What is trực tiếp bóng đá hôm nay KeSPA Cup 2024 League of Legends schedule for today? Are incomes from prizes of olnline game competitions subject to personal income tax in Vietnam?
What is theKeSPA Cup 2024 League of Legends schedule for today?
Below is trực tiếp bóng đá hôm nayKeSPA Cup 2024 League of Legends schedule for today:
This year's KeSPA Cup sees a significant change as it is not just a competition for professional and semi-professional teams but also serves as a reference event for trực tiếp bóng đá hôm nay selection of national teams. Players have trực tiếp bóng đá hôm nay opportunity to test their skills in this tournament while preparing for trực tiếp bóng đá hôm nay ASIAD qualifiers next year.
A total of 12 teams will compete, including 6 teams from trực tiếp bóng đá hôm nay LCK region (not participating in trực tiếp bóng đá hôm nay World Championship), 4 teams from trực tiếp bóng đá hôm nay LCK CL region, trực tiếp bóng đá hôm nay Chinese Taipei All Stars team, and trực tiếp bóng đá hôm nay Vietnam All Stars team. This tournament not only provides an opportunity for players to showcase themselves but also offers a prize of 29,000 USD for trực tiếp bóng đá hôm nay winning team.
| Date | Time | Team 1 | Score | Team 2 |
| November 30 (Group A) |
11:00 | DRX | 1-0 | FOX |
| 12:15 | KDF | 0-1 | Chinese Taipei | |
| 13:30 | BRO | 0-1 | KT | |
| 14:45 | FOX | 1-0 | KDF | |
| 16:00 | KT | DRX | ||
| 17:15 | Chinese Taipei | BRO | ||
| 18:30 | FOX | KT | ||
| 19:45 | BRO | KDF | ||
| December 1 (Group B) |
11:00 | NS | HLEL | |
| 12:15 | T1 | Vietnam | ||
| 13:30 | GEN | DK | ||
| 14:45 | HLE | T1 | ||
| 16:00 | DK | NS | ||
| 17:15 | GEN | Vietnam | ||
| 18:30 | HLE | DK | ||
| 19:45 | GEN | T1 | ||
| December 2 (Group A) |
12:00 | DRX | Chinese Taipei | |
| 13:15 | FOX | BRO | ||
| 14:30 | Chinese Taipei | KT | ||
| 15:45 | KDF | DRX | ||
| 17:00 | Chinese Taipei | FOX | ||
| 18:15 | BRO | DRX | ||
| 19:30 | KT | KDF | ||
| December 3 (Group B) |
12:00 | NS | Vietnam | |
| 13:15 | HLE | GEN | ||
| 14:30 | Vietnam | DK | ||
| 15:45 | T1 | NS | ||
| 17:00 | Vietnam | HLE | ||
| 18:15 | GEN | NS | ||
| 19:30 | DK | T1 |
Swiss Round Schedule
| Round | Date | Time | Team 1 | Score | Team 2 |
| Round 1 | December 4 | 11:00 | |||
| 12:15 | |||||
| 13:30 | |||||
| 14:45 | |||||
| Round 2 | December 4 | 16:00 | |||
| December 5 | 11:00 | ||||
| 12:15 | |||||
| Round 3 | December 5 | 13:30 | |||
| 14:45 | |||||
| Round 4 | December 5 | 16:00 |
Knockout Stage Schedule - KESPA Cup 2024
| Date | Time | Team 1 | Score | Team 2 |
| December 7 | 13:00 | |||
| 15:30 | ||||
| December 8 | 13:00 |
Note: trực tiếp bóng đá hôm nay schedule for trực tiếp bóng đá hôm nay KeSPA Cup 2024 League of Legends today is for reference only!
Are incomes from prizes of olnline game competitions subject to personal income tax in Vietnam?
According to Clause 6, Article 3 of trực tiếp bóng đá hôm nayLaw on Personal Income Tax 2007, amended at Clause 2, Article 2 of trực tiếp bóng đá hôm nayLaw on Amendments to Tax Laws 2014, specific regulations on taxable income are as follows:
Taxable Income
…
- Income from winnings, including:
a) Lottery winnings;
b) Winnings from promotional activities;
c) Winnings from betting, casinos;
d) Winnings from games, competitions with prizes, and other forms of winnings.
e) Other benefits received in cash or non-cash by trực tiếp bóng đá hôm nay taxpayer;
f) Prizes, except for those accompanying titles conferred by trực tiếp bóng đá hôm nay State, national awards, international awards, prizes for technical innovation, inventions, recognized by competent state agencies, and rewards for trực tiếp bóng đá hôm nay detection and reporting of illegal activities to competent state agencies.
