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What incomes dothe partially progressive tariff apply to in Vietnam?

According to Clause 1, Article 22 of trực tiếp bóng đá euro hôm nayLaw on Personal Income Tax 2007, it is stipulated as follows:

partially progressive tariff

1. trực tiếp bóng đá euro hôm nay partially progressive tariff applies to taxable income as specified in Clause 1, Article 21 of this Law.

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Thus, trực tiếp bóng đá euro hôm nay partially progressive tariff applies to taxable income from business, salary, and wages.

Taxable income from business, salary, and wages is trực tiếp bóng đá euro hôm nay total taxable income as stipulated in Article 10 and Article 11 of trực tiếp bóng đá euro hôm nayLaw on Personal Income Tax 2007, minus trực tiếp bóng đá euro hôm nay contributions to social insurance, health insurance, unemployment insurance, professional liability insurance for some mandatory insurance sectors, voluntary retirement fund, and deductions as specified in Article 19 and Article 20 of trực tiếp bóng đá euro hôm nayLaw on Personal Income Tax 2007.

Note:trực tiếp bóng đá euro hôm nay regulations concerning trực tiếp bóng đá euro hôm nay determination of tax for business individuals in Clause 1, Article 21 have been annulled by Clause 4, Article 6 of trực tiếp bóng đá euro hôm nayLaw Amending Laws on Taxation 2014.

What incomes do trực tiếp bóng đá euro hôm nay partially progressive tariff apply to in Vietnam?(Image from trực tiếp bóng đá euro hôm nay Internet)

How to calculate personal income tax from salary and wages according to trực tiếp bóng đá euro hôm nay partially progressive tariff in Vietnam?

According to trực tiếp bóng đá euro hôm nay provisions in Article 7, Article 8 ofCircular 111/2013/TT-BTC, personal income tax from trực tiếp bóng đá euro hôm nay salary and wages of resident individuals is determined by trực tiếp bóng đá euro hôm nay following formula:

Personal Income Tax from Salary and Wages = Taxable Income from Salary and Wages x Tax Rate

Where:

(1) Taxable Income = Taxable Revenue - Deductions

Taxable Revenue = Total Income - Exempted Items

(2) Tax Rate as per Clause 2, Article 7Circular 111/2013/TT-BTC

However, Appendix 01/PL-TNCN issued withCircular 111/2013/TT-BTCguides two methods for calculating tax according to trực tiếp bóng đá euro hôm nay partially progressive tariff for income from salary and wages, specifically as follows:

Note:trực tiếp bóng đá euro hôm nay guidance above applies to income from trực tiếp bóng đá euro hôm nay salary and wages of resident individuals.

According to Article 18 ofCircular 111/2013/TT-BTC, personal income tax from trực tiếp bóng đá euro hôm nay salary and wages of non-resident individuals is determined as follows:

Personal Income Tax from Salary and Wages = Taxable Salary and Wages x Personal Income Tax Rate 20%

What is trực tiếp bóng đá euro hôm nay minimum income subject to personal income tax in Vietnam?

According to Article 2 ofCircular 111/2013/TT-BTC, it is stipulated as follows:

Taxable Income

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2. Income from Salary and Wages

Income from salary and wages is trực tiếp bóng đá euro hôm nay income received by employees from employers, including:

a) Salaries, wages, and income in trực tiếp bóng đá euro hôm nay form of money or non-cash that is akin to salary and wages.

b) Various allowances, except for trực tiếp bóng đá euro hôm nay following allowances and assistance:

b.1) Monthly preferential allowance and one-time support according to trực tiếp bóng đá euro hôm nay law on preferential treatment for people with meritorious services.

b.2) Monthly allowance, one-time support for individuals participating in national defense, international duties, and youth volunteering tasks that have been completed.

b.3) National defense, security allowances; allowances for armed forces.

b.4) Hazardous, dangerous job allowances for sectors or jobs with hazardous elements.

b.5) Attraction allowances, regional allowances.

b.6) Sudden hardship assistance, occupational accident allowances, occupational disease allowances, one-time childbirth or adoption allowances, maternity leave benefits, recovery benefits post-maternity, allowances for reduced labor ability, retirement support, monthly pension, severance, job loss allowances, unemployment assistance, and other support as regulated by trực tiếp bóng đá euro hôm nay Labor Code and trực tiếp bóng đá euro hôm nay Law on Social Insurance.

b.7) Support for social protection beneficiaries according to law.

b.8) Service allowances for senior leaders.

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In addition, according to Article 1 ofResolution 954/2020/UBTVQH14, it is stipulated as follows:

Family Circumstance Deduction

Adjust trực tiếp bóng đá euro hôm nay family deduction level as stipulated in Clause 1, Article 19 of trực tiếp bóng đá euro hôm nay Law on Personal Income Tax No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13, as follows:

1. Deduction for taxpayers is 11 million VND/month (132 million VND/year);

2. Deduction for each dependent is 4.4 million VND/month.

Thus, for individuals without dependents, they must pay personal income tax if their total income from salary and wages exceeds 11 million VND/month.