How to calculate personal income trực tiếp bóng đá euro hôm nay on irregular income in Vietnam in 2025?
How to calculate personal income trực tiếp bóng đá euro hôm nay on irregular income in Vietnamin 2025?
Pursuant to the provisions at point i, clause 1, Article 25 ofCircular 111/2013/TT-BTCregarding trực tiếp bóng đá euro hôm nay deduction in certain cases as follows:
trực tiếp bóng đá euro hôm nay deduction and certificate of trực tiếp bóng đá euro hôm nay deduction
- trực tiếp bóng đá euro hôm nay Deduction
...
i) trực tiếp bóng đá euro hôm nay deduction in certain other cases
Organizations and individuals paying wages, remuneration, and other payments to resident individuals not signing labor contracts (as guided at points c, d, clause 2, Article 2 of this Circular) or signing labor contracts under three (03) months with a total income payment of two million (2,000,000) VND/time or more must deduct trực tiếp bóng đá euro hôm nay at a rate of 10% on the income before paying the individual.
...
Thus, wages, remuneration, and other payments by organizations and individuals employing resident individuals not signing labor contracts can be considered as the irregular income of the laborer.
If the irregular income of the laborer has a total payment of 2 million VND/time or more, personal income trực tiếp bóng đá euro hôm nay will be deducted at a rate of 10% on the income before the employer pays the individual.
Conversely, if the irregular income of the laborer is below 2 million VND/time, it will not be subject to personal income trực tiếp bóng đá euro hôm nay calculation and deduction.
How to calculate personal income trực tiếp bóng đá euro hôm nay on irregular income in Vietnam in 2025?(Image from Internet)
How to avoid 10% personal income trực tiếp bóng đá euro hôm nay withholding on irregular income in Vietnam?
Pursuant to the provisions at point i, clause 1, Article 25 ofCircular 111/2013/TT-BTCregarding trực tiếp bóng đá euro hôm nay deduction in certain cases as follows:
trực tiếp bóng đá euro hôm nay Deduction and certificate of trực tiếp bóng đá euro hôm nay deduction
1. trực tiếp bóng đá euro hôm nay Deduction
trực tiếp bóng đá euro hôm nay deduction is the process where organizations and individuals paying income deduct the payable trực tiếp bóng đá euro hôm nay amount from the taxpayer's income before making the payment. To be specific:
...
i) trực tiếp bóng đá euro hôm nay deduction in certain other cases
Organizations and individuals paying wages, remuneration, and other payments to resident individuals not signing labor contracts (as guided at points c, d, clause 2, Article 2 of this Circular) or signing labor contracts under three (03) months with a total income payment of two million (2,000,000) VND/time or more must deduct trực tiếp bóng đá euro hôm nay at a rate of 10% on the income before paying the individual.
In case individuals only have a single source of income subject to trực tiếp bóng đá euro hôm nay deduction at the above-stated rate but estimate the total taxable income of the individual after family deductions does not reach the taxable level, the individuals with such income may make a commitment (following the form issued along with guidelines on trực tiếp bóng đá euro hôm nay management) to the income-paying organization so the organization does not temporarily deduct personal income trực tiếp bóng đá euro hôm nay.
Based on the individual's commitment, the income-paying organization will not deduct trực tiếp bóng đá euro hôm nay. At the end of the trực tiếp bóng đá euro hôm nay year, the income-paying organization must still aggregate the list and income of individuals not reaching the trực tiếp bóng đá euro hôm nay deduction level (into the form issued along with guidelines on trực tiếp bóng đá euro hôm nay management) and submit it to the trực tiếp bóng đá euro hôm nay authority. Individuals making commitments must be responsible for their commitments, and any fraud detected will be handled according to the provisions of the trực tiếp bóng đá euro hôm nay Administration Law.
Individuals making commitments as guided in this point must have taxpayer registration and a trực tiếp bóng đá euro hôm nay code at the time of making the commitment.
Thus, irregular income will not be subject to 10% personal income trực tiếp bóng đá euro hôm nay deduction if the following conditions are met:
- Only one source of irregular income subject to personal income trực tiếp bóng đá euro hôm nay deduction;
- Irregular income of 2,000,000 VND/time or more but estimated total taxable personal income after family deductions not reaching the taxable level;
- Individual is not a resident not signing a labor contract or signing a labor contract under 03 months;
- Have a commitment sent to the income-paying organization so the organization does not deduct 10% personal income trực tiếp bóng đá euro hôm nay;
- Registered trực tiếp bóng đá euro hôm nay code at the time of making the commitment.
What is the personal exemptionin Vietnam in 2025?
Based on Article 19 of thePersonal Income trực tiếp bóng đá euro hôm nay Law 2007, amended by clause 4 Article 1 of theAmended Personal Income trực tiếp bóng đá euro hôm nay Law 2012, and Article 1 ofResolution 954/2020/UBTVQH14(provisions relating to trực tiếp bóng đá euro hôm nay determination for business individuals in clause 1 of this Article are abolished by clause 4 Article 6 of theLaw Amending Various trực tiếp bóng đá euro hôm nay Laws 2014), personal exemption is the amount deducted from the taxable income before calculating trực tiếp bóng đá euro hôm nay on income from business, salaries, and wages of taxpayers who are resident individuals.
The personal exemption in 2025 is determined according to Article 1 ofResolution 954/2020/UBTVQH14as follows:
personal exemption
Adjustment of the personal exemption as specified in clause 1 Article 19 of Personal Income trực tiếp bóng đá euro hôm nay Law No. 04/2007/QH12 as amended and supplemented by some articles under Law No. 26/2012/QH13 as follows:
- Deduction for taxpayers is 11 million VND/month (132 million VND/year);
- Deduction for each dependent is 4.4 million VND/month.
The personal exemption in 2025 for taxpayers is 11 million VND/month (132 million VND/year) and 4.4 million VND/month for each dependent.