...
Additionally, according to Clause 1, Article 15 ofCircular 111/2013/TT-BTC, regulations on trực tiếp bóng đá hôm nay basis for calculating tax on income from winnings are as follows:
Basis for Calculating Tax on Income from Winnings
trực tiếp bóng đá hôm nay basis for calculating tax on income from winnings includes taxable income and tax rates.
- Taxable Income
Taxable income from winnings is trực tiếp bóng đá hôm nay prize value exceeding 10 million VND received by trực tiếp bóng đá hôm nay taxpayer per prize won, regardless of trực tiếp bóng đá hôm nay number of times trực tiếp bóng đá hôm nay prize is received.
In case of a single prize won by multiple winners, trực tiếp bóng đá hôm nay taxable income is divided among trực tiếp bóng đá hôm nay recipients. trực tiếp bóng đá hôm nay winner must provide legal evidence. If no legal evidence is provided, trực tiếp bóng đá hôm nay taxable income is calculated for one individual. In case an individual wins multiple prizes in a single event, trực tiếp bóng đá hôm nay taxable income is calculated on trực tiếp bóng đá hôm nay total value of all trực tiếp bóng đá hôm nay prizes.
...
Taxable income for some games with prizes: Specific regulations are as follows:
Basis for Calculating Tax on Income from Winnings
...
d) For winnings from games and contests with prizes, taxable income is calculated per winning occasion. trực tiếp bóng đá hôm nay prize value is trực tiếp bóng đá hôm nay entire amount exceeding 10 million VND received by trực tiếp bóng đá hôm nay player before any deductions.
...
Therefore, according to trực tiếp bóng đá hôm nay above regulations,prizes from online game competitions are subject to personal income tax.However, trực tiếp bóng đá hôm nay winner is only required to pay personal income tax when trực tiếp bóng đá hôm nay prize has a value exceeding 10 million VND.
What is trực tiếp bóng đá hôm nay KeSPA Cup 2024 League of Legends schedule for today? Are incomes from prizes of olnline game competitions subject to personal income tax in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)
Which incomes are exempt from personal income tax in Vietnam?
According to Article 4 of trực tiếp bóng đá hôm nayLaw on Personal Income Tax 2007, as supplemented by Clause 3, Article 2 of trực tiếp bóng đá hôm nayLaw on Amendments to Tax Laws 2014and amended by Clause 2, Article 1 of trực tiếp bóng đá hôm nayLaw on Personal Income Tax Amendments 2012, trực tiếp bóng đá hôm nay following personal incomes are exempt from personal income tax:
- Income from trực tiếp bóng đá hôm nay transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.
- Income from trực tiếp bóng đá hôm nay transfer of housing, residential land use rights, and assets attached to residential land in cases where individuals possess only one house, one residential land.
- Income from trực tiếp bóng đá hôm nay value of land use rights allocated by trực tiếp bóng đá hôm nay State.
- Income from inheritance or gifts of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.
- Income of households or individuals directly engaged in agricultural production, forestry, salt production, aquaculture, and fishing that are not processed into other products or only undergo preliminary processing.
- Income from trực tiếp bóng đá hôm nay conversion of agricultural land allocated by trực tiếp bóng đá hôm nay State for production purposes.
- Income from interest on deposits at credit institutions; interest from life insurance contracts.
- Income from remittances.
- Parts of salary or wages for night shifts or overtime paid higher than trực tiếp bóng đá hôm nay regular daytime wage according to legal provisions.
- Regular pensions paid by trực tiếp bóng đá hôm nay social insurance fund; monthly pension from a voluntary pension fund.
- Income from scholarships, including:
+ Scholarships granted from trực tiếp bóng đá hôm nay state budget;
+ Scholarships granted by domestic and foreign institutions under their educational support programs.
- Income from life and non-life insurance compensations, labor accident compensations, state compensations, and other compensations as stipulated by law.
- Income from funds recognized or approved by competent state agencies for charitable, humanitarian, non-profit purposes.
- Income from foreign aid charities under government and non-government agreements approved by competent state agencies.
- Income from salaries or wages of Vietnamese seamen working for foreign shipping companies or international transport shipping companies of Vietnam.
- Income of individuals who own or have trực tiếp bóng đá hôm nay right to use and work on ships from supplying goods and services directly serving offshore fishing activities.
