Có chịu trực tiếp bóng đá hôm nay euro đối với thu nhập từ tiền thưởng cuộc thi hoa hậu quốc tế không?
Vietnam: Is kết quả bóng đá trực tiếp applied to income from international beauty pageant prizes?
Based on Article 1 ofCircular 111/2013/TT-BTCas amended by Article 2 ofCircular 119/2014/TT-BTC, the regulations on taxpayers are as follows:
Taxpayers
Taxpayers are Vietnamese residents and non-Vietnamese residents as prescribed in Article 2 of the kết quả bóng đá trực tiếp Law, Article 2 of Decree No. 65/2013/ND-CP dated June 27, 2013, by the Government of Vietnam detailing several articles of the kết quả bóng đá trực tiếp Law and the Law amending and supplementing several articles of the kết quả bóng đá trực tiếp Law (hereinafter referred to as Decree No. 65/2013/ND-CP), having taxable income as prescribed in Article 3 of the kết quả bóng đá trực tiếp Law and Article 3 of Decree No. 65/2013/ND-CP.
The scope of determination of taxable kết quả bóng đá trực tiếp for taxpayers is as follows:
For Vietnamese residents, taxable kết quả bóng đá trực tiếp is the kết quả bóng đá trực tiếp generated both inside and outside the territory of Vietnam, regardless of where the kết quả bóng đá trực tiếp is paid;
For individuals who are citizens of countries or territories that have signed Agreements with Vietnam on avoiding double taxation and preventing tax evasion on income taxes and are residing in Vietnam, kết quả bóng đá trực tiếp obligations are calculated from the month of arrival in Vietnam in case the individual first comes to Vietnam until the end of the labor contract and departure from Vietnam (calculated in full months) without having to carry out consular confirmation procedures to avoid double taxation following the Agreement on avoiding double taxation between two countries.
For non-Vietnamese residents, taxable kết quả bóng đá trực tiếp is the kết quả bóng đá trực tiếp generated in Vietnam, regardless of where it is paid and received.
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Additionally, point đ, clause 6, Article 2 ofCircular 111/2013/TT-BTCprovides regulations on taxable personal kết quả bóng đá trực tiếp as follows:
Taxable kết quả bóng đá trực tiếp
Under the provisions of Article 3 of the kết quả bóng đá trực tiếp Law and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
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- kết quả bóng đá trực tiếp from prizes
kết quả bóng đá trực tiếp from prizes is the cash or objects that an individual receives in the following forms:
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dd) Prizes in games, contests with rewards and other forms of winnings organized by economic organizations, administrative agencies, non-business units, associations, and other organizations or individuals.
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From the above regulations, it can be seen that kết quả bóng đá trực tiếp from rewards in international beauty pageants is considered taxable personal kết quả bóng đá trực tiếp.
Is kết quả bóng đá trực tiếp applied to income from international beauty pageant prizes? (Image from the Internet)
How to calculate kết quả bóng đá trực tiếp from international beauty pageant prizes for Vietnamese residents?
According to Article 15 ofCircular 111/2013/TT-BTC, kết quả bóng đá trực tiếp from prizes is calculated as follows:
(1) Taxable kết quả bóng đá trực tiếp
- Taxable kết quả bóng đá trực tiếp from winnings is the value of the prize exceeding 10 million VND that the taxpayer receives per each winning event, regardless of how many times the prize is received.
- In the case of a prize with multiple recipients, taxable kết quả bóng đá trực tiếp is allocated to each prize recipient. The prize winner must present legal evidence. In the absence of legal evidence, winnings are considered for one individual. If an individual wins multiple prizes in one game, taxable kết quả bóng đá trực tiếp is calculated based on the total value of the prizes.
- For winnings from contests with prizes, taxable kết quả bóng đá trực tiếp is calculated per each prize event. The prize value is the entire amount exceeding 10 million VND that the player receives, before any deductions.
(2) Tax Rate
The kết quả bóng đá trực tiếp rate for prize income is applied according to a flat rate of 10%.
(3) Timing of Taxable kết quả bóng đá trực tiếp Determination
The timing of determining taxable kết quả bóng đá trực tiếp for prize kết quả bóng đá trực tiếp is when the organization or individual pays the prize to the winner.
(4) Tax Calculation
kết quả bóng đá trực tiếp from winnings is determined using the following formula:
kết quả bóng đá trực tiếp Payable = Taxable Income x 10% Tax Rate
What are regulations onthe tax period for kết quả bóng đá trực tiếp from prizes in Vietnam?
According to Article 7 of thekết quả bóng đá trực tiếp Law 2007, amended by clause 3 of Article 1 of theAmended kết quả bóng đá trực tiếp Law 2012, tax periods are regulated as follows:
Tax Period
1. The tax period for Vietnamese residents is defined as follows:
a) The annual tax period applies to kết quả bóng đá trực tiếp from business; kết quả bóng đá trực tiếp from salaries, wages;
b) The tax period per kết quả bóng đá trực tiếp occurrence applies to kết quả bóng đá trực tiếp from capital investments; kết quả bóng đá trực tiếp from capital transfers, except kết quả bóng đá trực tiếp from securities transfers; kết quả bóng đá trực tiếp from real estate transfers; kết quả bóng đá trực tiếp from prize winnings; kết quả bóng đá trực tiếp from royalties; kết quả bóng đá trực tiếp from franchising; kết quả bóng đá trực tiếp from inheritance; kết quả bóng đá trực tiếp from gifts;
c) The tax period per transfer or annual period applies to kết quả bóng đá trực tiếp from securities transfers.
- The tax period for non-Vietnamese residents is determined per kết quả bóng đá trực tiếp occurrence, applicable to all taxable kết quả bóng đá trực tiếp.
Thus, the tax period for kết quả bóng đá trực tiếp from prizes is determined per kết quả bóng đá trực tiếp occurrence, applicable to both Vietnamese residents and non-Vietnamese residents.
