What day is 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar in 2025? Is lucky money subject to personal income tax in Vietnam?
What day is 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar in 2025? What day does 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar fall on in trực tiếp bóng đá việt nam hôm nay Tet holiday in Vietnam ?
Based on trực tiếp bóng đá việt nam hôm nay Perpetual Calendar of January 2025 as follows:
Thus, 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar will fall on Monday, January 27, 2025 (corresponding to trực tiếp bóng đá việt nam hôm nay lunar date of 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar, 2024, which is January 27, 2025, in trực tiếp bóng đá việt nam hôm nay solar calendar).
Additionally, 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar this year is also understood as trực tiếp bóng đá việt nam hôm nay 29th day of trực tiếp bóng đá việt nam hôm nay Tet holiday 2025 (since this year there is no 30th day of Tet).
On 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar this year, every household is busy finishing preparations to welcome trực tiếp bóng đá việt nam hôm nay new year. This is trực tiếp bóng đá việt nam hôm nay time when families clean their houses, clean trực tiếp bóng đá việt nam hôm nay altars, and decorate trực tiếp bóng đá việt nam hôm nay fruit tray to be ready for New Year's Eve. Traditional dishes such as Banh Chung, Banh Tet, jellied meat are also meticulously prepared for trực tiếp bóng đá việt nam hôm nay family to enjoy together in trực tiếp bóng đá việt nam hôm nay early days of trực tiếp bóng đá việt nam hôm nay year.
Besides cooking and cleaning, many families also organize trực tiếp bóng đá việt nam hôm nay making of Banh Chung or visit ancestral graves. Important ceremonies such as trực tiếp bóng đá việt nam hôm nay year-end offering or trực tiếp bóng đá việt nam hôm nay welcoming ancestors' ceremony are usually conducted on this day. trực tiếp bóng đá việt nam hôm nay solemn offerings aim to remember trực tiếp bóng đá việt nam hôm nay ancestors and wish for a peaceful and prosperous new year.
Note: trực tiếp bóng đá việt nam hôm nay information is for reference only!
What day is 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar in 2025? What day does 28th day of trực tiếp bóng đá việt nam hôm nay 12th month of trực tiếp bóng đá việt nam hôm nay lunar calendar fall on in trực tiếp bóng đá việt nam hôm nay Tet holiday in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
Is lucky money subject to personal income tax in Vietnam?
Giving lucky money at trực tiếp bóng đá việt nam hôm nay beginning of trực tiếp bóng đá việt nam hôm nay year is a long-standing tradition of Vietnamese people. Whether in trực tiếp bóng đá việt nam hôm nay past or present, this custom has always been preserved and has become an indispensable cultural beauty in trực tiếp bóng đá việt nam hôm nay days of Tet. Lucky money can be received from relatives, family, or from trực tiếp bóng đá việt nam hôm nay company. So, from which party receiving lucky money is taxable? Specifically:
(1) Lucky money from family, relatives
Based on trực tiếp bóng đá việt nam hôm nay provisions in clause 10 Article 2 ofCircular 111/2013/TT-BTCregulating personal income tax on gift income as follows:
Taxable Income Items
...
- Income from receiving gifts
Income from receiving gifts is income that individuals receive from organizations or individuals both inside and outside trực tiếp bóng đá việt nam hôm nay country. Specifically:
a) For receiving gifts as securities including stocks, stock purchase rights, bonds, treasury bills, fund certificates, and other types of securities as prescribed by trực tiếp bóng đá việt nam hôm nay Securities Law; shares of individuals in joint-stock companies as prescribed by trực tiếp bóng đá việt nam hôm nay Enterprise Law.
b) For receiving gifts as ownership in economic organizations, business establishments including capital in limited liability companies, cooperatives, partnerships, business cooperation contracts, capital in private enterprises, individual business establishments, capital in associations, funds permitted to be established by law or trực tiếp bóng đá việt nam hôm nay entire business establishments if they are private enterprises, individual business establishments.
c) For receiving gifts as real estate including: land use rights; land use rights with assets attached to trực tiếp bóng đá việt nam hôm nay land; ownership of houses, including future houses; infrastructure and construction works attached to trực tiếp bóng đá việt nam hôm nay land, including future construction works; land rental rights; water surface rental rights; other income received from inheritance as real estate in any form; except for income from gifts as real estate guided at point d, clause 1, Article 3 of this Circular.
d) For receiving gifts as other assets required to be registered for ownership or use rights with state management agencies such as: cars; motorbikes; boats, including barges, canoes, tugboats, pushboats; ships, including yachts; aircraft; hunting guns, sports guns.
According to trực tiếp bóng đá việt nam hôm nay above regulations, there is no provision for individual income from gifts in cash to be subject to personal income tax.
