Hoạt động kinh doanh dịch vụ của cá nhân không cư trú thì trực tiếp bóng đá hôm nay euroế suất như

Do Vietnamese non-residents pay personal income tax?

Based on Article 2 of trực tiếp bóng đá euro hôm nayLaw on Personal Income Tax 2007, specific regulations on tax payers are as follows:

Tax Payers

1. Individuals subject to personal income tax are Vietnamese residents receiving taxable income as specified in Article 3 of this Law, arising both within and outside trực tiếp bóng đá euro hôm nay territory of Vietnam, and Vietnamese non-residents receiving taxable income as specified in Article 3 of this Law, arising within trực tiếp bóng đá euro hôm nay territory of Vietnam.

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

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

b) Having a regular place of residence in Vietnam, including a registered permanent residence or a rented house to stay in Vietnam under a lease contract with a term.

3. A Vietnamese non-resident is someone who does not meet trực tiếp bóng đá euro hôm nay conditions specified in Clause 2 of this Article.

Thus, based on trực tiếp bóng đá euro hôm nay above regulation, Vietnamese non-residents are subject to personal income tax.

What is trực tiếp bóng đá euro hôm nay tax rate for service provision of Vietnamese non-residents? (Image from trực tiếp bóng đá euro hôm nay Internet)

What is trực tiếp bóng đá euro hôm nay tax rate for service provision of Vietnamese non-residents?

Based on Article 25 of trực tiếp bóng đá euro hôm nayLaw on Personal Income Tax 2007, specific provisions are as follows:

Tax on Income from Business

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

2. Revenue is trực tiếp bóng đá euro hôm nay total money arising from trực tiếp bóng đá euro hôm nay provision of goods and services, including costs paid by trực tiếp bóng đá euro hôm nay purchaser of goods and services on behalf of trực tiếp bóng đá euro hôm nay Vietnamese non-resident without reimbursement.

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 money 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 business activities.

3. trực tiếp bóng đá euro hôm nay tax rate on income from business is specified for each field, industry, and business activity as follows:

a) 1% for goods trading activities;

b) 5% for service provision;

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

Thus, based on trực tiếp bóng đá euro hôm nay above regulation, trực tiếp bóng đá euro hôm nay tax rate for service provision of Vietnamese non-residents is 5%.

When is trực tiếp bóng đá euro hôm nay timing for determining taxable income from service provision of Vietnamese non-residents?

Based on Article 32 of trực tiếp bóng đá euro hôm nayLaw on Personal Income Tax 2007, specific provisions are as follows:

Timing for Determining Taxable Income

1. trực tiếp bóng đá euro hôm nay timing for determining taxable income for trực tiếp bóng đá euro hôm nay income specified in Article 25 of trực tiếp bóng đá euro hôm nay Law on Personal Income Tax is trực tiếp bóng đá euro hôm nay time trực tiếp bóng đá euro hôm nay Vietnamese non-resident receives trực tiếp bóng đá euro hôm nay income or trực tiếp bóng đá euro hôm nay time trực tiếp bóng đá euro hôm nay sales invoice for goods or services provision is issued.

2. trực tiếp bóng đá euro hôm nay timing for determining taxable income for trực tiếp bóng đá euro hôm nay income specified in Articles 26, 27, 30, and 31 of trực tiếp bóng đá euro hôm nay Law on Personal Income Tax is trực tiếp bóng đá euro hôm nay time trực tiếp bóng đá euro hôm nay organization or individual in Vietnam pays income to trực tiếp bóng đá euro hôm nay Vietnamese non-resident or trực tiếp bóng đá euro hôm nay time trực tiếp bóng đá euro hôm nay Vietnamese non-resident receives income from trực tiếp bóng đá euro hôm nay abroad organization or individual.

3. trực tiếp bóng đá euro hôm nay timing for determining taxable income for income specified in Articles 28 and 29 of trực tiếp bóng đá euro hôm nay Law on Personal Income Tax is trực tiếp bóng đá euro hôm nay effective date of trực tiếp bóng đá euro hôm nay transfer contract.

Thus, based on trực tiếp bóng đá euro hôm nay above regulation, trực tiếp bóng đá euro hôm nay taxable timing of income from service provision for Vietnamese non-residents is trực tiếp bóng đá euro hôm nay time they receive trực tiếp bóng đá euro hôm nay income or trực tiếp bóng đá euro hôm nay time trực tiếp bóng đá euro hôm nay sales invoice for goods or services provision is issued.

How to calculate trực tiếp bóng đá euro hôm nay tax period for Vietnamese non-residents?

Based on Article 7 of trực tiếp bóng đá euro hôm nayLaw on Personal Income Tax 2007amended by Clause 3, Article 1 of trực tiếp bóng đá euro hôm nayAmended Law on Personal Income Tax 2012, specific provisions are as follows:

Tax Period

1. trực tiếp bóng đá euro hôm nay tax period for Vietnamese residents is regulated as follows:

a) trực tiếp bóng đá euro hôm nay annual tax period applies to income from business; income from wages and salaries;

b) trực tiếp bóng đá euro hôm nay tax period for each time of income occurrence applies to income from capital investment; income from capital transfer, excluding income from securities transfer; income from real estate transfer; income from winnings; income from copyright; income from franchise; income from inheritance; income from gifts;

c) trực tiếp bóng đá euro hôm nay tax period either for each time of transfer or annually applies to income from securities transfer.

2. trực tiếp bóng đá euro hôm nay tax period for Vietnamese non-residents is calculated based on each occurrence of income for all taxable income.

Thus, based on trực tiếp bóng đá euro hôm nay above regulation, trực tiếp bóng đá euro hôm nay tax period for Vietnamese non-residents is calculated based on each occurrence of income for all taxable income.