Is xoilac tv trực tiếp bóng đá hôm nay amount received under public service housing policies considered taxable personal income in Vietnam?
Is xoilac tv trực tiếp bóng đá hôm nay amount received under public service housing policies considered taxable personal income in Vietnam?
Pursuant to point g, clause 2, Article 2 ofCircular 111/2013/TT-BTC, supplemented by clause 5 of Article 11 ofCircular 92/2015/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay specific provisions are as follows:
Taxable Income
...
- Income from salary, wages
...
g) xoilac tv trực tiếp bóng đá hôm nay following amounts are not included in taxable income:
...
g.2) Amounts received according to regulations on xoilac tv trực tiếp bóng đá hôm nay use of transportation within State agencies, public service providers, Communist Party organizations, and mass organizations.
g.3) Amounts received under public service housing policies as prescribed by law.
g.4) Other amounts beyond salary and wages received for participating in providing opinions, appraisal, verification of legal documents, Resolutions, political reports; participating in inspection and monitoring teams; meeting with voters, receiving citizens; uniforms and other direct activities related to xoilac tv trực tiếp bóng đá hôm nay operations of xoilac tv trực tiếp bóng đá hôm nay National Assembly Office, Ethnic Council, and National Assembly Committees, deputations of xoilac tv trực tiếp bóng đá hôm nay National Assembly; Central Office and Party Committees; City Party Committees, Provincial Party Committees, and their Committees.
g.5) Mid-shift meals, lunch organized by employers for employees through various forms such as cooking, buying meals, providing meal vouchers.
In cases where xoilac tv trực tiếp bóng đá hôm nay employer does not organize meals but gives money to employees, it is not included in xoilac tv trực tiếp bóng đá hôm nay individual's taxable income if xoilac tv trực tiếp bóng đá hôm nay amount is consistent with xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor - Invalids and Social Affairs. If xoilac tv trực tiếp bóng đá hôm nay expenditure exceeds xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor - Invalids and Social Affairs, xoilac tv trực tiếp bóng đá hôm nay excess must be included in xoilac tv trực tiếp bóng đá hôm nay individual's taxable income.
xoilac tv trực tiếp bóng đá hôm nay specific expenditure applied to State enterprises and organizations, units under administrative agencies, xoilac tv trực tiếp bóng đá hôm nay Communist Party, mass organizations, Associations must not exceed xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor - Invalids and Social Affairs. For non-state enterprises and other organizations, xoilac tv trực tiếp bóng đá hôm nay expenditure is determined by xoilac tv trực tiếp bóng đá hôm nay unit's head in agreement with xoilac tv trực tiếp bóng đá hôm nay union's president but must not exceed xoilac tv trực tiếp bóng đá hôm nay application level for state enterprises.
...
Thus, according to xoilac tv trực tiếp bóng đá hôm nay above provision, xoilac tv trực tiếp bóng đá hôm nay amount received under public service housing policies is not included in taxable personal income.
Is xoilac tv trực tiếp bóng đá hôm nay amount received under public service housing policies considered taxable personal income in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What salary level requires paying personal income tax if there are no dependants in Vietnam?
According to clause 2, Article 2 ofCircular 111/2013/TT-BTC, amended and supplemented by clause 1, Article 11 ofCircular 92/2015/TT-BTC, specifying taxable income as follows:
Taxable Income
…
- Income from salary, wages
Income from salary, wages is xoilac tv trực tiếp bóng đá hôm nay income received by an employee from xoilac tv trực tiếp bóng đá hôm nay employer, including:
a) Salaries, wages and payments of a nature similar to salaries and wages in cash or not in cash.
b) Allowances and subsidies, except for xoilac tv trực tiếp bóng đá hôm nay following allowances and subsidies:
b.1) Monthly preferential allowances and one-time subsidies as prescribed by law regarding preferential treatment to people with meritorious services.
…
And according to Article 1 ofResolution 954/2020/UBTVQH14regarding personal deduction levels as follows:
Personal deduction levels
Adjust xoilac tv trực tiếp bóng đá hôm nay personal deduction levels stipulated in clause 1, Article 19 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law No. 04/2007/QH12, as amended and supplemented by Law No. 26/2012/QH13, as follows:
- Deduction level for taxpayers is 11 million VND/month (132 million VND/year);
- Deduction level for each dependant is 4.4 million VND/month.
Thus, according to xoilac tv trực tiếp bóng đá hôm nay above provisions, an individual without dependants must pay personal income tax if xoilac tv trực tiếp bóng đá hôm nay total income from salary and wages exceeds 11 million VND/month.
Where is xoilac tv trực tiếp bóng đá hôm nay place to submit xoilac tv trực tiếp bóng đá hôm nay individual income tax returns in Vietnam?
According to Article 45 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019, specific provisions on places to submit tax returns are as follows:
- Taxpayers must submit tax returns at xoilac tv trực tiếp bóng đá hôm nay tax authority that directly manages them.
- In cases where tax returns are submitted under xoilac tv trực tiếp bóng đá hôm nay one-stop-shop mechanism, xoilac tv trực tiếp bóng đá hôm nay submission location follows xoilac tv trực tiếp bóng đá hôm nay provisions of that mechanism.
- Locations for submitting tax returns for exported or imported goods follow xoilac tv trực tiếp bóng đá hôm nay Customs Law provisions.
- xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam stipulates locations for submitting tax returns in xoilac tv trực tiếp bóng đá hôm nay following cases:
+ Taxpayers with multiple production and business activities;
+ Taxpayers conducting production and business activities in multiple locations; taxpayers having tax obligations for types of taxes declared and paid per occurrence;
+ Taxpayers with tax obligations related to land revenues; water and mineral resource exploitation rights;
+ Taxpayers with final settlement tax obligations for personal income tax;
+ Taxpayers declaring taxes through electronic transactions and in other necessary cases.
