Shall users using vtv5 trực tiếp bóng đá hôm nay feature in Vietnam verify user accounts via personal identification numbers from December 25, 2024? Shall users using vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes pay personal income tax in Vietnam?
Shall users usingthe livestream feature in Vietnamverify user accounts via personal identification numbersfrom December 25, 2024?
Pursuant to point e, clause 3, Article 23 ofDecree 147/2024/ND-CPregulating vtv5 trực tiếp bóng đá hôm nay provision of cross-border information as follows:
Provision of cross-border information
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- Only foreign organizations, enterprises, and individuals providing cross-border information into Vietnam using data storage leasing services within Vietnam or having regular total visits from Vietnam (average statistics over a continuous 6-month period) reaching 100,000 (one hundred thousand) visits or more, have vtv5 trực tiếp bóng đá hôm nay following responsibilities:
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e) Authenticate vtv5 trực tiếp bóng đá hôm nay accounts of users of social networking services with a mobile phone number in Vietnam. In vtv5 trực tiếp bóng đá hôm nay case where users confirm they do not have a mobile phone number in Vietnam, foreign organizations, enterprises, or individuals providing social networking services shall authenticate vtv5 trực tiếp bóng đá hôm nay account with a personal identification number according to vtv5 trực tiếp bóng đá hôm nay laws on identification and electronic authentication.
In the case of a user of social networking services using vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes, foreign organizations, enterprises, or individuals providing social networking services shall authenticate the account with a personal identification number according to the laws on identification and electronic authentication.
Ensure that only authenticated accounts are allowed to post information (write articles, comment, livestream) and share information on social networks;
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Thus, from vtv5 trực tiếp bóng đá hôm nay effective date ofDecree 147/2024/ND-CPon December 25, 2024, users of social networking services utilizing data storage leasing services in Vietnam or having regular total visits from Vietnam (average statistics over a continuous 6-month period) reaching 100,000 (one hundred thousand) visits or more, using vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes must authenticate the account with a personal identification number per the legal provisions on identification and electronic authentication.
Shall users using vtv5 trực tiếp bóng đá hôm nay feature in Vietnam verify user accounts via personal identification numbers from December 25, 2024?Shall users using vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes pay personal income tax in Vietnam? (Image from the Internet)
Shall persons using vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes have to pay personal income tax in Vietnam?
Based on point đ, clause 1, Article 2 ofCircular 40/2021/TT-BTCwhich stipulates individuals are required to pay personal income tax (PIT) in vtv5 trực tiếp bóng đá hôm nay following cases:
Applicable Subjects
- Business households or individuals being residents conducting vtv5 trực tiếp bóng đá hôm nay production or business of goods and services in all fields and occupations according to vtv5 trực tiếp bóng đá hôm nay law, including some of vtv5 trực tiếp bóng đá hôm nay following cases:
a) Practicing independently in fields and occupations licensed or certified as practicing according to vtv5 trực tiếp bóng đá hôm nay law;
b) Acting as agents selling at vtv5 trực tiếp bóng đá hôm nay correct price for lottery agencies, insurance agencies, multi-level sale agencies where vtv5 trực tiếp bóng đá hôm nay individual directly signs a contract with vtv5 trực tiếp bóng đá hôm nay lottery, insurer, or multi-level marketing company;
c) Cooperating in business with organizations;
d) Producing, trading in agriculture, forestry, making salt, cultivating, capturing aquatic products that do not meet conditions for tax exemption under vtv5 trực tiếp bóng đá hôm nay laws on VAT and PIT;
đ) Engaging in electronic commercial activities, including cases where individuals derive income from digital content products and services according to vtv5 trực tiếp bóng đá hôm nay e-commerce laws.
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Simultaneously, based on clause 1, Article 3 ofDecree 52/2013/ND-CPwhich defines vtv5 trực tiếp bóng đá hôm nay concept of electronic commerce activities as follows:
Terminology Explanation
- Electronic commerce activity is conducting part or vtv5 trực tiếp bóng đá hôm nay whole process of commercial activities by electronic means connected to vtv5 trực tiếp bóng đá hôm nay Internet, mobile telecommunications networks, or other open networks.
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Therefore, the activity of use vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes on e-commerce platforms is considered an electronic commerce activity, generating income from digital content products and services. Consequently, users using vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes must pay PIT.
What are the tax calculation principles for persons using vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes in Vietnam?
Based on Article 4 ofCircular 40/2021/TT-BTCthat stipulates the tax calculation principles for persons using vtv5 trực tiếp bóng đá hôm nay feature for commercial purposes as follows:
- Tax calculation principles for business individuals are implemented according to current tax laws on VAT, PIT, and related regulatory documents.
- Business individuals with revenue from production and business activities in a calendar year up to 100 million VND are not required to pay VAT and PIT according to vtv5 trực tiếp bóng đá hôm nay legal regulations on VAT and PIT. Business individuals must declare taxes accurately, honestly, fully, and submit tax dossiers on time; bear responsibility before vtv5 trực tiếp bóng đá hôm nay law for vtv5 trực tiếp bóng đá hôm nay accuracy, honesty, and completeness of vtv5 trực tiếp bóng đá hôm nay tax dossiers as prescribed.
- In cases where individuals conduct business as a group or household, and vtv5 trực tiếp bóng đá hôm nay revenue up to 100 million VND/year to determine individuals not required to pay VAT and PIT is calculated for one (01) single representative of vtv5 trực tiếp bóng đá hôm nay group or household during vtv5 trực tiếp bóng đá hôm nay tax year.
