Cách tính xem bóng đá trực tiếp vtv2ế xem bóng đá trực tiếp vtv2 nhập cá nhân theo tỷ lệ % trên doanh xem bóng đá trực tiếp vtv2 từ hoạt
How to calculate personal income xem bóng đá trực tiếp nhà cái as a percentage on revenue from insurance agent operation in Vietnam?
Based on Article 10 ofCircular 40/2021/TT-BTC, which stipulates the basis for xem bóng đá trực tiếp nhà cái calculation as follows:
Basis for xem bóng đá trực tiếp nhà cái Calculation
The basis for xem bóng đá trực tiếp nhà cái calculation for business households and individuals is the taxable revenue and the xem bóng đá trực tiếp nhà cái rate on revenue.
- Taxable Revenue
The taxable revenue for VAT and personal income xem bóng đá trực tiếp nhà cái (PIT) for business households and individuals is the total revenue, including xem bóng đá trực tiếp nhà cái (in case of taxable subjects), from all sales, processing fees, commission fees, and service supply fees arising during the xem bóng đá trực tiếp nhà cái period from activities of producing and trading goods or services. This includes bonuses, support for achieving sales targets, promotions, trade discounts, payment discounts, and monetary or non-monetary support; price supports, surcharges, additional fees, and other fees entitled under regulations; compensation for contract violations and other compensations (only counted in taxable PIT revenue); other revenue that business households and individuals are entitled to, regardless of whether they have received the money or not.
- xem bóng đá trực tiếp nhà cái Rate on Revenue
a) The xem bóng đá trực tiếp nhà cái rate on revenue includes VAT and PIT rates applied specifically to each field or profession as guided in Appendix I issued with this Circular.
b) In cases where a business household or individual operates in multiple fields or professions, they shall declare and calculate xem bóng đá trực tiếp nhà cái based on the xem bóng đá trực tiếp nhà cái rate on revenue applicable to each field or profession. If they cannot determine the taxable revenue of each field or profession or determine it incorrectly according to actual business, the xem bóng đá trực tiếp nhà cái authority shall determine the taxable revenue for each field or profession according to xem bóng đá trực tiếp nhà cái administration laws.
- Determining the xem bóng đá trực tiếp nhà cái Amount Payable
VAT payable = VAT taxable revenue x VAT rate
PIT payable = PIT taxable revenue x PIT rate
Where:
- VAT taxable revenue and PIT taxable revenue are guided in Clause 1 of this Article.
- VAT rate and PIT rate are guided in Appendix I issued with this Circular.
Additionally, based on Appendix 1, the list of fields and professions subject to VAT and PIT on revenue for business households and individuals is issued withCircular No. 40/2021/TT-BTC, insurance agent operation are determined to have a PIT rate of 5%.
Thus, the PIT payable by business households or individuals with revenue from insurance agent operation is calculated as follows:
| PIT Payable = PIT Taxable Revenue x 5% |
Where: PIT taxable revenue includes revenue, including xem bóng đá trực tiếp nhà cái (in case of taxable subjects), from all commission fees and service supply income arising during the xem bóng đá trực tiếp nhà cái period from service business activities. This includes bonuses, promotions, trade discounts, payment discounts, monetary or non-monetary support; price supports, surcharges, additional fees entitled under regulations; compensation for contract violations and other compensations (counted only in PIT taxable revenue); and other revenue that business households and individuals are entitled to, regardless of whether they have received the money or not.
How to calculate personal income xem bóng đá trực tiếp nhà cái as a percentage on revenue from insurance agent operation in Vietnam?(Image from the Internet)
What is the deadline for paying PIT in Vietnam?
Based on Clause 1, Article 55 of thexem bóng đá trực tiếp nhà cái Administration Law 2019, which stipulates the xem bóng đá trực tiếp nhà cái payment deadline as follows:
xem bóng đá trực tiếp nhà cái Payment Deadline
- In cases where the taxpayer calculates the xem bóng đá trực tiếp nhà cái, the xem bóng đá trực tiếp nhà cái payment deadline is no later than the last day of the deadline for submitting the xem bóng đá trực tiếp nhà cái declaration dossier. In the case of supplementary xem bóng đá trực tiếp nhà cái declaration dossiers, the xem bóng đá trực tiếp nhà cái payment deadline is the deadline for submitting the xem bóng đá trực tiếp nhà cái declaration dossier of the xem bóng đá trực tiếp nhà cái period with errors or omissions.
For corporate income xem bóng đá trực tiếp nhà cái, the provisional payment is made quarterly, with the xem bóng đá trực tiếp nhà cái payment deadline being the 30th of the first month of the following quarter.
For crude oil, the deadline for paying natural resource xem bóng đá trực tiếp nhà cái and corporate income xem bóng đá trực tiếp nhà cái per crude oil export sale is 35 days from the sale date for domestically sold crude oil or from the date of customs clearance for exported crude oil, following the customs law.
For natural gas, the deadline for paying natural resource xem bóng đá trực tiếp nhà cái and corporate income xem bóng đá trực tiếp nhà cái is monthly.
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Thus, the PIT payment deadline is determined as follows:
- The PIT payment deadline is no later than the last day of the deadline for submitting the xem bóng đá trực tiếp nhà cái declaration dossier.
- In the case of supplementary xem bóng đá trực tiếp nhà cái declaration dossiers, the xem bóng đá trực tiếp nhà cái payment deadline is the deadline for submitting the xem bóng đá trực tiếp nhà cái declaration dossier of the xem bóng đá trực tiếp nhà cái period with errors or omissions.
Where is the xem bóng đá trực tiếp nhà cái payment location in Vietnam?
Based on Clause 1, Article 56 of thexem bóng đá trực tiếp nhà cái Administration Law 2019, stipulating the xem bóng đá trực tiếp nhà cái payment location as follows:
- At the State Treasury;
- At the xem bóng đá trực tiếp nhà cái administration agency where the xem bóng đá trực tiếp nhà cái declaration dossier is received;
- Through organizations authorized by the xem bóng đá trực tiếp nhà cái administration agency to collect xem bóng đá trực tiếp nhà cái;
- Through commercial banks, other credit institutions, and service organizations as stipulated by law.
