Shall a person who deliberately inflicts bodily harm upon another person and causes 3% WPI face a penalty of imprisonmentin Vietnam? Is xem bóng đá trực tiếp trên youtube labor result of an imprisoned person subject to CIT and VAT in Vietnam?

Shall a person who deliberately inflicts bodily harm upon another person and causes 3%whole person impairment face a penalty ofimprisonmentin Vietnam?

According to Clause 1, Article 134 of xem bóng đá trực tiếp trên youtubeCriminal Code 2015, amended by Clause 22, Article 1 of xem bóng đá trực tiếp trên youtubeLaw Amending xem bóng đá trực tiếp trên youtube Criminal Code 2017, provisions on xem bóng đá trực tiếp trên youtube crime of deliberately inflicting bodily harm upon another person are as follows:

Deliberate infliction of bodily harm upon another person

1. Anyone who intentionally causes injury or harm to another person’s health with a whole person impairment from 11% to 30%, or less than 11% but falls into one of xem bóng đá trực tiếp trên youtube following cases, shall be sentenced to community service for up to 3 years or imprisonment from 6 months to 3 years:

a) Using weapons, explosives, dangerous instruments, or methods capable of causing harm to many people;

b) Using dangerous acid or dangerous chemicals;

c) Against a person under 16, a woman known to be pregnant, an elderly, weak person, or another person unable to defend themselves;

d) Against their own grandfather, grandmother, father, mother, teacher, or caregiver;

dd) Organized;

e) Taking advantage of position or power;

g) During detention, custody, serving a prison sentence, undergoing judicial measures at a reformatory, or implementing administrative violation treatment measures at a compulsory educational institution, reformatory or compulsory detoxification center;

h) Hiring to cause injury or harm to another person’s health, or causing injury or harm due to being hired;

i) With hooligan characteristics;

k) Against a person performing official duties or due to xem bóng đá trực tiếp trên youtube victim's official duties.

2. Committing xem bóng đá trực tiếp trên youtube crime in one of xem bóng đá trực tiếp trên youtube following cases shall be sentenced to imprisonment from 2 to 6 years:

a) Causing injury or harm to another person’s health with a whole person impairment from 31% to 60%;

b) Causing injury or harm to xem bóng đá trực tiếp trên youtube health of 2 or more people, with each person’s whole person impairment from 11% to 30%;

c) Committing xem bóng đá trực tiếp trên youtube crime 2 times or more;

d) Dangerous recidivism;

dd) Causing injury or harm to another person’s health with a whole person impairment from 11% to 30% but falls into one of xem bóng đá trực tiếp trên youtube cases specified from point a to point k of this Clause.

...

According to xem bóng đá trực tiếp trên youtube above regulations, if a person intentionally causes injury or harm to another person’s health with a whole person impairment less than 11% (specifically 3%), it can lead to a penalty of community service for up to 3 years or imprisonment from 6 months to 3 years, if it falls into one of xem bóng đá trực tiếp trên youtube following cases:

(1) Using weapons, explosives, dangerous instruments, or methods capable of causing harm to many people;

(2) Using dangerous acid or dangerous chemicals;

(3) Against a person under 16, a woman known to be pregnant, an elderly, weak person, or another person unable to defend themselves;

(4) Against one’s own grandfather, grandmother, father, mother, teacher, or caregiver;

(5) Organized;

(6) Taking advantage of position or power;

(7) During detention, custody, serving a prison sentence, undergoing judicial measures at a reformatory, or implementing administrative violation treatment measures at a compulsory educational institution, reformatory or compulsory detoxification center;

(8) Hiring to cause injury or harm to another person’s health, or causing injury or harm due to being hired;

(9) With hooligan characteristics;

(10) Against a person performing official duties or due to xem bóng đá trực tiếp trên youtube victim's official duties.

Therefore, actions causing a 3% injury may result in imprisonment from 6 months to 3 years if such actions fall into one of xem bóng đá trực tiếp trên youtube 10 cases mentioned above.

