4 khoản tiền thưởng nào không phải chịu thuế vtv5 trực tiếp bóng đá hôm nay cá nhân?
Who are PIT payers in Vietnam?
Under Article 2 of vtv2 trực tiếp bóng đá hôm nayPIT Law 2007:
- PITpayers include residents who earn taxable incomes specified in Article 3 ofPIT Law 2007inside and outside vtv2 trực tiếp bóng đá hôm nay Vietnamese territory and non-residents who earn taxable incomes specified in Article 3 ofPIT Law 2007inside vtv2 trực tiếp bóng đá hôm nay Vietnamese territory.
- Resident means a person who satisfies one of vtv2 trực tiếp bóng đá hôm nay following conditions:
+ Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months counting from vtv2 trực tiếp bóng đá hôm nay first date of their presence in Vietnam;
+ Having a place of habitual residence in Vietnam, which is a registered place of permanent residence or a rented house for dwelling in Vietnam under a term rent contract.
- Non-resident means a person who does not satisfy any of vtv2 trực tiếp bóng đá hôm nay conditions specified in Clause 2 of Article 2,PIT Law 2007.
What are vtv2 trực tiếp bóng đá hôm nay 4 rewards not subject to PIT in Vietnam?
According to Point e, Clause 2, Article 2 ofCircular 111/2013/TT-BTC, vtv2 trực tiếp bóng đá hôm nay following 4 types of bonuses are not subject to PIT:
(1) Prize money associated with vtv2 trực tiếp bóng đá hôm nay titles awarded by vtv2 trực tiếp bóng đá hôm nay State, including vtv2 trực tiếp bóng đá hôm nay prize money associated with honorary titles as prescribed by law:
- Prize money associated with honorary titles awarded by Ministries, central and provincial agencies and associations, excellent employee titles.
- Prize money associated with vtv2 trực tiếp bóng đá hôm nay awards.
- Prize money associated with vtv2 trực tiếp bóng đá hôm nay titles awarded by vtv2 trực tiếp bóng đá hôm nay State.
- Prize money associated with vtv2 trực tiếp bóng đá hôm nay awards presented by associations and organizations belonging to central and local political organizations, socio-political organizations, social organizations, professional-social organizations that conforms to their charters and vtv2 trực tiếp bóng đá hôm nay Law on Emulation and Commendation.
- Prize money associated with vtv2 trực tiếp bóng đá hôm nay Ho Chi Minh Prize and National Prize.
- Prize money associated with medals or badges.
- Prize money associated with certificates of merit
vtv2 trực tiếp bóng đá hôm nay powers to decide vtv2 trực tiếp bóng đá hôm nay commendation and prize money associated with vtv2 trực tiếp bóng đá hôm nay titles and awards above must be conformable with vtv2 trực tiếp bóng đá hôm nay Law on Emulation and commendation.
(2) Prize money associated with national prizes and international prizes recognized by Vietnam.
(3) Rewards for technical innovations and inventions recognized by competent authorities.
(4) Rewards for reporting violations of law to competent authorities.
What are vtv2 trực tiếp bóng đá hôm nay 4 rewards not subject to PIT in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)
What does incomenot subject toPIT in Vietnam?
According to Clause 1, Article 3 ofCircular 111/2013/TT-BTCas amended and supplemented by Article 12 ofCircular 92/2015/TT-BTC:
- Incomes from real estate transfer (including future houses and constructions according to regulations of law on real estate trading) between husband and wife, parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grand children, and among siblings.
vtv2 trực tiếp bóng đá hôm nay real estate (including future houses and constructions according to regulations of law on real estate trading) that is established by either spouse during vtv2 trực tiếp bóng đá hôm nay marriage, considered marital property, divided under agreements or judgment of vtv2 trực tiếp bóng đá hôm nay court when they divorce shall be tax-free.
- Income from transfer of a person's only house or right to use residential land and property thereon in Vietnam.
