Thời điểm xác định thu vtv2 trực tiếp bóng đá hôm nay tính thuế thu vtv2 trực tiếp bóng đá hôm nay cá nhân từ đầu

Time of Determining Taxable vtv2 trực tiếp bóng đá hôm nay Personal Income Tax from Capital Investment in Vietnam

Based on Clause 3, Article 3 of theLaw on Personal Income Tax 2007, taxable vtv2 trực tiếp bóng đá hôm nay capital investment includes:

- Interest from loans;

- Dividends;

- vtv2 trực tiếp bóng đá hôm nay capital investment in other forms, excluding vtv2 trực tiếp bóng đá hôm nay government bonds interest.

According to Article 12 of theLaw on Personal Income Tax 2007:

Taxable vtv2 trực tiếp bóng đá hôm nay Capital Investment

1. Taxable vtv2 trực tiếp bóng đá hôm nay capital investment is the total vtv2 trực tiếp bóng đá hôm nay capital investment as specified in Clause 3, Article 3 of this Law received by the taxpayer during the tax period.

2. The time to determine taxable vtv2 trực tiếp bóng đá hôm nay capital investment is the time the organization or individual pays income to the taxpayer or the time the taxpayer receives the income.

Thus, the time to determine taxable personal vtv2 trực tiếp bóng đá hôm nay capital investment is the time the organization or individual pays income to the taxpayer or the time the taxpayer receives the income.

Time of Determining Taxable vtv2 trực tiếp bóng đá hôm nay Personal Income Tax from Capital Investment in Vietnam(Image from the Internet)

Regulations on the Tax Period for Personal Income Tax for vtv2 trực tiếp bóng đá hôm nay Capital Investment in Vietnam

According to Article 7 of theLaw on Personal Income Tax 2007, amended by Clause 3, Article 1 of theAmended Law on Personal Income Tax 2012, the tax period is regulated as follows:

Tax Period

1. The tax period for resident individuals is as follows:

a) The annual tax period applies to vtv2 trực tiếp bóng đá hôm nay business; vtv2 trực tiếp bóng đá hôm nay salaries and wages;

b) The tax period for each occurrence of income applies to vtv2 trực tiếp bóng đá hôm nay capital investment; vtv2 trực tiếp bóng đá hôm nay capital transfer, excluding vtv2 trực tiếp bóng đá hôm nay securities transfer; vtv2 trực tiếp bóng đá hôm nay real estate transfer; lottery winnings; royalties; franchising; inheritance; gifts;

c) The tax period for each transfer or annually for vtv2 trực tiếp bóng đá hôm nay securities transfer.

2. The tax period for non-resident individuals is calculated for each occurrence of income for all taxable income.

Thus, the personal income tax period for vtv2 trực tiếp bóng đá hôm nay capital investment is the tax period for each occurrence of income.

For non-resident individuals, the personal income tax period for vtv2 trực tiếp bóng đá hôm nay capital investment is calculated for each occurrence of income.

Personal Income Tax Rate for vtv2 trực tiếp bóng đá hôm nay Capital Investment in Vietnam

According to Clause 2, Article 23 of theLaw on Personal Income Tax 2007, amended by Clause 7, Article 2 of theAmended Tax Laws 2014:

Thus, the personal income tax rate for vtv2 trực tiếp bóng đá hôm nay capital investment is applied according to the Full Tariff with a rate of 5%.

Basis for Calculating Personal Income Tax for vtv2 trực tiếp bóng đá hôm nay Capital Investment in Vietnam

According to Article 10 ofCircular 111/2013/TT-BTC, the basis for calculating personal income tax for vtv2 trực tiếp bóng đá hôm nay capital investment is taxable income and tax rate.

Including:

- Taxable income

Taxable vtv2 trực tiếp bóng đá hôm nay capital investment is the taxable income received by the individual as guided in Clause 3, Article 2 ofCircular 111/2013/TT-BTC.

- The tax rate for vtv2 trực tiếp bóng đá hôm nay capital investment is applied according to the Full Tariff with a rate of 5%.

- Time to determine taxable income

The time to determine taxable income for vtv2 trực tiếp bóng đá hôm nay capital investment is the time the organization or individual pays income to the taxpayer.

Separate time to determine taxable income for some cases is as follows:

+ For vtv2 trực tiếp bóng đá hôm nay the increased value of contributed capital as guided at Point d, Clause 3, Article 2 ofCircular 111/2013/TT-BTC, the time to determine vtv2 trực tiếp bóng đá hôm nay capital investment is the time the individual receives the income when dissolving the enterprise, changing business models, dividing, separating, merging, consolidating enterprises, or withdrawing capital.

+ For vtv2 trực tiếp bóng đá hôm nay dividends added to capital as guided at Point g, Clause 3, Article 2 ofCircular 111/2013/TT-BTC, the time to determine vtv2 trực tiếp bóng đá hôm nay capital investment is the time the individual transfers shares or withdraws capital.

+ For vtv2 trực tiếp bóng đá hôm nay dividends paid by shares as guided at Point g, Clause 3, Article 2 ofCircular 111/2013/TT-BTC, the time to determine vtv2 trực tiếp bóng đá hôm nay capital investment is the time the individual transfers shares.

+ In case the individual receives vtv2 trực tiếp bóng đá hôm nay foreign capital investment in any form, the time to determine taxable income is the time the individual receives the income.

* How to calculate the tax

Personal Income Tax payable = Taxable income × Tax rate 5%