How to calculate personal vtv2 trực tiếp bóng đá hôm nay on incomes from capital investment in Vietnam?
Whatincomes from capital investment are taxable?
According to Clause 3, Article 2 ofCircular 111/2013/TT-BTC, as amended by Clause 6, Article 11 ofCircular 92/2015/TT-BTC, vtv2 trực tiếp bóng đá hôm nay from capital investment constitutes the personal vtv2 trực tiếp bóng đá hôm nay received in the following forms:
- Interest received from lending to organizations, enterprises, households, individuals in business, or groups of individuals in business according to a loan contract or agreement, excluding interest received from deposits in credit institutions or branches of foreign banks as guided in sub-clause g.1, point g, clause 1, Article 3 ofCircular 111/2013/TT-BTC.
- Dividends received from capital contributions in share purchases.
- Profits received from participating in capital contributions to limited liability companies, partnerships, cooperatives, joint ventures, business cooperation contracts, and other business forms as stipulated by the Law on Enterprises and the Law on Cooperatives; profits received from participating in the establishment of credit institutions according to the Law on Credit Institutions; contributions to securities investment funds and other investment funds established and operating by law.
Incomes from capital investment do not include the profits of private enterprises or single-member limited liability companies wholly owned by an individual.
- The additional value of capital contributions received upon the dissolution of an enterprise, transforming the operational model, division, separation, merger, consolidation, or capital withdrawal.
- vtv2 trực tiếp bóng đá hôm nay from bonds, promissory notes, and other valuable papers issued by domestic organizations, excluding vtv2 trực tiếp bóng đá hôm nay as guided in sub-clause g.1 and g.3, point g, clause 1, Article 3 ofCircular 111/2013/TT-BTC.
- Other vtv2 trực tiếp bóng đá hôm nay from capital investment in any form including capital contributions in kind, name value, land use rights, inventions, and patents.
- vtv2 trực tiếp bóng đá hôm nay from dividends paid by shares, and vtv2 trực tiếp bóng đá hôm nay from profits recorded as an increase in capital.
How to calculate personal vtv2 trực tiếp bóng đá hôm nay on incomes from capital investment in Vietnam? (Image from Internet)
How to calculate personal vtv2 trực tiếp bóng đá hôm nay on incomes from capital investment for resident Individuals in Vietnam?
According to Article 10 ofCircular 111/2013/TT-BTC, the calculation of personal vtv2 trực tiếp bóng đá hôm nay from capital investment for resident individuals is as follows:
Personal vtv2 trực tiếp bóng đá hôm nay Payable = Taxable Income × Tax Rate of 5%
In detail:
- Taxable vtv2 trực tiếp bóng đá hôm nay
Taxable vtv2 trực tiếp bóng đá hôm nay from capital investment is the taxable vtv2 trực tiếp bóng đá hôm nay that an individual receives as guided in Clause 3, Article 2 ofCircular 111/2013/TT-BTC, as amended by Clause 6, Article 11 ofCircular 92/2015/TT-BTC.
- The tax rate for vtv2 trực tiếp bóng đá hôm nay from capital investment is applied based on the whole rate schedule, with a tax rate of 5%.
- Timing for Determining Taxable vtv2 trực tiếp bóng đá hôm nay
The timing for determining taxable vtv2 trực tiếp bóng đá hôm nay for vtv2 trực tiếp bóng đá hôm nay from capital investment is when the organization or individual pays vtv2 trực tiếp bóng đá hôm nay to the taxpayer.
Specific cases for determining taxable vtv2 trực tiếp bóng đá hôm nay timing include:
+ For vtv2 trực tiếp bóng đá hôm nay from increased capital contribution value as guided in point d, clause 3, Article 2 ofCircular 111/2013/TT-BTC, the timing is when the individual receives vtv2 trực tiếp bóng đá hôm nay upon the dissolution of the enterprise, transformation of the operational model, division, separation, merger, consolidation, or capital withdrawal.
+ For vtv2 trực tiếp bóng đá hôm nay from profits recorded as capital increase as guided in point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC, the timing is when the individual transfers capital or withdraws capital.
+ For vtv2 trực tiếp bóng đá hôm nay from dividends paid by shares as guided in point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC, the timing is when the individual transfers shares.
+ For vtv2 trực tiếp bóng đá hôm nay from overseas capital investment in any form, the timing for determining taxable vtv2 trực tiếp bóng đá hôm nay is when the individual receives the vtv2 trực tiếp bóng đá hôm nay.
How to calculate personal vtv2 trực tiếp bóng đá hôm nay on incomes from capital investment for non-resident individuals in Vietnam?
According to Article 19 ofCircular 111/2013/TT-BTCwhich defines personal vtv2 trực tiếp bóng đá hôm nay on income from capital investment for non-resident individuals:
- Personal vtv2 trực tiếp bóng đá hôm nay on income from capital investment for non-resident individuals is determined based on the total taxable income that the non-resident individual receives from investing in organizations or individuals in Vietnam, multiplied (×) by the tax rate of 5%.
- Taxable vtv2 trực tiếp bóng đá hôm nay and the timing for determining taxable vtv2 trực tiếp bóng đá hôm nay from capital investment of non-resident individuals are defined similarly to the taxable vtv2 trực tiếp bóng đá hôm nay and the timing for determining taxable vtv2 trực tiếp bóng đá hôm nay from capital investment of resident individuals as guided in clauses 1 and 3, Article 10 ofCircular 111/2013/TT-BTC.
