Thu bóng đá hôm nay trực tiếp từ chuyển nhượng quyền sở hữu nhà ở có chịu thuế thu bóng đá
Is income from home ownership transfer subject to personal đá bóng trực tiếp in Vietnam?
Based on Clause 5, Article 3 of the2007 Law on Personal đá bóng trực tiếpas amended by Clause 1, Article 1 of the2012 Amended Law on Personal đá bóng trực tiếp, the regulation on taxable đá bóng trực tiếp is as follows:
Taxable đá bóng trực tiếp
Taxable personal đá bóng trực tiếp includes the following types of đá bóng trực tiếp, except for tax-exempt đá bóng trực tiếp specified in Article 4 of this Law:
...
- đá bóng trực tiếp from capital investment, including:
a) Loan interest;
b) Share dividends;
c) đá bóng trực tiếp from capital investment in other forms, except đá bóng trực tiếp from interest on government bonds.
- đá bóng trực tiếp from capital transfer, including:
a) đá bóng trực tiếp from the transfer of capital shares in economic organizations;
b) đá bóng trực tiếp from securities transfer;
c) đá bóng trực tiếp from capital transfer in other forms.
- đá bóng trực tiếp from real estate transfer, including:
a) đá bóng trực tiếp from the transfer of land use rights and assets attached to land;
b) đá bóng trực tiếp from the transfer of home ownership or use rights;
c) đá bóng trực tiếp from the transfer of land lease rights, water surface lease rights;
d) Other đá bóng trực tiếp received from real estate transfer in all forms.
...
From the above regulation, it can be seen that income from the transfer of home ownership is among the incomes subject to personal đá bóng trực tiếp.
Is income from home ownership transfer subject to personal đá bóng trực tiếp in Vietnam? (Image from the Internet)
How is personal đá bóng trực tiếp calculated on the transfer of home ownership for Vietnamese residents?
According to the regulation in Article 17 ofCircular 92/2015/TT-BTCregarding the tax base for đá bóng trực tiếp from real estate transfer:
The tax base for đá bóng trực tiếp from real estate transfer is the transfer price per transaction and the tax rate.
In which, the transfer price and tax rate are determined as follows:
(1) Transfer Price
- The transfer price for the transfer of land use rights attached with construction works on the land, including houses and projected construction, is the price stated in the transfer contract at the time of transfer.
- In case the transfer contract does not specify the land price or the land price in the transfer contract is lower than the price stipulated by the provincial People's Committee, the transfer price is the price set by the provincial People's Committee at the time of transfer according to the law on land.
- In the case of transferring houses attached to land, the value of the house, infrastructure, and architectural structures attached to the land is determined based on the house registration fee rate set by the provincial People's Committee.
If the provincial People's Committee does not have a regulation on the house registration fee rate, the basis shall be the regulations from the Ministry of Construction concerning house classification, construction standards, basic construction cost standards, and the actual remaining value of the construction on land.
(2) Tax Rate
The tax rate for real estate transfer is 2% of the transfer price or sublease price.
(3) Tax Calculation Method
Personal đá bóng trực tiếp on income from real estate transfer is calculated as follows:
Personal đá bóng trực tiếp payable = Transfer Price x tax rate (2%)
Additionally, in the case of joint ownership real estate transactions, the tax obligation is determined for each taxpayer based on their ownership ratio.
The basis for determining the ownership ratio includes legal documents such as the initial capital contribution agreement, a will, or a court division decision,...
If there are no legal documents, the tax obligation of each taxpayer is determined by an average ratio.
How is personal đá bóng trực tiếp calculated on the transfer of home ownership for Vietnamese non-residents?
According to the regulation in Article 21 ofCircular 111/2013/TT-BTCconcerning đá bóng trực tiếp from real estate transfer for Vietnamese non-residents:
(1) Transfer Price
The transfer price of real estate generally for Vietnamese non-residents is the total amount received from the real estate transfer without deducting any costs, including the original cost.
(2) Tax Rate
The tax rate for real estate transfer is 2% of the transfer price or sublease price.
(3) Tax Calculation Method
Personal đá bóng trực tiếp on income from real estate transfer in Vietnam for Vietnamese non-residents is determined as follows:
Personal đá bóng trực tiếp payable = Transfer Price x tax rate (2%)
Moreover, the transfer price of real estate for Vietnamese non-residents in specific cases is determined as per the method used for Vietnamese residents in Article 12 ofCircular 111/2013/TT-BTCas amended and supplemented by Article 17 ofCircular 92/2015/TT-BTC.
