Tính thuế kết quả bóng đá trực tiếp cá nhân đối với tiền thưởng của đội tuyển bóng đá Việt Nam như thế

Are lịch trực tiếp bóng đá hôm nay incomes from prize money for lịch trực tiếp bóng đá hôm nay Vietnam National Football Teamsubject to personal income tax in Vietnam?

Based on point e, clause 2, Article 2 ofCircular 111/2013/TT-BTCwhich stipulates taxable personal income (PIT) as follows:

Taxable Income Items

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2. Income from wages, salaries

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e) All forms of prize money, whether monetary or non-monetary, including stock prize money, except for lịch trực tiếp bóng đá hôm nay following prize money:

e.1) prize money accompanying titles awarded by lịch trực tiếp bóng đá hôm nay State, including prize money accompanying emulation titles and forms of commendation according to legislation on emulation and commendation, specifically:

e.1.1) prize money accompanying emulation titles such as National Emulation Fighter; Ministry, Central Agencies, Sector, Central Organizations, and City-level Emulation Fighters, grassroots-level Excellent Employee, Advanced Soldier.

e.1.2) prize money accompanying commendation forms.

e.1.3) prize money accompanying State-awarded titles.

e.1.4) prize money accompanying prizes awarded by associations, organizations under lịch trực tiếp bóng đá hôm nay political organizations, political-social organizations, social organizations, social-professional organizations of central and local levels, in compliance with lịch trực tiếp bóng đá hôm nay charter of lịch trực tiếp bóng đá hôm nay respective organizations and legislation on Emulation and Commendation.

e.1.5) prize money accompanying Ho Chi Minh prizes and State prizes.

e.1.6) prize money accompanying Memorial medals, Badges.

e.1.7) prize money accompanying Certificates of Merit, Diplomas of Merit.

lịch trực tiếp bóng đá hôm nay authority to issue commendation decisions and lịch trực tiếp bóng đá hôm nay bonus levels accompanying emulation titles and commendation forms must align with lịch trực tiếp bóng đá hôm nay Emulation and Commendation Law.

e.2) prize money accompanying national, international awards recognized by lịch trực tiếp bóng đá hôm nay Vietnamese Government.

e.3) prize money for technical innovations, inventions, and discoveries recognized by competent State agencies.

e.4) prize money for identifying and reporting legal violations to competent State agencies.

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Thus, for lịch trực tiếp bóng đá hôm nay Vietnam National Football Teams, when participating in major championships recognized by lịch trực tiếp bóng đá hôm nay State and receiving prizes accompanying titles or medals, these prize money are considered prize money accompanying medals or badges. Therefore, these incomes from prize money for lịch trực tiếp bóng đá hôm nay Vietnam National Football Team accompanying medals or badges are not subject to personal income tax.

Note:Besides lịch trực tiếp bóng đá hôm nay rewards from lịch trực tiếp bóng đá hôm nay tournament organizers, if lịch trực tiếp bóng đá hôm nay Vietnam National Football Team receives additional prize money (in cash or in-kind, in any form), these are considered taxable personal income. Players generating income from these prize money must declare and pay PIT as per legal regulations.

How to calculate PIT on prize money for lịch trực tiếp bóng đá hôm nay Vietnam National Football Team? (Image from lịch trực tiếp bóng đá hôm nay Internet)

How to calculate personal income tax on prize money for lịch trực tiếp bóng đá hôm nay Vietnam National Football Team?

According toOfficial Dispatch 1324/TCT-TNCN of 2018from lịch trực tiếp bóng đá hôm nay General Department of Taxation guiding PIT on prize money for individuals and organizations for lịch trực tiếp bóng đá hôm nay U23 Vietnam football team, lịch trực tiếp bóng đá hôm nay calculation of PIT on prize money for lịch trực tiếp bóng đá hôm nay Vietnam National Football Team is as follows:

- Income from receiving gifts is regulated in Article 16 ofCircular 111/2013/TT-BTC: taxable income from gifts is lịch trực tiếp bóng đá hôm nay value of lịch trực tiếp bóng đá hôm nay received gift exceeding 10 million VND each time, with a tax rate of 10% and tax declaration paid per income occurrence

Based on these regulations and lịch trực tiếp bóng đá hôm nay actual incomes from prize money for lịch trực tiếp bóng đá hôm nay Vietnam National Football Team, assess each type of income to determine lịch trực tiếp bóng đá hôm nay requirement for tax declaration and payment or exemption from PIT according to regulations. Specifically:

- In cases where individuals earn income from prize money awarded by lịch trực tiếp bóng đá hôm nay Asian Football Confederation (AFC), Vietnam Football Federation provided that conditions are met such as national awards, international awards recognized by lịch trực tiếp bóng đá hôm nay Vietnamese Government; prize money from lịch trực tiếp bóng đá hôm nay Vietnam Olympic Committee according to lịch trực tiếp bóng đá hôm nayLuật Thi đua, kết quả bóng đá trực tiếp, these incomes are exempt from taxable income when calculating PIT.

- In cases where prize money from economic corporations, banks, enterprises, and organizations or individuals are awarded to lịch trực tiếp bóng đá hôm nay Vietnam National Football Team and individual players or coaches and are considered wages or salaries paid by employers to employees and/or made under lịch trực tiếp bóng đá hôm nay financial regulations on expenses, rewards of lịch trực tiếp bóng đá hôm nay Vietnam Football Federation, they are included in lịch trực tiếp bóng đá hôm nay taxable income of lịch trực tiếp bóng đá hôm nay individuals.

Depending on lịch trực tiếp bóng đá hôm nay employment contracts of lịch trực tiếp bóng đá hôm nay players, coaches, and team members, lịch trực tiếp bóng đá hôm nay Federation calculates, declares, and pays tax according to lịch trực tiếp bóng đá hôm nay progressive tax rate schedule or withholds tax as regulated in Article 25 ofCircular 111/2013/TT-BTC. Personal tax finalization for team members is executed according to clause 3, Article 21 ofCircular 92/2015/TT-BTC.

- In cases where individuals receive awards such as securities, ownership stakes in economic organizations, businesses, real estate, or other registered assets, lịch trực tiếp bóng đá hôm nay individual must pay PIT under clause 10, Article 2 ofCircular 111/2013/TT-BTCand calculate, declare, and pay tax according to Article 16 ofCircular 111/2013/TT-BTC.

What are regulations onthe personal income tax period in Vietnam?

According to Article 7 of lịch trực tiếp bóng đá hôm nayLaw on Personal Income Tax 2007, amended by clause 3, Article 1 of lịch trực tiếp bóng đá hôm nayLaw on Amendments to Law on Personal Income Tax 2012, lịch trực tiếp bóng đá hôm nay PIT period is regulated as follows:

- lịch trực tiếp bóng đá hôm nay tax period for resident individuals is defined as follows:

+ Annual tax period applies to income from business; income from wages and salaries;

+ Each occurrence of income generation applies to income from capital investment; income from capital transfer except for income from securities transfer; income from real estate transfer; winnings; royalties; franchising; inheritance; gifts;

+ Each occurrence of transfer or annually applies to income from securities transfer

- lịch trực tiếp bóng đá hôm nay tax period for non-resident individuals is calculated per occurrence of income generation for all taxable income.