Tiền học bổng có phải nộp thuế trực tiếp bóng đá hôm nay cá nhân không?

What is Personal đá bóng trực tiếp Tax in Vietnam?

Based on Article 3 of theTax Administration Law 2019, taxes are mandatory payments that organizations, households, business households, and individuals must submit to the state budget.

Personal đá bóng trực tiếp tax can be understood as a direct tax levied on a portion of an individual's đá bóng trực tiếp after deducting tax-exempt and dependent relief amounts. In other words, it is the amount of money that individuals with đá bóng trực tiếp must pay into the state budget.

Is scholarship subject to personal đá bóng trực tiếp tax? (Image from the Internet)

Is scholarship subject to personal đá bóng trực tiếp tax in Vietnam?

Pursuant to Article 4 of thePersonal đá bóng trực tiếp Tax Law 2007, amended by Clause 2, Article 1 of theAmended Personal đá bóng trực tiếp Tax Law 2012and Clause 3, Article 2 of theLuật sửa đổi các Luật về xem bóng đá trực, the regulations state as follows:

Tax-Exempt đá bóng trực tiếp

1. đá bóng trực tiếp from the transfer of real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and paternal grandchildren; maternal grandparents and maternal grandchildren; siblings.

2. đá bóng trực tiếp from the transfer of houses, rights to use homestead land, and assets attached to homestead land of individuals in the case where the individual has only one house or homestead land.

3. đá bóng trực tiếp from the value of land-use rights of individuals allocated land by the state.

4. đá bóng trực tiếp from inheritance, gifts which are real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and paternal grandchildren; maternal grandparents and maternal grandchildren; siblings.

5. đá bóng trực tiếp of households and individuals directly producing agriculture, forestry, making salt, aquaculture, fishing which has not been processed into other products or has only undergone simple processing.

6. đá bóng trực tiếp from the change of agricultural land of households and individuals allocated land by the state for production.

7. đá bóng trực tiếp from savings interest in credit institutions, interest from life insurance contracts.

8. đá bóng trực tiếp from remittances.

9. Wages for night shifts and overtime that are higher than wages for day shifts as stipulated by law.

10. Retirement pension paid by the Social Insurance Fund; monthly retirement pension paid by the voluntary pension fund.

11. đá bóng trực tiếp from scholarships, including:

a) Scholarships from the state budget;

b) Scholarships from domestic and foreign organizations under their scholarship support programs.

12. đá bóng trực tiếp from compensations of life and non-life insurance contracts, labor accident compensations, state compensations, and other compensations as stipulated by law.

13. đá bóng trực tiếp from charitable funds established or recognized by competent state agencies operating for charitable, humanitarian purposes, not for profit.

14. đá bóng trực tiếp from foreign aid for charitable, humanitarian purposes in the form of government and non-governmental aid approved by competent state agencies.

15. đá bóng trực tiếp from wages and salaries of Vietnamese crew members working for foreign or Vietnamese companies in international transportation.

16. đá bóng trực tiếp of individuals owners, individuals with ship use rights, and individuals working on ships from providing goods and services directly serving offshore fishing and catching activities.

đá bóng trực tiếp from scholarships, including scholarships from the state budget and from domestic and foreign organizations under their scholarship support programs, will be exempt from personal đá bóng trực tiếp tax.

What đá bóng trực tiếp is subject to personal đá bóng trực tiếp tax in Vietnam?

Based on Article 3 of thePersonal đá bóng trực tiếp Tax Law 2007amended by Clause 2, Article 2 of theLaw on Amending Various Tax Laws 2014and Clause 1, Article 1 of theAmended Personal đá bóng trực tiếp Tax Law 2012, taxable đá bóng trực tiếp includes the following types of đá bóng trực tiếp, excluding tax-exempt đá bóng trực tiếp stipulated at Article 4 of thePersonal đá bóng trực tiếp Tax Law 2007:

(1) đá bóng trực tiếp from business activities, including:

- đá bóng trực tiếp from production and business activities of goods and services;

- đá bóng trực tiếp from independent professional activities of individuals having licenses or practicing certificates as stipulated by law.

đá bóng trực tiếp from business activities stipulated in this clause does not include đá bóng trực tiếp of business individuals with annual revenue of 100 million VND or less.

(2) đá bóng trực tiếp from salaries and wages, including:

- Salaries, wages, and other amounts of similar nature;

- Allowances and subsidies, excluding:

Allowances and subsidies as stipulated by law on preferential treatment for meritorious persons; national defense and security allowances; hazardous and dangerous job allowances for sectors, occupations, or jobs in a hazardous and dangerous working environment; attraction allowances, area allowances as stipulated by law; sudden difficulty allowances, labor accident allowances, occupational disease allowances, one-time childbirth or adoption allowances, allowances for reduced working capacity, one-time retirement allowances, monthly survivor pensions, and other allowances as stipulated by the social insurance law; severance allowances, job-loss allowances as stipulated by theBộ luật xem bóng; allowances of a social protection nature and other allowances and subsidies of a non-salary nature as stipulated by the Government of Vietnam.

(3) đá bóng trực tiếp from capital investments, including:

- Loan interest đá bóng trực tiếp;

- Share dividends;

- đá bóng trực tiếp from capital investments in other forms, except for interest from bonds of the Government of Vietnam.

(4) đá bóng trực tiếp from capital transfers, including:

- đá bóng trực tiếp from transferring capital in economic organizations;

- đá bóng trực tiếp from transferring securities;

- đá bóng trực tiếp from transferring capital in other forms.

(5) đá bóng trực tiếp from real estate transfers, including:

- đá bóng trực tiếp from transferring land use rights and properties attached to land;

- đá bóng trực tiếp from transferring house ownership or use rights;

- đá bóng trực tiếp from transferring land lease rights, water surface lease rights;

- Other incomes from real estate transfers in all forms.

(6) đá bóng trực tiếp from winnings, including:

- Lottery winnings;

- Winnings from promotional campaigns;

- Winnings from betting activities;

- Other winnings from games, contests with prizes, and other forms of winnings.

(7) đá bóng trực tiếp from royalties, including:

- đá bóng trực tiếp from transferring and granting the right to use intellectual property objects;

- đá bóng trực tiếp from technology transference.

(8) đá bóng trực tiếp from franchising.

(9) đá bóng trực tiếp from inheritance of securities, capital in economic organizations, business establishments, real estate, and other assets required to be registered for ownership or use rights.

(10) đá bóng trực tiếp from gifts of securities, capital in economic organizations, business establishments, real estate, and other assets required to be registered for ownership or use rights.