What is trực tiếp bóng đá việt nam hôm nay determination of trực tiếp bóng đá việt nam hôm nay PIT period in Vietnam?

What is trực tiếp bóng đá việt nam hôm nay definition of PITperiod in Vietnam?

According to Clause 6, Article 3 of trực tiếp bóng đá việt nam hôm nayTax Administration Law 2019stipulated as follows:

Explanation of Terms

In this Law, trực tiếp bóng đá việt nam hôm nay following terms are to be understood as follows:

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4. “premises" of trực tiếp bóng đá việt nam hôm nay taxpayer means trực tiếp bóng đá việt nam hôm nay location where trực tiếp bóng đá việt nam hôm nay taxpayer partially or fully operate their business, including trực tiếp bóng đá việt nam hôm nay headquarters, branches, stores, factories, goods storage, asset storage; residences or places where tax is incurred.

5. “tax identification number” or “TIN” means a series of 10 or 13 digits and other characters assigned by tax authorities to taxpayers to serve tax administration.

6. “tax period” means a period of time used to determine tax liabilities that must be paid towards trực tiếp bóng đá việt nam hôm nay state budget in accordance with provisions on taxation.

7. “tax return” means a document stipulated by trực tiếp bóng đá việt nam hôm nay Minister of Finance and used by taxpayers to declare information for trực tiếp bóng đá việt nam hôm nay purpose of determining tax liabilities.

8. “customs declaration” means a document stipulated by trực tiếp bóng đá việt nam hôm nay Minister of Finance and used as a tax return for imported or exported goods.

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trực tiếp bóng đá việt nam hôm nay personal income tax period means a period of time used to determine tax liabilities that must be paid towards trực tiếp bóng đá việt nam hôm nay state budget in accordance with provisions on taxation.

What is trực tiếp bóng đá việt nam hôm nay determination of trực tiếp bóng đá việt nam hôm nay PIT periodin Vietnam?

Under Article 7 of trực tiếp bóng đá việt nam hôm nayLaw on Personal Income Tax 2007, as amended by Clause 3 Article 1 of trực tiếp bóng đá việt nam hôm nayLaw Amending trực tiếp bóng đá việt nam hôm nay Law on Personal Income Tax 2012, trực tiếp bóng đá việt nam hôm nay personal income tax period is determined as follows:

- For residents, trực tiếp bóng đá việt nam hôm nay tax period is specified as follows:

+ Annual tax period, which is applicable to incomes from business, salaries and wages.

+ Tax period upon each time of income generation, which is applicable to incomes from capital investment; incomes from capital transfer, except for incomes from securities transfer; incomes from real estate transfer; incomes from prizes; incomes from copyright; incomes from commercial franchising; incomes from inheritances; and gifts.

+ Tax period upon each transfer or annual tax period, which is applicable to Incomes from transfer of securities

- For non-residents, trực tiếp bóng đá việt nam hôm nay tax period counted upon each time of income generation is applicable to all their taxable incomes.

What is trực tiếp bóng đá việt nam hôm nay determination of trực tiếp bóng đá việt nam hôm nay PIT period in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

What is trực tiếp bóng đá việt nam hôm nay time for determining taxable income from business in Vietnam?

According to Article 32 of trực tiếp bóng đá việt nam hôm nayPersonal Income Tax Law 2007, trực tiếp bóng đá việt nam hôm nay time for determining taxable income is as follows:

Time of determination of taxable income

1. Time of determination of taxable income with respect to incomes specified in Article 25 of this Law is trực tiếp bóng đá việt nam hôm nay time when a non-resident earns an income or a goods sale or service provision invoice is issued.

2. Time of determination of taxable income with respect to incomes specified in Articles 26, 27, 30 and 31 of this Law is trực tiếp bóng đá việt nam hôm nay time when an organization or individual in Vietnam pays an income to a non-resident or when a non-resident receives an income from an overseas organization or individual.

3. Time of determination of taxable income with respect to incomes specified in Articles 28 and 29 of this Law is trực tiếp bóng đá việt nam hôm nay time when a transfer contract becomes effective.

According to Article 25 of trực tiếp bóng đá việt nam hôm nayPersonal Income Tax Law 2007:

Tax on incomes from business

1. Tax on incomes from business of a non-resident is determined to be equal to his/her turnover from production or business activities specified in Clause 2 of this Article multiplied by trực tiếp bóng đá việt nam hôm nay tax rate specified in Clause 3 of this Article.

2. Turnover is trực tiếp bóng đá việt nam hôm nay total sum of money derived from trực tiếp bóng đá việt nam hôm nay provision of goods or services, including also expenses paid by trực tiếp bóng đá việt nam hôm nay goods or service buyer on behalf of trực tiếp bóng đá việt nam hôm nay non-resident but not refunded to trực tiếp bóng đá việt nam hôm nay goods or service buyer.

If a contract between trực tiếp bóng đá việt nam hôm nay goods or service provider and buyer does not specify personal income tax, trực tiếp bóng đá việt nam hôm nay taxable turnover that must be converted is trực tiếp bóng đá việt nam hôm nay total sum of money in any form earned by trực tiếp bóng đá việt nam hôm nay non-resident from trực tiếp bóng đá việt nam hôm nay provision of goods or services in Vietnam, regardless of places where business activities are conducted.

3. Tax rates applicable to incomes from business are specified for different production sectors or business lines as follows:

a/ 1% for goods trading;

b/ 5% for service provision;

c/ 2% for production, construction, transportation and other business activities.

trực tiếp bóng đá việt nam hôm nay time for determining taxable income from trực tiếp bóng đá việt nam hôm nay business is trực tiếp bóng đá việt nam hôm nay time when a non-resident earns an income or a goods sale or service provision invoice is issued.