Thu xem bóng đá trực tiếp trên youtube vãng lai gồm các khoản nào? Thu xem bóng đá trực tiếp trên youtube

What does irregular income include?

Based on point c, clause 2, Article 2 ofCircular 111/2013/TT-BTC, irregular income can include remuneration received in forms such as:

+ Commissions from being a sales agent, brokerage commissions;

+ Payments for participation in scientific and technical research projects;

+ Payments for participation in projects and schemes;

+ Royalties as stipulated by law on royalty policies; payments for participation in teaching activities;

+ Payments for participation in cultural, artistic, athletic performances; advertising services;

+ Other services and other remuneration.

These incomes are classified as irregular since they are earnings from wages and salaries that do not occur regularly, have a random nature, and are unstable.

What does irregular income include? Is irregular income taxable in Vietnam? (Image from the Internet)

What is personal income kết quả bóng đá trực tiếp deduction in Vietnam?

According to Article 28 ofDecree 65/2013/ND-CP, kết quả bóng đá trực tiếp deduction is the process where organizations and individuals paying income deduct the payable kết quả bóng đá trực tiếp amount from the taxpayer’s income before disbursing the income.

- Types of income subject to kết quả bóng đá trực tiếp deduction:

+ Income of non-resident individuals, including those not physically present in Vietnam;

+ Income from salaries, wages, remuneration including brokerage activities;

+ Income from activities as an insurance agent, lottery agent, multilevel marketing;

+ Income from capital investment;

+ Income from transfer of capital of non-resident individuals, transfer of securities;

+ Income from winnings;

+ Income from royalties;

+ Income from franchise activities.

Is irregular income subject to kết quả bóng đá trực tiếp deduction in Vietnam?

Based on point i, clause 1, Article 25 ofCircular 111/2013/TT-BTC, it is regulated:

kết quả bóng đá trực tiếp deduction and kết quả bóng đá trực tiếp deduction certificates

1. kết quả bóng đá trực tiếp deduction

...

h) Income from royalties, franchise activities

Organizations or individuals paying income from royalties, franchise activities are responsible for deducting personal income kết quả bóng đá trực tiếp before disbursing income to individuals. The deductible kết quả bóng đá trực tiếp amount is determined by the portion of income exceeding 10 million VND per transfer agreement multiplied by a kết quả bóng đá trực tiếp rate of 5%. For agreements with large values paid in installments, upon the first payment, organizations or individuals paying income deduct 10 million VND from the payment value, the remainder shall be multiplied by a kết quả bóng đá trực tiếp rate of 5% for kết quả bóng đá trực tiếp deduction. Subsequent payments will have kết quả bóng đá trực tiếp deductions based on the total payment of each installment.

i) kết quả bóng đá trực tiếp deduction for other specific cases

Organizations or individuals paying wages, remuneration, or other payments to resident individuals without a labor contract (as guided in point c, d, clause 2, Article 2 of this Circular) or with labor contracts under three (03) months and have a total payment of two million (2,000,000) VND or more per time, they must deduct kết quả bóng đá trực tiếp at a rate of 10% on the income before paying to the individual.

If an individual has only one source of income that requires kết quả bóng đá trực tiếp deduction at the aforementioned rate but estimates the total taxable income after deductions (such as family circumstances, personal deductions) not reaching the taxable threshold, the individual can make a commitment (according to the form issued with kết quả bóng đá trực tiếp management guidance documents) to the income-paying organization for temporary non-deduction of personal income kết quả bóng đá trực tiếp.

Based on the income receiver's commitment, the income-paying organization does not deduct kết quả bóng đá trực tiếp. At the end of the kết quả bóng đá trực tiếp year, the income-paying organization must still compile a list and report the income of individuals not subject to kết quả bóng đá trực tiếp deduction (in the issued forms with kết quả bóng đá trực tiếp management guidance documents) to the kết quả bóng đá trực tiếp authority. The individual making the commitment must be responsible for their commitment, and if fraud is discovered, they will be dealt with according to the provisions of the kết quả bóng đá trực tiếp Administration Law.

The individual making the commitment as guided at this point must have taxpayer registration and obtain a kết quả bóng đá trực tiếp code at the time of commitment.

...

Irregular income may or may not be subject to personal income kết quả bóng đá trực tiếp deduction, depending on the income level and conditions of the individual receiving the income. It is determined as follows:

- Subject to Personal Income kết quả bóng đá trực tiếp deduction: Individuals with irregular income from two million (2,000,000) VND per income payment.

- Not subject to Personal Income kết quả bóng đá trực tiếp deduction:

+ Income per payment is less than 2 million VND.

+ The individual only has this sole source of irregular income and the total taxable income after deductions (such as family circumstances, personal deductions) is not taxable.

In this case, to not be subject to deduction, the individual must make a commitment according to the form (issued following kết quả bóng đá trực tiếp management documents) and submit it to the income-paying unit. The individual must also have a kết quả bóng đá trực tiếp code at the time of commitment.

DownloadDownload form 08/CK-TNCN declaration of commitment not incurring personal income kết quả bóng đá trực tiếp

According to Article 1 ofResolution 954/2020/UBTVQH14, the personal deduction levels are stipulated as follows:

- The deduction level for the taxpayer is 11 million VND/month (132 million VND/year);

- The deduction level for each dependent is 4.4 million VND/month.