Shall foreign contractors operating in Vietnam pay personal vtv5 trực tiếp bóng đá hôm nay on fines and damages paid by parties breaching contracts?

Who are personal vtv5 trực tiếp bóng đá hôm nay taxpayers in Vietnam?

Based on Article 2 ofDecree 65/2013/ND-CP, individuals subject to personal vtv5 trực tiếp bóng đá hôm nay include both resident and non-resident individuals who have taxable income as stipulated.

* The scope for determining taxable vtv5 trực tiếp bóng đá hôm nay for taxpayers is as follows:

- For resident individuals, taxable vtv5 trực tiếp bóng đá hôm nay is vtv5 trực tiếp bóng đá hôm nay generated both within and outside the territory of Vietnam, regardless of the place where the vtv5 trực tiếp bóng đá hôm nay is paid;

- For non-resident individuals, taxable vtv5 trực tiếp bóng đá hôm nay is vtv5 trực tiếp bóng đá hôm nay generated within Vietnam, regardless of the place where the vtv5 trực tiếp bóng đá hôm nay is paid.

* A resident individual is someone who meets one of the following conditions:

- Present in Vietnam for 183 days or more in a calendar year or within 12 consecutive months from the first day of presence in Vietnam;

An individual present in Vietnam as stipulated at this point is defined by their physical presence within the territory of Vietnam.

- Having a permanent residence in Vietnam in one of the following cases:

+ Having a registered place of permanent residence as per the laws on residence;

+ Having a lease for a house in Vietnam as per the housing laws, with lease contracts from 183 days or more in the tax year.

In the case where an individual has a permanent residence in Vietnam as stipulated at this point but is present in Vietnam for less than 183 days in the tax year and cannot prove to be a resident of another country, that individual is considered a resident in Vietnam.

* A non-resident individual is someone who does not meet the conditions for being a resident individual.

Shall foreign contractors operating in Vietnam pay personal vtv5 trực tiếp bóng đá hôm nay on fines and damages paid by parties breaching contracts? (Image from the Internet)

Shall foreign contractors operating in Vietnampay personal vtv5 trực tiếp bóng đá hôm nay on fines and damages paid by parties breaching contracts?

Based on Article 7 ofCircular 103/2014/TT-BTC, taxable vtv5 trực tiếp bóng đá hôm nay of foreign organizations and individuals doing business in Vietnam includes:

Taxable Corporate vtv5 trực tiếp bóng đá hôm nay

...

3. vtv5 trực tiếp bóng đá hôm nay generated in Vietnam by foreign contractors and foreign subcontractors includes vtv5 trực tiếp bóng đá hôm nay received in any form based on contractor or subcontractor contracts (except for cases stipulated in Article 2, Chapter I), regardless of the business activity location of the foreign contractor or foreign subcontractor. Taxable vtv5 trực tiếp bóng đá hôm nay of foreign contractors and foreign subcontractors in some specific cases includes:

- vtv5 trực tiếp bóng đá hôm nay from the transfer of ownership, rights to use assets; transfer of participation rights in economic contracts/projects in Vietnam, transfer of property rights in Vietnam.

- Royalty vtv5 trực tiếp bóng đá hôm nay, which is vtv5 trực tiếp bóng đá hôm nay received in any form for the right to use, transfer intellectual property ownership, and technology transfer, software copyright (including: payments for the right to use, transfer author rights and ownership rights over a work; transfer of industrial property rights; technology transfer, software copyright).

"Authors’ rights, ownership rights over a work", "Industrial property rights", and "Technology transfer" are as defined in the Civil Code, Intellectual Property Law, Technology Transfer Law, and their guiding documents.

- vtv5 trực tiếp bóng đá hôm nay from the sale, liquidation of assets.

- Interest vtv5 trực tiếp bóng đá hôm nay: includes vtv5 trực tiếp bóng đá hôm nay of the lender from loans in any form, whether the loan is secured by collateral or not, whether the lender enjoys the interest or not; vtv5 trực tiếp bóng đá hôm nay from deposit interest (except for deposit interest of foreign individuals and deposit interest generated from deposit accounts to maintain operations in Vietnam of diplomatic representative offices, representatives offices of international organizations, NGOs in Vietnam), including any associated reward payments (if any); vtv5 trực tiếp bóng đá hôm nay from deferred payment interests according to contract provisions; vtv5 trực tiếp bóng đá hôm nay from bond interest, bond discount (except for tax-exempt bonds), treasury bills; vtv5 trực tiếp bóng đá hôm nay from deposit certificates.

Loan interest also includes fees that the Vietnamese party has to pay as stipulated in the contract.

- vtv5 trực tiếp bóng đá hôm nay from securities transfers.

- Penalties, fines and damages paid by parties breaching contracts.

- Other vtv5 trực tiếp bóng đá hôm nay as stipulated by law.

Therefore, foreign contractors operating in Vietnam have to pay personal vtv5 trực tiếp bóng đá hôm nay on fines and damages paid by parties breaching contracts.

What is the current vtv5 trực tiếp bóng đá hôm nay tariff in Vietnam?

* Whole vtv5 trực tiếp bóng đá hôm nay tariff

Based on Clause 1, Article 23 of thePersonal vtv5 trực tiếp bóng đá hôm nay Law 2007, the whole vtv5 trực tiếp bóng đá hôm nay tariff applies to taxable vtv5 trực tiếp bóng đá hôm nay from investment capital, transfer of capital, real estate transfer, winnings, royalties, franchising, inheritance, and gifts.

According to Clause 2, Article 23 of thePersonal vtv5 trực tiếp bóng đá hôm nay Law 2007, amended by Clause 7, Article 2 of theLaw Amending Laws on Taxation 2014, the current whole vtv5 trực tiếp bóng đá hôm nay tariff is as follows:

* Partially progressive tariff

Based on Article 22 of thePersonal vtv5 trực tiếp bóng đá hôm nay Law 2007, the partially progressive tariff applies to taxable vtv5 trực tiếp bóng đá hôm nay from business, salaries, and wages.

The current partially progressive tariff is as follows: