What are trực tiếp bóng đá việt nam hôm nay regulations on calculating PIT on income from business for non-residents in Vietnam?
Who is considered a non-resident in Vietnam?
Pursuant to trực tiếp bóng đá việt nam hôm nay provisions of Clause 2, Article 1 ofCircular 111/2013/TT-BTC, a non-resident is a person who fails to meet any of trực tiếp bóng đá việt nam hôm nay conditions specified in Clause 1, Article 1 ofCircular 111/2013/TT-BTC.
To be specific, a non-resident does not meet trực tiếp bóng đá việt nam hôm nay following conditions:
- He/she has been present in Vietnam for at least 183 days in a calendar year or for 12 consecutive months from trực tiếp bóng đá việt nam hôm nay first day of his/her presence in Vietnam (trực tiếp bóng đá việt nam hôm nay date of arrival and date of departure are considered 01 day).
++ trực tiếp bóng đá việt nam hôm nay date of arrival and date of departure depends on trực tiếp bóng đá việt nam hôm nay certification of trực tiếp bóng đá việt nam hôm nay immigration agency on trực tiếp bóng đá việt nam hôm nay passport (or laissez-passers) when that person enters and leaves Vietnam.
++ If trực tiếp bóng đá việt nam hôm nay person enters and leaves Vietnam within one day, it will be considered a day of residence.
- He/she has a regular residence in Vietnam in one of trực tiếp bóng đá việt nam hôm nay following cases:
+ He/she has a regular residence according to regulations of law on residence:
++ For Vietnamese citizens: a place where that person regularly, stably and indefinitely lives and has been registered as a permanent residence as prescribed by regulations of law on residence.
++ For foreigners: trực tiếp bóng đá việt nam hôm nay permanent residence written in trực tiếp bóng đá việt nam hôm nay permanent residence card or trực tiếp bóng đá việt nam hôm nay temporary residence when applying for trực tiếp bóng đá việt nam hôm nay temporary residence card issued by a competent authority affiliated to trực tiếp bóng đá việt nam hôm nay Ministry of Public Security.
+ He/she rents a house in Vietnam according to regulations of law on housing under a contract that has a term of at least 183 days in trực tiếp bóng đá việt nam hôm nay tax year. To be specific:
++ Person who has no regular residence defined in Point b.1 Clause 1 of this Article will be considered a resident if he/she has a total house lease period of at least 183 days in trực tiếp bóng đá việt nam hôm nay tax year under various lease contracts, even if a he/she rents houses in different locations.
++ trực tiếp bóng đá việt nam hôm nay rented houses can be hotels, guesthouses, motels, offices, etc. whether they are rented by trực tiếp bóng đá việt nam hôm nay person or their employer.
What are trực tiếp bóng đá việt nam hôm nay regulations on calculating PIT on income from business for non-residents in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
What are trực tiếp bóng đá việt nam hôm nay regulations on calculating PIT on income from business for non-residents in Vietnam?
According to trực tiếp bóng đá việt nam hôm nay provisions of Article 17 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá việt nam hôm nay calculation of PIT on income from business for non-residents in Vietnam is as follows:
trực tiếp bóng đá việt nam hôm nay rate of personal income tax on incomes from business earned by a non-resident equals trực tiếp bóng đá việt nam hôm nay revenue from business multiplied by (x) trực tiếp bóng đá việt nam hôm nay tax rate.
- Revenue:
trực tiếp bóng đá việt nam hôm nay revenue from business earned by a non-resident is determined similarly to trực tiếp bóng đá việt nam hôm nay revenue used to calculate tax on incomes earned by a president from business guided in Clause 1 Article 8 ofCircular 111/2013/TT-BTC.
- Tax rate
trực tiếp bóng đá việt nam hôm nay rates of personal income tax on incomes from business earned by non-residents in each field and industry:
+ 1% for goods sale.
+ 5% for service provision.
+ 2% for production, construction, construction, and other businesses.
Where trực tiếp bóng đá việt nam hôm nay non-resident earns revenues from various fields but fails to separate trực tiếp bóng đá việt nam hôm nay revenue from each field, trực tiếp bóng đá việt nam hôm nay highest tax rate shall apply to trực tiếp bóng đá việt nam hôm nay total revenue.
What is trực tiếp bóng đá việt nam hôm nay PITperiod for non-residents in Vietnam?
According to Clause 2, Article 7 of trực tiếp bóng đá việt nam hôm nayPersonal Income Tax Law 2007:
Tax period
1. For residents, tax period is specified as follows:
a/ Annual tax period, which is applicable to incomes from business, salaries and wages.
b/ Tax period upon each time of income generation, which is applicable to incomes from capital investment; incomes from capital transfer, except for incomes from securities transfer; incomes from real estate transfer; incomes from prizes; incomes from copyright; incomes from commercial franchising; incomes from inheritances; and gifts.
c/ Tax period upon each transfer or annual tax period, which is applicable to securities transfer. Individuals who apply trực tiếp bóng đá việt nam hôm nay annual tax period shall register with tax offices at trực tiếp bóng đá việt nam hôm nay beginning of trực tiếp bóng đá việt nam hôm nay year.
2. For non-residents, trực tiếp bóng đá việt nam hôm nay tax period counted upon each time of income generation is applicable to all their taxable incomes.
Thus, trực tiếp bóng đá việt nam hôm nay PIT period counted upon each time of income generation applies to all taxable incomes of non-residents in Vietnam.
