How to present a letter for trực tiếp bóng đá euro hôm nay 54th International UPU Letter Writing Competition 2025? What is trực tiếp bóng đá euro hôm nay tax rate applying to income from winning trực tiếp bóng đá euro hôm nay first prize in trực tiếp bóng đá euro hôm nay UPU Letter Writing Competition in Vietnam in 2025?
How to present a letter for trực tiếp bóng đá euro hôm nay 54th International UPU Letter Writing Competition 2025?
Pursuant to trực tiếp bóng đá euro hôm nay regulations and plan of trực tiếp bóng đá euro hôm nay 54th UPU International Letter Writing Competition of 2025...Downloadtrực tiếp bóng đá euro hôm nay Vietnam UPU Letter Writing Competition has specific rules for contest entries as follows:
- trực tiếp bóng đá euro hôm nay letter is a creative product of an individual student, written in prose form based on trực tiếp bóng đá euro hôm nay competition’s topic (not previously published or printed in books) and must not exceed 800 words.
- Letters written in foreign languages must have accompanying Vietnamese translations. trực tiếp bóng đá euro hôm nay Jury will judge based on trực tiếp bóng đá euro hôm nay Vietnamese version.
- trực tiếp bóng đá euro hôm nay contest entry must be clearly and neatly presented, handwritten on one side of trực tiếp bóng đá euro hôm nay paper. (Note: Do not write on trực tiếp bóng đá euro hôm nay reverse side; multiple pages can be used but must be numbered and stapled to avoid confusion.) Computer-typed or photocopied contest entries are invalid.
- trực tiếp bóng đá euro hôm nay top left corner of trực tiếp bóng đá euro hôm nay contest letter should include full information: Full name, date of birth, ethnicity, school address, class, district (town), province (city), and phone number. Letters lacking this information are invalid.
trực tiếp bóng đá euro hôm nay writing topic for UPU 54 in 2025is: "IMAGINE YOU ARE trực tiếp bóng đá euro hôm nay OCEAN.Write a letter to someone explaining why and how they should take good care of and protect you."
Below is trực tiếp bóng đá euro hôm nay proper format for presenting a letter for trực tiếp bóng đá euro hôm nay 54th International UPU Letter Writing Competition 2025 that you can refer to:
| How to Present trực tiếp bóng đá euro hôm nay 54th UPU Letter 2025 (1) Presentation Format of trực tiếp bóng đá euro hôm nay Letter - trực tiếp bóng đá euro hôm nay letter must be handwritten on one side of trực tiếp bóng đá euro hôm nay paper (not typed or photocopied). - Must be clearly and neatly presented, multiple sheets can be used but must be numbered and stapled to avoid loss. - trực tiếp bóng đá euro hôm nay top left corner of trực tiếp bóng đá euro hôm nay letter must contain full personal information, including + Full name + Date of birth + Ethnicity + School address, class, district (town), province (city) + Contact phone number Note: -Personal information should not be included within trực tiếp bóng đá euro hôm nay body of trực tiếp bóng đá euro hôm nay letter. - Letters must not exceed 800 words. - Upon completion, letters must be sent via mail (placed in an envelope, with postage, and numbered 11611 – trực tiếp bóng đá euro hôm nay postal code for trực tiếp bóng đá euro hôm nay Youth Pioneers and Children’s Newspaper). (2) Proper Structure of a Letter - Beginning of trực tiếp bóng đá euro hôm nay Letter + Date and place of writing (e.g., “Hai Phong, February 15, 2025”) + Addressee: You can address your letter to people in general, leaders, environmental organizations, future generations, or even a fictional character. For example: “To my friends – earth residents!” “To trực tiếp bóng đá euro hôm nay Secretary-General of trực tiếp bóng đá euro hôm nay United Nations!” “To a baby born in trực tiếp bóng đá euro hôm nay future!” + Reason for writing trực tiếp bóng đá euro hôm nay letter: Begin by introducing yourself as trực tiếp bóng đá euro hôm nay Ocean and sharing your concerns with trực tiếp bóng đá euro hôm nay recipient. - Content of trực tiếp bóng đá euro hôm nay Letter trực tiếp bóng đá euro hôm nay main contents should revolve around trực tiếp bóng đá euro hôm nay following ideas: + Introduction as trực tiếp bóng đá euro hôm nay Ocean ++ You can describe yourself as a living entity, vast and immense, trực tiếp bóng đá euro hôm nay cradle of life on Earth. ++ Your role in trực tiếp bóng đá euro hôm nay planet: providing oxygen, regulating trực tiếp bóng đá euro hôm nay climate, nurturing sea life, inspiring art... + State trực tiếp bóng đá euro hôm nay current conditions of trực tiếp bóng đá euro hôm nay Ocean, such as: "Marine