Cá nhân cư trú thuộc đối tượng nộp thuế thu bóng đá hôm nay trực tiếp cá nhân phải có mặt ở Việt Nam bao
How many days must residents subject to personal income trực tiếp bóng đá hôm nay be present in Vietnam?
As stipulated in point a, clause 1, Article 1 ofCircular 111/2013/TT-BTC(amended by Article 2 oftrực tiếp bóng đá hôm nay), a resident is someone who meets one of the following conditions:
- Being present in Vietnam for 183 days or more within a calendar year or within 12 continuous months from the first day of presence in Vietnam, wherein the arrival and departure day counts as one (01) day. The arrival and departure days are based on the certification of the immigration authority on the individual’s passport (or laissez-passer) when entering and leaving Vietnam. Entry and exit on the same day is counted as one day of residence.
The presence of an individual in Vietnam as guided in this point refers to their physical presence on the territory of Vietnam.
- Having a permanent place of residence in Vietnam.
Thus, residents subject to personal income trực tiếp bóng đá hôm nay must be present in Vietnam for 183 days or more within a calendar year or within 12 continuous months from the first day of presence in Vietnam, or meet the conditions regarding a permanent place of residence in Vietnam.
How many days must residents subject to personal income trực tiếp bóng đá hôm nay be present in Vietnam?(Image from the Internet)
What is the personal income trực tiếp bóng đá hôm nay calculation period for residents in Vietnam?
According to Article 7 of thePersonal Income trực tiếp bóng đá hôm nay Law 2007(amended by clause 3, Article 1 of theAmended Personal Income trực tiếp bóng đá hôm nay Law 2012):
trực tiếp bóng đá hôm nay Calculation Period
- The personal income trực tiếp bóng đá hôm nay period for residents is regulated as follows:
a) The annual trực tiếp bóng đá hôm nay period applies to income from business activities; income from wages and salaries;
b) The trực tiếp bóng đá hôm nay period for each time income arises applies to income from capital investment; income from capital transfers, except income from securities transfers; income from real estate transfers; income from winning prizes; income from copyrights; income from franchising; income from inheritance; income from gifts;
c) The trực tiếp bóng đá hôm nay period for each time transfer or annually applies to income from securities transfers.
- The trực tiếp bóng đá hôm nay period for non-residents is calculated each time income arises and applies to all taxable income.
The personal income trực tiếp bóng đá hôm nay calculation period for residents is annually applicable to income from business activities; income from wages and salaries.
The personal income trực tiếp bóng đá hôm nay calculation period for residents is for each time income arises and applies to income from capital investment; income from capital transfers, except income from securities transfers; income from real estate transfers; income from winning prizes; income from copyrights; income from franchising; income from inheritance; income from gifts.
What is the deadline for first-time taxpayer registration for residentsin Vietnam when a personal income trực tiếp bóng đá hôm nay obligation arises?
According to Article 33 of thetrực tiếp bóng đá hôm nay Administration Law 2019, the deadline for first-time taxpayer registration is as follows:
First-time Taxpayer Registration Deadline
...
2. For taxpayers who register directly with trực tiếp bóng đá hôm nay authorities, the deadline for taxpayer registration is 10 working days from the following dates:
a) Being granted the certificate of business registration, the license of establishment and operation, the certificate of investment registration, or the decision of establishment;
b) Commencing business activities for organizations that are not subject to business registration or household businesses, individual businesses that are subject to business registration but have not been granted a business registration certificate;
c) Rising the responsibility to withhold trực tiếp bóng đá hôm nay and pay trực tiếp bóng đá hôm nay on behalf of others; organizations paying trực tiếp bóng đá hôm nay on behalf of individuals under contracts and business cooperation documents;
d) Signing contracts for principal contractors or foreign subcontractors who declare and pay taxes directly to trực tiếp bóng đá hôm nay authorities; signing contracts or agreements in the field of petroleum;
dd) Rising the personal income trực tiếp bóng đá hôm nay obligation;
e) Rising the requirement for trực tiếp bóng đá hôm nay refunds;
g) Rising other obligations to the state budget.
3. Organizations or individuals paying income are responsible for taxpayer registration on behalf of individuals receiving income within 10 working days from the date the trực tiếp bóng đá hôm nay obligation arises if the individual does not have a taxpayer identification number; registering taxpayers on behalf of dependents of taxpayers within 10 working days from the date the taxpayer registers for family relief as prescribed by law in case the dependents do not have a taxpayer identification number.
The deadline for first-time taxpayer registration for a resident individual when a personal income trực tiếp bóng đá hôm nay obligation arises is 10 days.
