What are latest guiding documents on the Law on Personal xem bóng đá trực tiếp vtv2 of Vietnam?

What are latest guiding documentson the Law on Personal xem bóng đá trực tiếp vtv2 of Vietnam?

The latest Law on Personal xem bóng đá trực tiếp vtv2 isLuật Thuế thu bóng đá hôm nay trực tiếp cá nhân, which is amended and supplemented by theLuật thuế thu trực tiếp bóng đá hôm nay cá nhân sửa đổi 2012 Số hiệu 26/2012/QH13and theLuật sửa đổi các Luật về xem bóng đá trực tiếp.

Below is a compiled list of guidance documents related to theLuật Thuế thu bóng đá hôm nay trực tiếp cá nhân:

What are latest guiding documents on the Law on Personal xem bóng đá trực tiếp vtv2 of Vietnam?(Image from the Internet)

What income is exempted from personal xem bóng đá trực tiếp vtv2 in Vietnam?

According to Article 4 of theLaw on Personal xem bóng đá trực tiếp vtv2 2007, the types of income exempted from personal xem bóng đá trực tiếp vtv2 include:

- Income from the transfer of real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.

- Income from the transfer of residential houses, rights to use homestead land, and assets attached to homestead land of individuals in cases where the individual possesses only one residential house, homestead land.

- Income from the value of land use rights allocated by the State to individuals.

- Income from inheritance or gifts in the form of real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.

- Income of households or individuals directly engaged in agricultural, forestry production, salt making, aquaculture, or fishing that has not yet been processed into other products or has only been preliminarily processed.

- Income from the conversion of agricultural land allocated by the State to households or individuals for production.

- Income from interest on deposits at credit institutions, interest on life insurance contracts.

- Income from remittances.

- Additional wages for night shifts, overtime that are higher compared to normal day wages, in accordance with legal regulations.

- Retirement pensions paid by the Social Insurance Fund; pensions from voluntary pension funds paid monthly.

- Income from scholarships, including:

+ Scholarships received from the state budget;

+ Scholarships received from domestic and foreign organizations under scholarship aid programs.

- Income from indemnities of life insurance contracts, non-life insurance; indemnities for occupational accidents, compensation from the state, and other compensations as per legal regulations.

- Income received from charitable funds established or recognized and operating for non-profit, charitable, humanitarian objectives.

- Income received from foreign aid for charitable, humanitarian purposes in both governmental and non-governmental forms approved by competent state authorities.

- Income from wages, salaries of Vietnamese seamen working for foreign shipping companies or Vietnamese shipping companies engaged in international transportation.

- Income of individuals who own ships, have the right to use ships, and individuals working on ships from activities providing goods and services directly serving offshore fishing and catching operations.

Who is the taxpayer according to current regulations in Vietnam?

According to Article 4 of theLaw on Personal xem bóng đá trực tiếp vtv2 2007, personal income taxpayers are defined as follows:

- Personal income taxpayers are resident individuals with taxable income specified in Article 3 of theLaw on Personal xem bóng đá trực tiếp vtv2 2007arising within and outside the territory of Vietnam, and non-resident individuals with taxable income specified in Article 3 of theLaw on Personal xem bóng đá trực tiếp vtv2 2007arising within the territory of Vietnam.

- A resident individual is defined as someone meeting one of the following conditions:

+ Present in Vietnam for 183 days or more within a calendar year, or 12 consecutive months from the first day of presence in Vietnam;

+ Having a permanent place of residence in Vietnam, including a registered place of residence or a leased house to live in Vietnam under a rental contract.

- Non-resident individuals are those not meeting the conditions defined in Clause 2, Article 4 of theLaw on Personal xem bóng đá trực tiếp vtv2 2007.