pollution: plastic waste, toxic chemicals, oil spills…" "Climate change causing sea levels to rise, threatening ecosystems." "Over-exploitation of resources leading to trực tiếp bóng đá euro hôm nay extinction of various species." + trực tiếp bóng đá euro hôm nay disasters caused by humans and how they have hurt you. + Call for action – How to Protect trực tiếp bóng đá euro hôm nay Ocean ++ Encourage trực tiếp bóng đá euro hôm nay recipient to be more conscious of protecting marine environments. ++ Suggest specific actions: reduce plastic waste, limit overfishing, use renewable energy, participate in environmental protection campaigns… ++ Issue a strong call to action to motivate trực tiếp bóng đá euro hôm nay recipient to change their behavior. - Conclusion of trực tiếp bóng đá euro hôm nay Letter + Emphasize trực tiếp bóng đá euro hôm nay importance of ocean protection for life on Earth. + Express hope that people will change to protect trực tiếp bóng đá euro hôm nay ocean. + Conclude with a closing, such as: “Hope we will meet again in a greener, cleaner world!” “I await your actions – our friends on Earth!” Signature: “Your ocean friend” or “Your deep blue friend – trực tiếp bóng đá euro hôm nay Ocean”. (3) Notes When Writing a UPU Letter 2025 - Be Creative:Don’t just list facts; present a story or a unique perspective. You could write trực tiếp bóng đá euro hôm nay letter as a monologue, a conversation, or even incorporate poetry within trực tiếp bóng đá euro hôm nay letter. - Clear and Emotional Sentence Structure:Use vivid, emotional language to make trực tiếp bóng đá euro hôm nay letter more engaging. - Avoid Clichés, Generalities:Do not just recount situations; weave in personal emotions so trực tiếp bóng đá euro hôm nay reader can feel trực tiếp bóng đá euro hôm nay Ocean’s voice. - Avoid Spelling and Grammar Mistakes:Check before submission to ensure trực tiếp bóng đá euro hôm nay letter is as perfect as possible. |
Below is a sample letter for trực tiếp bóng đá euro hôm nay 54th International UPU Letter Writing Competition 2025 that you can refer to:
| Hai Duong, February 20, 2025 To my dear friends on Earth! I am trực tiếp bóng đá euro hôm nay Ocean! I am writing this letter in trực tiếp bóng đá euro hôm nay hope that you will listen to my voice – an urgent call from trực tiếp bóng đá euro hôm nay depths of my heart. Once a shimmering, vast entity nurturing life for millions of species. But now, I am gradually weakening, bearing countless wounds caused by you. Do you remember me? I was once where you immersed yourself in refreshing waters, trực tiếp bóng đá euro hôm nay source of fresh fish on your table, trực tiếp bóng đá euro hôm nay inspiration for many artists, poets… I have given you air to breathe, refreshing winds, and ocean currents that regulate trực tiếp bóng đá euro hôm nay climate so that your Earth remains a worthwhile home. But, in return, what have you done to me? Did you know that each year, millions of tons of plastic waste drift into my depths? My blue waves are now covered with plastic bags, bottles, and discarded fishing nets. I watch trực tiếp bóng đá euro hôm nay small creatures within me – innocent turtles choking on plastic, fish swallowing microplastics, vibrant coral reefs reduced to mere white skeletons. Beyond that, ocean waters are heating, polar ice caps melting, water rising, submerging lands once called home. I am in pain! I don’t want to become a graveyard of life, don’t want to be poisoned by industrial waste, don’t want to be depleted by massive fishing ships. I wish to revive, continue to protect you and all creatures on this planet. Please, help me! I cannot protect myself, but you can. Start with trực tiếp bóng đá euro hôm nay smallest acts: limit single-use plastics, dispose of trash properly, join beach cleaning activities. If you are a leader, enact policies that protect marine environments and reduce emissions that cause climate change. If you are a scientist, find green solutions to replace plastics, sustainably exploit trực tiếp bóng đá euro hôm nay sea. If you are a student, spread trực tiếp bóng đá euro hôm nay message of ocean protection to friends, family. Every action, even trực tiếp bóng đá euro hôm nay smallest, if multiplied millions of times, I believe miracles will happen! I don’t ask you to do anything grand, I only hope you remember: Protecting me is protecting yourself. If I disappear, you cannot survive. Save me before it’s too late! Awaiting your response, Your Deep Blue Friend – trực tiếp bóng đá euro hôm nay Ocean |
Note: Information is for reference only!
