What is kết quả bóng đá trực tiếp in Vietnam in 2025?
What is kết quả bóng đá trực tiếp personal exemptionin Vietnam in 2025?
Pursuant to Article 19 of kết quả bóng đá trực tiếpLaw on Personal Income Tax 2007, as amended by Clause 4, Article 1 of kết quả bóng đá trực tiếpLaw on Amendments to kết quả bóng đá trực tiếp Personal Income Tax 2012, Article 1 ofResolution 954/2020/UBTVQH14(kết quả bóng đá trực tiếp provisions related to tax determination for individual businesses under Clause 1 of this Article were abolished by Clause 4, Article 6 of kết quả bóng đá trực tiếpLaw on Amendments to Tax Laws 2014), kết quả bóng đá trực tiếp is the amount deducted from taxable income before calculating tax on income from business, salaries, wages for taxpayers who are resident individuals.
kết quả bóng đá trực tiếp for 2025 is determined according to Article 1 ofResolution 954/2020/UBTVQH14as follows:
Personal exemption
Adjust kết quả bóng đá trực tiếp as stipulated in Clause 1, Article 19 of the Law on Personal Income Tax No. 04/2007/QH12, as amended and supplemented by Law No. 26/2012/QH13, as follows:
- kết quả bóng đá trực tiếp reduction amount for taxpayers is 11 million VND/month (132 million VND/year);
- kết quả bóng đá trực tiếp reduction amount for each dependant is 4.4 million VND/month.
kết quả bóng đá trực tiếp for taxpayers in 2025 is 11 million VND/month (132 million VND/year) and 4.4 million VND/month for each dependant.
What is kết quả bóng đá trực tiếp personal exemptionin Vietnam in 2025? (Image from Internet)
What are kết quả bóng đá trực tiếp principles for calculating personal exemptions for taxpayers in Vietnam?
kết quả bóng đá trực tiếp principles for calculating personal exemptions for taxpayers are determined according to subitem c.1, item c, Clause 1, Article 9 ofCircular 111/2013/TT-BTC(kết quả bóng đá trực tiếp provisions related to personal income tax for individual businesses in this Article were abolished by Clause 6, Article 25 ofCircular 92/2015/TT-BTC) as follows:
- Taxpayers with multiple sources of income from salaries, wages, must choose one location at one time (calculated monthly) to claim personal exemption for themselves.
- For foreigners who are resident individuals in Vietnam, personal exemption for themselves can be calculated from January or from kết quả bóng đá trực tiếp month they arrive in Vietnam if they arrive for kết quả bóng đá trực tiếp first time, until kết quả bóng đá trực tiếp month their labor contract ends and they leave Vietnam within kết quả bóng đá trực tiếp tax year (calculated monthly).
- In cases where in kết quả bóng đá trực tiếp tax year, individuals have not deducted for themselves or deducted for less than 12 months, they will be allowed full 12 months deduction during tax finalization as per regulations.
What are kết quả bóng đá trực tiếp principles for calculating personal exemptions for dependants in Vietnam?
kết quả bóng đá trực tiếp principles for calculating personal exemptions for dependants are determined according to subitem c.2, item c, Clause 1, Article 9 ofCircular 111/2013/TT-BTC(kết quả bóng đá trực tiếp provisions related to personal income tax for individual businesses in this Article were abolished by Clause 6, Article 25 ofCircular 92/2015/TT-BTC) as follows:
- Taxpayers are entitled to claim personal exemption for dependants if they have registered as taxpayers and have been issued a tax code.
- When taxpayers register for personal exemption for dependants, kết quả bóng đá trực tiếp tax authority will issue a tax code for kết quả bóng đá trực tiếp dependants allowing temporary deductions in kết quả bóng đá trực tiếp year from kết quả bóng đá trực tiếp registration date. For dependants registered before October 1, 2013, deductions will continue until a tax code is issued.
- In cases where taxpayers have not claimed personal exemption for dependants during kết quả bóng đá trực tiếp tax year, they can claim deductions from kết quả bóng đá trực tiếp month kết quả bóng đá trực tiếp dependency obligation arises during tax finalization with registration for dependants.
For other dependants as guided in subitem d.4, item d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, kết quả bóng đá trực tiếp deadline for registration for personal exemption is December 31 of kết quả bóng đá trực tiếp tax year. Beyond this date, deductions are not applicable for that tax year.
Deductible Items
kết quả bóng đá trực tiếp deductible items as guided in this Article are amounts deducted from an individual's taxable income before determining taxable income from salaries, wages, and business activities. Specifically:
1. personal exemption
Pursuant to Article 19 of kết quả bóng đá trực tiếp Law on Personal Income Tax; Clause 4, Article 1 of kết quả bóng đá trực tiếp amended and supplemented Law on Personal Income Tax; Article 12 of Decree No. 65/2013/ND-CP, personal exemptions are carried out as follows:
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d) dependants include:
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d.4) Other individuals without a shelter whom kết quả bóng đá trực tiếp taxpayer is directly supporting and meet kết quả bóng đá trực tiếp conditions at point đ, Clause 1 of this Article, include:
d.4.1) Siblings of kết quả bóng đá trực tiếp taxpayer.
d.4.2) Paternal grandparents, maternal grandparents, maternal and paternal aunts, uncles, and uncles of kết quả bóng đá trực tiếp taxpayer.
d.4.3) kết quả bóng đá trực tiếp taxpayer's nephews or nieces, including children of kết quả bóng đá trực tiếp taxpayer's siblings.
d.4.4) Other individuals whom kết quả bóng đá trực tiếp taxpayer must directly support as per legal regulations.
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- Each dependant can only be deducted once by one taxpayer in a tax year. In cases where multiple taxpayers have a common dependant to support, they must mutually agree to allow one taxpayer to claim kết quả bóng đá trực tiếp deduction.
