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How to calculate personal income trực tiếp bóng đá k+ from business for Vietnamese non-residents?
Pursuant to the provisions of Article 17 ofCircular 111/2013/TT-BTC, the calculation of personal income trực tiếp bóng đá k+ for Vietnamese non-residents with income from business activities is as follows:
The personal income trực tiếp bóng đá k+ on business income of Vietnamese non-residents is determined by multiplying (×) the revenue from business activities by the trực tiếp bóng đá k+ rate.
Where:
- Revenue from business activities of Vietnamese non-residents is determined similarly to revenue as a basis for calculating trực tiếp bóng đá k+ from business activities of Vietnamese residents as guided in Clause 1 Article 8 ofCircular 111/2013/TT-BTC.
- The personal income trực tiếp bóng đá k+ rate on business income of Vietnamese non-residents is set for each field, industry of production, and business as follows:
- 1% for business activities in goods.
- 5% for business activities in services.
- 2% for manufacturing, construction, transportation activities, and other business activities.
In cases where Vietnamese non-residents have revenue from various fields or industries of production or business but cannot separately determine the revenue of each field or industry, the personal income trực tiếp bóng đá k+ rate applied will be the highest trực tiếp bóng đá k+ rate for the field or industry actually engaged in on the total revenue.
How to calculate personal income trực tiếp bóng đá k+ from business for Vietnamese non-residents?(Image from Internet)
How to determine the trực tiếp bóng đá k+ period for personal income trực tiếp bóng đá k+ for Vietnamese non-residents in Vietnam?
Based on Clause 2, Article 7 of theLaw on Personal Income trực tiếp bóng đá k+ 2007, the regulation is as follows:
trực tiếp bóng đá k+ Period
1. The trực tiếp bóng đá k+ period for Vietnamese residents is defined as follows:
a) The trực tiếp bóng đá k+ period by year applies to income from business, wages, and salaries;
b) The trực tiếp bóng đá k+ period by each occurrence of income applies to income from capital investment; income from capital transfer, except for income from securities transfer; income from real estate transfer; income from winnings; income from copyrights; income from franchising; income from inheritance; income from gifts;
c. The trực tiếp bóng đá k+ period by each transfer or by year for income from securities transfer.
2. The trực tiếp bóng đá k+ period for Vietnamese non-residents is calculated by each occurrence of taxable income.
The trực tiếp bóng đá k+ period for personal income trực tiếp bóng đá k+ for Vietnamese non-residents in Vietnam is calculated by each incidence of income occurrence applied to all taxable incomes.
What income from wages and salaries is subject to personal income trực tiếp bóng đá k+ in Vietnam?
Based on Clause 1, Article 2 of theLaw on Personal Income trực tiếp bóng đá k+ 2007as amended by Clause 1, Article 1 of theAmended Law on Personal Income trực tiếp bóng đá k+ 2012, the following are subject to taxation:
- Wages, salaries, and amounts of similar nature to wages and salaries;
- Allowances, subsidies,except for the following:
+Allowances and subsidies as prescribed by law on preferential treatment for people with meritorious service; defense and security allowances;
+ Allowances for hazardous and dangerous conditions in professions or jobs at workplaces with hazardous and dangerous elements;
+ Attraction and regional allowances as prescribed by law;
+ Unexpected hardship subsidies, work accident and occupational disease subsidies, one-time subsidies for childbirth or adoption, subsidies for reduced working capacity, one-time retirement subsidies, monthly funeral allowances, and other allowances as prescribed by social insurance laws;
+ Severance allowances and unemployment benefits according to the Labor Code; social welfare allowances and other allowances and benefits not of a wage or salary nature as prescribed by the Government of Vietnam;
+ Remuneration in various forms;
+ Money received from participating in business associations, boards of directors, supervisory boards, management boards, and other organizations;
+ Other benefits, in cash or in kind, received by taxpayers;
+ Bonuses, except for bonuses accompanying state-conferred titles, national and international prizes, bonuses for technical innovations, inventions approved by competent authorities, and rewards for discovering and reporting legal violations to competent authorities.
Note:
Overtime wages paid for night work or outside prescribed working hours that are higher than daytime or regular hours are exempt from trực tiếp bóng đá k+. Additionally, income from wages and salaries of Vietnamese crew members working for foreign shipowners or Vietnamese shipowners engaged in international transport are exempt from trực tiếp bóng đá k+.
