Cách tính thuế thu trực tiếp bóng đá việt nam hôm nay cá nhân khi nhận cổ tức
What is Dividend?
According to Clause 5, Article 4 of the2020 Law on Enterprises, dividends are the net profit paid per share in cash or other assets.
Dividends can be understood as a portion of the profit that a company distributes to its shareholders after deducting all expenses and financial obligations, corresponding to the number of shares they own.
How to calculate personal trực tiếp bóng đá hôm nay when receiving dividends? (Image from the Internet)
Are Dividends Subject to Personal trực tiếp bóng đá hôm nay?
Clause 3, Article 2 ofCircular 111/2013/TT-BTC(Amended by Clause 6, Article 11 ofCircular 92/2015/TT-BTC) states:
Taxable trực tiếp bóng đá hôm nay
According to the provisions of Article 3 of the Personal trực tiếp bóng đá hôm nay Law and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
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3. trực tiếp bóng đá hôm nay from capital investment
trực tiếp bóng đá hôm nay from capital investment is the trực tiếp bóng đá hôm nay an individual receives in forms such as:
b) Dividends received from capital contribution to purchase shares.
c) Profit received from participating in capital contribution into limited liability companies, partnerships, cooperatives, joint ventures, business cooperation contracts, and other business formats as stipulated by the Law on Enterprises and the Law on Cooperatives; profit received from participating in the capital contribution to establish credit institutions according to the Law on Credit Institutions; contributing capital to securities investment funds and other investment funds established and operating in accordance with the law.
Profit of a private enterprise or a single-member limited liability company owned by an individual is not included in taxable trực tiếp bóng đá hôm nay from capital investment.
d) The increased portion of contributed capital value received upon dissolution of the enterprise, restructuring business models, division, split, merger, consolidation of enterprises, or when withdrawing capital.
đ) trực tiếp bóng đá hôm nay received from interest on bonds, treasury bills, and other valuable papers issued by domestic organizations, except for the trực tiếp bóng đá hôm nay as instructed at sub-point g.1 and g.3, point g, clause 1, Article 3 of this Circular.
e) Other trực tiếp bóng đá hôm nay received from capital investment in other forms including capital contribution by assets, by reputation, by land use rights, by inventions, patents.
g) trực tiếp bóng đá hôm nay from dividends paid in shares, trực tiếp bóng đá hôm nay from profit increased to capital.
Dividends are considered a form of income from capital investment. As per the above regulations, income from dividends received from capital contribution to purchase shares is subject to personal trực tiếp bóng đá hôm nay.
How to Calculate Personal trực tiếp bóng đá hôm nay when Receiving Dividends?
(1) For resident individuals, as stipulated in Article 10 ofCircular 111/2013/TT-BTC:
Basis for Calculating Tax on trực tiếp bóng đá hôm nay from Capital Investment
The basis for calculating tax on trực tiếp bóng đá hôm nay from capital investment is taxable trực tiếp bóng đá hôm nay and tax rate.
1. Taxable trực tiếp bóng đá hôm nay
Taxable trực tiếp bóng đá hôm nay from capital investment is the taxable trực tiếp bóng đá hôm nay that an individual receives as guided in clause 3, Article 2 of this Circular.
2. Tax rate on trực tiếp bóng đá hôm nay from capital investment applies a flat tax rate of 5%.
3. Timing for Determining Taxable trực tiếp bóng đá hôm nay
The timing for determining taxable trực tiếp bóng đá hôm nay from capital investment is when the organization or individual pays the trực tiếp bóng đá hôm nay to the taxpayer.
Specifically, the timing for determining taxable trực tiếp bóng đá hôm nay for certain cases is as follows:
a) For increased contributed capital value trực tiếp bóng đá hôm nay as guided at point d, clause 3, Article 2 of this Circular, the timing of determining trực tiếp bóng đá hôm nay from capital investment is when the individual realizes trực tiếp bóng đá hôm nay upon enterprise dissolution, restructuring business models, division, split, merger, consolidation or capital withdrawal.
b) For trực tiếp bóng đá hôm nay from profit increased to capital as guided at point g, clause 3, Article 2 of this Circular, the timing for determining trực tiếp bóng đá hôm nay from capital investment is when the individual transfers or withdraws capital.
c) For trực tiếp bóng đá hôm nay from dividends paid in shares as guided at point g, clause 3, Article 2 of this Circular, the timing for determining trực tiếp bóng đá hôm nay from capital investment is when the individual transfers shares.
d) In cases where individuals receive trực tiếp bóng đá hôm nay from overseas capital investments in any form, the timing for determining taxable trực tiếp bóng đá hôm nay is when the individual receives the trực tiếp bóng đá hôm nay.
4. Tax Calculation
Personal trực tiếp bóng đá hôm nay payable = Taxable income × Tax rate 5%
Thus, the basis for calculating tax on trực tiếp bóng đá hôm nay from capital investment (receiving dividends) is taxable trực tiếp bóng đá hôm nay and tax rate. The tax rate on trực tiếp bóng đá hôm nay from capital investment applies a flat tax rate of 5%.
The formula for calculating personal trực tiếp bóng đá hôm nay when receiving dividends is as follows:
| Personal trực tiếp bóng đá hôm nay payable = Taxable income × Tax rate 5% |
* Regarding the timing for determining taxable trực tiếp bóng đá hôm nay:
- Cash dividends: Tax is calculated at the time the company pays the trực tiếp bóng đá hôm nay.
- Share dividends: Tax is calculated when the individual transfers the shares.
In this case, the individual does not have to pay tax immediately. Tax arises only when transferring those shares.
- For overseas capital investments, tax is calculated when individuals actually receive trực tiếp bóng đá hôm nay from these sources.
(2) For non-resident individuals, Article 19 ofCircular 111/2013/TT-BTCprovides:
For trực tiếp bóng đá hôm nay from Capital Investment
Personal trực tiếp bóng đá hôm nay on income from capital investment of non-resident individuals is determined by the total taxable income non-residents receive from capital investment into organizations or individuals in Vietnam multiplied by (×) the tax rate of 5%.
Taxable trực tiếp bóng đá hôm nay, timing for determining taxable personal trực tiếp bóng đá hôm nay from capital investment for non-resident individuals is determined similarly to that for resident individuals according to the guidance in clause 1, clause 3, Article 10 of this Circular.
Thus, the calculation of personal trực tiếp bóng đá hôm nay when receiving dividends for non-resident individuals is carried out similarly to that for resident individuals. The tax calculation will be based on total taxable income non-residents receive from capital investment into organizations or individuals in Vietnam.
