What are amendments to personal income xem bóng đá trực tiếp vtv2 policies in Vietnam from January 1, 2025?
What are amendments to personal income xem bóng đá trực tiếp vtv2 policies in Vietnam from January 1, 2025?
Below is a summary of several key amendments to personal income xem bóng đá trực tiếp vtv2 policy effective from January 1, 2025:
(1) E-commerce platforms to pay xem bóng đá trực tiếp vtv2 on behalf of sellers from April 1, 2025
- Based on Article 8 ofLaw No. 56/2024/QH15(effective from January 1, 2025), which amends and supplements several provisions of theLuật Thuế thu bóng đá hôm nay trực tiếp cá nhân 2007.
Organizations managing e-commerce platforms, digital platforms with payment functions, and other organizations engaging in digital economic activities have the responsibility to withhold and remit taxes on behalf of, and declare the withheld taxes for, business transactions on e-commerce platforms and digital platforms of households and individuals.
- Furthermore, according to Clause 5, Article 6 ofLaw No. 56/2024/QH15(effective from April 1, 2025), it also amends and supplements the regulations related to business activities on e-commerce platforms and digital platforms as stipulated in theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019as follows:
+ For households and individuals conducting business on e-commerce platforms and digital platforms, organizations that are managers of e-commerce platforms, digital platforms with payment functions (including both domestic and foreign organizations), and other organizations engaging in digital economic activities as stipulated by the Government of Vietnam must withhold and remit taxes on behalf of and declare the withheld taxes for business households and individuals.
+ For e-commerce business activities, business based on digital platforms, and other services provided by foreign suppliers, the foreign suppliers are obliged to directly or through authorization to conduct taxpayer registration, xem bóng đá trực tiếp vtv2 declaration, and xem bóng đá trực tiếp vtv2 payment in Vietnam as stipulated by the Minister of Finance.
+ In cases where households and individuals conducting business on e-commerce platforms and digital platforms are not subject to withholding and xem bóng đá trực tiếp vtv2 payment on their behalf, they are obliged to directly conduct taxpayer registration, xem bóng đá trực tiếp vtv2 declaration, and xem bóng đá trực tiếp vtv2 payment.
Therefore, from April 1, 2025, organizations managing e-commerce platforms are responsible for withholding and remitting taxes on behalf of business households and individuals selling on e-commerce platforms.
(2) The General Department of Taxation announces the Electronic Information Portal for registration, declaration, and xem bóng đá trực tiếp vtv2 payment for business households, individuals from e-commerce
Based on Clause 5, Article 6 ofLaw No. 56/2024/QH15(effective from April 1, 2025), which specifies the xem bóng đá trực tiếp vtv2 obligations of business households, individuals on e-commerce platforms as follows:
In the event that households and individuals conducting business on e-commerce platforms and digital platforms are not subject to withholding and xem bóng đá trực tiếp vtv2 payment on their behalf, they must directly conduct taxpayer registration, xem bóng đá trực tiếp vtv2 declaration, and xem bóng đá trực tiếp vtv2 payment.
Furthermore, on December 19, the General Department of Taxation announced the electronic information portal to support business households and individuals on e-commerce platforms, doing business on digital platforms to register, declare, and pay taxes, including personal income xem bóng đá trực tiếp vtv2 at the address: https://canhantmdt.gdt.gov.vn/
Entities required to register, declare, and pay taxes on the electronic information portal https://canhantmdt.gdt.gov.vn/ include:
- Business households and individuals on e-commerce platforms such as Shopee, Lazada, Tiki, etc.;
- Households and individuals providing goods and services on social networks like Facebook, Zalo, etc.;
- Households and individuals earning income from advertising activities on platforms such as Google, YouTube;
- Households and individuals providing software on application marketplaces like CH Play, Apple Store;
- Households and individuals earning income from doing business on other platforms.