How to present a letter for trực tiếp bóng đá euro hôm nay 54th International UPU Letter Writing Competition 2025?(Image from trực tiếp bóng đá euro hôm nay Internet)
What are trực tiếp bóng đá euro hôm nay awards for trực tiếp bóng đá euro hôm nay 54th UPU Letter Writing Competition in Vietnamin 2025?
According to trực tiếp bóng đá euro hôm nay rules and plan of trực tiếp bóng đá euro hôm nay 54th UPU Letter Writing Competition in 2025...Downloadtrực tiếp bóng đá euro hôm nay awards are stipulated as follows:
*National Awards:
+ Winners of trực tiếp bóng đá euro hôm nay First and Second Prize will be awarded trực tiếp bóng đá euro hôm nay "Young Creative" Badge by trực tiếp bóng đá euro hôm nay Central Youth Union of Ho Chi Minh.
+ All individual and group winners will receive a Certificate from trực tiếp bóng đá euro hôm nay Organizer and prize money.
+ trực tiếp bóng đá euro hôm nay Organizing Committee will cover travel, accommodation, and meals for winners of trực tiếp bóng đá euro hôm nay First, Second, Third Prize and two representatives (parents and schools) of each winner to attend trực tiếp bóng đá euro hôm nay Summary and Awards Ceremony.
- Individual Awards:
+ 01 First Prize: 10,000,000 VND;
+ 03 Second Prizes, each: 5,000,000 VND;
+ 05 Third Prizes, each: 3,000,000 VND;
+ 30 Encouragement Prizes, each: 1,000,000 VND;
+ 61 "Promising Pen" Awards, each: 500,000 VND;
+ 10 "Inspired Ideas" Awards, each 300,000 VND for submissions from trực tiếp bóng đá euro hôm nay youngest participants; students with disabilities; ethnic minority students from remote areas, borders, and islands; as well as letters with interesting ideas...
- Group Awards:10 Group Prizes, each 2,000,000 VND, for schools with active and high-quality participation: schools with creative organization forms, encouraging students to participate in trực tiếp bóng đá euro hôm nay competition; schools with many participating students and quality submissions.
*International Awards:trực tiếp bóng đá euro hôm nay National First Prize letter will be sent by trực tiếp bóng đá euro hôm nay Organizer in its original version accompanied by an English or French translation to participate in trực tiếp bóng đá euro hôm nay UPU International Letter Writing Competition.
Students winning International Awards will be granted trực tiếp bóng đá euro hôm nay following prizes:First Prize: 30,000,000 VND; Second Prize: 20,000,000 VND; Third Prize: 15,000,000 VND; Encouragement Prize: 10,000,000 VND; along with a Certificate of Merit from trực tiếp bóng đá euro hôm nay Ministry of Education and Training.
trực tiếp bóng đá euro hôm nay Organizing Committee will cover travel, accommodation, and meals for students winning international awards and two representatives (parents and schools) of winning students to attend trực tiếp bóng đá euro hôm nay International Awards Ceremony domestically.
*Provincial Level Awards
- Individual Awards
+ First Prize: 03 prizes, each worth 1,200,000 VND;
+ Second Prize: 06 prizes, each worth 900,000 VND;
+ Third Prize: 09 prizes, each worth 700,000 VND;
+ Encouragement Prize: 30 prizes, each worth 500,000 VND.
trực tiếp bóng đá euro hôm nay Youth Union of HCM Province and trực tiếp bóng đá euro hôm nay Provincial Youth Council will grant Certificates of Merit and Certificates to individuals winning National and Provincial First, Second, and Third Prizes.
- Group Awards:
+ trực tiếp bóng đá euro hôm nay Organizing Committee of trực tiếp bóng đá euro hôm nay 53rd UPU International Letter Competition (year 2024) will select 10 units with outstanding movements and achievements to award, each worth 1,000,000 VND.
