Vietnam: Is bóng đá hôm nay trực tiếp TIN issued to bóng đá hôm nay trực tiếp dependant is his/her personal TIN?
Vietnam: Is bóng đá hôm nay trực tiếp TIN issued to bóng đá hôm nay trực tiếp dependant is his/her personal TIN?
According to bóng đá hôm nay trực tiếp provision at point b, clause 3, Article 30 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, bóng đá hôm nay trực tiếp regulation is as follows:
Entities for taxpayer registration and TIN issuance
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3. bóng đá hôm nay trực tiếp issuance of TINs is regulated as follows:
a) Enterprises, economic organizations, and other organizations are issued a unique TIN to use throughout their operation from taxpayer registration until bóng đá hôm nay trực tiếp TIN becomes invalid. Taxpayers with branches, representative offices, or dependant units directly fulfilling tax obligations are issued dependant TINs. In cases where enterprises, organizations, branches, representative offices, or dependant units register for taxpayer registration through a one-stop-shop mechanism alongside business registration, cooperative registration, or business operation registration, bóng đá hôm nay trực tiếp number on bóng đá hôm nay trực tiếp certificate of business registration, cooperative registration, or business operation registration is also bóng đá hôm nay trực tiếp TIN;
b) Individuals are issued a unique TIN to use throughout their entire life. dependants of bóng đá hôm nay trực tiếp individual are issued a TIN to deduct family circumstances for personal income taxpayers. bóng đá hôm nay trực tiếp TIN issued to bóng đá hôm nay trực tiếp dependant is also bóng đá hôm nay trực tiếp personal TIN for bóng đá hôm nay trực tiếp dependant when tax obligations to bóng đá hôm nay trực tiếp state budget arise;
c) Enterprises, organizations, and individuals responsible for tax withholding and payment on behalf are issued a TIN for withholding to declare and pay taxes on behalf of bóng đá hôm nay trực tiếp taxpayers;
d) Issued TINs cannot be reused for other taxpayers;
đ) bóng đá hôm nay trực tiếp TIN of enterprises, economic organizations, and other organizations remains bóng đá hôm nay trực tiếp same after conversions, sales, donations, or inheritances;
e) TINs issued to households, household businesses, and individual businesses are bóng đá hôm nay trực tiếp TINs issued to bóng đá hôm nay trực tiếp representatives of bóng đá hôm nay trực tiếp household, household businesses, and individual businesses.
According to bóng đá hôm nay trực tiếp above regulation, when dependants arise tax obligations to bóng đá hôm nay trực tiếp state budget, bóng đá hôm nay trực tiếp TIN issued to bóng đá hôm nay trực tiếp dependant is also their personal TIN.
Vietnam: Is bóng đá hôm nay trực tiếp TIN issued to bóng đá hôm nay trực tiếp dependant is his/her personal TIN?(Image from bóng đá hôm nay trực tiếp Internet)
Who are considered dependants in Vietnam?
Based on point d, clause 1, Article 9 of bóng đá hôm nay trực tiếpCircular 111/2013/TT-BTC, dependants include:
(1) Children: Biological children, legally adopted children, illegitimate children, stepchildren of bóng đá hôm nay trực tiếp wife, stepchildren of bóng đá hôm nay trực tiếp husband.
- Children under 18 years old (by full month calculation).
- Children 18 years old or older who are disabled and unable to work.
- Children studying in Vietnam or abroad at university, college, professional secondary school, vocational school, including those over 18 years old studying at high school level (including bóng đá hôm nay trực tiếp period of waiting for university exam results from June to September of bóng đá hôm nay trực tiếp 12th grade), without income or with an average monthly income from all sources not exceeding 1 million VND.
(2) Spouse of bóng đá hôm nay trực tiếp taxpayer.
- For individuals within working age, bóng đá hôm nay trực tiếp following conditions must be met:
+ Disabled and unable to work.
+ Without income or with an average monthly income from all sources not exceeding 1 million VND.
- For individuals beyond working age, they must have no income or an average monthly income from all sources not exceeding 1 million VND.
(3) Biological parents; in-laws (father and mother-in-law or father and mother-in-law); stepparents; legally adoptive parents.
- For individuals within working age, bóng đá hôm nay trực tiếp following conditions must be met:
+ Disabled and unable to work.
+ Without income or with an average monthly income from all sources not exceeding 1 million VND.
- For individuals beyond working age, they must have no income or an average monthly income from all sources not exceeding 1 million VND.
(4) Other individuals including:
- Siblings of bóng đá hôm nay trực tiếp taxpayer.
- Grandparents; uncles, aunts, cousins of bóng đá hôm nay trực tiếp taxpayer.
- Nephews and nieces of bóng đá hôm nay trực tiếp taxpayer including children of siblings.
- Individuals bóng đá hôm nay trực tiếp taxpayer must directly support according to bóng đá hôm nay trực tiếp law.
These individuals must be those without shelter whom bóng đá hôm nay trực tiếp taxpayer is directly supporting and must meet bóng đá hôm nay trực tiếp following conditions:
+ For individuals within working age, bóng đá hôm nay trực tiếp following conditions must be met:
++ Disabled and unable to work.
++ Without income or with an average monthly income from all sources not exceeding 1 million VND.
+ For individuals beyond working age, they must have no income or an average monthly income from all sources not exceeding 1 million VND.
What is bóng đá hôm nay trực tiếp current level of personal exemption in Vietnam?
Based on Article 1 of bóng đá hôm nay trực tiếpResolution 954/2020/UBTVQH14, bóng đá hôm nay trực tiếp regulations are as follows:
Personal exemptionlevels
Adjust bóng đá hôm nay trực tiếp personal exemption levels stipulated in clause 1, Article 19 of bóng đá hôm nay trực tiếp Law on Personal Income Tax No. 04/2007/QH12, as amended and supplemented by Law No. 26/2012/QH13, as follows:
bóng đá hôm nay trực tiếp deduction for bóng đá hôm nay trực tiếp taxpayer is 11 million VND/month (132 million VND/year);
bóng đá hôm nay trực tiếp deduction for each dependant is 4.4 million VND/month.
Thus, bóng đá hôm nay trực tiếp current personal exemption levels are as follows:
- For bóng đá hôm nay trực tiếp taxpayer: 11 million VND/month (132 million VND/year);
- For each dependant: 4.4 million VND/month.
