What is xoilac tv trực tiếp bóng đá hôm nay deadline for submitting report on employment of foreign workers in Vietnam for 2024? Do foreign workers pay personal income tax in Vietnam?
What is xoilac tv trực tiếp bóng đá hôm nay deadline for submitting report on employment of foreign workers for 2024?
Based on Clause 1, Article 6 ofDecree 152/2020/ND-CP, supplemented by Clause 3, Article 1 ofDecree 70/2023/ND-CP, xoilac tv trực tiếp bóng đá hôm nay regulation on reporting xoilac tv trực tiếp bóng đá hôm nay use of foreign workers is as follows:
Report on xoilac tv trực tiếp bóng đá hôm nay Use of foreign workers
- Before July 5 and January 5 of xoilac tv trực tiếp bóng đá hôm nay following year, foreign employers must submit semi-annual and annual reports on xoilac tv trực tiếp bóng đá hôm nay use of foreign workers according to Form No. 07/PLI, Appendix I issued with this Decree. xoilac tv trực tiếp bóng đá hôm nay time for finalizing xoilac tv trực tiếp bóng đá hôm nay data for xoilac tv trực tiếp bóng đá hôm nay semi-annual report is from December 15 of xoilac tv trực tiếp bóng đá hôm nay year preceding xoilac tv trực tiếp bóng đá hôm nay reporting period to June 14 of xoilac tv trực tiếp bóng đá hôm nay reporting period, and xoilac tv trực tiếp bóng đá hôm nay time for finalizing xoilac tv trực tiếp bóng đá hôm nay data for xoilac tv trực tiếp bóng đá hôm nay annual report is from December 15 of xoilac tv trực tiếp bóng đá hôm nay year preceding xoilac tv trực tiếp bóng đá hôm nay reporting period to December 14 of xoilac tv trực tiếp bóng đá hôm nay reporting period.
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Thus, xoilac tv trực tiếp bóng đá hôm nay deadline for submitting xoilac tv trực tiếp bóng đá hôm nay report on employment of foreign workers for xoilac tv trực tiếp bóng đá hôm nay year 2024 is before January 5, 2025.
Do foreign workers Pay Personal Income Tax?
Based on Article 2 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007which regulates xoilac tv trực tiếp bóng đá hôm nay individual taxpayers as follows:
Taxable Subjects
- Taxpayers are resident individuals with taxable income as prescribed in Article 3 of this Law arising both within and outside xoilac tv trực tiếp bóng đá hôm nay territory of Vietnam, and non-resident individuals with taxable income as prescribed in Article 3 of this Law arising within xoilac tv trực tiếp bóng đá hôm nay territory of Vietnam.
- A resident individual is someone who meets one of xoilac tv trực tiếp bóng đá hôm nay following conditions:
a) Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months from xoilac tv trực tiếp bóng đá hôm nay first day of presence in Vietnam;
b) Having a regular residence in Vietnam, including a registered permanent residence or a rented house in Vietnam under a rental contract of 183 days or more.
- A non-resident individual is someone who does not meet xoilac tv trực tiếp bóng đá hôm nay conditions specified in Clause 2 of this Article.
Simultaneously, based on Article 1 ofResolution 954/2020/UBTVQH14which stipulates xoilac tv trực tiếp bóng đá hôm nay family deduction amount as follows:
Family Deduction Amount
Adjust xoilac tv trực tiếp bóng đá hôm nay family deduction amount stipulated in Clause 1, Article 19 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law No. 04/2007/QH12 as amended and supplemented by Law No. 26/2012/QH13 as follows:
- xoilac tv trực tiếp bóng đá hôm nay deduction level for taxpayers is 11 million VND/month (132 million VND/year);
- xoilac tv trực tiếp bóng đá hôm nay deduction level for each dependent is 4.4 million VND/month.
Additionally, based on Article 26 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007regarding tax on income from wages and salaries for non-resident individuals:
Tax on Income from Wages and Salaries
- Tax on income from wages and salaries for non-resident individuals is determined by multiplying taxable income from wages and salaries as specified in Clause 2 of this Article with a tax rate of 20%.
- Taxable income from wages and salaries is xoilac tv trực tiếp bóng đá hôm nay total wages and salaries non-resident individuals receive for work performed in Vietnam, regardless of xoilac tv trực tiếp bóng đá hôm nay place of income payment.
Thus, whether foreign workers need to pay personal income tax depends on whether they are resident or non-resident individuals. Specifically:
- foreign workers who are resident individuals must pay personal income tax if they have taxable income from wages and salaries of 11 million VND/month or more without dependents, and from 15.4 million VND/month or more with one dependent, increasing progressively according to xoilac tv trực tiếp bóng đá hôm nay actual number of dependents.
- foreign workers who are non-resident individuals must pay personal income tax at a rate of 20% on taxable income from wages and salaries regardless of xoilac tv trực tiếp bóng đá hôm nay amount they receive.
What is xoilac tv trực tiếp bóng đá hôm nay deadline for submitting report on employment of foreign workers in Vietnamfor 2024?Do foreign workerspay personal income tax in Vietnam? (Image from Internet)
Where is personal income tax submitted in Vietnam?
Based on Clause 1, Article 56 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, xoilac tv trực tiếp bóng đá hôm nay regulation on where personal income tax is submitted is as follows:
- At xoilac tv trực tiếp bóng đá hôm nay State Treasury;
- At xoilac tv trực tiếp bóng đá hôm nay tax administration office where xoilac tv trực tiếp bóng đá hôm nay tax declaration is filed;
- Through organizations authorized by xoilac tv trực tiếp bóng đá hôm nay tax administration office to collect taxes;
- Through commercial banks, other credit institutions, and service organizations as prescribed by law.
When is xoilac tv trực tiếp bóng đá hôm nay time to determine taxable income for personal income tax from wages and salaries in Vietnam?
Based on point b, Clause 2, Article 8 ofCircular 111/2013/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay regulation on determining taxable income from wages and salaries is as follows:
- xoilac tv trực tiếp bóng đá hôm nay time to determine taxable income for income from wages and salaries is when xoilac tv trực tiếp bóng đá hôm nay organization or individual pays income to xoilac tv trực tiếp bóng đá hôm nay taxpayer.
- Specifically, xoilac tv trực tiếp bóng đá hôm nay time to determine taxable income for xoilac tv trực tiếp bóng đá hôm nay fee amount of insurance products with accrual as instructed in point đ.2 Clause 2 Article 2 ofCircular 111/2013/TT-BTCis when xoilac tv trực tiếp bóng đá hôm nay insurer or voluntary pension fund management company pays insurance money.
