Trong thuế lịch trực tiếp bóng đá hôm nay cá nhân thì lịch trực tiếp bóng đá hôm nay từ tiền lương áp dụng kỳ tính thuế
What is the tax period applicable toVietnamese residents when calculating personal xem bóng đá trực tiếp vtv2 tax?
Pursuant to Article 7 of theLaw on Personal xem bóng đá trực tiếp vtv2 Tax 2007(amended by Clause 3, Article 1 of theLaw on Amendment to the Law on Personal xem bóng đá trực tiếp vtv2 Tax 2012), the tax period is regulated as follows:
Tax period
1. The tax period for Vietnamese residents is regulated as follows:
a) The annual tax period applies to xem bóng đá trực tiếp vtv2 from business activities; xem bóng đá trực tiếp vtv2 from salaries and wages;
b) The tax period per occurrence of xem bóng đá trực tiếp vtv2 applies to xem bóng đá trực tiếp vtv2 from capital investment; xem bóng đá trực tiếp vtv2 from capital transfer, excluding xem bóng đá trực tiếp vtv2 from securities transfer; xem bóng đá trực tiếp vtv2 from real estate transfer; winnings from prizes; xem bóng đá trực tiếp vtv2 from royalties; xem bóng đá trực tiếp vtv2 from franchising; xem bóng đá trực tiếp vtv2 from inheritance; xem bóng đá trực tiếp vtv2 from gifts;
c) The tax period is per occurrence of transfer or annually for xem bóng đá trực tiếp vtv2 from securities transfer.
2. The tax period for non-Vietnamese residents is calculated per occurrence of xem bóng đá trực tiếp vtv2 for all taxable xem bóng đá trực tiếp vtv2.
Thus, according to the above regulations, xem bóng đá trực tiếp vtv2 from salaries or wages in personal xem bóng đá trực tiếp vtv2 tax is subject to the annual tax period.
What is the tax period applicable to Vietnamese residents when calculating personal xem bóng đá trực tiếp vtv2 tax?(Image from the Internet)
Vietnam: When is taxable xem bóng đá trực tiếp vtv2 from salaries or wages determined?
Pursuant to Article 11 of theLaw on Personal xem bóng đá trực tiếp vtv2 Tax 2007as follows:
Taxable xem bóng đá trực tiếp vtv2 from salaries and wages
1. Taxable xem bóng đá trực tiếp vtv2 from salaries and wages is determined by the total xem bóng đá trực tiếp vtv2 specified in Clause 2, Article 3 of this Law, which the taxpayer receives during the tax period.
2. The point in time to determine taxable xem bóng đá trực tiếp vtv2 from salaries and wages is when the organization or individual pays xem bóng đá trực tiếp vtv2 to the taxpayer or when the taxpayer receives the xem bóng đá trực tiếp vtv2.
Specifically, this issue of taxation on xem bóng đá trực tiếp vtv2 from salaries or wages is also guided by Article 27 in theNghị định 65/2013/NĐ-CPamended by Clause 8, Article 2 ofDecree 12/2015/ND-CPas follows:
Tax on xem bóng đá trực tiếp vtv2 from salaries and wages
1. Taxable xem bóng đá trực tiếp vtv2 from salaries and wages is determined according to Clause 2, Article 3 of this Decree.
2. The point in time to determine taxable xem bóng đá trực tiếp vtv2 from salaries and wages is when the employer pays the salary or wage to the taxpayer or when the taxpayer receives the xem bóng đá trực tiếp vtv2.
In case the employer purchases life insurance (excluding voluntary pension insurance), other non-mandatory insurance with accumulated insurance premiums for employees from insurers established and operating under Vietnamese law, the employee does not need to account for it as taxable xem bóng đá trực tiếp vtv2 at the time of insurance purchase. At the maturity of the contract, the insurer is responsible for withholding 10% tax on the accumulated premium amount equivalent to the part purchased by the employer for the employee from July 1, 2013.
In case the employer purchases life insurance (excluding voluntary pension insurance), other non-mandatory insurance with accumulated insurance premiums for employees from insurers not established and operating under Vietnamese law, but authorized to sell insurance in Vietnam, the employer is responsible for withholding 10% tax on the insurance premium amount purchased or contributed before paying xem bóng đá trực tiếp vtv2 to the employee.
3. Taxable xem bóng đá trực tiếp vtv2 from salaries and wages is determined by deducting the following deductions from taxable xem bóng đá trực tiếp vtv2:
a) Social insurance contributions, health insurance contributions, unemployment insurance contributions, professional liability insurance premiums for professions required to participate in mandatory insurance, voluntary pension fund contributions, and voluntary pension insurance purchases.
The amount contributed to the voluntary pension fund and voluntary pension insurance purchase that is deductible from the taxable xem bóng đá trực tiếp vtv2 under this clause does not exceed 1,000,000 VND/month, including both the contribution by the employer for the employee and the employee's self-contribution (if any).
