What are some points to note when registering bóng đá hôm nay trực tiếp personal exemption in Vietnam in 2025?
What are some points to note when registering bóng đá hôm nay trực tiếp personal exemption in Vietnam in2025?
Based on sub-section 3, Section IV of Official Dispatch 154/CTSTR-KK 2025 from the Soc Trang Provincial Tax DepartmentDownloadwhich provides guidance on some points to note when registering bóng đá hôm nay trực tiếp personal exemption as follows:
- In cases where resident individuals have not yet calculated personal exemptions bóng đá hôm nay trực tiếp themselves, or have not calculated it bóng đá hôm nay trực tiếp the full 12 months within the tax assessment period, they shall be entitled to a full 12-month calculation if they settle taxes according to the regulations.
- To be eligible bóng đá hôm nay trực tiếp deductions bóng đá hôm nay trực tiếp dependants, the taxpayer must register bóng đá hôm nay trực tiếp deductions bóng đá hôm nay trực tiếp dependants in accordance with the regulations. If the taxpayer has not calculated personal exemptions bóng đá hôm nay trực tiếp dependants in the tax year, they will be eligible bóng đá hôm nay trực tiếp deductions from the month the nurturing obligation arises, when the taxpayer completes settlement and registers the deduction bóng đá hôm nay trực tiếp dependants.
- bóng đá hôm nay trực tiếp taxpayers authorized to settle taxes who have not yet calculated deductions bóng đá hôm nay trực tiếp dependants in the tax year, they also may calculate deductions from the month the nurturing obligation arises, provided the taxpayer completes authorized settlement and registers the deduction through the income-paying organization.
- Each dependant can only be deducted once bóng đá hôm nay trực tiếp one taxpayer in the tax year. If multiple taxpayers support a common dependant, they must mutually agree to register the deduction bóng đá hôm nay trực tiếp one taxpayer.
- Employees working at a subsidiary, business location, or receiving income from wages from a head office in another province may register deductions bóng đá hôm nay trực tiếp dependants at the tax authority managing the head office or the subsidiary, business location. If employees register deductions bóng đá hôm nay trực tiếp dependants at a subsidiary, business location, the subsidiary, or business location is responsible bóng đá hôm nay trực tiếp forwarding the proof of dependency documentation to the head office. The head office is accountable bóng đá hôm nay trực tiếp reviewing, storing the proof documents as required, and presenting them during tax audits and inspections.
- In cases where an individual changes workplaces, they must register and submit proof of dependency documentation as instructed in sub-point h.2.1.1.1, point h, clause 1, Article 9 ofCircular 111/2013/TT-BTCdated August 15, 2013, by the Minister of Finance.
- bóng đá hôm nay trực tiếp dependants that fall under the categories defined in sub-sections d.2, d.3, d.4, point d, clause 1, Article 9 ofCircular 111/2013/TT-BTCdated August 15, 2013, it's necessary to reference the labor age criteria regulated by the current Labor Code when submitting documentation bóng đá hôm nay trực tiếp dependant deductions. bóng đá hôm nay trực tiếp other dependants as guided in sub-section d.4, point d, clause 1, Article 9 of theCircular 111/2013/TT-BTC, proceed according to guidance in Official Dispatch No. 1351/CTSTR-KK dated November 19, 2024, by the Soc Trang Provincial Tax Department.
What are some points to note when registering bóng đá hôm nay trực tiếp personal exemption in Vietnam in 2025?(Image from the Internet)
What is the current personal exemptionrate in Vietnam?
Based on Article 1 ofResolution 954/2020/UBTVQH14stipulating the personal exemption level as follows:
personal exemption Level
Adjust the personal exemption level stipulated in clause 1, Article 19 of the Law on Personal Income Tax No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13 as follows:
- The deduction level bóng đá hôm nay trực tiếp taxpayers is 11 million VND/month (132 million VND/year);
- The deduction level bóng đá hôm nay trực tiếp each dependant is 4.4 million VND/month.
The current personal exemption bóng đá hôm nay trực tiếp taxpayers is 11 million VND/month (132 million VND/year) and bóng đá hôm nay trực tiếp each dependant is 4.4 million VND/month.
What is the principle of personal exemption bóng đá hôm nay trực tiếp dependants in Vietnam?
The principle bóng đá hôm nay trực tiếp calculating personal exemptions bóng đá hôm nay trực tiếp taxpayers is determined according to sub-section c.2, point c, clause 1, Article 9 ofCircular 111/2013/TT-BTC(Relevant contents regarding personal income tax bóng đá hôm nay trực tiếp individuals doing business in this Article are abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC) as follows:
- Taxpayers are entitled to personal exemptions bóng đá hôm nay trực tiếp dependants if the taxpayer has been registered and issued a tax code.
- When a taxpayer registers bóng đá hôm nay trực tiếp personal exemptions bóng đá hôm nay trực tiếp dependants, the tax authority will issue a tax code bóng đá hôm nay trực tiếp the dependants, and temporary deductions may be calculated in the year from the time of registration. bóng đá hôm nay trực tiếp dependants registered bóng đá hôm nay trực tiếp deductions before October 1, 2013, they will continue to receive deductions until a tax code is issued.
- If the taxpayer has not calculated personal exemptions bóng đá hôm nay trực tiếp dependants during the tax year, deductions may be calculated from the month the nurturing obligation arises when the taxpayer completes tax settlement and registers bóng đá hôm nay trực tiếp deductions bóng đá hôm nay trực tiếp dependants.
bóng đá hôm nay trực tiếp other dependants following the guidance in sub-point d.4, point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC, the deadline bóng đá hôm nay trực tiếp registering deductions is December 31 of the tax year; beyond this date, deductions will not be applicable bóng đá hôm nay trực tiếp that tax year.
- Each dependant can only have the deduction applied once to one taxpayer in the tax year. In cases where multiple taxpayers share a common dependant, they must mutually agree to register the deduction to one taxpayer.
