What is taxable vtv5 trực tiếp bóng đá hôm nay? Which vtv5 trực tiếp bóng đá hôm nay is subject to personal vtv5 trực tiếp bóng đá hôm nay tax in Vietnam?
What is taxable vtv5 trực tiếp bóng đá hôm nay in Vietnam?
Currently, there is no official document defining taxable vtv5 trực tiếp bóng đá hôm nay. However, the definition of taxable vtv5 trực tiếp bóng đá hôm nay can be understood as follows:
Taxable vtv5 trực tiếp bóng đá hôm nay is the portion of an individual or organization's vtv5 trực tiếp bóng đá hôm nay used as a basis for calculating the tax payable according to tax law. It includes vtv5 trực tiếp bóng đá hôm nay that, by legal provisions, is subject to tax after deductions and exemptions (if any).
Note: The information is for reference purposes only!
What is taxable vtv5 trực tiếp bóng đá hôm nay? Which vtv5 trực tiếp bóng đá hôm nay is subject to personal vtv5 trực tiếp bóng đá hôm nay tax in Vietnam? (Image from the Internet)
Which types of vtv5 trực tiếp bóng đá hôm nay are subject to personal vtv5 trực tiếp bóng đá hôm nay tax in Vietnam?
According to Article 3 of the Personal vtv5 trực tiếp bóng đá hôm nay Tax Law 2007 (amended by Clause 1, Article 1 of theAmended Personal vtv5 trực tiếp bóng đá hôm nay Tax Law 2012and Article 2 of theLuật sửa đổi các Luật về trực tiếp bóng đá), the vtv5 trực tiếp bóng đá hôm nay subject to personal vtv5 trực tiếp bóng đá hôm nay tax includes:
(1) vtv5 trực tiếp bóng đá hôm nay from business activities:
- vtv5 trực tiếp bóng đá hôm nay from production and business activities of goods and services;
- vtv5 trực tiếp bóng đá hôm nay from independent professional activities of individuals with practice licenses or certificates as prescribed by law.
The aforementioned business vtv5 trực tiếp bóng đá hôm nay does not include vtv5 trực tiếp bóng đá hôm nay of individuals with business having an annual turnover of 100 million VND or less.
(2) vtv5 trực tiếp bóng đá hôm nay from salaries and wages:
- Salaries, wages, and any vtv5 trực tiếp bóng đá hôm nay akin to salaries and wages;
- Allowances and subsidies, except those stipulated by law regarding preferential treatment of people with meritorious services, national defense, security, hazardous allowances, allowances for dangerous conditions for jobs with harmful factors, attraction allowances, regional allowances as stipulated by law, sudden difficulty grants, work accident, occupational disease allowances, one-time maternity or adoption allowance, reduced work capacity allowance, one-time retirement benefits, monthly pension, job loss and unemployment allowances according to the Labor Code, other allowances from Social Insurance, and allowances for tackling social issues;
- Remuneration in different forms;
- vtv5 trực tiếp bóng đá hôm nay from participation in business associations, board of directors, supervisory boards, management boards, and other organizations;
- Other benefits received in money or otherwise;
- Bonuses, except bonuses attached to titles awarded by the State, national and international awards, bonuses related to technical improvements, inventions, and initiatives recognized by competent state agencies, and bonuses for detecting and reporting legal violations to competent state agencies.
(3) vtv5 trực tiếp bóng đá hôm nay from capital investment:
- Loan interest;
- Dividend vtv5 trực tiếp bóng đá hôm nay;
- Other forms of capital investment vtv5 trực tiếp bóng đá hôm nay, excluding Government bond interest.
(4) vtv5 trực tiếp bóng đá hôm nay from capital transfer:
- vtv5 trực tiếp bóng đá hôm nay from transferring capital portions in economic organizations;
- vtv5 trực tiếp bóng đá hôm nay from transferring securities;
- vtv5 trực tiếp bóng đá hôm nay from transferring capital in other forms.