In case a Vietnamese resident working abroad with xem bóng đá trực tiếp vtv2 from business, salaries, and wages in a foreign country has participated in mandatory insurance contributions as per the regulations of the country where he/she is contributing such insurances like social insurance, health insurance, unemployment insurance, and professional liability insurance for some professions required to participate in mandatory insurance, these insurance contributions are deductible from the taxable xem bóng đá trực tiếp vtv2 while determining taxable xem bóng đá trực tiếp vtv2 from business, salaries, and wages;
b) Family deductions regulated in Article 12 of this Decree;
c) Contributions to charitable funds, humanitarian funds, and study promotion funds regulated in Article 13 of this Decree.
According to the above regulations, taxable xem bóng đá trực tiếp vtv2 from salaries and wages is determined at the time the organization or individual pays xem bóng đá trực tiếp vtv2 to the taxpayer or at the time the taxpayer receives the xem bóng đá trực tiếp vtv2.
Meaning that taxable xem bóng đá trực tiếp vtv2 from salaries arises when salary is paid or when the taxpayer receives the xem bóng đá trực tiếp vtv2.
What are 10 types of xem bóng đá trực tiếp vtv2 subject to personal xem bóng đá trực tiếp vtv2 tax in Vietnam?
Specifically, the types of xem bóng đá trực tiếp vtv2 prescribed in Article 3 of theLaw on Personal xem bóng đá trực tiếp vtv2 Tax 2007(amended by Clauses 1 and 2, Article 2 of theLaw on Amendments to Tax Laws 2014and amended by Clause 1, Article 1 of theLaw on Amendment to the Law on Personal xem bóng đá trực tiếp vtv2 Tax 2012) are defined as follows:
Group 1. xem bóng đá trực tiếp vtv2 from business, including:
- xem bóng đá trực tiếp vtv2 from production and business activities of goods and services;
- xem bóng đá trực tiếp vtv2 from independent professional activities of individuals with licenses or practice certificates as prescribed by law.
xem bóng đá trực tiếp vtv2 from business specified in this clause does not include xem bóng đá trực tiếp vtv2 of individual businesses with annual revenue of 100 million VND or less.
Group 2. xem bóng đá trực tiếp vtv2 from salaries and wages, including:
- Salaries and wages and other xem bóng đá trực tiếp vtv2 of the same nature;
- Allowances and subsidies, excluding the following: allowances and subsidies as per regulations for people with meritorious services; national defense and security allowances; hazardous and dangerous job allowances for specific professions or jobs in workplaces with hazardous and dangerous elements; attraction and regional allowances as stipulated by law; sudden hardship allowances, workplace accident and occupational disease allowances, one-time childbearing or adoption allowances, labor capacity reduction allowances, one-time retirement benefits, monthly survivor benefits, and other allowances as per social insurance laws; severance and unemployment allowances per the Labor Code; social protection allowances and other non-salary and non-wage allowances and subsidies as stipulated by the Government of Vietnam.
Group 3. xem bóng đá trực tiếp vtv2 from capital investment, including:
- Loan interest;
- Dividend xem bóng đá trực tiếp vtv2;
- xem bóng đá trực tiếp vtv2 from other forms of capital investment, excluding xem bóng đá trực tiếp vtv2 from government bonds.
Group 4. xem bóng đá trực tiếp vtv2 from capital transfer, including:
- xem bóng đá trực tiếp vtv2 from transferring capital shares in economic organizations;
- xem bóng đá trực tiếp vtv2 from transferring securities;
- xem bóng đá trực tiếp vtv2 from capital transfers in other forms.
Group 5. xem bóng đá trực tiếp vtv2 from real estate transfer, including:
- xem bóng đá trực tiếp vtv2 from transferring the right to use land and assets attached to land;
- xem bóng đá trực tiếp vtv2 from transferring the ownership or use rights of residential houses;
- xem bóng đá trực tiếp vtv2 from transferring land lease rights, water surface lease rights;
- Other xem bóng đá trực tiếp vtv2 received from real estate transfers in any form.
Group 6. xem bóng đá trực tiếp vtv2 from winning prizes, including:
- Lottery prizes;
- Prizes from promotional events;
- Prizes from betting activities;
- Prizes from games and contests with prizes and other forms of winnings.
Group 7. xem bóng đá trực tiếp vtv2 from royalties, including:
- xem bóng đá trực tiếp vtv2 from transferring or licensing the use of intellectual property rights;
- xem bóng đá trực tiếp vtv2 from technology transfer.
Group 8. xem bóng đá trực tiếp vtv2 from franchising.
Group 9. xem bóng đá trực tiếp vtv2 from inheritance that includes securities, capital shares in economic organizations or business establishments, real estate, and other assets requiring ownership or usage registration.
Group 10. xem bóng đá trực tiếp vtv2 from gifts that include securities, capital shares in economic organizations or business establishments, real estate, and other assets requiring ownership or usage registration.
