Thuế thu nhập cá nhân là gì? Ai phải trực tiếp bóng đá việt nam hôm nay thuế thu nhập cá nhân?
What is personal income trực tiếp bóng đá việt nam hôm nay? Who are PIT payers in Vietnam?
Personal income trực tiếp bóng đá việt nam hôm nay can be understood as a direct trực tiếp bóng đá việt nam hôm nay imposed on certain high-income individuals.
Under Article 2 of theLaw No. 04/2007/QH12 trực tiếp bóng đá hôm nay November 21,, the subjects required to pay personal income trực tiếp bóng đá việt nam hôm nay in 2024 are stipulated as follows:
- The subjects subject to personal income trực tiếp bóng đá việt nam hôm nay are resident individuals who have taxable income as specified in Article 3 of theLaw No. 04/2007/QH12 trực tiếp bóng đá hôm nay November 21,arising within and outside the territory of Vietnam, and non-resident individuals who have taxable income as specified in Article 3 of theLaw No. 04/2007/QH12 trực tiếp bóng đá hôm nay November 21,arising within the territory of Vietnam.
- A resident individual is a person who meets one of the following conditions:
+ Present in Vietnam for 183 days or more in a calendar year or continuously for 12 months from the first date of arrival in Vietnam;
+ Have a permanent residence in Vietnam, including having a registered permanent residence or renting a house in Vietnam according to a rental contract with a term.
- A non-resident individual is a person who does not meet the conditions specified in Clause 2, Article 2 of theLaw No. 04/2007/QH12 trực tiếp bóng đá hôm nay November 21,.
- The taxpayer must declare personal income trực tiếp bóng đá việt nam hôm nay.
What is personal income trực tiếp bóng đá việt nam hôm nay? Who are PIT payers in Vietnam? (Image from the Internet)
What are the cases of monthly PIT payment in Vietnam?
According to Article 28 ofDecree No. 65/2013/ND-CP, monthly income payers are required to temporarily deduct the payable trực tiếp bóng đá việt nam hôm nay based ontheir income.
Under Clause 1, Article 55 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019:
trực tiếp bóng đá việt nam hôm nay payment deadlines
1. In case trực tiếp bóng đá việt nam hôm nay is calculated by the taxpayer, the trực tiếp bóng đá việt nam hôm nay payment deadline is the deadline for submission of the trực tiếp bóng đá việt nam hôm nay declaration dossier. In case of submission of supplementary trực tiếp bóng đá việt nam hôm nay documents, the trực tiếp bóng đá việt nam hôm nay payment deadline is the deadline for submission of the erroneous trực tiếp bóng đá việt nam hôm nay declaration dossier.
The deadline for paying corporate income trực tiếp bóng đá việt nam hôm nay, which is paid quarterly, is the 30thof the first month of the next quarter.
...
Additionally, according to Clause 2, Article 44 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019, the deadline for annual personal income trực tiếp bóng đá việt nam hôm nay finalization is stipulated as follows:
Deadlines for submission of trực tiếp bóng đá việt nam hôm nay declaration dossiers
...
2. For taxes declared annually:
a) For annual trực tiếp bóng đá việt nam hôm nay statement dossiers: the last day of the 3rdmonth from the end of the calendar year or fiscal year. For annual trực tiếp bóng đá việt nam hôm nay declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year
b) For annual personal income trực tiếp bóng đá việt nam hôm nay statements prepared by income earners: the last day of the 4thmonth from the end of the calendar year;
c) For presumptive trực tiếp bóng đá việt nam hôm nay declarations prepared by household businesses and individual businesses: the 15thof December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.
...
Thus, the deadline for PIT finalization is divided into 2 periods for 2 cases as follows:
- The latest by the last day of the third month from the end of the calendar year or fiscal year for trực tiếp bóng đá việt nam hôm nay finalization returns filed by enterprises on behalf of employees.
- The latest by the last day of the fourth month from the end of the calendar year for individual personal income trực tiếp bóng đá việt nam hôm nay finalization returns directly filed by individuals.
What is the fine for late payment of PIT in Vietnam?
According to Clause 2, Article 59 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019, it is stipulated as follows:
Handling of late trực tiếp bóng đá việt nam hôm nay payment
1. Late payment interest shall be charged in the following cases:
a) The taxpayer pays trực tiếp bóng đá việt nam hôm nay behind deadline, the extended deadline, the deadline written in the trực tiếp bóng đá việt nam hôm nay authority’s notice, trực tiếp bóng đá việt nam hôm nay liability imposition decision or handling decision;
b) If the supplementation of the trực tiếp bóng đá việt nam hôm nay declaration dossier leads to an increase in the amount of trực tiếp bóng đá việt nam hôm nay payable, or the trực tiếp bóng đá việt nam hôm nay authority or inspecting authority finds that trực tiếp bóng đá việt nam hôm nay is understated, late payment interest shall be charged on the increase in trực tiếp bóng đá việt nam hôm nay over the period from the day succeeding the initial deadline or the deadline for trực tiếp bóng đá việt nam hôm nay payment of the initial customs declaration;
c) If the supplementation of the trực tiếp bóng đá việt nam hôm nay declaration dossier leads to a decrease in the amount of refundable trực tiếp bóng đá việt nam hôm nay, or the trực tiếp bóng đá việt nam hôm nay authority or inspecting authority finds that refundable trực tiếp bóng đá việt nam hôm nay is smaller than the refunded trực tiếp bóng đá việt nam hôm nay, late payment interest shall be charged on the excessively refunded trực tiếp bóng đá việt nam hôm nay, which has to be paid back to state budget, over the period from the day on which trực tiếp bóng đá việt nam hôm nay is refunded;
d) The cases in which outstanding debt may be paid by installments as prescribed in Clause 5 Article 124 of this Law;
dd) The cases in which administrative penalties are not imposed due to expiration of the time limit for penalty imposition but outstanding trực tiếp bóng đá việt nam hôm nay has to be collected as prescribed in Clause 3 Article 137 of this Law;
e) The cases in which administrative penalties are not imposed specified in Clause 3 and Clause 4 Article 142 of this Law;
g) The organization that is authorized by the trực tiếp bóng đá việt nam hôm nay authority to collect trực tiếp bóng đá việt nam hôm nay but fails to transfer the trực tiếp bóng đá việt nam hôm nay, late payment interest and fines paid by taxpayers to state budget in a timely manner shall pay an interest on such amount.
2. The calculation of late payment interest and the time to calculate late payment interest are stipulated as follows:
a) The late payment interest is 0.03%/day on the overdue trực tiếp bóng đá việt nam hôm nay amount;
b) The time to calculate late payment interest is continuously from the day following the day of overdue trực tiếp bóng đá việt nam hôm nay as stipulated in Clause 1 of this Article until the day before the overdue trực tiếp bóng đá việt nam hôm nay, refunded trực tiếp bóng đá việt nam hôm nay, additional trực tiếp bóng đá việt nam hôm nay, and assessed trực tiếp bóng đá việt nam hôm nay are paid to the state budget.
...
Thus, the calculation for late PIT payment is:
Late payment interest = 0.03% x Overdue trực tiếp bóng đá việt nam hôm nay amount.