Thus, from April 1, 2025, business households and individuals on e-commerce platforms, if not subject to withholding and xem bóng đá trực tiếp vtv2 payment on their behalf, are required to register, declare, and pay taxes on the electronic information portal at the address https://canhantmdt.gdt.gov.vn/
(3) Income from business over 200 million VND/year only to be subject to personal income xem bóng đá trực tiếp vtv2 from January 1, 2026
Based on Clause 1, Article 3 of thePersonal Income xem bóng đá trực tiếp vtv2 Law 2007, as amended by Clause 1, Article 2 of theLaw Amending the xem bóng đá trực tiếp vtv2 Laws 2014, the taxable income threshold from business subject to personal income xem bóng đá trực tiếp vtv2 is 100 million VND or more.
Moreover, in accordance with Article 17 of theValue Added xem bóng đá trực tiếp vtv2 Law 2024, income from business subject to personal income xem bóng đá trực tiếp vtv2 in Clause 1, Article 3 of thePersonal Income xem bóng đá trực tiếp vtv2 Law 2007is amended as follows:
- Income from business, including:
+ Income from production, business activities of goods, services;
+ Income from independent professional activities of individuals with licenses or professional certificates as prescribed by law.
The business income specified above does not include income of households, individuals engaged in production, business with revenue below the level prescribed in Clause 25, Article 5 of theValue Added xem bóng đá trực tiếp vtv2 Law 2024as 200 million VND/year.
Additionally, Article 18 of theValue Added xem bóng đá trực tiếp vtv2 Law 2024also clearly stipulates the revenue level of households, individuals involved in production, business activities not subject to xem bóng đá trực tiếp vtv2 under Clause 25, Article 5 and Article 17 of theValue Added xem bóng đá trực tiếp vtv2 Law 2024effective from January 1, 2026.
Thus, from January 1, 2026, individuals engaged in production and business activities with an annual revenue of over 200 million VND will be required to pay personal income xem bóng đá trực tiếp vtv2.
What are amendments to personal income xem bóng đá trực tiếp vtv2 policies in Vietnam from January 1, 2025?(Image from the Internet)
Who is subject to personal income xem bóng đá trực tiếp vtv2 in Vietnam?
Based on Article 2 of thePersonal Income xem bóng đá trực tiếp vtv2 Law 2007, the subjects liable to personal income xem bóng đá trực tiếp vtv2 are as follows:
- Personal income taxpayers include resident individuals with taxable income arising both within and outside the territory of Vietnam, and non-resident individuals with taxable income arising within the territory of Vietnam.
- Resident individuals are those who meet one of the following conditions:
+ Present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day present in Vietnam;
+ Have a regular place of residence in Vietnam, including a registered permanent residence or a rented house in Vietnam under a rental contract.
- Non-resident individuals are those who do not meet the conditions specified in Clause 2, Article 2 of thePersonal Income xem bóng đá trực tiếp vtv2 Law 2007.
Whendo individuals receive a personal income xem bóng đá trực tiếp vtv2 refund in Vietnam?
Based on Article 8 of thePersonal Income xem bóng đá trực tiếp vtv2 Law 2007, it is stipulated as follows:
xem bóng đá trực tiếp vtv2 Management and Refund
- Taxpayer registration, declaration, xem bóng đá trực tiếp vtv2 withholding, xem bóng đá trực tiếp vtv2 payment, xem bóng đá trực tiếp vtv2 finalization, xem bóng đá trực tiếp vtv2 refund, handling of xem bóng đá trực tiếp vtv2 law violations, and other xem bóng đá trực tiếp vtv2 management measures are performed in accordance with the provisions of xem bóng đá trực tiếp vtv2 management laws.
- Individuals are entitled to xem bóng đá trực tiếp vtv2 refunds in the following cases:
a) The xem bóng đá trực tiếp vtv2 amount paid is greater than the payable xem bóng đá trực tiếp vtv2 amount;
b) The individual has paid xem bóng đá trực tiếp vtv2 but has assessable income not at the taxable level;
c) Other cases according to the decision of competent state authorities.
Therefore, individuals are entitled to personal income xem bóng đá trực tiếp vtv2 refunds in the following cases:
- The xem bóng đá trực tiếp vtv2 amount paid is greater than the payable xem bóng đá trực tiếp vtv2 amount;
- The individual has paid xem bóng đá trực tiếp vtv2 but has assessable income not reaching the taxable threshold;
- Other cases according to the decision of competent state authorities.
