How to fill out vtv5 trực tiếp bóng đá hôm nay personal income tax declaration for securities transfer in Vietnam? Which income is exempted from personal income tax?
How to download vtv5 trực tiếp bóng đá hôm nay personal income tax declaration for securities transfer in Vietnam?
Based on Appendix 2 issued withCircular 80/2021/TT-BTCwhich stipulates vtv5 trực tiếp bóng đá hôm nayform for personal income tax declaration by individuals directly declaring securities transfer with tax authorities as Form No. 04/CNV-TNCNas follows:
Form No. 04/CNV-TNCN...Download
How to Fill Out vtv5 trực tiếp bóng đá hôm nay personal income tax declaration for securities transfer?
Below is vtv5 trực tiếp bóng đá hôm nay guide to filling out vtv5 trực tiếp bóng đá hôm nay personal income tax declaration by individuals directly declaring securities transfer with tax authorities as follows:
[01] Tax calculation period:
Enter vtv5 trực tiếp bóng đá hôm nay tax calculation period (in vtv5 trực tiếp bóng đá hôm nay format of year or month/year, for example: "2024" or "01/2024").
[02] First time:
Mark an X in this box if this is vtv5 trực tiếp bóng đá hôm nay first tax declaration for vtv5 trực tiếp bóng đá hôm nay tax calculation period.
[04] Name of vtv5 trực tiếp bóng đá hôm nay taxpayer:
Enter vtv5 trực tiếp bóng đá hôm nay full name of vtv5 trực tiếp bóng đá hôm nay individual or organization responsible for paying vtv5 trực tiếp bóng đá hôm nay tax.
[05] Tax code:
Enter vtv5 trực tiếp bóng đá hôm nay tax code issued to vtv5 trực tiếp bóng đá hôm nay taxpayer.
[06] Address:
Enter vtv5 trực tiếp bóng đá hôm nay detailed contact address of vtv5 trực tiếp bóng đá hôm nay taxpayer (including house number, street, ward/commune, district).
[07] District:
Enter vtv5 trực tiếp bóng đá hôm nay name of vtv5 trực tiếp bóng đá hôm nay district where vtv5 trực tiếp bóng đá hôm nay taxpayer resides or registers business.
[08] Province/City:
Enter vtv5 trực tiếp bóng đá hôm nay name of vtv5 trực tiếp bóng đá hôm nay province or centrally-administered city where vtv5 trực tiếp bóng đá hôm nay taxpayer resides or has headquarters.
[09] Phone:
Enter vtv5 trực tiếp bóng đá hôm nay accurate contact phone number of vtv5 trực tiếp bóng đá hôm nay taxpayer.
[10] Fax:
Enter vtv5 trực tiếp bóng đá hôm nay fax number (if available). If not available, leave it blank.
[11] Email:
Enter vtv5 trực tiếp bóng đá hôm nay official email address of vtv5 trực tiếp bóng đá hôm nay taxpayer for vtv5 trực tiếp bóng đá hôm nay tax authority to contact when necessary.
[12] Name of entity or individual declaring on behalf (if any):
If there is an entity or individual declaring on behalf, enter vtv5 trực tiếp bóng đá hôm nay name of that entity or individual.
[13] Tax code:
Enter vtv5 trực tiếp bóng đá hôm nay tax code of vtv5 trực tiếp bóng đá hôm nay entity or individual declaring on behalf (if any).
[14] Address:
Enter vtv5 trực tiếp bóng đá hôm nay contact address of vtv5 trực tiếp bóng đá hôm nay entity or individual declaring on behalf.
[15] District:
Enter vtv5 trực tiếp bóng đá hôm nay name of vtv5 trực tiếp bóng đá hôm nay district where vtv5 trực tiếp bóng đá hôm nay entity or individual declaring on behalf operates or resides.
[16] Province/City:
Enter vtv5 trực tiếp bóng đá hôm nay name of vtv5 trực tiếp bóng đá hôm nay province or city of vtv5 trực tiếp bóng đá hôm nay entity or individual declaring on behalf.
