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How to declare personal income tax on income from vtv5 trực tiếp bóng đá hôm nay transfer in Vietnam?

Based on Clause 4, Article 26 ofCircular 111/2013/TT-BTC, the declaration of personal income tax for income from vtv5 trực tiếp bóng đá hôm nay transfer (excluding securities transfers) is as follows:

- Resident individuals transferring contributed vtv5 trực tiếp bóng đá hôm nay must declare tax for each transfer, regardless of whether income arises or not.

- Non-resident individuals with income from transferring contributed vtv5 trực tiếp bóng đá hôm nay in Vietnam are not required to declare tax directly with the tax authority. Instead, the organization or individual receiving the transfer is responsible for withholding tax according to the guidelines in Point e, Clause 1, Article 25 ofCircular 111/2013/TT-BTCand declare tax for each occasion it arises.

- Enterprises handling the procedures to change the list of vtv5 trực tiếp bóng đá hôm nay contributing members in case of vtv5 trực tiếp bóng đá hôm nay transfer without providing proof that the individual transferring the vtv5 trực tiếp bóng đá hôm nay has fulfilled tax obligations must declare and pay tax on behalf of the individual.

In the case where an enterprise pays tax on behalf of the individual transferring the vtv5 trực tiếp bóng đá hôm nay, the enterprise must declare a substitute personal income tax return.

The enterprise declaring on behalf must note "Declare on behalf" before the phrase "Taxpayer or Legal Representative of the Taxpayer" and the declarer must sign, clearly state their full name, and affix the company's seal.

On the tax calculation documents, the tax receipt must still clearly indicate the taxpayer as the individual transferring the contributed vtv5 trực tiếp bóng đá hôm nay (in the case of resident individual transfers) or the individual receiving the transferred vtv5 trực tiếp bóng đá hôm nay (in the case of non-resident individual transfers).

What incomes are subject to personal income tax from vtv5 trực tiếp bóng đá hôm nay transfer in Vietnam?(Image from Internet)

What incomes are subject to personal income tax from vtv5 trực tiếp bóng đá hôm nay transfer in Vietnam?

Based on Clause 4, Article 2 ofCircular 111/2013/TT-BTC, incomes subject to personal income tax from vtv5 trực tiếp bóng đá hôm nay transfer include:

- Income from transferring contributed vtv5 trực tiếp bóng đá hôm nay in limited liability companies (including one-member limited liability companies), partnerships, business cooperation contracts, cooperatives, people's credit funds, economic organizations, and other entities.

- Income from transferring securities, including: income from transferring shares, share purchase rights, bonds, treasury bills, fund certificates, and other securities as stipulated in Clause 1, Article 6 of theSecurities Law 2019. Income from transferring shares of individuals in joint-stock companies as stipulated in Clause 2, Article 6 of theSecurities Law 2019and Article 120 of theEnterprise Law 2020.

- Income from transferring vtv5 trực tiếp bóng đá hôm nay in other forms.

How to calculate personal income tax on income from transferring contributed vtv5 trực tiếp bóng đá hôm nay in Vietnam?

Based on Clause 1, Article 11 ofCircular 111/2013/TT-BTC, the basis for calculating personal income tax on income from transferring contributed vtv5 trực tiếp bóng đá hôm nay is taxable income and the tax rate.

Details are as follows:

- Taxable income: Taxable income from transferring contributed vtv5 trực tiếp bóng đá hôm nay is determined as the transfer price minus the purchase price of the transferred vtv5 trực tiếp bóng đá hôm nay and reasonable related expenses to generate income from the vtv5 trực tiếp bóng đá hôm nay transfer.

In cases where enterprises account in foreign currency, individuals transferring vtv5 trực tiếp bóng đá hôm nay in foreign currency shall determine the transfer price and purchase price of the transferred vtv5 trực tiếp bóng đá hôm nay in foreign currency.

In cases where enterprises account in Vietnamese Dong and individuals transferring vtv5 trực tiếp bóng đá hôm nay in foreign currency, the transfer price must be determined in Vietnamese Dong at the average exchange rate on the interbank foreign currency market announced by the State Bank of Vietnam at the time of transfer.

+ Transfer price

The transfer price is the amount received by the individual according to the vtv5 trực tiếp bóng đá hôm nay transfer contract.

In cases where the transfer contract does not stipulate a payment price or the payment price stated in the contract does not match market prices, the tax authorities have the right to set the transfer price according to tax management law.

+ Purchase price

The purchase price of the transferred vtv5 trực tiếp bóng đá hôm nay is the value of the contributed vtv5 trực tiếp bóng đá hôm nay at the time of vtv5 trực tiếp bóng đá hôm nay transfer.

The value of the contributed vtv5 trực tiếp bóng đá hôm nay at the time of transfer includes: the value of vtv5 trực tiếp bóng đá hôm nay contribution at the time of establishing the enterprise, the value of additional vtv5 trực tiếp bóng đá hôm nay contributions, the value of vtv5 trực tiếp bóng đá hôm nay resulting from buybacks, and the value of vtv5 trực tiếp bóng đá hôm nay incremented from extraordinary items. Specifically:

++ For the vtv5 trực tiếp bóng đá hôm nay contribution at the time of establishing the enterprise, it is the value at the time of vtv5 trực tiếp bóng đá hôm nay contribution. The value of the vtv5 trực tiếp bóng đá hôm nay contribution is determined based on accounting records, invoices, and required documents.

++ For additional vtv5 trực tiếp bóng đá hôm nay contributions, it is the value of the additional vtv5 trực tiếp bóng đá hôm nay at the time of additional vtv5 trực tiếp bóng đá hôm nay contribution. This value is determined based on accounting records, invoices, and required documents.

++ For vtv5 trực tiếp bóng đá hôm nay resulting from buybacks, it is the purchase value of the vtv5 trực tiếp bóng đá hôm nay at the time of the buyback. The purchase value is determined based on the vtv5 trực tiếp bóng đá hôm nay buyback contract. If the buyback contract does not have a payment price or if the payment price in the contract is not consistent with market prices, tax authorities have the right to set the purchase price according to tax management law.

++ For vtv5 trực tiếp bóng đá hôm nay incremented from extraordinary items, it is the value of the extraordinary items incremented to the vtv5 trực tiếp bóng đá hôm nay.

+ Related expenses deductible in determining taxable income from vtv5 trực tiếp bóng đá hôm nay transfer are the reasonable actual expenses incurred related to generating income from the vtv5 trực tiếp bóng đá hôm nay transfer, with valid invoices and documents as required. Specifically:

++ Expenses for completing necessary legal procedures for the transfer.

++ Fees and charges paid to the state budget when performing the transfer procedures.

++ Other expenses directly related to the vtv5 trực tiếp bóng đá hôm nay transfer.

- Tax rate

The personal income tax rate on income from transferring contributed vtv5 trực tiếp bóng đá hôm nay applies at a flat rate with a tax rate of20%.

- Time to determine taxable income

The time to determine taxable income is the time the vtv5 trực tiếp bóng đá hôm nay transfer contract takes effect. For cases of vtv5 trực tiếp bóng đá hôm nay contribution using contributed vtv5 trực tiếp bóng đá hôm nay, the time to determine taxable income from vtv5 trực tiếp bóng đá hôm nay transfer is the time the individual transfers or withdraws vtv5 trực tiếp bóng đá hôm nay.

- Tax calculation method