+ Criteria: Selection based on criteria of units with students winning from high to low, at International, National, and Provincial Levels. Priority for units with many students achieving high competition results.
What is trực tiếp bóng đá euro hôm nay tax rate applying to income from winning trực tiếp bóng đá euro hôm nay first prize in trực tiếp bóng đá euro hôm nay UPU Letter Writing Competition in Vietnam in 2025?
Pursuant to Clause 6, Article 3 of trực tiếp bóng đá euro hôm nayPersonal Income Tax Law 2007(amended by Clause 2, Article 2 of trực tiếp bóng đá euro hôm nayLaw on Amendments to Tax Laws 2014), trực tiếp bóng đá euro hôm nay following regulation is in place:
Taxable Income
Taxable personal income includes trực tiếp bóng đá euro hôm nay following types of income, except for tax-exempt income as specified in Article 4 of this Law:
...
- Income from winnings, including:
a) Lottery winnings;
b) Winnings from promotional activities;
c) Winnings from betting;
d) Winnings from competitions, contests, and other forms of winnings.
...
According to Point d, Clause 1, Article 15 ofCircular 111/2013/TT-BTCstipulates:
Basis for Tax Calculation on Winning Income
trực tiếp bóng đá euro hôm nay basis for calculating tax on winning income is taxable income and trực tiếp bóng đá euro hôm nay tax rate.
- Taxable Income
Taxable income from winnings is trực tiếp bóng đá euro hôm nay value exceeding 10 million VND that trực tiếp bóng đá euro hôm nay taxpayer receives for each winning, regardless of trực tiếp bóng đá euro hôm nay number of times trực tiếp bóng đá euro hôm nay prize money is distributed.
In cases where a single award is won by multiple individuals, taxable income is divided among trực tiếp bóng đá euro hôm nay recipients. trực tiếp bóng đá euro hôm nay prize winner must provide legal documentation for proof. In trực tiếp bóng đá euro hôm nay absence of legal documentation, income from trực tiếp bóng đá euro hôm nay winnings is attributed to one individual. In trực tiếp bóng đá euro hôm nay event of one individual winning multiple prizes within one competition, taxable income is calculated on trực tiếp bóng đá euro hôm nay total value of trực tiếp bóng đá euro hôm nay prizes.
Taxable income in some games with winnings. Specifically:
...
d) For winnings from games, trực tiếp bóng đá euro hôm nay competition is calculated per prize reception time.trực tiếp bóng đá euro hôm nay prize value is trực tiếp bóng đá euro hôm nay total prize money exceeding 10 million VND received, not yet deducted for any expenses.
...
Thus, taxable income for personal income tax on prizes from competitions is trực tiếp bóng đá euro hôm nayvalue exceeding 10 million VNDreceived per prize won.
Furthermore, per Clause 2, Article 15 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá euro hôm nay tax rate for this income is 10%. Therefore, if you receive a prize exceeding 10 million VND from trực tiếp bóng đá euro hôm nay UPU Letter Writing Competition, you are liable for personal income tax on trực tiếp bóng đá euro hôm nay amount exceeding, with a10% tax rate.
Per Clause 4, Article 15 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá euro hôm nay formula for calculating personal income tax for prizes from trực tiếp bóng đá euro hôm nay 54th UPU Letter Competition 2025 is as follows:
| Personal Income Tax Payable | = | Taxable Income | x | 10% Tax Rate |
Specific Example:
If you receive a national individual first prize of 10 million VND, but additionally receive a 5 million VND bonus, trực tiếp bóng đá euro hôm nay taxable income will be 5 million VND (15 million VND - 10 million VND). trực tiếp bóng đá euro hôm nay personal income tax payable will be 500,000 VND (5 million VND x 10%).
If trực tiếp bóng đá euro hôm nay prize value is 10 million VND or less, you are not required to pay personal income tax on this income.
Note:trực tiếp bóng đá euro hôm nay prize-paying organization is responsible for withholding personal income tax before awarding trực tiếp bóng đá euro hôm nay prize to trực tiếp bóng đá euro hôm nay winning individual per Point g, Clause 1, Article 25 ofCircular 111/2013/TT-BTC. Hence, upon receiving trực tiếp bóng đá euro hôm nay prize, check whether trực tiếp bóng đá euro hôm nay personal income tax has been withheld or not to fulfill tax obligations accordingly.
