What are vtv5 trực tiếp bóng đá hôm nay latest resignation leter templates in Vietnam in 2025? Is severance pay subject to PIT?
What are vtv5 trực tiếp bóng đá hôm nay latest resignation letertemplates in Vietnam in 2025?
A resignation leter not only reflects vtv5 trực tiếp bóng đá hôm nay reason you wish to resign but also demonstrates vtv5 trực tiếp bóng đá hôm nay responsibility and professionalism of vtv5 trực tiếp bóng đá hôm nay employee. Therefore, regardless of vtv5 trực tiếp bóng đá hôm nay reason or circumstance, you must write a resignation leter before deciding to leave vtv5 trực tiếp bóng đá hôm nay company.
A resignation leter can be handwritten or typed. According to vtv5 trực tiếp bóng đá hôm nayBộ luật xem bóng, there is no specific resignation leter template. Thus, employees often use self-drafted templates in Word file templateat.
Below are some standard resignation leter templates you can refer to:
Template No. 1: Latest resignation leter template 2025...download
Template No. 2: Latest resignation leter template 2025...download
Is severance pay subject to personal income tax (PIT) in Vietnam?
Based on Clause 2, Article 2 ofCircular 111/2013/TT-BTC, specific provisions on taxable income are as follows:
Taxable Income
...
- Income from salaries and wages
...
b.3) Defense and security allowances; allowances for armed forces.
b.4) Toxic or dangerous allowances for occupations or jobs in workplaces with toxic, dangerous elements.
b.5) Attraction allowances, regional allowances.
b.6) Extraordinary hardship allowances, labor accident allowances, occupational disease allowances, one-time allowances for childbirth or adoption, maternity policy benefits, health recovery benefits after maternity, allowances for reduced labor capacity, one-time retirement allowances, monthly death allowances,severance pay, job loss allowances, unemployment allowances, and other allowances as prescribed by vtv5 trực tiếp bóng đá hôm nay Labor Code and vtv5 trực tiếp bóng đá hôm nay Social Insurance Law.
b.7) Allowances for individuals under social protection according to vtv5 trực tiếp bóng đá hôm nay provisions of law.
b.8) Service allowances for senior leaders.
...
Therefore, according to vtv5 trực tiếp bóng đá hôm nay above regulation, severance pay is still subject to personal income tax (PIT).
What are vtv5 trực tiếp bóng đá hôm nay latest resignation leter templates in Vietnam in 2025?Is severance pay subject to PIT? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Which incomes are exempt from personal income tax in Vietnam?
According to Article 4 of vtv5 trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007supplemented by Clause 3, Article 2 of vtv5 trực tiếp bóng đá hôm nayLaw amending Laws on Taxes 2014and amended by Clause 2, Article 1 of vtv5 trực tiếp bóng đá hôm nayAmended Personal Income Tax Law 2012which stipulates vtv5 trực tiếp bóng đá hôm nay personal incomes exempt from personal income tax as follows:
- Income from real estate transfer 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; grandparents and grandchildren; siblings.
- Income from vtv5 trực tiếp bóng đá hôm nay transfer of housing, housing land use rights and assets attached to housing land of individuals in case vtv5 trực tiếp bóng đá hôm nay individual only has one house or housing land.
- Income from land use rights of individuals allocated by vtv5 trực tiếp bóng đá hôm nay State.
- Income from inheritance and gifts as real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grandchildren; siblings.
- Income of households and individuals directly producing agriculture, forestry, salt-making, aquaculture, catching seafood not yet processed into products or simply pre-processed.
- Income from changing agricultural land allocated by vtv5 trực tiếp bóng đá hôm nay State to households and individuals for production.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- vtv5 trực tiếp bóng đá hôm nay portion of night shift salary, overtime work paid higher than vtv5 trực tiếp bóng đá hôm nay day shift salary as regulated by law.
- Retirement salary paid by vtv5 trực tiếp bóng đá hôm nay Social Insurance Fund; retirement salary paid monthly by vtv5 trực tiếp bóng đá hôm nay voluntary pension fund.
- Income from scholarships, including:
+ Scholarships funded from vtv5 trực tiếp bóng đá hôm nay state budget;
+ Scholarships funded by domestic and foreign organizations under vtv5 trực tiếp bóng đá hôm nay educational support programs of those organizations.
- Income from compensation of life insurance contracts, non-life insurance, compensation for labor accidents, state compensation, and other compensations as prescribed by law.
- Income received from charitable funds licensed or recognized by competent state agencies, operating for charitable, humanitarian, non-profit purposes.
- Income received from foreign aid for charity and humanitarian purposes in vtv5 trực tiếp bóng đá hôm nay template of government and non-governmental aid approved by competent state agencies.
- Income from salaries and wages of Vietnamese seafarers working for foreign shipping lines or Vietnamese shipping lines conducting international transportation.
- Income of individuals as ship owners, individuals using ships and individuals working on ships from vtv5 trực tiếp bóng đá hôm nay direct supply of goods and services to support offshore fishing activities.
