What is the latest whole xem bóng đá trực tiếp vtv2 tariff in Vietnam for 2024?
What is the latest whole xem bóng đá trực tiếp vtv2 tariffin Vietnam for 2024?
Based on Article 23 of the2007 Law on Personal xem bóng đá trực tiếp vtv2 Tax, amended by Clause 7, Article 2 of the2014 Law Amending Tax Laws, the whole xem bóng đá trực tiếp vtv2 tariff is as follows:
Taxable xem bóng đá trực tiếp vtv2 | Tax Rate (%) |
xem bóng đá trực tiếp vtv2 from capital investment | 5 |
xem bóng đá trực tiếp vtv2 from royalties, franchise | 5 |
xem bóng đá trực tiếp vtv2 from winnings | 10 |
xem bóng đá trực tiếp vtv2 from inheritance, gifts | 10 |
xem bóng đá trực tiếp vtv2 from capital transfer as stipulated in Clause 1, Article 13 of the2007 Law on Personal xem bóng đá trực tiếp vtv2 Tax xem bóng đá trực tiếp vtv2 from securities transfer as stipulated in Clause 1, Article 13 of the2007 Law on Personal xem bóng đá trực tiếp vtv2 Tax |
20 0.1 |
xem bóng đá trực tiếp vtv2 from real estate transfer | 2 |
What is the latest whole xem bóng đá trực tiếp vtv2 tariffin Vietnam for 2024? (Image from the Internet)
Which incomes are subject to the whole xem bóng đá trực tiếp vtv2 tariff in Vietnam?
Based on Clause 1, Article 23 of the2007 Law on Personal xem bóng đá trực tiếp vtv2 Tax, the whole xem bóng đá trực tiếp vtv2 tariff applies to taxable incomes from capital investment, capital transfer, real estate transfer, winnings, royalties, franchise, inheritance, and gifts.
What incomes are subject to personal xem bóng đá trực tiếp vtv2 tax in Vietnam?
Based on Article 3 of the2007 Law on Personal xem bóng đá trực tiếp vtv2 Tax, amended by Clauses 1 and 2, Article 2 of the2014 Law Amending Tax Laws, Clause 1, Article 1 of the2012 Amended Law on Personal xem bóng đá trực tiếp vtv2 Tax, taxable personal incomes include the following:
(1). xem bóng đá trực tiếp vtv2 from business activities, including:
- xem bóng đá trực tiếp vtv2 from the production, business of goods and services;- xem bóng đá trực tiếp vtv2 from independent professional activities of individuals holding permits or certificates of practice as per the law.
xem bóng đá trực tiếp vtv2 from business activities as stipulated in this clause does not include xem bóng đá trực tiếp vtv2 of individuals with an annual revenue of 100 million VND or less.
(2). xem bóng đá trực tiếp vtv2 from wages, salaries, including:
- Wages, salaries, and amounts with salary nature;- Allowances, subsidies, except the following:
+ Allowances and subsidies as per laws on preferential treatment for people with meritorious services; defense and security allowances;+ Hazardous, dangerous allowances for sectors, professions, or jobs at workplaces with hazardous, dangerous factors;+ Attraction allowances, regional allowances as per the law; sudden hardship subsidies, accident labor, occupational disease allowances, one-time maternity or adoption allowances, allowances for reduced work capacity, one-time pension allowances, monthly survivor's benefits.
+ Other allowances as per social insurance laws; severance, job-loss allowances per the Labor Code; social protection allowances and other non-salary, non-wage allowances according to the Government of Vietnam regulations.
(3). xem bóng đá trực tiếp vtv2 from capital investment, including:
- Loan interest;- Dividends;- xem bóng đá trực tiếp vtv2 from other forms of capital investment, except interest on Government bonds.
(4). xem bóng đá trực tiếp vtv2 from capital transfer, including:
- xem bóng đá trực tiếp vtv2 from the transfer of capital in economic organizations;- xem bóng đá trực tiếp vtv2 from securities transfer;- xem bóng đá trực tiếp vtv2 from other forms of capital transfer.
