Is the lịch trực tiếp bóng đá hôm nay of an individual being a ship owner subject to personal lịch trực tiếp bóng đá hôm nay tax in Vietnam?
Is the lịch trực tiếp bóng đá hôm nay of an individual being a ship owner subject to personal lịch trực tiếp bóng đá hôm nay tax in Vietnam?
According to Article 4 of theLaw on Personal lịch trực tiếp bóng đá hôm nay Tax 2007, supplemented by Clause 3, Article 2 of theLaw amending and supplementing tax-related laws 2014, specifies the lịch trực tiếp bóng đá hôm nay exempt from personal lịch trực tiếp bóng đá hôm nay tax as follows:
Tax-Exempt lịch trực tiếp bóng đá hôm nay
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- lịch trực tiếp bóng đá hôm nay from salaries and wages of Vietnamese crew members working for foreign shipping companies or Vietnamese companies engaged in international transport.
- lịch trực tiếp bóng đá hôm nay of individuals who are ship owners, individuals with the right to use ships, and individuals working on ships from activities providing goods and services directly serving offshore fishing and exploitation activities.
Thus, according to the above provisions, the lịch trực tiếp bóng đá hôm nay of an individual who is a ship owner is exempt from personal lịch trực tiếp bóng đá hôm nay tax.
Is the lịch trực tiếp bóng đá hôm nay of an individual being a ship owner subject to personal lịch trực tiếp bóng đá hôm nay tax in Vietnam? (Image from the Internet)
What lịch trực tiếp bóng đá hôm nay is exempt from personal lịch trực tiếp bóng đá hôm nay tax in Vietnam?
According to Article 4 of theLaw on Personal lịch trực tiếp bóng đá hôm nay Tax 2007, supplemented by Clause 3, Article 2 of theLaw amending and supplementing tax-related laws 2014and amended by Clause 2, Article 1 of theAmended Law on Personal lịch trực tiếp bóng đá hôm nay Tax 2012, the following individual incomes are exempt from personal lịch trực tiếp bóng đá hôm nay tax:
- lịch trực tiếp bóng đá hôm nay from real estate transfers between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- lịch trực tiếp bóng đá hôm nay from the transfer of residential houses, rights to use homestead land, and assets attached to homestead land in cases where an individual has only one residential house or homestead land.
- lịch trực tiếp bóng đá hôm nay from the value of land use rights allocated by the State to individuals.
- lịch trực tiếp bóng đá hôm nay from inheritance or gifts as real estate transferred between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- lịch trực tiếp bóng đá hôm nay of households and individuals directly engaged in agricultural, forestry production, salt making, aquaculture, fishing, not yet processed into other products or only by ordinary preliminary processing.
- lịch trực tiếp bóng đá hôm nay from the conversion of agricultural land granted by the State for production for households and individuals.
- lịch trực tiếp bóng đá hôm nay from interest on deposits at credit institutions, interest from life insurance contracts.
- lịch trực tiếp bóng đá hôm nay from overseas remittances.
- The portion of night-shift or overtime salary paid higher than regular day-time or regular working hours as prescribed by law.
- Retirement pensions paid by the Social Insurance Fund; monthly pensions paid by voluntary pension funds.
- lịch trực tiếp bóng đá hôm nay from scholarships, including:
+ Scholarships received from the state budget;
+ Scholarships received from domestic and foreign organizations under their programs supporting education incentives.
- lịch trực tiếp bóng đá hôm nay from compensation for life and non-life insurance contracts, compensation for occupational accident, state compensation, and other compensation as prescribed by law.
- lịch trực tiếp bóng đá hôm nay received from charity funds established or recognized by competent state agencies, operating for charitable, humanitarian purposes, not for profit.
- lịch trực tiếp bóng đá hôm nay received from foreign aid for charitable, humanitarian purposes under the form of government and non-government organizations approved by competent state agencies.
- lịch trực tiếp bóng đá hôm nay from salaries and wages of Vietnamese crew members working for foreign shipping companies or Vietnamese companies engaged in international transport.
- lịch trực tiếp bóng đá hôm nay of individuals who are ship owners, individuals with the right to use ships, and individuals working on ships from activities providing goods and services directly serving offshore fishing and exploitation activities.
What is the personal lịch trực tiếp bóng đá hôm nay tax period in Vietnam?
According to Article 7 of theLaw on Personal lịch trực tiếp bóng đá hôm nay Tax 2007, amended by Clause 3, Article 1 of theAmended Law on Personal lịch trực tiếp bóng đá hôm nay Tax 2012, the personal lịch trực tiếp bóng đá hôm nay tax period is defined as follows:
- The tax period for resident individuals is regulated as follows:
+ The annual tax period applies to lịch trực tiếp bóng đá hôm nay from business; lịch trực tiếp bóng đá hôm nay from salaries and wages;
+ The tax period per occurrence of lịch trực tiếp bóng đá hôm nay applies to lịch trực tiếp bóng đá hôm nay from capital investment; lịch trực tiếp bóng đá hôm nay from capital transfers, except for lịch trực tiếp bóng đá hôm nay from securities transfers; lịch trực tiếp bóng đá hôm nay from real estate transfers; lịch trực tiếp bóng đá hôm nay from winnings; lịch trực tiếp bóng đá hôm nay from royalties; lịch trực tiếp bóng đá hôm nay from franchising; lịch trực tiếp bóng đá hôm nay from inheritance; lịch trực tiếp bóng đá hôm nay from gifts;
+ The tax period per occurrence of transfers or annually applies to lịch trực tiếp bóng đá hôm nay from securities transfers.
- The tax period for non-resident individuals is calculated per occurrence of lịch trực tiếp bóng đá hôm nay, applicable to all taxable lịch trực tiếp bóng đá hôm nay.