Thus, income from gifts as lucky money from relatives is not subject to personal income tax.
(2) Lucky money from trực tiếp bóng đá việt nam hôm nay company:
Based on point e clause 2 Article 2 ofCircular 111/2013/TT-BTCregulating taxable income as follows:
Taxable Income Items
...
2. Income from wages and salaries
Income from wages and salaries is income an employee receives from an employer, including:
...
e) Bonuses in cash or non-cash forms in any form, including bonuses in securities, except for trực tiếp bóng đá việt nam hôm nay following bonus payments:
e.1) Bonuses attached to titles awarded by trực tiếp bóng đá việt nam hôm nay State, including bonuses associated with emulation titles, reward forms as prescribed by trực tiếp bóng đá việt nam hôm nay law on emulation and commendation, specifically:
e.1.1) Bonuses attached to emulation titles such as National Emulation Fighter; Emulation Fighters of trực tiếp bóng đá việt nam hôm nay Ministry, Central Agencies, Provinces, and Cities under Central authority; Grassroots, Advanced Labor, Advanced Fighters.
e.1.2) Bonuses attached to reward forms.
e.1.3) Bonuses attached to titles awarded by trực tiếp bóng đá việt nam hôm nay State.
e.1.4) Bonuses attached to awards awarded by Associations, organizations belonging to Political Organizations, Political - Social Organizations, Social Organizations, Social - Professional Organizations at trực tiếp bóng đá việt nam hôm nay Central and local levels according to trực tiếp bóng đá việt nam hôm nay charter of those organizations and in accordance with trực tiếp bóng đá việt nam hôm nay Law on Emulation and Reward.
e.1.5) Bonuses associated with Ho Chi Minh Prize, National Prize.
e.1.6) Bonuses associated with Commemorative Medals, Badges.
e.1.7) Bonuses associated with Certificates of Merit, Commendations.
trực tiếp bóng đá việt nam hôm nay authority to make reward decisions and trực tiếp bóng đá việt nam hôm nay amount of bonus attached to emulation titles and reward forms mentioned above must comply with trực tiếp bóng đá việt nam hôm nay provisions of trực tiếp bóng đá việt nam hôm nay Law on Emulation and Commendation.
e.2) Bonuses associated with national or international awards recognized by trực tiếp bóng đá việt nam hôm nay Vietnamese State.
e.3) Bonuses related to technical innovations, inventions, patents recognized by competent state agencies.
e.4) Bonuses for detecting and reporting legal violations to competent state agencies.
...
Thus, trực tiếp bóng đá việt nam hôm nay lucky money from trực tiếp bóng đá việt nam hôm nay company is considered a bonus and this amount is not among trực tiếp bóng đá việt nam hôm nay bonus amounts exempt from personal income tax.
Therefore, trực tiếp bóng đá việt nam hôm nay lucky money from trực tiếp bóng đá việt nam hôm nay company is an income subject to personal income tax.
What is trực tiếp bóng đá việt nam hôm nay responsibility of trực tiếp bóng đá việt nam hôm nay company in declaring and paying tax on lucky money in Vietnam?
Pursuant to Article 24Personal Income Tax Law 2007(amended by clause 6 Article 1 ofPersonal Income Tax Law amendment 2012) governing trực tiếp bóng đá việt nam hôm nay responsibility of declaration, withholding, payment, and settlement of tax by organizations as follows:
Responsibility of organizations, individuals paying income and responsibility of resident individual taxpayers
- trực tiếp bóng đá việt nam hôm nay responsibility for declaration, withholding, payment, and tax settlement is as follows:
a) Organizations, individuals paying income have trực tiếp bóng đá việt nam hôm nay responsibility to declare, withhold, pay tax to trực tiếp bóng đá việt nam hôm nay state budget and settle tax for taxable incomes paid to taxpayers;
b) Individuals with taxable income have trực tiếp bóng đá việt nam hôm nay responsibility to declare, pay tax to trực tiếp bóng đá việt nam hôm nay state budget, and settle tax according to legal regulations.
- Organizations, individuals paying income are responsible for providing information on income and dependents of taxpayers under their management in accordance with trực tiếp bóng đá việt nam hôm nay law.
- trực tiếp bóng đá việt nam hôm nay Government of Vietnam stipulates suitable tax deduction levels for each type of income specified at point a clause 1 of this Article and tax settlement specified at clause 1 of this Article.
Thus, when a company distributes lucky money to employees, trực tiếp bóng đá việt nam hôm nay company has trực tiếp bóng đá việt nam hôm nay responsibility to declare, withhold, pay tax to trực tiếp bóng đá việt nam hôm nay state budget, and settle tax for this income as it is considered wages and salaries.
