Is monthly widow’s pension subject to personal income trực tiếp bóng đá euro hôm nay in Vietnam?
Is monthly widow’s pensionsubject to personal income trực tiếp bóng đá euro hôm nay in Vietnam?
Pursuant to Clause 2 Article 2 ofCircular 111/2013/TT-BTC, amended by Clause 1 Article 11 of Circular 92/2015/TT-BTC, the regulations are as follows:
Taxable Income Items
According to Article 3 of the Personal Income trực tiếp bóng đá euro hôm nay Law and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
...
- Income from salaries, wages
Income from salaries, wages is the income workers receive from employers, including:
a) Salaries, wages, and other earnings of a salary or wage nature in cash or in-kind.
b) Allowances and subsidies, except for the following allowances and subsidies:
b.1) Monthly preferential subsidies and one-time subsidies as per laws on preferential treatment for people with meritorious services.
b.2) Monthly and one-time subsidies for individuals participating in resistance movements, national defense, international missions, youth volunteers who have completed their tasks.
b.3) National defense and security allowances; allowances for armed forces.
b.4) Hazardous and dangerous allowances for jobs in locations with hazardous, dangerous elements.
b.5) Attraction and regional allowances.
b.6) Emergency hardship allowances, occupational accident and disease allowances, one-time childbirth or adoption allowances, maternity leave entitlements, convalescent entitlements after maternity leave, allowances for reduced working capacity,one-time retirement benefits, monthly widow’s pensions, severance allowances, unemployment benefits, and other allowances as stipulated by the Labor Code and the Social Insurance Law.
b.7) Allowances for individuals under social protection as per the law.
b.8) Service allowances for high-level leaders.
b.9) One-time allowances for individuals relocating to work in areas with especially difficult socio-economic conditions, one-time support for officials working on maritime sovereignty as per the law. One-time relocation allowances for foreigners residing in Vietnam, Vietnamese working abroad, and Vietnamese residing abroad long-term returning to work in Vietnam.
b.10) Allowances for village and communal health workers.
b.11) Specific professional allowances.
Allowances and subsidies and the levels not included in taxable income as per point b, clause 2, this Article, must be specified by competent State agencies.
In cases where guidelines for allowances and subsidies apply to the state sector, other economic components and business establishments may refer to the list and levels applicable to the state sector for deductions.
If received allowances and subsidies exceed the guideline levels stated above, the excess must be included in taxable income.
Particularly, one-time relocation allowances for foreigners residing in Vietnam, Vietnamese working abroad are deductible as noted in the employment contract or collective labor agreement.
...
Thus, according to point b.6, clause 2 Article 2 ofCircular 111/2013/TT-BTC, monthly widow’s pensions are not subject to personal income trực tiếp bóng đá euro hôm nay and therefore do not require PIT payment.
Is monthly widow’s pension subject to personal income trực tiếp bóng đá euro hôm nay in Vietnam?(Image from Internet)
Where to submit personal income trực tiếp bóng đá euro hôm nay finalization in Vietnam?
Pursuant to Subsection 2 Section 4 ofOfficial Dispatch 883/TCT-DNNCN of 2022, individuals directly finalizing PIT with the trực tiếp bóng đá euro hôm nay authority should determine the place to submit trực tiếp bóng đá euro hôm nay finalization dossiers as follows:
[1] Resident individuals with income from salaries, wages earned at one place and required to self-report taxes during the year shall submit the trực tiếp bóng đá euro hôm nay finalization dossiers at the trực tiếp bóng đá euro hôm nay authority where the individual directly reported taxes during the year.
- For individuals with salary and wage income from two or more places, including those with both self-reported income and income withheld by paying organizations, the individual should submit the trực tiếp bóng đá euro hôm nay finalization dossiers at the trực tiếp bóng đá euro hôm nay authority where the largest income source was earned during the year.
- If the largest income source cannot be determined, the individual chooses where to submit the trực tiếp bóng đá euro hôm nay finalization dossiers either at the trực tiếp bóng đá euro hôm nay authority that directly manages the paying organization or where the individual resides.
[2] Resident individuals with income from salaries, wages under source-deducted payment from two or more places should submit trực tiếp bóng đá euro hôm nay finalization dossiers as follows:
- Individuals receiving family circumstance deductions from any paying organization or individual should submit trực tiếp bóng đá euro hôm nay finalization dossiers at the trực tiếp bóng đá euro hôm nay authority managing that organization or individual.
- If there is a change in workplace and the final income-paying organization provides family deductions, submit at the authority managing that organization.
- If the final income-paying organization does not provide deductions, submit at the trực tiếp bóng đá euro hôm nay authority where the individual resides.
- If no deductions are provided by any paying organization, submit at the trực tiếp bóng đá euro hôm nay authority where the individual resides.
- For non-resident individuals not signing labor contracts, or signing contracts less than 3 months, or service contracts from one or more locations with a 10% reduction, submit at the individual’s residing trực tiếp bóng đá euro hôm nay authority.
- Individuals residing within the year with income from one or more places but not working for any paying organization at the time of finalization, submit at the authority where the individual resides.
[3] Resident individuals with salary, wage income directly finalizing PIT with the trực tiếp bóng đá euro hôm nay authority with decrements due to natural disasters, fires, accidents, or serious illnesses should submit the trực tiếp bóng đá euro hôm nay finalization dossiers at the trực tiếp bóng đá euro hôm nay authority where the trực tiếp bóng đá euro hôm nay deduction request was submitted.
When is the deadline for submitting PIT finalization dossiers in Vietnam?
Pursuant to Section V ofOfficial Dispatch 883/TCT-DNNCN of 2022guiding personal income trực tiếp bóng đá euro hôm nay finalization by the General Department of Taxation, it is stated as follows:
- For self-finalization of personal income trực tiếp bóng đá euro hôm nay, the deadline for submitting trực tiếp bóng đá euro hôm nay finalization dossiers is the last day of the 4th month from the end of the calendar year.
If individuals have refundable personal income trực tiếp bóng đá euro hôm nay arising but are late in submitting trực tiếp bóng đá euro hôm nay finalization declarations as prescribed, no administrative fines for late trực tiếp bóng đá euro hôm nay finalization declaration will apply.
- If the trực tiếp bóng đá euro hôm nay finalization deadline coincides with a statutory holiday, the deadline is the next working day following the day off as per thetrực tiếp bóng đá.