(5). xem bóng đá trực tiếp vtv2 from real estate transfer, including:
- xem bóng đá trực tiếp vtv2 from the transfer of land use rights and assets attached to land;- xem bóng đá trực tiếp vtv2 from the transfer of ownership or use rights over houses;- xem bóng đá trực tiếp vtv2 from the transfer of lease rights over land, water surface;- Other xem bóng đá trực tiếp vtv2 from real estate transfer in all forms.
(6). xem bóng đá trực tiếp vtv2 from winnings, including:
- Lottery winnings;- Promotional winnings;- Betting winnings;- Winnings from games, contests with prizes, and other forms of winnings.
(7). xem bóng đá trực tiếp vtv2 from royalties, including:
- xem bóng đá trực tiếp vtv2 from the transfer of, or rights to use, intellectual property rights;- xem bóng đá trực tiếp vtv2 from technology transfer.
(8). xem bóng đá trực tiếp vtv2 from franchise.
(9). xem bóng đá trực tiếp vtv2 from inheritance is securities, capitalin economic organizations, business facilities, real estate, and other assets requiring registration.
(10). xem bóng đá trực tiếp vtv2 from gifts is securities, capitalin economic organizations, business facilities, real estate, and other assets requiring registration.
Which incomes are exempt from personal xem bóng đá trực tiếp vtv2 tax in Vietnam?
Based on Article 4 of the2007 Law on Personal xem bóng đá trực tiếp vtv2 Tax, amended by Clause 2, Article 1 of the2012 Amended Law on Personal xem bóng đá trực tiếp vtv2 Taxand supplemented by Clause 3, Article 2 of the2014 Law Amending Tax Laws, tax-exempt incomes include:
(1) xem bóng đá trực tiếp vtv2 from real estate transfer between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; paternal/maternal grandparents and grandchildren; siblings.
(2) xem bóng đá trực tiếp vtv2 from transferring houses, homestead land use rights, and assets attached to homestead land of individuals if the individual has only one house, homestead land.
(3) xem bóng đá trực tiếp vtv2 from the value of the land use rights given by the State.
(4) Inheritance, gift xem bóng đá trực tiếp vtv2 in real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; paternal/maternal grandparents and grandchildren; siblings.
(5) xem bóng đá trực tiếp vtv2 of households, individuals directly engaged in agricultural, forestry, salt production, aquaculture, and fishing activities not undergoing further processing into other products or only through primary processing.
(6) xem bóng đá trực tiếp vtv2 from the exchange of agricultural land given by the State for production.
(7) Interest xem bóng đá trực tiếp vtv2 from credit institutions, life insurance contracts.
(8) xem bóng đá trực tiếp vtv2 from overseas remittance.
(9) Portions of salary for night work or overtime higher than the daytime or regular hour wages as per law.
(10) Pension xem bóng đá trực tiếp vtv2 from Social Insurance Fund; monthly pension xem bóng đá trực tiếp vtv2 from voluntary pension fund.
(11) Scholarship xem bóng đá trực tiếp vtv2, including:
- Scholarships from the state budget;- Scholarships from domestic and foreign organizations through their academic support programs.
(12). Compensation from life, non-life insurance contracts, labor accident compensation, state compensation, and other compensation as per the law.
(13). xem bóng đá trực tiếp vtv2 from charitable, humanitarian funds authorized or recognized by competent state agencies operating for non-profit humanitarian purposes.
(14). xem bóng đá trực tiếp vtv2 from foreign non-profit, humanitarian aid approved by competent state agencies.
(15). Wage xem bóng đá trực tiếp vtv2 of Vietnamese crew members working for foreign or Vietnamese international shipping companies.
(16). xem bóng đá trực tiếp vtv2 of vessel owners, individuals using vessels and individuals working on vessels from providing supplies and services directly serving offshore fishing activities.