What is February 14? Who gives gifts bóng đá hôm nay trực tiếp whom on February 14? Are gifts on February 14 subject bóng đá hôm nay trực tiếp PIT in Vietnam?
What is February 14? Who gives gifts bóng đá hôm nay trực tiếp whom on February 14?
*What is February 14?
February 14 is Valentine's Day, also known as Red Valentine’s Day, which is a special occasion for lovers bóng đá hôm nay trực tiếp express their affection by giving gifts, sending wishes, or organizing romantic activities.
*Who gives gifts bóng đá hôm nay trực tiếp whom on February 14?
- In the Western countries, February 14 is usually an occasion for both men and women bóng đá hôm nay trực tiếp give gifts bóng đá hôm nay trực tiếp each other. People often exchange roses, chocolates, cards, or meaningful gifts.
- In Japan and some Asian countries, women usually give chocolates bóng đá hôm nay trực tiếp men on February 14. Then, on March 14 (White Valentine), men return the gesture with gifts for women.
- In Vietnam, there is no fixed rule for gift-giving, it could be both partners giving gifts bóng đá hôm nay trực tiếp each other, or men may be more proactive in giving gifts bóng đá hôm nay trực tiếp women.
In summary, depending on the country and culture, the style of gift-giving on February 14 varies.
*Distinguishing White Valentine, Red Valentine, and Black Valentine
1. Red Valentine – February 14
- Meaning: This is the traditional day of love, where couples show affection bóng đá hôm nay trực tiếp each other.
- Who gives gifts bóng đá hôm nay trực tiếp whom?
+ In the West: Both men and women exchange gifts.
+ In Japan and some Asian countries: Women give chocolates bóng đá hôm nay trực tiếp men, and on March 14 (White Valentine), men reciprocate with gifts.
+ Popular gifts: Roses, chocolates, cards, souvenirs, romantic dinners…
2. White Valentine – March 14
- Meaning: A day for those who received gifts on February 14 bóng đá hôm nay trực tiếp reciprocate with a gift (traditionally for men bóng đá hôm nay trực tiếp give bóng đá hôm nay trực tiếp women, according bóng đá hôm nay trực tiếp Japanese customs).
- Who gives gifts bóng đá hôm nay trực tiếp whom?:
Usually, men give gifts back bóng đá hôm nay trực tiếp women if they received gifts on February 14.
- Popular gifts: White chocolates, sweets, teddy bears, jewelry…
3. Black Valentine – April 14
- Meaning: A day for singles, particularly popular in South Korea. It is not a sad day but an occasion for those who are single bóng đá hôm nay trực tiếp gather and have fun.
- Who gives gifts bóng đá hôm nay trực tiếp whom?:
There is no specific tradition of giving gifts; mainly singles gather bóng đá hôm nay trực tiếp eat and play with friends.
- Popular gifts: Singles typically eat black bean noodles (Jajangmyeon) as a way bóng đá hôm nay trực tiếp "celebrate" a free life.
What is February 14? Who gives gifts bóng đá hôm nay trực tiếp whom on February 14? Are gifts on February 14 subject bóng đá hôm nay trực tiếp PIT in Vietnam? (Image from the Internet)
Are gifts on February 14 subject bóng đá hôm nay trực tiếp PIT in Vietnam?
Based on Clause 10, Article 2 ofCircular 111/2013/TT-BTCregarding taxable PIT income as follows:
Taxable Income
According bóng đá hôm nay trực tiếp Article 3 of the Law on Personal Income Tax and Article 3 of Decree 65/2013/ND-CP, taxable personal income includes:
...
- Income from gifts
Income from gifts is the income of individuals received from organizations and individuals both within and outside the country. bóng đá hôm nay trực tiếp be specific:
a) For gift receipts that are securities, including: shares, share purchase rights, bonds, treasury bills, fund certificates, and other types of securities according bóng đá hôm nay trực tiếp the Securities Law; shares of individuals in joint-stock companies as stipulated by the Enterprise Law.
b) For gift receipts which are portions of capital in economic organizations, business facilities include: capital in limited liability companies, cooperatives, partnerships, business cooperation contracts, capital in private enterprises, individual business facilities, capital in associations, legal funds established according bóng đá hôm nay trực tiếp the law or the entire business facilities if it is a private enterprise, individual business facilities.
c) For gift receipts that are real estate, including: land use rights; land use rights with attached assets; house ownership rights, including future housing; infrastructure and construction works attached bóng đá hôm nay trực tiếp the land, including future construction; land lease rights; water surface lease rights; other income from inheritance that is real estate in all forms; except income from gifts that are real estate guided in point d, clause 1, Article 3 of this Circular.
d) For gift receipts that are other assets required bóng đá hôm nay trực tiếp register ownership or use rights with state management agencies, such as: automobiles; motorbikes, motorcycles; watercrafts, including barges, boats, tugs, push-tows; boats, including yachts; aircraft; hunting rifles, sports guns.
Thus, according bóng đá hôm nay trực tiếp the above regulations, income from gifts on February 14 will be subject bóng đá hôm nay trực tiếp PIT if the February 14 gifts fall into the following asset categories:
- Securities: Shares, share purchase rights, bonds, fund certificates, shares in joint-stock companies.
- Portions of capital: Capital in limited liability companies, cooperatives, partnerships, private enterprises, funds, associations…
- Real estate: Land use rights, houses, construction works, land lease rights, water surface lease rights…
- Other assets required bóng đá hôm nay trực tiếp register ownership/use: Automobiles, motorbikes, watercrafts, yachts, aircraft, hunting rifles, sports guns…
Who is responsible for paying PIT in Vietnam according bóng đá hôm nay trực tiếp current regulations?
Based on Article 2 of theLaw on Personal Income Tax 2007regarding PIT taxpayers as follows:
Personal income tax taxpayers are resident individuals having taxable income specified in Article 3 of theLaw on Personal Income Tax 2007arising within and outside Vietnam, and non-resident individuals having taxable income specified in Article 3 of theLaw on Personal Income Tax 2007arising within the territory of Vietnam.
Where:
- A resident individual is one who meets one of the following conditions:
+ Being present in Vietnam for 183 days or more calculated in a calendar year or for 12 consecutive months from the first day of presence in Vietnam;
+ Having a regular place of residence in Vietnam, including having a registered permanent residence or a leased house in Vietnam according bóng đá hôm nay trực tiếp the lease contract term.
- A non-resident individual is one who does not meet the conditions:
+ Being present in Vietnam for 183 days or more calculated in a calendar year or for 12 consecutive months from the first day of presence in Vietnam;
+ Having a regular place of residence in Vietnam, including having a registered permanent residence or a leased house in Vietnam according bóng đá hôm nay trực tiếp the lease contract term.
