What is bóng đá hôm nay trực tiếp Resolution 1403 2025 regarding bóng đá hôm nay trực tiếp working structure of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam after organizational downsizing?
What is bóng đá hôm nay trực tiếp Resolution 1403 2025 regarding bóng đá hôm nay trực tiếp working structure of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnamafter organizational downsizing?
On February 7, 2025, bóng đá hôm nay trực tiếp Standing Committee of bóng đá hôm nay trực tiếp National Assembly issuedResolution 1403/NQ-UBTVQH15approving bóng đá hôm nay trực tiếp proposal of bóng đá hôm nay trực tiếp Prosecutor General of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam concerning bóng đá hôm nay trực tiếp working structure of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam.
Download Resolution 1403/NQ-UBTVQH15here
According toResolution 1403/NQ-UBTVQH15, bóng đá hôm nay trực tiếp streamlined working structure of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam includes:
(1) Supervisory Board;
(2) Office;
(3) Department for Prosecution and Investigation of Security Cases;
(4) Department for Prosecution and Investigation of Social Order Cases;
(5) Department for Prosecution and Investigation of Economic and Corruption Cases;
(6) Department for Prosecution and Investigation of Drug-related Cases;
(7) Department for Prosecution and Investigation of Judicial Cases;
(8) Department for Prosecution and Criminal Trial Supervision;
(9) Investigation Agency of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam;
(10) Department for Detention and Criminal Sentence Enforcement Supervision;
(11) Department for Civil Cases Supervision;
(12) Department for Administrative, Commercial Business Cases Supervision;
(13) Department for Civil Sentence Enforcement Supervision;
(14) Department for Complaint and Accusation Resolution Supervision on Judicial Matters;
(15) Department for International Cooperation and Judicial Assistance in Criminal Matters;
(16) Legal Department;
(17) Personnel Organization Department;
(18) Department of Crime Statistics and Digital Transformation;
(19) Finance Department;
(20) Inspection;
(21) Procuracy University (including a branch in Ho Chi Minh City);
(22) Institute of Procuratorial Science;
(23) Legal Protection Newspaper;
(24) Central Military Procuracy.
What is bóng đá hôm nay trực tiếp Resolution 1403 2025 regarding bóng đá hôm nay trực tiếp working structure of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam after organizational downsizing?(Image from bóng đá hôm nay trực tiếp Internet)
Are bóng đá hôm nay trực tiếp responsibility allowances for prosecutors of bóng đá hôm nay trực tiếp People's Procuracy of Vietnam subject to personal income tax?
According to Article 1 ofDecision 138/2005/QD-TTg, it is stipulated as follows:
Prosecutors of People's Procuracies at all levels (including bóng đá hôm nay trực tiếp Prosecutor General of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam), investigators at all levels, and inspectors at all levels are entitled to a responsibility allowance according to bóng đá hôm nay trực tiếp prosecutor's profession as follows:
- bóng đá hôm nay trực tiếp Prosecutor General of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam, Prosecutors of bóng đá hôm nay trực tiếp Supreme People's Procuracy of Vietnam, and senior investigators are entitled to a responsibility allowance equal to 20% of bóng đá hôm nay trực tiếp current salary plus leadership position allowance and seniority allowance beyond bóng đá hôm nay trực tiếp salary scale (if any).
- Prosecutors of provincial-level People's Procuracies and intermediate investigators are entitled to a responsibility allowance equal to 25% of bóng đá hôm nay trực tiếp current salary plus leadership position allowance and seniority allowance beyond bóng đá hôm nay trực tiếp salary scale (if any).
- Prosecutors of district-level People's Procuracies and junior investigators are entitled to a responsibility allowance equal to 30% of bóng đá hôm nay trực tiếp current salary plus leadership position allowance and seniority allowance beyond bóng đá hôm nay trực tiếp salary scale (if any).
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Additionally, pursuant to point b.11, Clause 2, Article 2 ofCircular 111/2013/TT-BTCstipulating non-taxable allowances and subsidies, as follows:
Taxable Income
According to Article 3 of bóng đá hôm nay trực tiếp Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable income includes:
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- Income from Wages and Salaries
Income from wages and salaries is bóng đá hôm nay trực tiếp income received by employees from employers, including:
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b) Allowances and subsidies, except for bóng đá hôm nay trực tiếp following allowances and subsidies:
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b.11) Specific professional allowances.
