What is vtv2 trực tiếp bóng đá hôm nay personal exemption when calculating personal income tax in Vietnam in 2025?
What is vtv2 trực tiếp bóng đá hôm nay personal exemption when calculating personal income tax in Vietnam in 2025?
vtv2 trực tiếp bóng đá hôm nay current personal exemption is adjusted by Article 1 ofResolution 954/2020/UBTVQH14which stipulates as follows:
personal exemption
Adjust vtv2 trực tiếp bóng đá hôm nay personal exemption as stipulated in Clause 1, Article 19 of vtv2 trực tiếp bóng đá hôm nay Personal Income Tax Law No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13, as follows:
1. vtv2 trực tiếp bóng đá hôm nay deduction for taxpayers is 11 million VND/month (132 million VND/year);
- vtv2 trực tiếp bóng đá hôm nay deduction for each dependant is 4.4 million VND/month.
Thus, vtv2 trực tiếp bóng đá hôm nay personal exemption when calculating personal income tax in 2025 is 11 million VND/month (132 million VND/year).
What is vtv2 trực tiếp bóng đá hôm nay personal exemption when calculating personal income tax in Vietnam in 2025?
When is vtv2 trực tiếp bóng đá hôm nay personal exemption applicable when calculating personal income tax in Vietnam?
Pursuant to Subsection c.1, Point c, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, vtv2 trực tiếp bóng đá hôm nay personal exemption for taxpayers is applied as follows:
Deductions
vtv2 trực tiếp bóng đá hôm nay deductions guided in this Article are deductions applied to taxable income of individuals before determining taxable income from salary, wages, or business. Specifically, as follows:
- Personal exemption
According to Article 19 of vtv2 trực tiếp bóng đá hôm nay Personal Income Tax Law; Article 1, Clause 4 of vtv2 trực tiếp bóng đá hôm nay Law amending and supplementing several articles of vtv2 trực tiếp bóng đá hôm nay Personal Income Tax Law; Article 12 of Decree No. 65/2013/ND-CP, personal exemptions are as follows:
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c) Principle of personal exemption calculation
c.1) personal exemption for vtv2 trực tiếp bóng đá hôm nay taxpayer:
c.1.1) Taxpayers with multiple sources of income from salary, wages, or business may choose to apply vtv2 trực tiếp bóng đá hôm nay personal exemption at one place at any given time (calculated monthly).
c.1.2) For foreigners who are residents in Vietnam, vtv2 trực tiếp bóng đá hôm nay personal exemption may be applied from January or from vtv2 trực tiếp bóng đá hôm nay month of their arrival in Vietnam in case they come to Vietnam for vtv2 trực tiếp bóng đá hôm nay first time until vtv2 trực tiếp bóng đá hôm nay end of their employment contract and leave Vietnam within vtv2 trực tiếp bóng đá hôm nay tax year (calculated fully by month).
c.1.3) In cases where, during vtv2 trực tiếp bóng đá hôm nay tax year, a personal deduction for oneself has not been applied or has not been applied for 12 months, a full 12-month deduction may be applied when finalizing tax as per regulations.
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Thus, taxpayers with income from salary or wages will automatically be entitled to a personal exemption at vtv2 trực tiếp bóng đá hôm nay rate of 11 million VND/month (i.e., 132 million VND/year).
What documents are required to prove dependants for vtv2 trực tiếp bóng đá hôm nay personal exemption in Vietnam?
According to Point g, Clause 1, Article 9 ofCircular 111/2013/TT-BTC(amended by Article 1 ofCircular 79/2022/TT-BTC), vtv2 trực tiếp bóng đá hôm nay documents required to prove dependants for vtv2 trực tiếp bóng đá hôm nay personal exemption are as follows:
(1) For children:
- Children under 18 years old: Proof documents include a photocopy of vtv2 trực tiếp bóng đá hôm nay Birth Certificate and a photocopy of an Identity Card or Citizen Identification (if any).
- Children 18 years or older who are disabled and unable to work; proof documents include:
+ A photocopy of vtv2 trực tiếp bóng đá hôm nay Birth Certificate and a photocopy of an Identity Card or Citizen Identification (if any).
+ A photocopy of a Disability Certificate as prescribed by law regarding disabled persons.
