What is xem bóng đá trực tiếp nhà cái guidance on writing form 01b-hsb bhxh for xem bóng đá trực tiếp nhà cái proposal list in Vietnam? Are xem bóng đá trực tiếp nhà cái convalescence and post-maternity recovery benefits subject to PIT in Vietnam?

Guidance on how to write form 01b-hsb bhxh for xem bóng đá trực tiếp nhà cái new arising policies benefit list in Vietnam

Based onQuyết định 166/QĐ-xoilacwhich specifically stipulates xem bóng đá trực tiếp nhà cái policies for sickness, xem bóng đá trực tiếp nhà cái documentation required for employees to claim such policies is as follows:

Form 01b-hsb bhxh.....download here

Section 1: LIST OF NEW ARISINGS REQUESTING POLICY BENEFITS

This section lists new cases that have arisen during xem bóng đá trực tiếp nhà cái proposal for policy resolution.

- Column A: Enter xem bóng đá trực tiếp nhà cái serial number of xem bóng đá trực tiếp nhà cái employee on xem bóng đá trực tiếp nhà cái list.

- Column B: Enter xem bóng đá trực tiếp nhà cái full name of xem bóng đá trực tiếp nhà cái employee.

- Column 1: Enter xem bóng đá trực tiếp nhà cái employee's Social Insurance Code.

- Column 2: Enter xem bóng đá trực tiếp nhà cái first date (day/month/year) xem bóng đá trực tiếp nhà cái employee officially took leave to enjoy xem bóng đá trực tiếp nhà cái policy benefits (e.g., xem bóng đá trực tiếp nhà cái starting date of sick leave).

- Column 3: Enter xem bóng đá trực tiếp nhà cái last date (day/month/year) xem bóng đá trực tiếp nhà cái employee officially took leave to enjoy xem bóng đá trực tiếp nhà cái policy benefits (e.g., xem bóng đá trực tiếp nhà cái concluding date of sick leave).

- Column: Enter xem bóng đá trực tiếp nhà cái total number of leave days of xem bóng đá trực tiếp nhà cái employee during xem bóng đá trực tiếp nhà cái period. If xem bóng đá trực tiếp nhà cái leave is less than 1 month, record xem bóng đá trực tiếp nhà cái number of days. If xem bóng đá trực tiếp nhà cái leave exceeds 1 month, record xem bóng đá trực tiếp nhà cái number of months and any additional days (e.g., 1 month 5 days).

- Column C: Enter xem bóng đá trực tiếp nhà cái account number, bank name, and branch where xem bóng đá trực tiếp nhà cái employee has opened an account to receive xem bóng đá trực tiếp nhà cái allowance. If there is no personal account, leave blank.

- Column D: Record criteria determining conditions or benefit levels (only for units conducting electronic transactions without accompanying paper documents). Record information related to policies that xem bóng đá trực tiếp nhà cái employee is entitled to, such as:

- For illness: Record xem bóng đá trực tiếp nhà cái disease code (or disease name if no disease code is available in xem bóng đá trực tiếp nhà cái records).

- For maternity: Record information about xem bóng đá trực tiếp nhà cái child's date of birth, date of child's death (if any), date of mother’s death after childbirth (if any), or date xem bóng đá trực tiếp nhà cái mother is unfit to care for xem bóng đá trực tiếp nhà cái child (if any).

- Child illness: Record xem bóng đá trực tiếp nhà cái child’s birth date when xem bóng đá trực tiếp nhà cái employee takes leave to care for xem bóng đá trực tiếp nhà cái sick child.

- For convalescence: Record xem bóng đá trực tiếp nhà cái date of resuming work or xem bóng đá trực tiếp nhà cái date of xem bóng đá trực tiếp nhà cái Medical Assessment Council's conclusion in cases of convalescence after occupational accidents or diseases.

- Column E: Record detailed information related to sick leave or maternity:

- If xem bóng đá trực tiếp nhà cái weekly leave does not match xem bóng đá trực tiếp nhà cái usual weekly rest days (typically Saturday, Sunday), specify clearly.

- If xem bóng đá trực tiếp nhà cái employee has a regional allowance, specify xem bóng đá trực tiếp nhà cái regional allowance level (e.g., PCKV 0.7).

- If xem bóng đá trực tiếp nhà cái child is sick: Record xem bóng đá trực tiếp nhà cái child's health insurance card number.

Information is for reference only.

