Có phải đóng thuế thu trực tiếp bóng đá hôm nay cá nhân với tiền lương của thuyền viên là người Việt Nam

Is the salaryof Vietnamese crewmemberssubject to personal kết quả bóng đá trực tiếp tax in Vietnam?

According to the provisions of Article 4 ofDecree 65/2013/ND-CP(supplemented by Clause 6, Article 2 ofDecree 12/2015/ND-CP) regarding kết quả bóng đá trực tiếp exempted from tax as follows:

kết quả bóng đá trực tiếp Exempted from Tax

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8. kết quả bóng đá trực tiếp from remittances.

9. The portion of wages and salaries for night shifts and overtime that exceeds the wages and salaries for daytime and ordinary working hours as stipulated by law.

10. Retirement salary paid by the Social Insurance Fund according to the provisions of the Law on Social Insurance, monthly retirement salary received from a voluntary pension fund. Individuals living and working in Vietnam are exempt from tax on retirement salary paid by foreign parties.

11. kết quả bóng đá trực tiếp from scholarships, including:

a) Scholarships from state budget;

b) Scholarships from domestic and foreign organizations (including living expenses) under the support for promoting education program of those organizations.

12. Compensation money from life insurance, non-life insurance, health insurance; compensation for work injuries; state compensation and other compensations as stipulated by law.

13. kết quả bóng đá trực tiếp from charitable funds approved or recognized by competent state authorities, operating for charitable, humanitarian purposes, not aimed at profit.

14. kết quả bóng đá trực tiếp from foreign aid sources for charitable, humanitarian purposes both the Government of Vietnam and non-Government of Vietnam approved by competent state authorities.

The Ministry of Finance shall specify procedures and records to determine exempted incomes stipulated in this Article.

15. kết quả bóng đá trực tiếp from salaries and wages of Vietnamese crewmembers received for working for foreign shipping companies or Vietnamese shipping companies operating international transport;

16. kết quả bóng đá trực tiếp of individuals who are ship owners, individuals with the right to use ships, and individuals working on ships obtained from providing goods and services directly serving offshore fishing activities.

Thus, based on the above regulations, only the kết quả bóng đá trực tiếp from wages and salaries of Vietnamese crewmembers received for working for foreign shipping companies or Vietnamese shipping companies involved in international transport will be exempt from personal kết quả bóng đá trực tiếp tax (PIT). For kết quả bóng đá trực tiếp earned from wages and salaries of crewmembers in other cases, PIT must be paid if the kết quả bóng đá trực tiếp reaches a taxable level.

Is the salary of Vietnamese crewmembers subject to personal kết quả bóng đá trực tiếp tax in Vietnam?(Image from the Internet)

What types of kết quả bóng đá trực tiếp are subject to personal kết quả bóng đá trực tiếp tax in Vietnam?

Specifically, as detailed in Article 3 ofPersonal kết quả bóng đá trực tiếp Tax Law 2007(amended by Clauses 1 and 2 of Article 2 inLaw Amending Tax Laws 2014and Clause 1, Article 1 ofAmended Personal kết quả bóng đá trực tiếp Tax Law 2012) as follows:

kết quả bóng đá trực tiếp subject to personal kết quả bóng đá trực tiếp tax includes the following types of kết quả bóng đá trực tiếp, excluding kết quả bóng đá trực tiếp exempted from tax as specified in Article 4 of thePersonal kết quả bóng đá trực tiếp Tax Law 2007:

(1) kết quả bóng đá trực tiếp from business, including:

- kết quả bóng đá trực tiếp from manufacturing, trading goods, and services;

- kết quả bóng đá trực tiếp from independent practice of individuals holding a license or certificate to practice as prescribed by law.

kết quả bóng đá trực tiếp from business stipulated in this clause does not include kết quả bóng đá trực tiếp from self-employed individuals earning revenue of 100 million VND/year or less.

(2) kết quả bóng đá trực tiếp from salaries and wages, including:

- Salaries, wages, and other payments of a salary nature;

- Allowances and subsidies, except allowances and subsidies stipulated by laws on preferential treatment for persons with meritorious services; defense and security allowances; hazardous and dangerous job allowances; attraction allowances, regional allowances as prescribed by law; extraordinary difficulty allowances, labor accident and occupational disease allowances, one-time allowances for childbirth or adoption, allowances for reduced working capacity, one-time retirement allowances, monthly survivorship benefits, and other allowances as prescribed by social insurance law; severance allowances, job loss allowances as prescribed by the Labor Code; social protection allowances and other allowances and subsidies not of a salary nature as prescribed by the Government of Vietnam.

(3) kết quả bóng đá trực tiếp from capital investment, including:

- Loan interest;

- Share dividends;

- kết quả bóng đá trực tiếp from capital investment in other forms, except kết quả bóng đá trực tiếp from interest on Government of Vietnam bonds.

(4) kết quả bóng đá trực tiếp from capital transfer, including:

- kết quả bóng đá trực tiếp from transferring capital in economic organizations;

- kết quả bóng đá trực tiếp from stock transfer;

- kết quả bóng đá trực tiếp from capital transfer in other forms.

(5) kết quả bóng đá trực tiếp from real estate transfer, including:

- kết quả bóng đá trực tiếp from the transfer of land use rights and assets attached to land;

- kết quả bóng đá trực tiếp from transferring the ownership or use rights of residential houses;

- kết quả bóng đá trực tiếp from the transfer of land lease rights, water surface lease rights;

- Other kết quả bóng đá trực tiếp received from real estate transfer in all forms.

(6) kết quả bóng đá trực tiếp from winnings, including:

- Lottery winnings;

- Promotional winnings;

- Betting winnings;

- Winnings from games, prize contests, and other forms of winnings.

(7) kết quả bóng đá trực tiếp from royalties, including:

- kết quả bóng đá trực tiếp from the transfer of intellectual property rights;

- kết quả bóng đá trực tiếp from the transfer of technology.

(8) kết quả bóng đá trực tiếp from franchise.

(9) kết quả bóng đá trực tiếp from inheritance is securities, the capital in economic organizations, business establishments, real estate, and other assets subject to ownership or use registration.

(10) kết quả bóng đá trực tiếp from gifts is securities, the capital in economic organizations, business establishments, real estate, and other assets subject to ownership or use registration.

Which entity is eligible for personal kết quả bóng đá trực tiếp tax reduction in Vietnam?

According to Article 5 of thePersonal kết quả bóng đá trực tiếp Tax Law 2007:

Tax Reduction

Taxpayers suffering from difficulties due to natural disasters, fires, accidents, or serious illnesses affecting their ability to pay tax shall be considered for a tax reduction corresponding to the extent of the damage, but not exceeding the tax payable.

Thus, taxpayers facing difficulties under the following circumstances are eligible for a tax reduction:

[1] Natural disasters

[2] Fires

[3] Accidents

[4] Serious illnesses