- Children attending educational levels as guided at Subsection d.1.3, Point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC; proof documents include:
+ A photocopy of vtv2 trực tiếp bóng đá hôm nay Birth Certificate.
+ A photocopy of vtv2 trực tiếp bóng đá hôm nay Student Card or a declaration certified by vtv2 trực tiếp bóng đá hôm nay school or other documents proving attendance at educational institutions such as universities, colleges, vocational secondary schools, or professional secondary schools.
- For adopted children, children born out of wedlock, or stepchildren, in addition to vtv2 trực tiếp bóng đá hôm nay documents mentioned for each case above, vtv2 trực tiếp bóng đá hôm nay proof documents need to include additional documents to prove vtv2 trực tiếp bóng đá hôm nay relationship, such as a photocopy of vtv2 trực tiếp bóng đá hôm nay adoption decision, decision recognizing vtv2 trực tiếp bóng đá hôm nay acceptance of father, mother, or child by vtv2 trực tiếp bóng đá hôm nay competent state authority...
(2) For spouse, proof documents include:
- A photocopy of vtv2 trực tiếp bóng đá hôm nay Identity Card or Citizen Identification.
- A photocopy of vtv2 trực tiếp bóng đá hôm nay Residency Information Confirmation or Notification of Personal Identification Number and information in vtv2 trực tiếp bóng đá hôm nay National Database on Residents, or other documents issued by vtv2 trực tiếp bóng đá hôm nay Police Department (proving vtv2 trực tiếp bóng đá hôm nay spousal relationship) or a photocopy of vtv2 trực tiếp bóng đá hôm nay Marriage Certificate.
If vtv2 trực tiếp bóng đá hôm nay spouse is within working age, in addition to vtv2 trực tiếp bóng đá hôm nay aforementioned documents, proof documents should include additional papers proving vtv2 trực tiếp bóng đá hôm nay dependant is unable to work, such as a photocopy of a Disability Certificate for disabled persons unable to work according to vtv2 trực tiếp bóng đá hôm nay law on disabled persons, a photocopy of medical records for those suffering from illnesses rendering them unable to work (e.g., AIDS, cancer, chronic kidney failure, etc.).
(3) For biological father, biological mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, legal adoptive father, legal adoptive mother, proof documents include:
- A photocopy of vtv2 trực tiếp bóng đá hôm nay Identity Card or Citizen Identification.
- Legal documents to determine vtv2 trực tiếp bóng đá hôm nay relationship of vtv2 trực tiếp bóng đá hôm nay dependant to vtv2 trực tiếp bóng đá hôm nay taxpayer, such as a photocopy of Residency Information Confirmation or Notification of Personal Identification Number and information in vtv2 trực tiếp bóng đá hôm nay National Database on Residents, or other documents issued by vtv2 trực tiếp bóng đá hôm nay Police Department, Birth Certificate, decision recognizing vtv2 trực tiếp bóng đá hôm nay acceptance of father, mother, or child by vtv2 trực tiếp bóng đá hôm nay competent state authority.
If within working age, in addition to vtv2 trực tiếp bóng đá hôm nay aforementioned documents, proof documents need to include papers proving disability, being unable to work, such as a photocopy of a Disability Certificate for disabled individuals unable to work according to vtv2 trực tiếp bóng đá hôm nay law on disabled persons, a photocopy of medical records for those suffering from illnesses that render them unable to work (e.g., AIDS, cancer, chronic kidney failure, etc.).
(4) For other individuals as guided at Subsection d.4, Point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, proof documents include:
- A photocopy of vtv2 trực tiếp bóng đá hôm nay Identity Card or Citizen Identification or Birth Certificate.
- Legal documents to identify vtv2 trực tiếp bóng đá hôm nay responsibility for support as prescribed by law.
If vtv2 trực tiếp bóng đá hôm nay dependant is within working age, in addition to vtv2 trực tiếp bóng đá hôm nay aforementioned documents, vtv2 trực tiếp bóng đá hôm nay proof documents should include additional papers proving vtv2 trực tiếp bóng đá hôm nay inability to work, such as a photocopy of a Disability Certificate for disabled individuals unable to work according to vtv2 trực tiếp bóng đá hôm nay law on disabled persons, a photocopy of medical records for those suffering from illnesses that render them unable to work (e.g., AIDS, cancer, chronic kidney failure, etc.).