What is xem bóng đá trực tiếp nhà cái guidance on writing form 01b-hsb bhxh for xem bóng đá trực tiếp nhà cái proposal list in Vietnam?Are xem bóng đá trực tiếp nhà cái convalescence and post-maternity recovery benefits subject to PIT in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)

Are xem bóng đá trực tiếp nhà cái convalescence and post-maternity recovery benefits subject to PIT in Vietnam?

Subsection b.6, Clause 2, Article 2 ofCircular 111/2013/TT-BTCstipulates taxable personal income as follows:

Taxable Income Categories

....

2. Income from wages, salaries

....

b.6) Sudden hardship allowances, compensation for occupational accidents, occupational diseases, one-time maternity or adoption benefits, maternity policies benefits, convalescence, and health recovery after maternity benefits, decrements due to reduced work capacity benefits, one-time retirement benefits, monthly survivor benefits, severance allowance, job loss allowance, unemployment allowance, and other allowances according to xem bóng đá trực tiếp nhà cái Labor Code and Social Insurance Law.

....

Thus, xem bóng đá trực tiếp nhà cái convalescence and post-maternity recovery benefits is not subject to Personal Income Tax (PIT).

Which income is exempt from personal income tax in Vietnam?

According to Clause 1, Article 3 ofCircular 111/2013/TT-BTCas amended and supplemented by Article 12 ofCircular 92/2015/TT-BTCstipulates xem bóng đá trực tiếp nhà cái income categories exempted from personal income tax as follows:

- Income from real estate transfers (including future house properties, future construction projects according to real estate business laws) between: spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.

In cases where real estate (including future housing, future construction projects under real estate business laws) developed during marriage is identified as joint property of xem bóng đá trực tiếp nhà cái spouses, division upon divorce as per agreement or court decision is tax-exempt.

- Income from xem bóng đá trực tiếp nhà cái transfer of residential rights, homestead land use rights, and assets attached to homestead land, where xem bóng đá trực tiếp nhà cái transferor owns only one household, homestead land use right in Vietnam.

- Income from xem bóng đá trực tiếp nhà cái land-use right value given by xem bóng đá trực tiếp nhà cái State free of charge or reduced land levy as per legal regulation.

If land transferred from a reduced or waived land levy is transferred, tax filing and payment for real estate transfer income should follow Article 12 ofCircular 111/2013/TT-BTC.

- Income from inheritance, gifts of real estate (including housing, construction projects as per future real estate business laws) between: spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughter-in-law; father-in-law and son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.

- Income from land use exchanges to rationalize agricultural production without altering land use purposes of households, individuals directly engaged in agriculture, allocated by xem bóng đá trực tiếp nhà cái State for production.

- Income of households, individuals directly engaged in agricultural, forestry activities, salting, aquaculture, or fishing without further processing or only simple prepping into non-differentiated products.

- Income from bank interest deposits, foreign bank branches, life insurance contracts; income from interest bonds of xem bóng đá trực tiếp nhà cái Government of Vietnam.

- Income from remittances is tax-exempt, a personal amount received from abroad by overseas Vietnamese relatives, Vietnamese abroad from whom work, study, or labor arrangements sent money to Vietnamese relatives;

Cases of receiving money from abroad due to a foreign relative sending it back under xem bóng đá trực tiếp nhà cái State Bank of Vietnam's encouragement for remittance return meet tax-exempt conditions.

Basis for determining tax-exempt income includes documents proving receipts from abroad and payment records of paying organizations (if applicable).

- Income from xem bóng đá trực tiếp nhà cái extra night shifts, overtime salary higher than daytime, on-time pay under Labor Code provisions.

- Retirement wages paid by xem bóng đá trực tiếp nhà cái Social Insurance Fund as per xem bóng đá trực tiếp nhà cái Social Insurance Law; voluntary pension contributions received monthly.

Individuals living, working in Vietnam are exempt from tax on foreign-paid retirement funds.

- Income from scholarships.

- Income from compensation for life insurance contracts, non-life, health insurance; accident compensation funds; compensation, assistance under compensation, support, resettlement laws; state and other legal compensations.

- Income received from state-approved or recognized charitable funds for non-profit, humanitarian, learning objectives.

- Income from foreign aid for charity, humanitarian purposes under approved Government of Vietnam, non-Government of Vietnam authorized documents.

Basis for determining tax-exempt income is an authorized government document approving xem bóng đá trực tiếp nhà cái aid receipt.

- Income from wages, salaries of Vietnamese seafarers working for foreign shipping lines or Vietnamese shipping lines engage in international transport.

- Income of individual ship owners, individuals with ship usage rights, and individuals on ships obtained from offshore fishing goods, service provision directly serving offshore fishery exploitation.