Is there a Draft outline for trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax replacing trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax 2007 in Vietnam?
Is there a Draft outline for trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax replacing trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax 2007 in Vietnam?
trực tiếp bóng đá việt nam hôm nay Ministry of Finance has announced trực tiếp bóng đá việt nam hôm nay Draft Outline for trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax to replace trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax 2007 with an orientation to amend regulations related to personal income tax such as:
Taxable income; income exempt from tax; basis for tax calculation and methods for determining trực tiếp bóng đá việt nam hôm nay amount of tax payable on certain types of income; personal income tax rate bracket for income from salaries, wages; family deductions for taxpayers and dependents.
Downloadto view trực tiếp bóng đá việt nam hôm nay full text of trực tiếp bóng đá việt nam hôm nay Draft Outline for trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax (replacement).
Is there a Draft outline for trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax replacing trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax 2007 in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
What are trực tiếp bóng đá việt nam hôm nay new points in trực tiếp bóng đá việt nam hôm nay Draft Outline for trực tiếp bóng đá việt nam hôm nay Law on Personal Income Taxin Vietnam?
trực tiếp bóng đá việt nam hôm nay Draft Outline for trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax (replacement) has proposed directions to amend and supplement some personal income tax regulations as follows:
(1) Regarding income exempt from personal income tax
- Supplementing trực tiếp bóng đá việt nam hôm nay regulation of personal income tax (PIT) exemption for:
+ Income from dividend shares of members of agricultural cooperatives, individuals who are farmers contracted with enterprises participating in trực tiếp bóng đá việt nam hôm nay "Large Field";
+ Income from voluntary retirement funds, additional retirement insurance funds; income from trực tiếp bóng đá việt nam hôm nay transfer of emission reduction certificates, trực tiếp bóng đá việt nam hôm nay initial transfer of carbon credits after issuance by individuals granted emission reduction certificates, carbon credits;
+ Income from interest on green bonds;
+ Income from trực tiếp bóng đá việt nam hôm nay initial transfer of green bonds post-issuance to institutionalize trực tiếp bóng đá việt nam hôm nay Party's and State's orientations on rural agricultural development, enhancing trực tiếp bóng đá việt nam hôm nay social security system's coverage, and promoting green growth and sustainable development.
Assign trực tiếp bóng đá việt nam hôm nay Government of Vietnam to detail and guide implementation to suit arising realities.
(2) Regarding reduced personal income tax
- Supplementing trực tiếp bóng đá việt nam hôm nay provision for reducing personal income tax on income from salaries and wages of individuals who are high-tech (CNC) personnel working in enterprises, projects in information technology, agriculture, agricultural processing sectors, including: CNC enterprises, agriculture enterprises applying CNC, CNC application projects in trực tiếp bóng đá việt nam hôm nay list of CNC prioritized for investment development, CNC product manufacturing projects in trực tiếp bóng đá việt nam hôm nay list of CNC products encouraged for development.
- Supplementing trực tiếp bóng đá việt nam hôm nay provision assigning trực tiếp bóng đá việt nam hôm nay Prime Minister of trực tiếp bóng đá việt nam hôm nay Government of Vietnam to allow exemption, tax reduction in some special cases such as: foreign experts working in programs, projects funded by Official Development Assistance (ODA); foreign experts working in foreign non-governmental programs, projects in Vietnam; Vietnamese individuals working at representative offices of international organizations under trực tiếp bóng đá việt nam hôm nay United Nations System in Vietnam.
(3) Regarding taxable income from capital transfer
- Reviewing, amending, and supplementing regulations regarding individuals' income from derivatives trading.
- Amending, supplementing regulations on taxable PIT income from capital transfer, securities transfer of individuals.
- Adding a tax calculation method for taxable income in this Article and adjusting trực tiếp bóng đá việt nam hôm nay Article's name to correspond with trực tiếp bóng đá việt nam hôm nay modification content.
(4) Regarding taxable income from real estate transfer
- Amending, supplementing regulations on individuals' income from real estate transfer to ensure synchronization with trực tiếp bóng đá việt nam hôm nayLand Law 2024.
- Amending, supplementing trực tiếp bóng đá việt nam hôm nay time of determining taxable income for income from real estate transfer.
- Adding a tax calculation method for taxable income in this Article and adjusting trực tiếp bóng đá việt nam hôm nay Article's name to correspond with trực tiếp bóng đá việt nam hôm nay modification content.
(5) Deductions for charitable and humanitarian donations
Supplementing trực tiếp bóng đá việt nam hôm nay scope of determining charitable and humanitarian donations eligible for deduction; researching to supplement other specific deductions to help support taxpayers and implement trực tiếp bóng đá việt nam hôm nay Party's and State's policies related to fields such as health, education; simultaneously assigning trực tiếp bóng đá việt nam hôm nay Government of Vietnam to detail and guide implementation to suit arising realities.
Who ispersonal income taxpayer in Vietnamunder current regulations?
Based on Article 2 of trực tiếp bóng đá việt nam hôm nayLaw on Personal Income Tax 2007stipulating trực tiếp bóng đá việt nam hôm nay subjects required to pay personal income tax as follows:
Tax Subjects
- Individuals subject to personal income tax are resident individuals with taxable income as prescribed in Article 3 of this Law arising inside and outside trực tiếp bóng đá việt nam hôm nay territory of Vietnam and non-resident individuals with taxable income as prescribed in Article 3 of this Law arising within trực tiếp bóng đá việt nam hôm nay territory of Vietnam.
- A resident individual is a person who meets one of trực tiếp bóng đá việt nam hôm nay following conditions:
a) Being present in Vietnam for 183 days or more within a calendar year or within 12 consecutive months from trực tiếp bóng đá việt nam hôm nay first day of presence in Vietnam;
b) Having a regular place of residence in Vietnam, including a registered permanent residence or a rental house in Vietnam under a lease contract with a term.
- A non-resident individual is a person who does not meet trực tiếp bóng đá việt nam hôm nay conditions specified in Clause 2 of this Article.
According to trực tiếp bóng đá việt nam hôm nay above regulations, individuals required to pay personal income tax include resident individuals with taxable income as prescribed in Article 3 of trực tiếp bóng đá việt nam hôm nayLaw on Personal Income Tax 2007arising inside and outside trực tiếp bóng đá việt nam hôm nay territory of Vietnam and non-resident individuals with taxable income as prescribed in Article 3 of trực tiếp bóng đá việt nam hôm nayLaw on Personal Income Tax 2007arising within trực tiếp bóng đá việt nam hôm nay territory of Vietnam.
