Is the seniority allowance for prosecutors subject to personal kết quả bóng đá trực tiếp in Vietnam?
Is the seniority allowance for prosecutors subject to personal kết quả bóng đá trực tiếp in Vietnam?
Based on sub-clause b.11 point b clause 2 Article 2 ofCircular 111/2013/TT-BTC, which regulates allowances that are not subject to personal kết quả bóng đá trực tiếp, the provision is as follows:
Taxable kết quả bóng đá trực tiếp
According to the provisions in Article 3 of the Personal kết quả bóng đá trực tiếp Law and Article 3 of Decree 65/2013/ND-CP, taxable personal income includes:
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- kết quả bóng đá trực tiếp from salaries and wages
kết quả bóng đá trực tiếp from salaries and wages is kết quả bóng đá trực tiếp received by employees from employers, including:
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b) Allowances and subsidies, excluding the following allowances and subsidies:
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b.11) Professional-specific allowances.
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Simultaneously, as per the regulation in Section 10 of the Comprehensive List of Allowances and Subsidies issued by competent state authorities, used as a basis to determine taxable personal kết quả bóng đá trực tiếp from salaries and wages, issued withOfficial Dispatch 1381/TCT-TNCN in 2014of the General Department of Taxation guiding the specific allowances in sectors, which includes the seniority allowance for Prosecutors.
Thus, the seniority allowance for Prosecutors is not subject to personal kết quả bóng đá trực tiếp.
Is the seniority allowance for prosecutors subject to personal kết quả bóng đá trực tiếp in Vietnam?(Image from Internet)
What are regulations on taxable personal kết quả bóng đá trực tiếp in Vietnam?
Based on Article 3 of thePersonal kết quả bóng đá trực tiếp Law 2007(amended by clause 1 Article 2 of theLaw amending and supplementing some articles of the Laws on Taxation 2014, clause 1 Article 1, and clause 2 Article 2 of theLaw amending and supplementing some articles of the Personal kết quả bóng đá trực tiếp Law 2012), taxable personal kết quả bóng đá trực tiếp is defined as follows:
- kết quả bóng đá trực tiếp from business, including:
+ kết quả bóng đá trực tiếp from production and business activities of goods and services;
+ kết quả bóng đá trực tiếp from independent personal practices with a license or practicing certificate as prescribed by law.
- kết quả bóng đá trực tiếp from salaries and wages, including:
+ Salaries, wages, and amounts with the nature of salaries and wages;
+ Allowances and subsidies, except for the following: allowances and subsidies as per the law on privileges for persons with contributions; defense and security allowances; toxic and hazardous allowances in sectors, occupations, or jobs in working places having toxic or hazardous factors; attraction and regional allowances as per the law; sudden hardship assistance, labor accident, occupational disease assistance, one-time childbirth or adoption assistance, impairment aid, one-time retirement benefit, monthly survivor's benefits, and other allowances as per the social insurance law; severance allowance, unemployment benefit as per the Labor Code; social protection and other allowances not with the nature of salaries and wages as prescribed by the Government.
- kết quả bóng đá trực tiếp from capital investment, including:
+ Loan interest;
+ Dividend shares;
+ kết quả bóng đá trực tiếp from capital investment in other forms, except for interest kết quả bóng đá trực tiếp from Government bonds.
- kết quả bóng đá trực tiếp from capital transfers, including:
+ kết quả bóng đá trực tiếp from transferring capital in economic organizations;
+ kết quả bóng đá trực tiếp from securities transfer;
+ kết quả bóng đá trực tiếp from capital transfer in other forms.
- kết quả bóng đá trực tiếp from real estate transfer, including:
+ kết quả bóng đá trực tiếp from transferring land use rights and assets attached to land;
+ kết quả bóng đá trực tiếp from transferring home ownership or use rights;
+ kết quả bóng đá trực tiếp from transferring land lease rights, surface water lease rights;
+ Other kết quả bóng đá trực tiếp received from real estate transfer in any form.
- kết quả bóng đá trực tiếp from winning prizes, including:
+ Lottery prizes;
+ Prizes from promotional activities;
+ Prizes from betting activities;
+ Prizes from reward-based games, contests, and other forms of prizes.
- kết quả bóng đá trực tiếp from royalties, including:
+ kết quả bóng đá trực tiếp from transferring or giving usage rights of intellectual property subjects;
+ kết quả bóng đá trực tiếp from technology transfer.
- kết quả bóng đá trực tiếp from franchise.
- kết quả bóng đá trực tiếp from inheritance being securities, capital portions in economic organizations, business establishments, real estate, and other assets required to register ownership or use rights.
- kết quả bóng đá trực tiếp from gifts being securities, capital portions in economic organizations, business establishments, real estate, and other assets required to register ownership or use rights.
Where is the place of personal kết quả bóng đá trực tiếp collection in Vietnam?
Based on clause 1 Article 56 of theTax Administration Law 2019, the place for paying personal kết quả bóng đá trực tiếp is regulated as follows:
- At the State Treasury;
- At the tax management agency where the tax return is received;
- Through organizations authorized by the tax management agency to collect tax;
- Through commercial banks, other credit institutions, and service organizations as prescribed by law.