- Incomes from vtv2 trực tiếp bóng đá hôm nay person’s rights to use land allocated by vtv2 trực tiếp bóng đá hôm nay State that is eligible for land levy exemption or reduction.
vtv2 trực tiếp bóng đá hôm nay person that transfers vtv2 trực tiếp bóng đá hôm nay area of land eligible for exemption or reduction of land levies shall declare and pay tax on vtv2 trực tiếp bóng đá hôm nay incomes from real estate transfer according to Article 12 ofCircular 111/2013/TT-BTC.
- Incomes from inherited real estate (including future houses and constructions according to regulations of law on real estate trading) between husband and wife, parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grand children, and among siblings.
- Incomes from conversion of agricultural land, which is allocated by vtv2 trực tiếp bóng đá hôm nay State, to rationalize agricultural production without changing land purposes of vtv2 trực tiếp bóng đá hôm nay household or person engaged in agricultural production.
- Incomes of households and persons engaged in agriculture, forestry, salt production, and fishery.
Raw agriculture, forestry products, salt, and fishery products which have not yet been processed into other products or have been preliminarily processed are products that are just cleaned, dried, husked, cut, salted, frozen, and put into ordinary storage.
- Incomes from interest on deposits at credit institutions and branches of foreign banks, interest on life insurance contracts; incomes from interest on Government bonds.
- Income from remittances is vtv2 trực tiếp bóng đá hôm nay amount of money vtv2 trực tiếp bóng đá hôm nay person receives from their relatives being Vietnamese people residing abroad, Vietnamese people that work or study abroad;
In case a person receives a remittance from a foreign relative from abroad which comply with regulations on encouragement of remittance of money from abroad to Vietnam of vtv2 trực tiếp bóng đá hôm nay State bank of Vietnam, it will be exempt from tax as prescribed in this Point.
vtv2 trực tiếp bóng đá hôm nay basis for identifying tax-free incomes mentioned in this Point is papers proving that those amounts are sent from abroad and vtv2 trực tiếp bóng đá hôm nay payment notes issued by vtv2 trực tiếp bóng đá hôm nay money-transferring organization (if any).
- Incomes from vtv2 trực tiếp bóng đá hôm nay additional payments for working at night or working overtime in excess of wages according to vtv2 trực tiếp bóng đá hôm nay Labor Code.
- Pensions paid by Social Insurance Fund according to vtv2 trực tiếp bóng đá hôm nay Law on Social insurance; monthly pensions from vtv2 trực tiếp bóng đá hôm nay voluntary pension fund.
vtv2 trực tiếp bóng đá hôm nay pensions paid from abroad to vtv2 trực tiếp bóng đá hôm nay people living and working in Vietnam are tax-free.
- Incomes from scholarships, including:
- Incomes from indemnities under vtv2 trực tiếp bóng đá hôm nay contract for life insurance, non-life insurance, or health insurance; compensation for occupational accidents; compensation and support according to regulations of law on compensation, support, and relocation; compensations provided by vtv2 trực tiếp bóng đá hôm nay State and other compensations prescribed by law.To be specific:
- Incomes from non-profit charitable trusts accredited by competent authorities, which aim for charity, humanitarianism, and study encouragement.
- Incomes from foreign aids for charitable and humanitarian purposes, whether governmental or non-governmental, that are approved by competent authorities.
vtv2 trực tiếp bóng đá hôm nay basis for identification of vtv2 trực tiếp bóng đá hôm nay tax-free income in this Point is written approval for receipt of aids made by vtv2 trực tiếp bóng đá hôm nay competent authority.
- Incomes from wages and remunerations of Vietnamese crewmembers from working for foreign shipping companies of Vietnamese shipping companies that provide international transport services.
- Incomes of individuals being ship owners or individuals having vtv2 trực tiếp bóng đá hôm nay right to use vtv2 trực tiếp bóng đá hôm nay ships from provision of goods/services directly serving offshore fishing.
