lịch trực tiếp bóng đá hôm nay từ nhượng quyền thương mại chịu thuế TNCN là gì?
What is personal income tax on xem bóng đá trực tiếp trên youtube in Vietnam?
Based on the provisions of Article 3 of theLaw on Personal Income Tax 2007, taxable personal income includes:
- xem bóng đá trực tiếp trên youtube business activities.
- xem bóng đá trực tiếp trên youtube salary, wages.
- xem bóng đá trực tiếp trên youtube capital investment.
- xem bóng đá trực tiếp trên youtube capital transfer.
- xem bóng đá trực tiếp trên youtube real estate transfer.
- xem bóng đá trực tiếp trên youtube winnings.
- xem bóng đá trực tiếp trên youtube royalties.
- xem bóng đá trực tiếp trên youtube.
- xem bóng đá trực tiếp trên youtube inheritance, which is securities, capital in economic organizations, business establishments, real estate, and other assets required to register ownership or use.
- xem bóng đá trực tiếp trên youtube gifts, which is securities, capital in economic organizations, business establishments, real estate, and other assets required to register ownership or use.
Moreover, according to Clause 8 Article 2 ofCircular 111/2013/TT-BTCon taxable income, including xem bóng đá trực tiếp trên youtube, specifically:
Taxable Income
...
8. xem bóng đá trực tiếp trên youtube
franchise is a commercial activity whereby the franchisor permits and requires the franchisee to carry out the sale or service provision under the franchisor's conditions stated in the franchise contract.
xem bóng đá trực tiếp trên youtube includes the income individuals receive from the franchise contracts mentioned above, including the resale of franchise rights as stipulated by the law on franchise.
It can be seen that xem bóng đá trực tiếp trên youtube is subject to personal income tax, which is defined as income individuals receive from franchise contracts, including the resale of franchise rights according to the law, andmust be subject to personal income taxon this income.
Thus,personal income tax on xem bóng đá trực tiếp trên youtube is the tax obligation that arises when an individual earns income from a franchise contract.
What is personal income tax on xem bóng đá trực tiếp trên youtube in Vietnam? (Image from the Internet)
What is taxable xem bóng đá trực tiếp trên youtube in Vietnam?
The basis for calculating personal income tax on xem bóng đá trực tiếp trên youtube for resident individuals as per Article 14 ofCircular 111/2013/TT-BTCis taxable income and tax rate. Specifically:
- Taxable Income:
+ Taxable xem bóng đá trực tiếp trên youtube is the portion of income exceeding 10 million VND under the franchise contract, regardless of the number of payments or receipts the taxpayer receives.
+ In cases where the same franchise object is transferred through several contracts, the taxable income is the amount exceeding 10 million VND calculated on the total of the franchise contracts.
- Tax Rate:
The personal income tax rate for xem bóng đá trực tiếp trên youtube is applied at a flat rate of 5%.
- Timing for Identifying Taxable Income:
The time to identify taxable xem bóng đá trực tiếp trên youtube is the time when the franchise payment is made between the franchisee and the franchisor.
- Tax Calculation Method:
| Personal Income Tax Payable | = | Taxable Income | x | Tax Rate 5%. |
Thus,it can be seen that taxable xem bóng đá trực tiếp trên youtube is the income exceeding 10 million VND according to the franchise contract.
Note:The income exceeding 10 million VND is irrespective of the number of payments or receipts received by the taxpayer.
If multiple persons participate in a franchise, who shall pays the personal income tax in Vietnam?
Based on Clause 3 Article 1 ofCircular 111/2013/TT-BTCprovisions:
Taxpayers
...
3. Determination of taxpayers in certain specific instances:
a) For individuals with xem bóng đá trực tiếp trên youtube business activities.
a.1) If only one individual is named on the Business Registration Certificate, that individual is the taxpayer.
a.2) If multiple people are named on the Business Registration Certificate (business group), all of whom engage in business, each member is a taxpayer.
a.3) For households where many members engage in business but only one is named on the Business Registration Certificate, that individual is the taxpayer.
a.4) If an individual or household is actively in business without a Business Registration Certificate (or Certificate, Practice License), the taxpayer is the individual conducting the business activity.
a.5) For activities leasing premises, land use rights, water surfaces, or other assets without a business registration, the taxpayer is the individual owning the property. If multiple individuals co-own, each is a taxpayer.
b) For individuals with other taxable income.
b.1) For joint ownership real estate transfers, each co-owner is a taxpayer.
b.2) For authorizations managing real estate where the individual authorized can transfer or has similar rights as the property owner by law, the taxpayer is the individual owning the property.
b.3) For transferring, assigning ownership or usage rights of intellectual property or technology transfer protected by law where the rights are co-owned, each co-owner, author, or income-earning individual is the taxpayer.
b.4) For franchise activities under the Commercial Law where multiple individuals are involved, each individual receiving income is the taxpayer.
...
The personal income taxpayer for income derived from franchise is each individual receiving xem bóng đá trực tiếp trên youtube the franchise.
Thus,in the case of franchise involving many individuals, each individual receiving xem bóng đá trực tiếp trên youtube is a taxpayer.
