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How to calculate personal income tax from transferring contributed bóng đá hôm nay trực tiếp in Vietnam?
According to point d, clause 1, Article 11 ofCircular 111/2013/TT-BTC, the calculation of personal income tax from transferring contributed bóng đá hôm nay trực tiếp is as follows:
| Personal Income Tax Payable | = | Taxable Income | × | Tax Rate 20% |
How to calculate personal income tax from transferring contributed bóng đá hôm nay trực tiếp in Vietnam? (Image from Internet)
What are the bases for calculation of tax on incomes from transferring contributed bóng đá hôm nay trực tiếp in Vietnam?
According to clause 1, Article 11 ofCircular 111/2013/TT-BTC, the bases for calculation of tax on incomes from transferring contributed bóng đá hôm nay trực tiếp is as follows:
The bases for calculation of tax on incomes from transferring contributed bóng đá hôm nay trực tiếp is taxable income and tax rate. Specifically:
- Taxable Income: Taxable income from transferring contributed bóng đá hôm nay trực tiếp is determined by the transfer price minus the purchase price of the transferred bóng đá hôm nay trực tiếp and reasonable related costs for generating income from the bóng đá hôm nay trực tiếp transfer.
In cases where the enterprise accounts in foreign currency and the individual transfers bóng đá hôm nay trực tiếp contribution in foreign currency, the transfer price and purchase price of the bóng đá hôm nay trực tiếp transferred are determined in foreign currency.
If the enterprise accounts in Vietnamese dong and the individual transfers bóng đá hôm nay trực tiếp contribution in foreign currency, the transfer price must be determined in Vietnamese dong based on the average exchange rate on the interbank foreign exchange market announced by the State Bank of Vietnam at the time of transfer.
+ Transfer Price
The transfer price is the amount that the individual receives under the bóng đá hôm nay trực tiếp transfer contract.
In cases where the transfer contract does not specify the payment price or the payment price in the contract does not match the market price, the tax authority has the right to determine the transfer price according to the provisions of the tax management law.
+ Purchase Price
The purchase price of the transferred bóng đá hôm nay trực tiếp is the value of the bóng đá hôm nay trực tiếp contribution at the time of the bóng đá hôm nay trực tiếp transfer.
The value of the bóng đá hôm nay trực tiếp contribution at the time of transfer includes: the value of the bóng đá hôm nay trực tiếp contribution to establish the enterprise, the value of the additional contributions, the value of the bóng đá hôm nay trực tiếp acquired, the value of bóng đá hôm nay trực tiếp increased from recorded profits. Specifically:
++ For bóng đá hôm nay trực tiếp contributions to establish the enterprise, it is the value of the bóng đá hôm nay trực tiếp at the time of contribution determined based on accounting books, invoices, and documents.
++ For additional bóng đá hôm nay trực tiếp contributions, it is the value of the additional contributions at the time of additional contribution determined based on accounting books, invoices, and documents.
++ For bóng đá hôm nay trực tiếp acquired, it is the value of that bóng đá hôm nay trực tiếp at the time of acquisition. The purchase price is determined based on the bóng đá hôm nay trực tiếp acquisition contract. If the bóng đá hôm nay trực tiếp acquisition contract does not specify the payment price or the payment price in the contract does not match the market price, the tax authority has the right to determine the purchase price according to the tax management law.
++ For bóng đá hôm nay trực tiếp increased from profits recorded as bóng đá hôm nay trực tiếp, it is the value of the profits recorded as bóng đá hôm nay trực tiếp.
+ Related Costs
Related costs deductible for determining taxable income from bóng đá hôm nay trực tiếp transfer are reasonable actual costs incurred related to generating income from bóng đá hôm nay trực tiếp transfer with valid invoices and documents. Specifically:
++ Costs for necessary legal procedures for the transfer.
++ Fees and charges paid by the transferor to the state budget when conducting the transfer procedures.
++ Other directly related costs to the bóng đá hôm nay trực tiếp transfer.
- Tax Rate
The personal income tax rate on incomes from transferring contributed bóng đá hôm nay trực tiếp applies a flat tax rate of 20%.
- Taxable Income Determination Time
The time to determine taxable income is the time the bóng đá hôm nay trực tiếp transfer contract takes effect.
For cases of bóng đá hôm nay trực tiếp contribution with transferred bóng đá hôm nay trực tiếp, the time to determine taxable income from bóng đá hôm nay trực tiếp transfer is when the individual transfers or withdraws the bóng đá hôm nay trực tiếp.
How to declare tax on incomes from transferring contributed bóng đá hôm nay trực tiếp in Vietnam?
According to clause 4, Article 26 ofCircular 111/2013/TT-BTC, the tax declaration on incomes from transferring contributed bóng đá hôm nay trực tiếp is as follows:
- Resident individuals transferring bóng đá hôm nay trực tiếp contributions must declare tax for each transfer transaction, regardless of whether income arises.
- Non-resident individuals receiving income from transferring contributed bóng đá hôm nay trực tiếp in Vietnam do not declare tax directly to the tax authority. The organization or individual receiving the transfer withholds tax according to the guidance at point e, clause 1, Article 25 ofCircular 111/2013/TT-BTCand declares tax for each arising transaction.
- Enterprises processing changes to the list of contributing members in case of bóng đá hôm nay trực tiếp transfer without proof that the transferring individual has fulfilled their tax obligations must declare and pay tax on behalf of the individual.
In cases where the enterprise pays tax on behalf of the individual, the enterprise declares on behalf of the individual’s personal income tax declaration dossier.
The enterprise declares "On behalf of" in the section before "Taxpayer or Legal Representative of Taxpayer" and signs, writes full name, and stamps the enterprise's seal.
The tax calculation dossier and tax receipt should still indicate the taxpayer correctly as the individual transferring the bóng đá hôm nay trực tiếp contribution (in the case of a resident individual transferring bóng đá hôm nay trực tiếp) or individual receiving the transfer (in case of a non-resident individual transferring bóng đá hôm nay trực tiếp).
