What is the lịch trực tiếp bóng đá hôm nay rate on income from business activities for each business line in Vietnam?

What is the lịch trực tiếp bóng đá hôm nay rate on income from business activities for each business line in Vietnam?

* For resident individuals:

Based on Article 10 of the2007 Personal Income lịch trực tiếp bóng đá hôm nay Law(amended by Clause 4 Article 2 of the2014 Law on Amending Laws on Taxes):

lịch trực tiếp bóng đá hôm nay for individual business:

1. Individual businesses shall pay personal income lịch trực tiếp bóng đá hôm nay based on the revenue ratio for each business line, and business activity.

2. Revenue is the total amount of money from sales, processing fees, commissions, and service provision arising in the lịch trực tiếp bóng đá hôm nay period from production and business activities of goods and services.

In cases where individual businesses cannot determine their revenue, the lịch trực tiếp bóng đá hôm nay authority has the authority to determine the revenue according to the provisions of the lịch trực tiếp bóng đá hôm nay management law.

3. lịch trực tiếp bóng đá hôm nay rates:

a) Distribution and supply of goods: 0.5%;

b) Services, construction without providing materials: 2%.

For asset leasing, insurance agency, lottery agency, and multi-level selling activities: 5%;

c) Production, transportation, services related to goods, construction with the provision of materials: 1.5%;

d) Other business activities: 1%.

The lịch trực tiếp bóng đá hôm nay rates for resident individuals in business are as follows:

- Distribution and supply of goods: 0.5%;

- Services, construction without providing materials: 2%.

For asset leasing, insurance agency, lottery agency, and multi-level selling activities: 5%;

- Production, transportation, services related to goods, construction with the provision of materials: 1.5%;

- Other business activities: 1%.

* For non-resident individuals:

Based on Article 25 of the2007 Personal Income lịch trực tiếp bóng đá hôm nay Law:

lịch trực tiếp bóng đá hôm nay on income from business:

1. Taxes on income from business activities of non-resident individuals are determined by the revenue from the production and business activities specified in Clause 2 of this Article multiplied by the lịch trực tiếp bóng đá hôm nay rates specified in Clause 3 of this Article.

2. Revenue is the total money arising from providing goods and services, including costs paid by the buyer for the non-resident individual without reimbursement.

If the contract agreement does not include personal income lịch trực tiếp bóng đá hôm nay, the taxable revenue must be converted to the total amount that the non-resident individual receives in any form from the provision of goods and services in Vietnam, regardless of the location of the business activities.

3. lịch trực tiếp bóng đá hôm nay rates for income from business activities in each field and sector are as follows:

a) 1% for business activities of goods;

b) 5% for business activities of services;

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

The lịch trực tiếp bóng đá hôm nay rates for income from business activities of non-resident individuals in each field and sector are as follows:

- For business activities of goods: 1%;

- For business activities of services: 5%;

- For production, construction, transportation, and other business activities: 2%.

What is the lịch trực tiếp bóng đá hôm nay rate on income from business activities for each business line in Vietnam?​ (Image from the Internet)

What is the lịch trực tiếp bóng đá hôm nay period for business income in Vietnam?

Based on Article 7 of the2007 Personal Income lịch trực tiếp bóng đá hôm nay Law(amended by Clause 3 Article 1 of the2012 Amended Personal Income lịch trực tiếp bóng đá hôm nay Law):

lịch trực tiếp bóng đá hôm nay periods:

1. lịch trực tiếp bóng đá hôm nay periods for resident individuals are prescribed as follows:

a) The annual lịch trực tiếp bóng đá hôm nay period applies to income from business activities, salary, and wages;

b) The lịch trực tiếp bóng đá hôm nay period for each income generation applies to income from capital investment, capital transfer (excluding securities transfer), real estate transfer, winnings, royalties, franchising, inheritance, and gifts;

c) The lịch trực tiếp bóng đá hôm nay period for each securities transfer or annually for income from securities transfer.

2. lịch trực tiếp bóng đá hôm nay periods for non-resident individuals apply to each income generation for all taxable incomes.

The lịch trực tiếp bóng đá hôm nay period for resident individuals with business income is annually.

The lịch trực tiếp bóng đá hôm nay period for non-resident individuals with business income is determined based on each income occurrence.

What business lines are subject to personal income lịch trực tiếp bóng đá hôm nay in Vietnam?

Based on Clause 1 Article 2 ofCircular 111/2013/TT-BTC, the business income subject to personal income lịch trực tiếp bóng đá hôm nay includes income derived from production and business activities in the following fields:

(1) Income from the production and business of goods and services in all fields and sectors prescribed by law, such asproduction and business of goods; construction; transportation; catering; and service businesses, including rental services for houses, land use rights, water surfaces, and other assets.

(2) Income from independent practice activities of individuals in fields and sectors with licenses or practice certificates as required by law.

(3) Income from production and business activities in agriculture, forestry, salt production, and aquaculture that do not meet the conditions for lịch trực tiếp bóng đá hôm nay exemption as guided at point e clause 1 Article 3 ofCircular 111/2013/TT-BTC.