Is trực tiếp bóng đá k+ allowance for phone calls subject to personal income tax in Vietnam?
Is trực tiếp bóng đá k+ allowance for phone calls subject to personal income tax in Vietnam?
According to point d.4, clause 2, Article 2 ofCircular 111/2013/TT-BTCstipulates:
Taxable Income
According to Article 3 of trực tiếp bóng đá k+ Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
...
- Income from salaries and wages
Income from salaries and wages refers to trực tiếp bóng đá k+ income employees receive from employers, including:
...
d) Monetary or non-monetary benefits in addition to salaries and wages paid by trực tiếp bóng đá k+ employer, which trực tiếp bóng đá k+ taxpayer enjoys in any form:
...
d.4) Office supplies, travel expenses, telephone, attire, etc., allowances exceeding trực tiếp bóng đá k+ current state regulations. trực tiếp bóng đá k+ allowances are not taxable income in some cases as follows:
d.4.1) For officials and workers in administrative agencies, trực tiếp bóng đá k+ Communist Party, unions, associations: trực tiếp bóng đá k+ allowance is applied according to trực tiếp bóng đá k+ guidelines of trực tiếp bóng đá k+ Ministry of Finance.
d.4.2) For employees working in business organizations, representative offices: trực tiếp bóng đá k+ allowance is applied in accordance with determining corporate income tax according to trực tiếp bóng đá k+ guidelines implementing trực tiếp bóng đá k+ Corporate Income Tax Law.
d.4.3) For employees working in international organizations, foreign organization's representative offices: trực tiếp bóng đá k+ allowance is implemented according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ international organization, trực tiếp bóng đá k+ foreign organization's representative office.
....
Additionally, according toCông đá bóng trực tiếp 79557/CT-TTHT nămon calculating personal income tax for employee allowances as follows:
If a company pays allowances for house rent, transportation (from home to company at a fixed monthly rate), telephone, attendance for employees, and specifies trực tiếp bóng đá k+ conditions and rates in one of trực tiếp bóng đá k+ following documents: Labor contract; Collective labor agreement; Financial regulations of trực tiếp bóng đá k+ company, corporation, group; Bonus regulations set by trực tiếp bóng đá k+ Chairman of trực tiếp bóng đá k+ Board, General Director, Director according to trực tiếp bóng đá k+ company's financial regulations, corporation, then:
- Regarding trực tiếp bóng đá k+ allowance for phone calls: trực tiếp bóng đá k+ fixed expense for individual telephone is deductible when determining corporate income tax according to trực tiếp bóng đá k+ Corporate Income Tax Law, it can be deducted when determining personal taxable income.
In case trực tiếp bóng đá k+ company pays more telephone expenses for employees than trực tiếp bóng đá k+ stipulated allowance, trực tiếp bóng đá k+ excess amount must be included in personal taxable income.
Thus, trực tiếp bóng đá k+ allowance for phone calls will be deducted when calculating personal income tax for employees, if trực tiếp bóng đá k+ expense exceeds trực tiếp bóng đá k+ allowed amount, trực tiếp bóng đá k+ excess will be included in personal taxable income.
Is trực tiếp bóng đá k+ allowance for phone calls subject to personal income tax in Vietnam?(Image from Internet)
Who arepersonal income taxpayers in Vietnam?
According to Article 2 of trực tiếp bóng đá k+Law on Personal Income Tax 2007, subjects required to pay personal income tax are specified. Specifically:
Taxpayers
- Personal income taxpayers include resident individuals with taxable income as stipulated in Article 3 of this Law arising inside or outside trực tiếp bóng đá k+ territory of Vietnam, and non-resident individuals with taxable income as stipulated in Article 3 of this Law arising within trực tiếp bóng đá k+ territory of Vietnam.
- A resident individual is someone who meets one of trực tiếp bóng đá k+ following conditions:
a) Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from trực tiếp bóng đá k+ first day of presence in Vietnam;
b) Having a regular residence in Vietnam, including a registered permanent residence or a rented house to live in Vietnam according to a lease agreement of term.
- A non-resident individual is someone who does not meet trực tiếp bóng đá k+ conditions stipulated in clause 2 of this Article.
Thus, it can be seen that persons liable to pay personal income tax are resident individuals with taxable income, as defined, arising inside and outside trực tiếp bóng đá k+ territory of Vietnam and non-resident individuals with taxable income.
What are trực tiếp bóng đá k+ three methods for employees to submit personal income tax refund applications in Vietnam?
According to clause 2, Article 72 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ procedures are as follows:
Submission and response to tax refund dossiers
...
2. Taxpayers submit tax refund applications through trực tiếp bóng đá k+ following methods:
a) Submit trực tiếp bóng đá k+ application directly at trực tiếp bóng đá k+ tax administration agency;
b) Send trực tiếp bóng đá k+ application via postal service;
c) Send trực tiếp bóng đá k+ application electronically via trực tiếp bóng đá k+ electronic transaction portal of trực tiếp bóng đá k+ tax administration agency.
3. Within 03 working days from trực tiếp bóng đá k+ date of receipt of trực tiếp bóng đá k+ tax refund application, trực tiếp bóng đá k+ tax administration agency classifies trực tiếp bóng đá k+ application and informs trực tiếp bóng đá k+ taxpayer of trực tiếp bóng đá k+ acceptance of trực tiếp bóng đá k+ application and trực tiếp bóng đá k+ deadline for resolving trực tiếp bóng đá k+ tax refund dossier, or informs in writing in case trực tiếp bóng đá k+ application is incomplete.
4. trực tiếp bóng đá k+ Minister of Finance details this Article.
Thus, employees submit their personal income tax refund applications through trực tiếp bóng đá k+ following three methods:
- Submit trực tiếp bóng đá k+ application directly at trực tiếp bóng đá k+ tax administration agency;
- Send trực tiếp bóng đá k+ application via postal service;
- Send trực tiếp bóng đá k+ application electronically via trực tiếp bóng đá k+ electronic transaction portal of trực tiếp bóng đá k+ tax administration agency.
