Thuế suất thuế thu trực tiếp bóng đá hôm nay cá nhân đối với thu trực tiếp bóng
What is trực tiếp bóng đá k+ PIT rate on incomes from franchising in Vietnam?
Based on clause 2, Article 14 ofCircular 111/2013/TT-BTC:
trực tiếp bóng đá k+ basis for calculating tax on income from franchising
trực tiếp bóng đá k+ basis for calculating tax on income from franchising is taxable income and tax rate.
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- Tax rate
trực tiếp bóng đá k+ tax rate on incomes from franchising is 5% as per trực tiếp bóng đá k+ flat tax rate schedule.
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Thus, trực tiếp bóng đá k+ tax rate on incomes from franchising is 5% (as per trực tiếp bóng đá k+ flat tax rate schedule).
What is trực tiếp bóng đá k+ PIT rate on incomes from franchising in Vietnam? (Image from Internet)
How to calculate personal income tax on incomes from franchising in Vietnam?
Based on clause 4, Article 14 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá k+ calculation of personal income tax on incomes from franchising is as follows:
| Personal income tax payable | = | Taxable income | x | 5% tax rate. |
*Where:
Taxable income from franchising is trực tiếp bóng đá k+ income exceeding 10 million VND as per trực tiếp bóng đá k+ franchising contract, regardless of trực tiếp bóng đá k+ number of payments or times trực tiếp bóng đá k+ taxpayer receives money.
In trực tiếp bóng đá k+ case where multiple contracts are executed for trực tiếp bóng đá k+ same franchising subject, taxable income is trực tiếp bóng đá k+ amount exceeding 10 million VND calculated on trực tiếp bóng đá k+ total value of all franchising contracts.
What inccomes are taxable incomes from franchising in Vietnam?
Based on clause 8, Article 2 ofCircular 111/2013/TT-BTC, income from franchising is trực tiếp bóng đá k+ income individuals receive from franchising contracts, including trực tiếp bóng đá k+ resale of franchising rights as per franchising laws.
* Franchising is a commercial activity where trực tiếp bóng đá k+ franchisor allows and requires trực tiếp bóng đá k+ franchisee to independently carry out trực tiếp bóng đá k+ sale of goods, provision of services under trực tiếp bóng đá k+ conditions of trực tiếp bóng đá k+ franchising contract.
What are regulations onpersonal income tax deductionon incomes from franchising in Vietnam ?
Based on point h, clause 1, Article 25 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá k+ deduction of personal income tax on incomes from franchising is as follows:
Organizations and individuals paying income from franchising are responsible for deducting personal income tax before paying income to individuals.
trực tiếp bóng đá k+ deducted tax amount is determined by trực tiếp bóng đá k+ income exceeding 10 million VND per franchise transfer contract multiplied by trực tiếp bóng đá k+ 5% tax rate.
In cases where a contract of significant value is paid in multiple installments, upon trực tiếp bóng đá k+ first payment, 10 million VND is subtracted from trực tiếp bóng đá k+ payment amount, and trực tiếp bóng đá k+ remainder is multiplied by trực tiếp bóng đá k+ 5% tax rate to deduct tax.
For subsequent payments, trực tiếp bóng đá k+ tax deduction is calculated on trực tiếp bóng đá k+ total amount of each installment.
Vietnam: When is trực tiếp bóng đá k+ personal income tax from franchising for non-residents determined?
Based on point b, clause 2, Article 22 ofCircular 111/2013/TT-BTC:
For income from licensing and franchising
- Tax on income from licensing
a) Tax on income from licensing of non-resident individuals is determined by trực tiếp bóng đá k+ income exceeding 10 million VND per transfer contract, transfer of intellectual property rights, or transfer of technology in Vietnam multiplied by trực tiếp bóng đá k+ 5% tax rate.
Income from licensing is determined according to trực tiếp bóng đá k+ guidelines in clause 1, Article 13 of this Circular.
b) trực tiếp bóng đá k+ time to determine income from licensing is trực tiếp bóng đá k+ time when organizations and individuals pay income from trực tiếp bóng đá k+ transfer of licensing to non-resident individuals.
2. Tax on income from franchising
a) Tax on income from franchising of non-resident individuals is determined by trực tiếp bóng đá k+ income exceeding 10 million VND per franchise contract in Vietnam multiplied by trực tiếp bóng đá k+ 5% tax rate.
Income from franchising is determined according to trực tiếp bóng đá k+ guidelines in clause 1, Article 14 of this Circular.
b) trực tiếp bóng đá k+ time to determine taxable income from franchising is trực tiếp bóng đá k+ time of payment of franchising fees between trực tiếp bóng đá k+ franchisee and trực tiếp bóng đá k+ franchisor.
Thus, trực tiếp bóng đá k+ time to determine personal income tax from franchising for non-resident individuals is trực tiếp bóng đá k+ time of payment of franchising fees between trực tiếp bóng đá k+ franchisee and trực tiếp bóng đá k+ franchisor.