(5) vtv5 trực tiếp bóng đá hôm nay from real estate transfer:
- vtv5 trực tiếp bóng đá hôm nay from transferring land use rights and assets attached to land;
- vtv5 trực tiếp bóng đá hôm nay from transferring ownership or use rights of houses;
- vtv5 trực tiếp bóng đá hôm nay from transferring lease rights to land and water surfaces;
- Other vtv5 trực tiếp bóng đá hôm nay received from real estate transfers.
(6) vtv5 trực tiếp bóng đá hôm nay from winnings:
- Lottery winnings;
- Promotions winnings;
- Winnings from betting activities;
- Winnings from prize games, contests, and other forms of winnings.
(7) vtv5 trực tiếp bóng đá hôm nay from royalties:
- vtv5 trực tiếp bóng đá hôm nay from transferring or licensing rights in intellectual property;
- vtv5 trực tiếp bóng đá hôm nay from technology transfer.
(8) vtv5 trực tiếp bóng đá hôm nay from franchising
(9) vtv5 trực tiếp bóng đá hôm nay from inheritances:
Such as securities, capital portions in economic organizations, business establishments, real estate, and other assets required to register ownership or usage rights.
(10) vtv5 trực tiếp bóng đá hôm nay from gifts:
Such as securities, capital portions in economic organizations, business establishments, real estate, and other assets required to register ownership or usage rights.
What are regulations on thepersonal vtv5 trực tiếp bóng đá hôm nay tax period in Vietnam?
Based on stipulations in Article 7 of thePersonal vtv5 trực tiếp bóng đá hôm nay Tax Law 2007(amended and supplemented by Clause 3, Article 1 of theAmended Personal vtv5 trực tiếp bóng đá hôm nay Tax Law 2012), the personal vtv5 trực tiếp bóng đá hôm nay tax period is established as follows:
(1) For resident individuals
- The annual tax period applies to vtv5 trực tiếp bóng đá hôm nay from business activities and vtv5 trực tiếp bóng đá hôm nay from salaries, wages;
- The tax period for each time vtv5 trực tiếp bóng đá hôm nay arises applies to vtv5 trực tiếp bóng đá hôm nay from capital investments; vtv5 trực tiếp bóng đá hôm nay from capital transfers, excluding securities transfers; vtv5 trực tiếp bóng đá hôm nay from real estate transfers; vtv5 trực tiếp bóng đá hôm nay from winnings; vtv5 trực tiếp bóng đá hôm nay from royalties; vtv5 trực tiếp bóng đá hôm nay from franchising; inheritances; gifts;
- The tax period for each transaction or annually for vtv5 trực tiếp bóng đá hôm nay from securities transfers.
Additionally, the annual tax period for vtv5 trực tiếp bóng đá hôm nay from business activities and salary, wage vtv5 trực tiếp bóng đá hôm nay is guided by Article 6 ofCircular 111/2013/TT-BTCfor resident individuals as follows:
+ Annual tax period: Applicable for vtv5 trực tiếp bóng đá hôm nay from business and salary, wage vtv5 trực tiếp bóng đá hôm nay.
In the event that the individual is present in Vietnam for 183 days or more in the calendar year, the tax period is calculated on a calendar year basis.
If the individual is present in Vietnam for less than 183 days in the calendar year but 183 days or more within 12 consecutive months from the first day present in Vietnam, the first tax period is defined as the 12 consecutive months from the first day present in Vietnam. From the second year, the tax period is based on the calendar year.
+ The tax period for each vtv5 trực tiếp bóng đá hôm nay occurrence: Applies to vtv5 trực tiếp bóng đá hôm nay from capital investment, capital transfer, real estate transfer, winnings, royalties, franchise vtv5 trực tiếp bóng đá hôm nay, inheritance, and gifts.
+ The tax period for each vtv5 trực tiếp bóng đá hôm nay occurrence or annually applies to vtv5 trực tiếp bóng đá hôm nay from securities transfers.
(2) For non-resident individuals
The tax period for non-resident individuals is calculated based on each time vtv5 trực tiếp bóng đá hôm nay arises.
In the case of non-resident business individuals with fixed business locations such as stores or stalls, the tax period is applied similarly to resident individuals with business vtv5 trực tiếp bóng đá hôm nay.
