What are methods trực tiếp bóng đá hôm nay calculating taxi fares in Vietnam from January 1, 2025? Do Grab drivers need to pay taxes in Vietnam?

What are methods trực tiếp bóng đá hôm nay calculating taxi fares in Vietnam from January 1, 2025?

Based on Clauses 3, 4, and 5, Article 6 trực tiếp bóng đá hôm nayDecree 158/2024/ND-CP(document effective from January 1, 2025) regarding methods trực tiếp bóng đá hôm nay calculating taxi fares as follows:

(1)Method trực tiếp bóng đá hôm nay calculating taxi fares for a trip using a taximeter

- The vehicle must be equipped with a taximeter verified and sealed by a competent measurement authority, and must have a device to issue receipts or payment slips connected to the taximeter in the vehicle; both the taximeter and the printing device must be fixed in a position easily visible to passengers; the driver must issue an electronic invoice to the passenger at the end trực tiếp bóng đá hôm nay the journey;

- The receipt must contain at least the following information: name trực tiếp bóng đá hôm nay the transport business unit, vehicle registration number, trip distance (km), and the total amount payable by the passenger.

(2)Method trực tiếp bóng đá hôm nay calculating taxi fares for a trip using software that directly connects with passengers through electronic means for booking, canceling rides, and calculating trip fares (hereinafter referred to as fare calculation software)

- The vehicle must have a device that directly connects with passengers for booking, canceling rides;

- The trip fare is calculated based on the distance determined on the digital map;

- The fare calculation software must comply with legal regulations on electronic transactions; the interface for passengers must include the name or logo trực tiếp bóng đá hôm nay the transport business unit and must provide passengers, prior to the transportation, with the essential contents including: name trực tiếp bóng đá hôm nay the transport business unit, name trực tiếp bóng đá hôm nay the driver, vehicle registration number, itinerary, trip distance (km), total amount payable by the passenger, and a contact number for passenger feedback resolution.

(3)Method trực tiếp bóng đá hôm nay calculating taxi fares for a trip as agreed with the transport business unit

The trip fare is agreed upon between the passenger and the transport business unit according to the listed rates on the taxi or through the fare calculation software trực tiếp bóng đá hôm nay the passenger transport business unit by taxi.

What are methods trực tiếp bóng đá hôm nay calculating taxi fares in Vietnam from January 1, 2025?Do Grab drivers need to pay taxes in Vietnam? (Image from Internet)

Do Grab drivers need to pay taxes in Vietnam?

Based on Section 1 trực tiếp bóng đá hôm nayCông văn 384/TCT-TNCN năm 2017 về chính sách thuế đối với hoạtfrom the General Department trực tiếp bóng đá hôm nay Taxation, guiding the tax policy for business cooperation activities trực tiếp bóng đá hôm nay Grab Taxi Company, the determination trực tiếp bóng đá hôm nay tax obligations for individuals driving in cooperation with Grab Taxi is guided as follows:

Regarding tax obligations

...

1.3. For individuals doing business in the form trực tiếp bóng đá hôm nay transportation business cooperation

1.3.1. Determining the tax obligation to be paid

- Individuals doing transport business signing business cooperation contracts with Grab Taxi Company or transport business organizations pay value-added tax (VAT) and personal income tax (PIT) at a percentage on revenue according to the contract as stipulated at Point b Clause 2 Article 2 Circular No. 92/2015/TT-BTC dated June 15, 2015, trực tiếp bóng đá hôm nay the Ministry trực tiếp bóng đá hôm nay Finance, specifically:

+ The percentage for calculating VAT on VAT taxable revenue is 3%

+ The percentage for calculating PIT on PIT taxable revenue is 1.5%

+ For incentive bonuses based on daily revenue: no VAT is calculated, individuals pay PIT at a rate trực tiếp bóng đá hôm nay 1% on the bonus

- For service quality assessment bonuses: PIT is calculated at 10% on bonuses from 2 million VND per occurrence and above.

1.3.2. Regarding tax declaration and payment

- Grab Taxi Company is responsible for declaring and paying taxes on behalf trực tiếp bóng đá hôm nay individuals according to the revenue and income shared under the business cooperation contract.

- Transport business organizations are responsible for declaring and paying taxes on behalf trực tiếp bóng đá hôm nay individuals according to the revenue and income shared under the business cooperation contract.

Thus, Grab drivers (individuals doing transport business signing business cooperation contracts with Grab Taxi Company) are obliged to pay personal income tax and value-added tax calculated at the following percentages:

+ The percentage for calculating VAT on VAT-taxable revenue is 3%

+ The percentage for calculating PIT on PIT-taxable revenue is 1.5%

+ For incentive bonuses based on daily revenue: no VAT is calculated, individuals pay PIT at a rate trực tiếp bóng đá hôm nay 1% on the bonus

+ For service quality assessment bonuses: PIT is calculated at 10% on bonuses from 2 million VND per occurrence and above.

What are the principles trực tiếp bóng đá hôm nay tax calculation for individual businesses according to current regulations in Vietnam?

Based on Article 4 trực tiếp bóng đá hôm nayCircular 40/2021/TT-BTC, the principles trực tiếp bóng đá hôm nay tax calculation for individual businesses according to current regulations are as follows:

- Principles trực tiếp bóng đá hôm nay tax calculation for individual businesses are implemented according to current legal regulations on value-added tax, personal income tax, and relevant legal documents.

- Individual businesses with a revenue from production and business activities in a calendar year trực tiếp bóng đá hôm nay 100 million VND or less are not required to pay VAT and PIT according to tax law regulations on VAT and PIT. Individual businesses are responsible for accurately, honestly, and fully declaring taxes and submitting tax documents on time; being responsible before the law for the accuracy, honesty, and completeness trực tiếp bóng đá hôm nay the tax documents as required.

- Individual businesses operating in the form trực tiếp bóng đá hôm nay a group trực tiếp bóng đá hôm nay individuals or households, with a revenue trực tiếp bóng đá hôm nay 100 million VND/year or less to determine that individuals are not required to pay VAT and PIT, is determined for a single representative trực tiếp bóng đá hôm nay the group trực tiếp bóng đá hôm nay individuals or households during the tax year.

Note: From January 1, 2026, revenue from production and business activities in a calendar year trực tiếp bóng đá hôm nay individual businesses from 200 million VND/year or less will be exempt from VAT and PIT.