What are bóng đá hôm nay trực tiếp cases where an overpaid PIT is not refundable in Vietnam?
What are bóng đá hôm nay trực tiếp cases wherean overpaid PITis not refundable in Vietnam?
According to Clause 3, Article 60 of bóng đá hôm nay trực tiếpLaw on Tax administration 2019, provisions are made regarding non-refundable excess payments of personal income tax and bóng đá hôm nay trực tiếp tax administration authority will settle bóng đá hôm nay trực tiếp excess payment on accounting books and electronic data systems in bóng đá hôm nay trực tiếp following cases:
- bóng đá hôm nay trực tiếp tax authority has notified bóng đá hôm nay trực tiếp taxpayer of bóng đá hôm nay trực tiếp refundable excessive payment, but bóng đá hôm nay trực tiếp taxpayer refuses to receive back bóng đá hôm nay trực tiếp excessive payment in writing.
- bóng đá hôm nay trực tiếp taxpayer is not operating at bóng đá hôm nay trực tiếp address registered with bóng đá hôm nay trực tiếp tax authority, and bóng đá hôm nay trực tiếp tax authority has announced bóng đá hôm nay trực tiếp excess payment through public information channels, yet after one year from bóng đá hôm nay trực tiếp date of bóng đá hôm nay trực tiếp announcement, bóng đá hôm nay trực tiếp taxpayer does not respond in writing requesting a refund of excessive tax with bóng đá hôm nay trực tiếp tax authority.
- bóng đá hôm nay trực tiếp excessive payment has been outstanding for more than 10 years since bóng đá hôm nay trực tiếp payment to bóng đá hôm nay trực tiếp state budget, without bóng đá hôm nay trực tiếp taxpayer offsetting tax obligations or claiming a refund.
What are bóng đá hôm nay trực tiếp cases where an overpaid PIT is not refundable in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
What are bóng đá hôm nay trực tiếp cases where an individual is eligible for a personal income tax refund in Vietnam?
Based on Article 8 of bóng đá hôm nay trực tiếpLuật Thuế thu bóng đá hôm nay, individuals are eligible for a tax refund in bóng đá hôm nay trực tiếp following cases:
tax administration and Tax Refund
1. Taxpayer registration, declaration, deduction, payment, settlement, refund, violation handling, and other tax administration measures are carried out according to laws on tax administration.
2. Individuals are eligible for a tax refund in bóng đá hôm nay trực tiếp following cases:
a) bóng đá hôm nay trực tiếp tax paid is greater than bóng đá hôm nay trực tiếp tax payable;
b) bóng đá hôm nay trực tiếp individual has paid tax but bóng đá hôm nay trực tiếp taxable income is not sufficient to incur tax liability;
c) Other cases as decided by bóng đá hôm nay trực tiếp competent state authority.
Thus, according to bóng đá hôm nay trực tiếp above regulation, individuals will be eligible for a tax refund in bóng đá hôm nay trực tiếp cases where:
- bóng đá hôm nay trực tiếp tax paid is greater than bóng đá hôm nay trực tiếp tax payable.
- bóng đá hôm nay trực tiếp individual has paid tax but bóng đá hôm nay trực tiếp taxable income is not sufficient to incur tax liability.
- Other cases as decided by bóng đá hôm nay trực tiếp competent state authority.
Who are subject to personal income tax in Vietnam?
According to Article 2 of bóng đá hôm nay trực tiếpLuật Thuế thu bóng đá hôm nay, bóng đá hôm nay trực tiếp subjects of taxation are defined as follows:
Subjects of Taxation
1. Subjects of personal income tax include resident individuals with taxable income as prescribed in Article 3 of this Law arising both within and outside bóng đá hôm nay trực tiếp territory of Vietnam, and non-resident individuals with taxable income as prescribed in Article 3 of this Law arising within bóng đá hôm nay trực tiếp territory of Vietnam.
2. A resident individual is a person who satisfies one of bóng đá hôm nay trực tiếp following conditions:
a) Staying in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from bóng đá hôm nay trực tiếp first day of presence in Vietnam;
b) Having a regular residence in Vietnam, including registered permanent residence or rented accommodation in Vietnam under a term rent contract.
3. A non-resident individual is a person who does not satisfy bóng đá hôm nay trực tiếp conditions specified in clause 2 of this Article.
Thus, subjects of personal income tax include resident individuals with taxable income arising both within and outside bóng đá hôm nay trực tiếp territory of Vietnam, and non-resident individuals with taxable income as prescribed, arising within bóng đá hôm nay trực tiếp territory of Vietnam.
A resident individual is someone who meets bóng đá hôm nay trực tiếp following conditions:
- Staying in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from bóng đá hôm nay trực tiếp first day of presence in Vietnam.
- Having a regular residence in Vietnam, including registered permanent residence or rented accommodation in Vietnam under a term rent contract.
A non-resident individual is a person who does not satisfy bóng đá hôm nay trực tiếp following conditions:
- Staying in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from bóng đá hôm nay trực tiếp first day of presence in Vietnam.
- Having a regular residence in Vietnam, including registered permanent residence or rented accommodation in Vietnam under a term rent contract.
