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What is trực tiếp bóng đá euro hôm nay personal income tax rate for business services for Vietnamese non-residents?

Based on Clause 3, Article 25 of trực tiếp bóng đá euro hôm nayPersonal Income Tax Law 2007prescribed as follows:

Tax on Income from Business Activities

1. Tax on income from business activities of Vietnamese non-residents is determined by trực tiếp bóng đá euro hôm nay revenue from production and business activities as prescribed in Clause 2 of this Article, multiplied by trực tiếp bóng đá euro hôm nay tax rate prescribed in Clause 3 of this Article.

2. Revenue is trực tiếp bóng đá euro hôm nay total amount arising from trực tiếp bóng đá euro hôm nay provision of goods and services, including expenses paid by trực tiếp bóng đá euro hôm nay buyer on behalf of trực tiếp bóng đá euro hôm nay Vietnamese non-resident that are not reimbursed.

In case trực tiếp bóng đá euro hôm nay contract agreement does not include personal income tax, trực tiếp bóng đá euro hôm nay taxable revenue must be converted to trực tiếp bóng đá euro hôm nay total amount received by trực tiếp bóng đá euro hôm nay Vietnamese non-resident in any form from providing goods and services in Vietnam, regardless of trực tiếp bóng đá euro hôm nay location of trực tiếp bóng đá euro hôm nay business activities.

3. trực tiếp bóng đá euro hôm nay tax rate for income from business activities is prescribed for each sector and occupation as follows:

a) 1% for goods trading activities;

b) 5% for business services;

c) 2% for production, construction, transportation, and other business activities.

Thus,according to trực tiếp bóng đá euro hôm nay above regulation, trực tiếp bóng đá euro hôm nay income tax rate from business services is 5%.

What is trực tiếp bóng đá euro hôm nay personal income tax rate for business services for Vietnamese non-residents? (Image from trực tiếp bóng đá euro hôm nay Internet)

What are regulations onpersonal exemption when paying personal income tax in Vietnam?

Based on Article 19 of trực tiếp bóng đá euro hôm nayPersonal Income Tax Law 2007amended by Clause 4, Article 1 of trực tiếp bóng đá euro hôm nayAmended Personal Income Tax Law 2012, Article 1 ofResolution 954/2020/UBTVQH14and Clause 4, Article 6 of trực tiếp bóng đá euro hôm nayAmended Tax Laws 2014, specific provisions on personal exemption are as follows:

- trực tiếp bóng đá euro hôm nay personal exemption is trực tiếp bóng đá euro hôm nay amount deducted from taxable income before tax calculation for income from business, salary, or wages for tax-paying Vietnamese residents. trực tiếp bóng đá euro hôm nay personal exemption includes trực tiếp bóng đá euro hôm nay following two parts:

+ Deduction for trực tiếp bóng đá euro hôm nay taxpayer is VND 11 million/month (VND 132 million/year);

+ Deduction for each dependent is VND 4.4 million/month.

- Determining trực tiếp bóng đá euro hôm nay personal exemption for dependents is made following trực tiếp bóng đá euro hôm nay principle that each dependent is only deducted once for a taxpayer.

- A dependent is a person whom trực tiếp bóng đá euro hôm nay taxpayer has a responsibility to support, including:

+ Minor children; children with disabilities that have no working capability;

+ Individuals who do not have an income or have an income not exceeding trực tiếp bóng đá euro hôm nay prescribed level, including adult children in university, college, vocational school, or professional secondary education; spouses without working capability; parents no longer of working age or unable to work; other dependents without a means of support that trực tiếp bóng đá euro hôm nay taxpayer must directly support.

trực tiếp bóng đá euro hôm nay Government of Vietnam prescribes income thresholds and declarations to determine dependents eligible for trực tiếp bóng đá euro hôm nay personal exemption.

How to calculate tax on business income for Vietnamese non-residents?

According to Article 25 of trực tiếp bóng đá euro hôm nayPersonal Income Tax Law 2007, specific regulations on calculating tax from business for Vietnamese non-residents are as follows:

[1]Tax on income from business activities of Vietnamese non-residents is determined by revenue from production and business activities prescribed in Clause 2, Article 25 of trực tiếp bóng đá euro hôm nayPersonal Income Tax Law 2007, multiplied by trực tiếp bóng đá euro hôm nay tax rate prescribed in Clause 3, Article 25 of trực tiếp bóng đá euro hôm nayPersonal Income Tax Law 2007.

[2]Revenue is trực tiếp bóng đá euro hôm nay total amount arising from providing goods and services, including expenses incurred by trực tiếp bóng đá euro hôm nay buyer on behalf of trực tiếp bóng đá euro hôm nay Vietnamese non-resident that are non-reimbursable.

In cases where trực tiếp bóng đá euro hôm nay contract agreement does not include personal income tax, trực tiếp bóng đá euro hôm nay revenue for tax calculation must be converted to trực tiếp bóng đá euro hôm nay total amount received by trực tiếp bóng đá euro hôm nay Vietnamese non-resident in any form from trực tiếp bóng đá euro hôm nay supply of goods and services in Vietnam, regardless of trực tiếp bóng đá euro hôm nay location of trực tiếp bóng đá euro hôm nay business activities.

Which Income of Vietnamese non-residents is Subject to Personal Income Tax?

According to point b, clause 1, Article 2 ofDecree 65/2013/ND-CP, specific regulations on taxpayers are as follows:

Taxpayers

1. Personal income tax payers include Vietnamese residents and Vietnamese non-residents with taxable income prescribed in Article 3 of trực tiếp bóng đá euro hôm nay Personal Income Tax Law and Article 3 of this Decree. trực tiếp bóng đá euro hôm nay scope of determining taxable income for taxpayers is as follows:

a) For Vietnamese residents, taxable income is income arising both within and outside trực tiếp bóng đá euro hôm nay territory of Vietnam, regardless of trực tiếp bóng đá euro hôm nay payment location;

b) For Vietnamese non-residents, taxable income is income arising in Vietnam, regardless of trực tiếp bóng đá euro hôm nay payment location.

2. A Vietnamese resident is a person who satisfies one of trực tiếp bóng đá euro hôm nay following conditions:

a) Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months from trực tiếp bóng đá euro hôm nay first day of presence in Vietnam;

An individual present in Vietnam as prescribed at this point refers to their physical presence within trực tiếp bóng đá euro hôm nay territory of Vietnam.

b) Having a regular place of residence in Vietnam in one of trực tiếp bóng đá euro hôm nay following cases:

- Having a registered permanent residence as per regulations on residence law;

- Having rented housing in Vietnam as per law on housing, with lease agreements totaling 183 days or more within trực tiếp bóng đá euro hôm nay tax year.

In cases where individuals have a regular place of residence in Vietnam as per this point but are actually present in Vietnam for less than 183 days in trực tiếp bóng đá euro hôm nay tax year and cannot prove residency in another country, then they are deemed residents in Vietnam.

3. A Vietnamese non-resident is a person not meeting trực tiếp bóng đá euro hôm nay conditions prescribed in Clause 2 of this Article.

Thus,through trực tiếp bóng đá euro hôm nay above regulation, trực tiếp bóng đá euro hôm nay taxable income of a Vietnamese non-resident is trực tiếp bóng đá euro hôm nay income arising in Vietnam, regardless of trực tiếp bóng đá euro hôm nay income payment location.