Legal documents at Subsection g.4.2, Point g, Clause 1, Article 9 ofThông tư 111/2013/TT-BTCinclude any legal documents identifying vtv2 trực tiếp bóng đá hôm nay relationship of vtv2 trực tiếp bóng đá hôm nay taxpayer with vtv2 trực tiếp bóng đá hôm nay dependant, such as:
- A photocopy of documents determining a support obligation according to vtv2 trực tiếp bóng đá hôm nay law (if any).
- A photocopy of Residency Information Confirmation or Notification of Personal Identification Number and information in vtv2 trực tiếp bóng đá hôm nay National Database on Residents, or other documents issued by vtv2 trực tiếp bóng đá hôm nay Police Department.
- vtv2 trực tiếp bóng đá hôm nay taxpayer's self-declaration according to vtv2 trực tiếp bóng đá hôm nay form issued withCircular 80/2021/TT-BTCandNghị định 126/2020/NĐ-CPwith confirmation of vtv2 trực tiếp bóng đá hôm nay Commune People's Committee where vtv2 trực tiếp bóng đá hôm nay taxpayer resides regarding vtv2 trực tiếp bóng đá hôm nay fact that vtv2 trực tiếp bóng đá hôm nay dependant is living together.
- vtv2 trực tiếp bóng đá hôm nay taxpayer's self-declaration according to vtv2 trực tiếp bóng đá hôm nay form issued withCircular 80/2021/TT-BTCandNghị định 126/2020/NĐ-CPwith confirmation of vtv2 trực tiếp bóng đá hôm nay Commune People's Committee where vtv2 trực tiếp bóng đá hôm nay dependant currently resides about vtv2 trực tiếp bóng đá hôm nay dependant currently residing in vtv2 trực tiếp bóng đá hôm nay locality and having no one to support (case not living together).
(5)Foreign residents, if they do not have documents according to vtv2 trực tiếp bóng đá hôm nay guidance for specific cases above, must have equivalent legal documents to prove vtv2 trực tiếp bóng đá hôm nay dependant.
(6)For taxpayers working in economic organizations, administrative agencies, or units with declared dependants such as parents, spouse, children, and others in vtv2 trực tiếp bóng đá hôm nay taxpayer's profile:
vtv2 trực tiếp bóng đá hôm nay proof documents for dependants shall be implemented according to vtv2 trực tiếp bóng đá hôm nay guidance in subsections g.1, g.2, g.3, g.4, g.5, Point g, Clause 1, Article 9 ofThông tư 111/2013/TT-BTCor only need vtv2 trực tiếp bóng đá hôm nay Declaration of dependants according to vtv2 trực tiếp bóng đá hôm nay form issued withCircular 80/2021/TT-BTCandNghị định 126/2020/NĐ-CPwith vtv2 trực tiếp bóng đá hôm nay head of vtv2 trực tiếp bóng đá hôm nay unit's confirmation on vtv2 trực tiếp bóng đá hôm nay left side of vtv2 trực tiếp bóng đá hôm nay declaration.
vtv2 trực tiếp bóng đá hôm nay head of vtv2 trực tiếp bóng đá hôm nay unit is only responsible for vtv2 trực tiếp bóng đá hôm nay following contents: name of vtv2 trực tiếp bóng đá hôm nay dependant, birth year, and relationship with vtv2 trực tiếp bóng đá hôm nay taxpayer; other contents are self-declared and self-responsible by vtv2 trực tiếp bóng đá hôm nay taxpayer.
Note: From vtv2 trực tiếp bóng đá hôm nay date vtv2 trực tiếp bóng đá hôm nay Tax Authority announces vtv2 trực tiếp bóng đá hôm nay completion of data connection with vtv2 trực tiếp bóng đá hôm nay National Database on Residents, taxpayers are not required to submit vtv2 trực tiếp bóng đá hôm nay aforementioned proof documents for dependants if vtv2 trực tiếp bóng đá hôm nay information in these documents is already in vtv2 trực tiếp bóng đá hôm nay National Database on Residents.