Allowances, subsidies, and levels of allowances and subsidies that are not included in taxable income as guided in point b, clause 2, this Article must be regulated by competent State authorities.
If guidelines concerning allowances and subsidies, levels of allowances and subsidies apply to bóng đá hôm nay trực tiếp State sector, other economic sectors, and other business facilities are entitled to refer to bóng đá hôm nay trực tiếp list and allowance and subsidy levels guided for bóng đá hôm nay trực tiếp State sector for deduction.
If bóng đá hôm nay trực tiếp allowance and subsidy received are higher than bóng đá hôm nay trực tiếp allowance and subsidy levels as guided above, bóng đá hôm nay trực tiếp excess must be calculated into taxable income.
Special compensation for relocation for foreigners residing in Vietnam and for Vietnamese going to work abroad is deductible according to bóng đá hôm nay trực tiếp levels recorded in labor contracts or collective labor agreements.
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In reference to Section 10, specific professional allowances in bóng đá hôm nay trực tiếp General List of Allowances and Subsidies issued by competent state authorities as a basis for determining personal income tax liabilities from wages and salaries, as perOfficial Dispatch 1381/TCT-TNCN of 2014of bóng đá hôm nay trực tiếp General Department of Taxation, bóng đá hôm nay trực tiếp responsibility allowances of Prosecutors of bóng đá hôm nay trực tiếp People's Procuracy fall under specific professional allowances.
From bóng đá hôm nay trực tiếp above regulations, it can be seen that bóng đá hôm nay trực tiếp responsibility allowances for Prosecutors of bóng đá hôm nay trực tiếp People's Procuracy will not be subject to personal income tax for bóng đá hôm nay trực tiếp portion of bóng đá hôm nay trực tiếp allowance within bóng đá hôm nay trực tiếp prescribed level. If Prosecutors of bóng đá hôm nay trực tiếp People's Procuracy receive an allowance higher than bóng đá hôm nay trực tiếp prescribed allowance, bóng đá hôm nay trực tiếp excess must be calculated into taxable personal income.
What income is exempt from personal income tax in Vietnam?
According to Article 4 of bóng đá hôm nay trực tiếpLaw on Personal Income Tax 2007as supplemented by Clause 3, Article 2 of bóng đá hôm nay trực tiếpLaw Amending Various Tax Laws 2014and amended by Clause 2, Article 1 of bóng đá hôm nay trực tiếpLaw Amending bóng đá hôm nay trực tiếp Law on Personal Income Tax 2012, bóng đá hôm nay trực tiếp income exempt from personal income tax includes:
- Income from bóng đá hôm nay trực tiếp transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grandchildren; siblings to each other.
- Income from bóng đá hôm nay trực tiếp transfer of houses, bóng đá hôm nay trực tiếp right to use homestead land, and assets attached to homestead land in cases where individuals have only one house or homestead land.
- Income from bóng đá hôm nay trực tiếp value of land use rights of individuals allocated land by bóng đá hôm nay trực tiếp State.
- Income from inheritance, gifts that are real estate received from spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grandchildren; siblings to each other.
- Income of households and individuals directly engaged in agricultural, forestry, salt production, aquaculture, and fishing activities that have not been processed into other products or have only been minimally processed.
- Income from bóng đá hôm nay trực tiếp conversion of agricultural land allocated by bóng đá hôm nay trực tiếp State to households and individuals for production.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- bóng đá hôm nay trực tiếp salary portion for night work or overtime paid higher than daytime work as prescribed by law.
- Retirement pensions paid by bóng đá hôm nay trực tiếp Social Insurance Fund; monthly pensions paid by voluntary pension funds.
- Income from scholarships, including:
+ Scholarships received from bóng đá hôm nay trực tiếp state budget;
+ Scholarships received from domestic and foreign organizations under their scholarship support programs.
- Income from life and non-life insurance contract compensation, work accident compensation, state compensation, and other compensations as prescribed by law.
- Income received from charitable funds that are permitted or recognized by competent state authorities, operating for charitable, humanitarian, and non-profit purposes.
- Income received from foreign aid for charitable, humanitarian purposes in both governmental and non-governmental forms approved by competent state authorities.
- Income from wages, salaries of Vietnamese crew members working for foreign ships or Vietnamese ships on international routes.
- Income of individuals who are ship owners, individuals who have bóng đá hôm nay trực tiếp right to use ships, and individuals working on ships from activities supplying goods and services directly serving offshore fishing.
