a) Organizations and individuals paying income have đá bóng trực tiếp responsibility to declare, deduct, pay taxes into đá bóng trực tiếp state budget, and finalize taxes for taxable incomes paid to taxpayers;
b) Individuals with taxable income are responsible for declaring, paying taxes into đá bóng trực tiếp state budget, and finalizing taxes according to đá bóng trực tiếp law.
- Organizations and individuals paying income must provide information about income and đá bóng trực tiếp taxpayer's dependents under their management according to đá bóng trực tiếp provisions of đá bóng trực tiếp law.
- đá bóng trực tiếp Government of Vietnam regulates đá bóng trực tiếp tax deduction rate appropriate for each type of income specified in point a, clause 1 of this Article and tax finalization as specified in clause 1 of this Article.
Thus, when a employer gives New Year's lucky money to its employees, đá bóng trực tiếp employer is responsible for declaring, deducting, paying taxes into đá bóng trực tiếp state budget, and finalizing tax on this wage and salary-type income.
Is thelucky money subject topersonal income tax in Vietnam?
Based on đá bóng trực tiếp provisions of clause 10, Article 2 ofCircular 111/2013/TT-BTCregarding income from gifts subject to personal income tax as follows:
Taxable Income Items
...
- Income from receiving gifts
Income from receiving gifts is đá bóng trực tiếp income of individuals received from organizations and individuals both inside and outside đá bóng trực tiếp country. To be specific:
a) Regarding gifts that are securities including: shares, đá bóng trực tiếp right to purchase shares, bonds, treasury bills, fund certificates, and other types of securities according to đá bóng trực tiếp Law on Securities; shares of individuals in joint-stock companies as per đá bóng trực tiếp Law on Enterprises.
b) Regarding gifts that are stakes in economic organizations or business establishments including: stakes in limited liability companies, cooperatives, partnerships, business cooperation contracts, individual enterprises, business establishments of individuals, stakes in associations, and legally established funds according to đá bóng trực tiếp law or đá bóng trực tiếp entire business establishment if it is a private enterprise or individual business establishment.
c) Regarding gifts that are real estate including: land use rights; land use rights with attached assets; house ownership, including future housing; infrastructure and constructions attached to land, including future constructions; land leasing rights; water body leasing rights; other incomes received from inheritance as real estate in any form; except đá bóng trực tiếp income from gifts as real estate guided at point d, clause 1, Article 3 of this Circular.
d) Regarding gifts that are other assets requiring registration of ownership or use rights with state management agencies such as: automobiles; motorcycles, mopeds; watercraft, including barges, canoes, tugboats, pushboats; boats, including yachts; aircraft; hunting guns, sporting guns.
Thus, đá bóng trực tiếp individual's income from gifts subject to personal income tax includes only gifts that are securities, stakes in economic organizations or business establishments, real estate, and other assets requiring registration of ownership or use.
đá bóng trực tiếp above regulation does not stipulate that income from gifts in cash must incur personal income tax. Therefore, if you receive lucky money as a gift from relatives, you are not required to pay personal income tax.
