What is vtv2 trực tiếp bóng đá hôm nay First-class Labor Order? Shall bonus accompanying vtv2 trực tiếp bóng đá hôm nay Certificate of Merit be subject to personal income tax in Vietnam?

What is vtv2 trực tiếp bóng đá hôm nay First-class Labor Order of Vietnam?

Pursuant to Clause 2, Article 33 of vtv2 trực tiếp bóng đá hôm nayLaw on Emulation and Commendation 2022, vtv2 trực tiếp bóng đá hôm nay awarded Orders include:

- “Gold Star Order”;

- “Ho Chi Minh Order”;

- “Independence Order” First-class, Second Class, Third Class;

- “Military Exploit Order” First-class, Second Class, Third Class;

- “Labor Order” First-class, Second Class, Third Class;

- “Fatherland Defense Order” First-class, Second Class, Third Class;

- “Victory Order” First-class, Second Class, Third Class;

- “National Unity Order”;

- “Bravery Order”;

- “Friendship Order”.

Additionally, pursuant to Clause 1, Article 42 of vtv2 trực tiếp bóng đá hôm nayLaw on Emulation and Commendation 2022, it is specified as follows:

“First-class Labor Order”

1. vtv2 trực tiếp bóng đá hôm nay “First-class Labor Order” is awarded or posthumously awarded to individuals who adhere well to vtv2 trực tiếp bóng đá hôm nay resolutions of vtv2 trực tiếp bóng đá hôm nay Communist Party, policies, and laws of vtv2 trực tiếp bóng đá hôm nay State and meet one of vtv2 trực tiếp bóng đá hôm nay following criteria:

a) Achieving an exceptionally outstanding and sudden accomplishment in labor, work, production, business, studying, and scientific research or another field, with national influence and exemplary status;

b) Receiving a high world award;

c) Possessing an invention or innovation applied with high efficiency, with national influence and exemplary status, or a scientific and technological work or an outstanding State-level work recognized by a competent authority;

d) Making significant contributions to vtv2 trực tiếp bóng đá hôm nay economic and social development of vtv2 trực tiếp bóng đá hôm nay country, ensuring social welfare, humanitarian charity, and vtv2 trực tiếp bóng đá hôm nay application of scientific and technical advances;

đ) Having been awarded vtv2 trực tiếp bóng đá hôm nay “Second Class Labor Order” and having continuously completed tasks at a good level for five years or more up to vtv2 trực tiếp bóng đá hôm nay time of proposal for recognition, during which there were three years or more recognized for completing tasks excellently and having received two titles of exemplary soldier at vtv2 trực tiếp bóng đá hôm nay Ministry, sector, or provincial level;

e) Having a long dedication period in agencies, organizations, or units.

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Thus, it can be seen that vtv2 trực tiếp bóng đá hôm nay “First-class Labor Order” is awarded or posthumously awarded to individuals who adhere well to vtv2 trực tiếp bóng đá hôm nay resolutions of vtv2 trực tiếp bóng đá hôm nay Communist Party, policies, and laws of vtv2 trực tiếp bóng đá hôm nay State and meet one of vtv2 trực tiếp bóng đá hôm nay standards as stipulated.

What is vtv2 trực tiếp bóng đá hôm nay First-class Labor Order? Shall bonusaccompanying vtv2 trực tiếp bóng đá hôm nay Certificate of Meritbe subject topersonal income tax in Vietnam?

Shall bonus accompanying vtv2 trực tiếp bóng đá hôm nay Certificate of Merit be subject to personal income tax in Vietnam?

Based on point e, Clause 2, Article 2 ofCircular 111/2013/TT-BTC, it is stipulated that bonuses in cash or non-cash under any form, including stock rewards, are considered as one of vtv2 trực tiếp bóng đá hôm nay income types from wages, salaries subjected to personal income tax that vtv2 trực tiếp bóng đá hôm nay employee receives from vtv2 trực tiếp bóng đá hôm nay employer, except for vtv2 trực tiếp bóng đá hôm nay following bonuses:

[1] Bonuses accompanying titles awarded by vtv2 trực tiếp bóng đá hôm nay State, including bonuses accompanying emulation titles, forms of commendation under vtv2 trực tiếp bóng đá hôm nay provisions of vtv2 trực tiếp bóng đá hôm nay law on emulation and commendation, specifically:

- Bonuses accompanying emulation titles such as National-level Emulation Fighter; Emulation Fighter at Ministry, sectoral, central agency, province, municipality levels; Basic Emulation Fighter, Advanced Labor, Advanced Soldier.- Bonuses accompanying forms of commendation.- Bonuses accompanying titles awarded by vtv2 trực tiếp bóng đá hôm nay State.- Bonuses accompanying awards conferred by Organizations, Entities under political organizations, socio-political organizations, social organizations, or professional societies at central and local levels in accordance with vtv2 trực tiếp bóng đá hôm nay charters of those organizations and in compliance with vtv2 trực tiếp bóng đá hôm nay Law on Emulation and Commendation.