Note: Actions causing a 3% injury will only be subject to criminal prosecution upon xem bóng đá trực tiếp trên youtube request of xem bóng đá trực tiếp trên youtube victim, or xem bóng đá trực tiếp trên youtube representative of xem bóng đá trực tiếp trên youtube victim, who is under 18, has mental or physical disabilities, or has died (Clause 1, Article 155 of xem bóng đá trực tiếp trên youtubeCriminal Procedure Code 2015as amended by Clause 3, Article 1 of xem bóng đá trực tiếp trên youtubeLaw Amending and Supplementing Certain Articles of xem bóng đá trực tiếp trên youtube Criminal Procedure Code 2021).

If not criminally prosecuted, causing a 3% injury will only incur an administrative penalty ranging from 5,000,000 VND to 8,000,000 VND (point a, Clause 5, Article 7 of xem bóng đá trực tiếp trên youtubeDecree 144/2021/ND-CP).

Shall a person who deliberately inflicts bodily harm upon another person and causes 3% WPI face a penalty of imprisonmentin Vietnam? Is xem bóng đá trực tiếp trên youtube labor result of an imprisoned person subject to CIT and VAT in Vietnam? (Image from xem bóng đá trực tiếp trên youtube Internet)

Is xem bóng đá trực tiếp trên youtube labor result of an imprisoned person subject toCIT andVAT in Vietnam?

Based on Clause 4, Article 17 of xem bóng đá trực tiếp trên youtubeDecree 118/2024/ND-CP(some contents corrected by Section 2 of xem bóng đá trực tiếp trên youtubeOfficial Dispatch 836/CP-NC 2024) stipulating xem bóng đá trực tiếp trên youtube use of labor and vocational results of inmates as follows:

Use of labor and vocational outcomes of inmates

xem bóng đá trực tiếp trên youtube labor result of inmates is xem bóng đá trực tiếp trên youtube excess of revenue over costs from organizing inmates' labor and vocational training after deducting reasonable costs stipulated at point b, Clause 6, Article 16, to be used as follows:

...

4. xem bóng đá trực tiếp trên youtube labor and vocational outcomes of inmates and activities serving xem bóng đá trực tiếp trên youtube management and detention needs, canteen services for inmates' activities, after deducting reasonable expenses, are not subject to corporate income tax and value-added tax.

Thus, according to xem bóng đá trực tiếp trên youtube above regulations, xem bóng đá trực tiếp trên youtube labor and vocational results of an inmate and xem bóng đá trực tiếp trên youtube activities serving xem bóng đá trực tiếp trên youtube management, detention, and canteen services for inmates are not subject to corporate income tax or value-added tax after deducting reasonable expenses.

What types of income are subject to corporate income tax in Vietnam?

Pursuant to Article 3 of xem bóng đá trực tiếp trên youtubeCorporate Income Tax Law 2008, amended by Clause 1, Article 1 of xem bóng đá trực tiếp trên youtubeLaw Amending and Supplementing Certain Articles of xem bóng đá trực tiếp trên youtube Tax Laws, xem bóng đá trực tiếp trên youtube taxable incomes include:

- Income from production and business activities involving goods and services;

- Other income, including: income from transfer of capital, transfer of investment capital contributions; income from real estate transfers, transfers of investment projects, transfers of xem bóng đá trực tiếp trên youtube right to participate in investment projects, transfers of xem bóng đá trực tiếp trên youtube right to explore, exploit, and process minerals; income from property use rights, property ownership rights, including income from intellectual property rights as prescribed by law; income from transfer, lease, liquidation of assets, including valuable papers; income from deposit interest, capital loan interest, foreign currency sales; recoveries from written-off bad debts; recoveries from debts without identifiable creditors; recoveries from omitted business income from previous years and other incomes.

Vietnamese enterprises investing abroad and transferring part of xem bóng đá trực tiếp trên youtube income after paying foreign corporate income tax back to Vietnam, for countries Vietnam has signed a Double Taxation Avoidance Agreement, xem bóng đá trực tiếp trên youtube provisions of xem bóng đá trực tiếp trên youtube Agreement are followed; for countries without such an Agreement, if xem bóng đá trực tiếp trên youtube corporate income tax in xem bóng đá trực tiếp trên youtube countries transferred from is lower, xem bóng đá trực tiếp trên youtube difference will be collected compared to xem bóng đá trực tiếp trên youtube corporate income tax calculated according to xem bóng đá trực tiếp trên youtube Vietnamese Corporate Income Tax Law.