[17] Phone:
Enter vtv5 trực tiếp bóng đá hôm nay contact phone number of vtv5 trực tiếp bóng đá hôm nay entity or individual declaring on behalf.
[18] Fax:
Enter vtv5 trực tiếp bóng đá hôm nay fax number of vtv5 trực tiếp bóng đá hôm nay entity or individual declaring on behalf (if any).
[19] Email:
Enter vtv5 trực tiếp bóng đá hôm nay email address of vtv5 trực tiếp bóng đá hôm nay entity or individual declaring on behalf so vtv5 trực tiếp bóng đá hôm nay tax authority can contact.
[20] Name of tax agent (if any):
If using a tax agent service, enter vtv5 trực tiếp bóng đá hôm nay name of vtv5 trực tiếp bóng đá hôm nay tax agent in this section.
[21] Tax code:
Enter vtv5 trực tiếp bóng đá hôm nay tax code of vtv5 trực tiếp bóng đá hôm nay tax agent (if any).
[22] Tax agent contract:
Record vtv5 trực tiếp bóng đá hôm nay tax agent contract number that has been signed between vtv5 trực tiếp bóng đá hôm nay taxpayer and vtv5 trực tiếp bóng đá hôm nay tax agent.
Note: Information on how to fill out vtv5 trực tiếp bóng đá hôm nay personal income tax declaration for securities transfer is for reference only!
How to fill out vtv5 trực tiếp bóng đá hôm nay personal income tax declaration for securities transfer in Vietnam? Which income is exempted from personal income tax? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Which income is exempt from personal income tax in Vietnam?
According to Article 4 of vtv5 trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007as supplemented by Clause 3, Article 2 of vtv5 trực tiếp bóng đá hôm nayLaw on amending Tax Laws 2014and amended by Clause 2, Article 1 of vtv5 trực tiếp bóng đá hôm nayAmended Personal Income Tax Law 2012, vtv5 trực tiếp bóng đá hôm nay following personal incomes are exempt from personal income tax:
- Income from vtv5 trực tiếp bóng đá hôm nay transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- Income from vtv5 trực tiếp bóng đá hôm nay transfer of residential houses, homestead land ownership, and assets attached to homestead land of individuals in vtv5 trực tiếp bóng đá hôm nay case where they own only one residential house or homestead land.
- Income from vtv5 trực tiếp bóng đá hôm nay value of land use rights assigned by vtv5 trực tiếp bóng đá hôm nay State to individuals.
- Income from inheritance or gifts which are real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- Income of households and individuals directly involved in agricultural production, forestry, salt-making, aquaculture that is not processed into other products or only undergoes simple processing.
- Income from vtv5 trực tiếp bóng đá hôm nay conversion of agricultural land by households and individuals assigned by vtv5 trực tiếp bóng đá hôm nay State for production.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- Night shift or overtime pay that is higher than day shift or regular working hours pay as stipulated by law.
- Pension paid by vtv5 trực tiếp bóng đá hôm nay Social Insurance Fund; pension paid monthly by voluntary pension fund.
- Income from scholarships, including:
+ Scholarships granted from vtv5 trực tiếp bóng đá hôm nay state budget;
+ Scholarships granted by domestic and foreign organizations under their scholarship support programs.
- Income from indemnities for life insurance, non-life insurance contracts, labor accident compensations, state compensations, and other compensations as regulated by law.
- Income received from charitable funds allowed to be established or recognized by competent state authorities for charitable, humanitarian purposes, not for profit.
- Income received from foreign aid for charitable or humanitarian purposes in vtv5 trực tiếp bóng đá hôm nay form of governmental and non-governmental organizations approved by competent state authorities.
- Income from wages, salaries of Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies in international transport.
- Income of individuals who are ship owners or possessors, and individuals working on ships from providing goods and services directly serving offshore fishing activities.