- Bonuses accompanying Ho Chi Minh award, State award.- Bonuses accompanying Orders, Badges.- Bonuses accompanying Certificates of Merit, Merit Certificates.

[2] Bonuses accompanying national awards, international awards recognized by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam.

[3] Bonuses for technical improvements, inventions, and patents recognized by competent State authorities.

[4] Bonuses for vtv2 trực tiếp bóng đá hôm nay discovery or reporting of violations of vtv2 trực tiếp bóng đá hôm nay law to competent State authorities.

Thus, rewards accompanying Certificates of Merit are not subject to personal income tax.

What are vtv2 trực tiếp bóng đá hôm nay criteria to achieve vtv2 trực tiếp bóng đá hôm nay First-class Labor Order of Vietnam?

Based on Article 16 ofDecree 98/2023/ND-CP, vtv2 trực tiếp bóng đá hôm nay specific criteria to achieve vtv2 trực tiếp bóng đá hôm nay First-class Labor Order are stipulated as follows:

- vtv2 trực tiếp bóng đá hôm nay First-class Labor Order is awarded or posthumously awarded to individuals with a long dedication period in agencies, organizations, or units and who meet one of vtv2 trực tiếp bóng đá hôm nay following criteria:

+ Recognized as a pre-revolutionary cadre and held one of vtv2 trực tiếp bóng đá hôm nay positions: Deputy Director General, Deputy Director, Deputy Head of a provincial department or equivalent.

+ Participated continuously in vtv2 trực tiếp bóng đá hôm nay two wars against vtv2 trực tiếp bóng đá hôm nay French colonizers, and American imperialists and held one of vtv2 trực tiếp bóng đá hôm nay positions:

(i) Deputy Head of a Central Party organ, Deputy Minister or equivalent, Deputy Secretary of a provincial, municipal Party Committee directly under vtv2 trực tiếp bóng đá hôm nay central government, Chairman of vtv2 trực tiếp bóng đá hôm nay Provincial People's Committee, People's Council of provinces, municipalities directly under vtv2 trực tiếp bóng đá hôm nay central government, Deputy Chairman of vtv2 trực tiếp bóng đá hôm nay Central Committee of vtv2 trực tiếp bóng đá hôm nay Vietnam Fatherland Front, Deputy Head of Central organizations in politics and social sectors.

(ii) Director, member of vtv2 trực tiếp bóng đá hôm nay Standing Committee of vtv2 trực tiếp bóng đá hôm nay Provincial Party, People's Committee, Chairman of vtv2 trực tiếp bóng đá hôm nay Provincial Fatherland Front of provinces or municipalities directly under central management for 10 years or more.

+ Participated continuously in vtv2 trực tiếp bóng đá hôm nay resistance against vtv2 trực tiếp bóng đá hôm nay American imperialists or in vtv2 trực tiếp bóng đá hôm nay construction and defense of vtv2 trực tiếp bóng đá hôm nay Fatherland, having held one of vtv2 trực tiếp bóng đá hôm nay positions:

(i) Minister or equivalent;

(ii) Deputy Minister or equivalent for 5 years or more;

(iii) Director General and equivalent from 8 to under 10 years;

(iv) Deputy Director General and equivalent from 10 to under 15 years;

(v) Director and equivalent for 15 years or more.

- vtv2 trực tiếp bóng đá hôm nay First-class Labor Order is awarded or posthumously awarded to individuals who adhere well to vtv2 trực tiếp bóng đá hôm nay resolutions of vtv2 trực tiếp bóng đá hôm nay Communist Party, policies, and laws of vtv2 trực tiếp bóng đá hôm nay State, authorized to participate in cultural, sports, tourism, education and training, science and technology activities or other fields, achieving world first prize or world gold Order.