What is xoilac tv trực tiếp bóng đá hôm nay tax rate for business activities of Vietnamese non-residents?
What is xoilac tv trực tiếp bóng đá hôm nay tax rate for business activities of Vietnamese non-residents?
According to Clause 3, Article 25 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, specific regulations on taxes regarding income from business are stipulated.
Tax on Income from Business
......
- Revenue is xoilac tv trực tiếp bóng đá hôm nay total amount arising from xoilac tv trực tiếp bóng đá hôm nay provision of goods and services, including expenses paid by xoilac tv trực tiếp bóng đá hôm nay buyer to xoilac tv trực tiếp bóng đá hôm nay Vietnamese non-resident that are non-refundable.
In cases where xoilac tv trực tiếp bóng đá hôm nay contract agreement does not include personal income tax, xoilac tv trực tiếp bóng đá hôm nay taxable revenue must be converted to xoilac tv trực tiếp bóng đá hôm nay total amount received in any form by xoilac tv trực tiếp bóng đá hôm nay Vietnamese non-resident from xoilac tv trực tiếp bóng đá hôm nay provision of goods and services in Vietnam, regardless of xoilac tv trực tiếp bóng đá hôm nay location of xoilac tv trực tiếp bóng đá hôm nay business activities.
- xoilac tv trực tiếp bóng đá hôm nay tax rate on income from business is defined for each field, sector of production, and business as follows:
a) 1% for business activities of goods;
b) 5% for business activities of services;
c) 2% for activities of production, construction, transportation, and other business activities.
Thus, based on xoilac tv trực tiếp bóng đá hôm nay above regulation, xoilac tv trực tiếp bóng đá hôm nay tax rate for business activities of goods by Vietnamese non-residents is 1%.
What is xoilac tv trực tiếp bóng đá hôm nay tax rate for business activities of Vietnamese non-residents?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
When is xoilac tv trực tiếp bóng đá hôm nay taxable period for income from sevice provision of Vietnamese non-residents?
According to Article 32 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, specific guidelines are provided as follows:
Timing for Determining Taxable Income
- xoilac tv trực tiếp bóng đá hôm nay timing for determining taxable income for income stipulated in Article 25 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law is when xoilac tv trực tiếp bóng đá hôm nay Vietnamese non-resident receives income or when xoilac tv trực tiếp bóng đá hôm nay invoice for selling goods or providing services is issued.
- xoilac tv trực tiếp bóng đá hôm nay timing for determining taxable income for income stipulated in Articles 26, 27, 30, and 31 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law is when xoilac tv trực tiếp bóng đá hôm nay organization or individual in Vietnam pays income to xoilac tv trực tiếp bóng đá hôm nay Vietnamese non-resident, or when xoilac tv trực tiếp bóng đá hôm nay Vietnamese non-resident receives income from an organization or individual abroad.
- xoilac tv trực tiếp bóng đá hôm nay timing for determining taxable income for income stipulated in Articles 28 and 29 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law is when xoilac tv trực tiếp bóng đá hôm nay transfer contract becomes effective.
Thus, based on xoilac tv trực tiếp bóng đá hôm nay above regulation, xoilac tv trực tiếp bóng đá hôm nay taxable period for income from sevice provision of Vietnamese non-residents is determined when xoilac tv trực tiếp bóng đá hôm nay Vietnamese non-resident receives income or when xoilac tv trực tiếp bóng đá hôm nay invoice for selling goods or providing services is issued.
How is xoilac tv trực tiếp bóng đá hôm nay tax period for Vietnamese non-residents calculated?
According to Article 7 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, as amended by Clause 3, Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmended Personal Income Tax Law 2012, specific provisions are given as follows:
Tax Period
- xoilac tv trực tiếp bóng đá hôm nay tax period for resident individuals is stipulated as follows:
a) xoilac tv trực tiếp bóng đá hôm nay tax period by year applies to income from business; income from salaries and wages;
b) xoilac tv trực tiếp bóng đá hôm nay tax period for each occurrence of income applies to income from capital investment; income from capital transfers, excluding income from securities transfers; income from real estate transfers; income from winnings; income from royalties; income from franchising; income from inheritance; income from gifts;
c) xoilac tv trực tiếp bóng đá hôm nay tax period for each occurrence of transfer or annually for income from securities transfers.
- xoilac tv trực tiếp bóng đá hôm nay tax period for Vietnamese non-residents is calculated for each occurrence of income for all taxable income.
Thus, according to xoilac tv trực tiếp bóng đá hôm nay above regulation, xoilac tv trực tiếp bóng đá hôm nay tax period for Vietnamese non-residents is calculated for each occurrence of income for all taxable income.
Is personal exemption applicable to income from business of Vietnamese non-residents?
Based on Article 19 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, as amended by Clause 4, Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmended Personal Income Tax Law 2012, Article 1 ofResolution 954/2020/UBTVQH14, and Clause 4, Article 6 of xoilac tv trực tiếp bóng đá hôm nayAmendment of Laws on Taxation 2014, specific provisions about personal exemption are provided as follows:
personal exemption
1. personal exemption is xoilac tv trực tiếp bóng đá hôm nay amount deducted from taxable income before calculating tax on income from business, salary, and wages for taxpayers who are resident individuals.xoilac tv trực tiếp bóng đá hôm nay personal exemption includes two parts:
a) Deduction for taxpayers is 11 million VND/month (132 million VND/year);
b) Deduction for each dependent is 4.4 million VND/month.
- xoilac tv trực tiếp bóng đá hôm nay determination of xoilac tv trực tiếp bóng đá hôm nay personal exemption for dependents follows xoilac tv trực tiếp bóng đá hôm nay principle that each dependent is only deducted once from one taxpayer.
- Dependents are those whom xoilac tv trực tiếp bóng đá hôm nay taxpayer has xoilac tv trực tiếp bóng đá hôm nay responsibility to support, including:
a) Minor children; disabled children unable to work;
b) Individuals without income or with income not exceeding xoilac tv trực tiếp bóng đá hôm nay designated level, including adult children studying at universities, colleges, professional secondary, or vocational education; spouses unable to work; parents who are retired or unable to work; others without support whom xoilac tv trực tiếp bóng đá hôm nay taxpayer must directly support.
xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam stipulates xoilac tv trực tiếp bóng đá hôm nay income level and declaration to determine dependents eligible for personal exemption.
Thus, according to xoilac tv trực tiếp bóng đá hôm nay above regulation, income from business of Vietnamese non-residents is not eligible for personal exemption.
