Is đá bóng trực tiếp personal income tax (PIT) applied to tax officials' prize money associated with đá bóng trực tiếp titles awarded by đá bóng trực tiếp State of Vietnam?
Is đá bóng trực tiếp personal income tax (PIT) applied to tax officials' prize money associated with đá bóng trực tiếp titles awarded by đá bóng trực tiếp State of Vietnam?
According to point e, clause 2, Article 2 ofCircular 111/2013/TT-BTC, it is stipulated that monetary bonuses or non-monetary bonuses in any form, including stock bonuses, are considered part of đá bóng trực tiếp taxable income from salaries and wages received from employers, except for đá bóng trực tiếp following bonuses:
[1] Bonuses attached to titles conferred by đá bóng trực tiếp State, including bonuses associated with emulation titles and awards according to đá bóng trực tiếp laws on emulation and commendation, specifically:
- Bonuses associated with emulation titles such as National Emulation Soldier; Ministry, Sector, Central Union, Province, Directly Controlled City Emulation Soldier; Basic Emulation Soldier, Advanced Laborer, Advanced Soldier.
- Bonuses associated with commendation forms.
- Bonuses associated with titles conferred by đá bóng trực tiếp State.
- Bonuses associated with awards given by Associations and organizations associated with Central and local political organizations, political-social organizations, social organizations, and socio-professional organizations in accordance with their statutes and đá bóng trực tiếp Law on Emulation and Commendation.
- Bonuses associated with đá bóng trực tiếp Ho Chi Minh Prize and State Prize.
- Bonuses associated with Anniversary Medals and Badges.
- Bonuses associated with Certificates of Merit and Commendation Certificates.
[2] Bonuses associated with national awards and international awards recognized by đá bóng trực tiếp State of Vietnam.
[3] Bonuses related to technical innovations, inventions, and creations recognized by a competent state agency.
[4] Bonuses for detecting and reporting legal violations to a competent state agency.
Thus, it can be seen that bonuses associated with titles conferred by đá bóng trực tiếp State are one of đá bóng trực tiếp exemptions from đá bóng trực tiếp personal income tax. Therefore, bonuses attached to State-conferred titles will not be subject to PIT.
Is đá bóng trực tiếp PIT applied to tax officials' prize money associated with đá bóng trực tiếp titles awarded by đá bóng trực tiếp State of Vietnam? (Image from đá bóng trực tiếp Internet)
What are education and training standards of tax officials in Vietnam?
According to clause 4 of Articles 9 to 13Circular 29/2022/TT-BTC, đá bóng trực tiếp standards for education and training of tax officials are specified as follows:
- Senior Tax Inspector: (Article 9 ofCircular 29/2022/TT-BTC)
+ Hold a university degree or higher with a major appropriate to đá bóng trực tiếp job position requirements;
+ Hold an advanced political theory diploma or an advanced political-administrative theory diploma, or possess a certificate of equivalent level political theory granted by đá bóng trực tiếp relevant authority;
+ Have a certificate of professional knowledge and state management skills for officials of senior expert rank and equivalent, or hold a diploma in advanced political-administrative theory.
- Principal Tax Inspector: (Article 10 ofCircular 29/2022/TT-BTC)
+ Hold a university degree or higher with a major appropriate to đá bóng trực tiếp job position requirements;
+ Have a certificate of professional knowledge and state management skills for officials of principal expert rank and equivalent, or hold a diploma in advanced political-administrative theory.
- Tax Inspector: (Article 11 ofCircular 29/2022/TT-BTC)
+ Hold a university degree or higher with a major appropriate to đá bóng trực tiếp job position requirements;
+ Have a certificate of professional knowledge and state management skills for officials of expert rank and equivalent.
- Intermediate Tax Inspector: Hold a college degree or higher with a major appropriate to đá bóng trực tiếp job position requirements. (Article 12 ofCircular 29/2022/TT-BTC)
- Tax Staff: Hold an intermediate degree or higher with a major appropriate to đá bóng trực tiếp job position requirements. (Article 13 ofCircular 29/2022/TT-BTC).
What is đá bóng trực tiếp summary of titles and codes of tax officials' ranks in Vietnam?
Based on Article 3 ofCircular 29/2022/TT-BTC, đá bóng trực tiếp table of titles and codes for tax officials is as follows:
| Senior Tax Inspector | Rank Code | 06.036 |
| Principal Tax Inspector | Rank Code | 06.037 |
| Tax Inspector | Rank Code | 06.038 |
| Intermediate Tax Inspector | Rank Code | 06.039 |
| Tax Staff | Rank Code | 06.040 |
What are đá bóng trực tiếp general standards for đá bóng trực tiếp qualities of tax officials in Vietnam?
According to Article 4 ofCircular 29/2022/TT-BTC, tax officials are required to meet đá bóng trực tiếp following general standards of qualities:
- Master đá bóng trực tiếp policies and lines of đá bóng trực tiếp Communist Party; be loyal to đá bóng trực tiếp Fatherland, đá bóng trực tiếp Communist Party, and đá bóng trực tiếp State; protect đá bóng trực tiếp interests of đá bóng trực tiếp Fatherland and đá bóng trực tiếp people.
- Fully perform đá bóng trực tiếp duties of officials as prescribed by law; strictly follow đá bóng trực tiếp task assignments of superiors; comply with laws, discipline, administrative order; exemplarily adhere to đá bóng trực tiếp agency's internal regulations and rules.
- Be dedicated, responsible, honest, objective, impartial; have an appropriate attitude and cultural behavior in task execution, serve đá bóng trực tiếp people;
- Lead a healthy lifestyle, be humble, united; be diligent, thrifty, honest, transparent, selfless; do not exploit public service for personal gain; avoid bureaucracy, corruption, wastefulness, negativity.
- Regularly cultivate and enhance quality, knowledge, competence through learning and training.
