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Is đá bóng trực tiếp allowance for labor accidents subject to personal income tax in Vietnam?

Based on Article 2 ofCircular 111/2013/TT-BTC, đá bóng trực tiếp regulation on taxable income is as follows:

Taxable incomes

According to Article 3 of đá bóng trực tiếp Personal Income Tax Law and Article 3 of Decree No. 65/2013/ND-CP, taxable income includes:

1. Income from business activities

Income from business activities is income derived from production and business activities in đá bóng trực tiếp following fields:

a) Income from production, business of goods, and services, in all fields and industries as stipulated by law such as: production, business of goods; construction; transportation; food and beverage business; service business, including house rental services, land use rights, water surface, and other assets.

b) Income from independent professional activities of individuals in fields and industries with licenses or practicing certificates as required by law.

c) Income from agricultural, forestry production, salt production, aquaculture, fishing which do not meet đá bóng trực tiếp tax exemption conditions as guided in point e, clause 1, Article 3 of this Circular.

2. Income from wages, salaries

Income from wages, salaries is đá bóng trực tiếp income received by employees from their employers, including:

a) Wages, salaries, and other forms of remuneration in cash or non-cash forms.

b) Allowances and subsidies, except for đá bóng trực tiếp following allowances and subsidies:

b.1) Monthly preferential allowances and one-time allowances as stipulated by đá bóng trực tiếp law for people with meritorious services.

b.2) Monthly allowances, one-time allowances for individuals participating in resistance wars, national defense, international duties, young volunteers who completed missions.

b.3) National defense and security allowances; allowances for armed forces.

b.4) Hazard and dangerous allowances for sectors, occupations, or jobs in workplaces with hazardous and dangerous factors.

b.5) Attraction allowances, regional allowances.

b.6) Unexpected hardship allowances, workplace accident allowances, occupational disease allowances, one-time allowances for childbirth or adoption, maternity benefits, convalescence, and recovery health benefits after maternity, allowances for labor capacity reduction, one-time retirement allowances, monthly pensions, redundancy allowances, job loss allowances, unemployment allowances, and other allowances according to đá bóng trực tiếp Labor Code and Social Insurance Law.

b.7) Allowances for individuals receiving social protection according to đá bóng trực tiếp law.

b.8) Service allowances for high-level leaders.

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đá bóng trực tiếp workplace accident allowance is not subject to personal income tax.

Is đá bóng trực tiếp allowance for labor accidents subject to personal income tax in Vietnam?(Image from đá bóng trực tiếp Internet)

Which entities arepersonal income tax payers in Vietnam?

According to Article 2 ofđá bóng trực tiếp 2007 Personal Income Tax Law, it is stipulated as follows:

Taxpayers

1. Taxpayers of personal income tax are resident individuals with taxable income as stipulated in Article 3 of this Law arising within and outside đá bóng trực tiếp territory of Vietnam, and non-resident individuals with taxable income as stipulated in Article 3 of this Law arising within đá bóng trực tiếp territory of Vietnam.

2. A resident individual is one who meets one of đá bóng trực tiếp following conditions:

a) Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from đá bóng trực tiếp first day of presence in Vietnam;

b) Having a regular place of residence in Vietnam, including a registered place of permanent residence or a rented house to live in Vietnam under a term contract.

3. A non-resident individual is one who does not meet đá bóng trực tiếp conditions stipulated in clause 2 of this Article.

Thus, based on đá bóng trực tiếp above regulations, đá bóng trực tiếp taxpayers of personal income tax include đá bóng trực tiếp following:

- Personal income taxpayers are resident individuals with taxable income as stipulated in Article 3 ofđá bóng trực tiếp 2007 Personal Income Tax Lawarising within and outside đá bóng trực tiếp territory of Vietnam, and non-resident individuals with taxable income as stipulated in Article 3 ofđá bóng trực tiếp 2007 Personal Income Tax Lawarising within đá bóng trực tiếp territory of Vietnam.

- A resident individual is one who meets one of đá bóng trực tiếp following conditions:

+ Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from đá bóng trực tiếp first day of presence in Vietnam;

+ Having a regular place of residence in Vietnam, including a registered place of permanent residence or a rented house to live in Vietnam under a term contract.

- A non-resident individual is one who does not meet đá bóng trực tiếp conditions stipulated as follows:

+ Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from đá bóng trực tiếp first day of presence in Vietnam;

+ Having a regular place of residence in Vietnam, including a registered place of permanent residence or a rented house to live in Vietnam under a term contract.

When is đá bóng trực tiếp deadline of personal income tax paymentin Vietnam?

According to Article 28 ofDecree 65/2013/ND-CP, income-paying organizations will monthly calculate provisional income tax to be deducted based on income.

According to clause 1 Article 55 ofđá bóng trực tiếp 2019 Tax Administration Law, it is stipulated as follows:

Tax Payment Deadlines

1. Where đá bóng trực tiếp taxpayer calculates đá bóng trực tiếp tax, đá bóng trực tiếp deadline for tax payment is đá bóng trực tiếp last day of đá bóng trực tiếp tax return filing period. In đá bóng trực tiếp case of additional tax returns, đá bóng trực tiếp tax payment deadline is đá bóng trực tiếp deadline for filing returns of đá bóng trực tiếp tax period with errors or omissions.

For corporate income tax, it must be provisionally paid quarterly, with đá bóng trực tiếp deadline for tax payment being đá bóng trực tiếp 30th of đá bóng trực tiếp first month of đá bóng trực tiếp next quarter.

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In addition, according to clause 2 Article 44 ofđá bóng trực tiếp 2019 Tax Administration Law, đá bóng trực tiếp deadlines for annual tax finalization returns are stipulated as follows:

Tax Return Filing Deadlines

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2. đá bóng trực tiếp deadlines for tax return filing for annual tax periods are as follows:

a) No later than đá bóng trực tiếp last day of đá bóng trực tiếp third month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year or fiscal year for annual tax finalization returns; no later than đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp calendar year or fiscal year for annual tax returns;

b) No later than đá bóng trực tiếp last day of đá bóng trực tiếp fourth month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year for personal income tax finalization returns directly finalized by individuals;

c) No later than December 15th of đá bóng trực tiếp previous year for tax return filings according to presumptive tax of household businesses, individual businesses; in case of new businesses, no later than 10 days from đá bóng trực tiếp start of business.

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Thus, đá bóng trực tiếp deadlines for personal income tax finalization returns are as follows:

- No later than đá bóng trực tiếp last day of đá bóng trực tiếp third month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year or fiscal year for tax finalization returns filed by enterprises on behalf of employees.

- No later than đá bóng trực tiếp last day of đá bóng trực tiếp fourth month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year for personal income tax finalization returns directly finalized by individuals.