Mức thuế suất vtv2 trực tiếp bóng đá hôm nay thấp nhất người nộp thuế phải chịu là
What is xem bóng đá trực tiếp nhà cái lowest personal income tax rate in Vietnam?
According to Clause 2, Article 22 of xem bóng đá trực tiếp nhà cái2007 Law on Personal Income Tax, xem bóng đá trực tiếp nhà cái rates for personal income tax are specified in xem bóng đá trực tiếp nhà cái progressive tariffs as follows:
| Tax Bracket | Taxable Income per Year (million VND) |
Taxable Income per Month (million VND) |
Tax Rate (%) |
| 1 | Up to 60 | Up to 5 | 5 |
| 2 | Over 60 to 120 | Over 5 to 10 | 10 |
| 3 | Over 120 to 216 | Over 10 to 18 | 15 |
| 4 | Over 216 to 384 | Over 18 to 32 | 20 |
| 5 | Over 384 to 624 | Over 32 to 52 | 25 |
| 6 | Over 624 to 960 | Over 52 to 80 | 30 |
| 7 | Over 960 | Over 80 | 35 |
xem bóng đá trực tiếp nhà cái lowest personal income tax rate that a taxpayer must pay is 5%.
Vietnam: When does a taxpayer paypersonal income tax on income from salary?
Pursuant to Article 2 ofCircular 111/2013/TT-BTC, xem bóng đá trực tiếp nhà cái regulation is as follows:
Taxable Income
…
2. Income from salaries, wages
Income from salaries, wages is xem bóng đá trực tiếp nhà cái income received by employees from employers, including:
a) Salaries, wages, and amounts with xem bóng đá trực tiếp nhà cái nature of salaries, wages in forms of money or not.
b) Allowances and subsidies, except xem bóng đá trực tiếp nhà cái following allowances and subsidies:
b.1) Monthly preferred allowances and one-time subsidies as per xem bóng đá trực tiếp nhà cái law on people with merit.
…
Additionally, according to Article 1 ofResolution 954/2020/UBTVQH14, it is regulated as follows:
Family Circumstance Reduction
xem bóng đá trực tiếp nhà cái adjustment to xem bóng đá trực tiếp nhà cái family circumstance deduction specified in Clause 1 Article 19 of xem bóng đá trực tiếp nhà cái Law on Personal Income Tax No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13, is as follows:
1. xem bóng đá trực tiếp nhà cái deductible amount for taxpayers is 11 million VND/month (132 million VND/year);
2. xem bóng đá trực tiếp nhà cái deductible amount for each dependent is 4.4 million VND/month.
Thus, for individuals with no dependents, when xem bóng đá trực tiếp nhà cái total income from salaries, wages exceeds 11 million VND/month, personal income tax is payable.
Who is required to pay personal income tax in Vietnam?
Article 1, Clause 2 of xem bóng đá trực tiếp nhà cái2007 Law on Personal Income Taxstates:
Taxpayers
1. Personal income taxpayers are resident individuals with taxable incomes specified in Article 3 of this Law arising within or outside xem bóng đá trực tiếp nhà cái territory of Vietnam and non-resident individuals with taxable incomes specified in Article 3 of this Law arising within xem bóng đá trực tiếp nhà cái territory of Vietnam.
2. A resident individual is someone who meets one of xem bóng đá trực tiếp nhà cái following conditions:
a) Present in Vietnam for 183 days or more during a calendar year or 12 consecutive months from xem bóng đá trực tiếp nhà cái first day of presence in Vietnam;
b) Having a regular residence in Vietnam, including a registered permanent residence or a rented house in Vietnam under a rental agreement.
3. A non-resident individual is someone who does not meet xem bóng đá trực tiếp nhà cái conditions specified in Clause 2 of this Article.
Article 1 ofCircular 111/2013/TT-BTC, as amended by Article 2 ofCircular 119/2014/TT-BTC, states:
Taxpayers
Taxpayers are resident individuals and non-resident individuals as specified in Article 2 of xem bóng đá trực tiếp nhà cái Law on Personal Income Tax, Article 2 of Decree No. 65/2013/ND-CP dated June 27, 2013, by xem bóng đá trực tiếp nhà cái Government detailing a number of articles of xem bóng đá trực tiếp nhà cái Law on Personal Income Tax and xem bóng đá trực tiếp nhà cái Law amending and supplementing a number of articles of xem bóng đá trực tiếp nhà cái Law on Personal Income Tax (hereafter referred to as Decree No. 65/2013/ND-CP), with taxable income as stipulated in Article 3 of xem bóng đá trực tiếp nhà cái Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP.
xem bóng đá trực tiếp nhà cái scope of determining taxable income for taxpayers is as follows:
For resident individuals, taxable income is xem bóng đá trực tiếp nhà cái income derived within or outside xem bóng đá trực tiếp nhà cái territory of Vietnam, irrespective of place of payment;
For individuals who are citizens of countries or territories with a Double Taxation Agreement with Vietnam on xem bóng đá trực tiếp nhà cái avoidance of double taxation and tax evasion on income taxes and are residents in Vietnam, personal income tax obligations are calculated from xem bóng đá trực tiếp nhà cái month they arrive in Vietnam in case they first arrive in Vietnam to xem bóng đá trực tiếp nhà cái month xem bóng đá trực tiếp nhà cái employment contract ends and they leave Vietnam (calculated in full months) without conducting procedures for consular certification to not subject double taxation under xem bóng đá trực tiếp nhà cái Double Taxation Agreement between xem bóng đá trực tiếp nhà cái two countries.
For non-resident individuals, taxable income is income derived in Vietnam, irrespective of place of payment and receipt.
Personal income tax is a mandatory payment to xem bóng đá trực tiếp nhà cái state budget by individuals when they have taxable income. Individuals liable for personal income tax are resident and non-resident individuals with taxable income arising inside and outside xem bóng đá trực tiếp nhà cái territory of Vietnam as prescribed.
