When does 35% trực tiếp bóng đá việt nam hôm nay apply to monthly salary in Vietnam?
When is35% trực tiếp bóng đá việt nam hôm nay apply to monthly salary in Vietnam?
Based on Article 14 ofDecree 65/2013/ND-CP(amended by Clause 4, Article 6 ofDecree 12/2015/ND-CP) and Clause 1, Article 18 ofCircular 111/2013/TT-BTC.
The trực tiếp bóng đá việt nam hôm nay for Vietnamese residents is applied according to the following progressive tariff:
| trực tiếp bóng đá việt nam hôm nay Bracket | Taxable Income/Year (Million VND) | Taxable Income/Month (Million VND) | trực tiếp bóng đá việt nam hôm nay Rate (%) |
| 1 | Up to 60 | Up to 5 | 5 |
| 2 | Over 60 to 120 | Over 5 to 10 | 10 |
| 3 | Over 120 to 216 | Over 10 to 18 | 15 |
| 4 | Over 216 to 384 | Over 18 to 32 | 20 |
| 5 | Over 384 to 624 | Over 32 to 52 | 25 |
| 6 | Over 624 to 960 | Over 52 to 80 | 30 |
| 7 | Over 960 | Over 80 | 35 |
The 35% trực tiếp bóng đá việt nam hôm nay applies to individuals with taxable income from salaries and wages, whereby the taxable income exceeds 80 million VND/month and exceeds 960 million VND/year.
Wherein:
- Taxable income:
Taxable Income = Taxable Revenue - Deductions
And
Taxable Revenue = Total Income - Exempted Amounts
When does 35% trực tiếp bóng đá việt nam hôm nay apply to monthly salary in Vietnam?(Image from the Internet)
What is the current trực tiếp bóng đá việt nam hôm nay in Vietnam?
According to theLuật Thuế thu bóng đá hôm nay trực tiếp cá nhân 2007 Số hiệu 04/2007/QH12and related guiding documents. To be specific, the personal income trực tiếp bóng đá việt nam hôm nay rates for 2024 are as follows:
(1) Progressive tariff:
Based on Article 22 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay, the progressive tariff is stipulated as follows:
| trực tiếp bóng đá việt nam hôm nay Bracket | Taxable Income/Year (Million VND) |
Taxable Income/Month (Million VND) |
trực tiếp bóng đá việt nam hôm nay Rate (%) |
| 1 | Up to 60 | Up to 5 | 5 |
| 2 | Over 60 to 120 | Over 5 to 10 | 10 |
| 3 | Over 120 to 216 | Over 10 to 18 | 15 |
| 4 | Over 216 to 384 | Over 18 to 32 | 20 |
| 5 | Over 384 to 624 | Over 32 to 52 | 25 |
| 6 | Over 624 to 960 | Over 52 to 80 | 30 |
| 7 | Over 960 | Over 80 | 35 |
The progressive tariff applies totaxable income from business, salaries, and wages:
Under Clause 1, Article 21 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay(amended by Clause 5, Article 1 of the2012 Amended Law on Personal Income trực tiếp bóng đá việt nam hôm nay), the taxable income for business activities, salaries, and wages is determined by the total taxable revenue stipulated in Article 10 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay(amended by Clause 4, Article 2 of the2014 Law Amending trực tiếp bóng đá việt nam hôm nay Laws) and Article 11, minus the contributions for social insurance, health insurance, unemployment insurance, occupational liability insurance for some compulsory insurance sectors, voluntary retirement funds, and deductions.
(2) Fixed trực tiếp bóng đá việt nam hôm nay Schedule
Under Article 23 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay(amended by Clause 7, Article 2 of the2014 Law Amending trực tiếp bóng đá việt nam hôm nay Laws), the fixed trực tiếp bóng đá việt nam hôm nay schedule is determined as follows:
| Taxable Income | trực tiếp bóng đá việt nam hôm nay Rate (%) |
| Income from capital investment | 5 |
| Income from royalties, franchise rights | 5 |
| Income from prizes | 10 |
| Income from inheritance, gifts | 10 |
| Income from capital transfer stipulated in Clause 1, Article 13 of the 2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay Income from securities transfer stipulated in Clause 1, Article 13 of the 2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay |
20 0.1 |
| Income from real estate transfer | 2 |
Note:The fixed trực tiếp bóng đá việt nam hôm nay schedule applies to taxable income specified in Clause 2, Article 21 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay, specifically including:
Taxable income concerning capital investment, capital transfer, real estate transfer, prizes, royalties, franchise rights, inheritance, gifts is taxable income as per theLuật Thuế thu bóng đá hôm nay trực tiếp cá nhân 2007 Số hiệu 04/2007/QH12.
Vietnam: Which incomes does progressive tariffapplyto?
As per Clause 1, Article 22 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay, it is stipulated as follows:
Progressive tariff
- The progressive tariff applies to taxable income stipulated in Clause 1, Article 21 of this Law.
...
Thus, the progressive tariff applies to taxable income from business, salaries, and wages.
Taxable income concerning business activities, salaries, and wages is the total taxable revenue stipulated in Articles 10 and 11 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay, minus contributions to social insurance, health insurance, unemployment insurance, occupational liability insurance for certain compulsory insurance sectors, voluntary retirement funds, and deductions stipulated in Articles 19 and 20 of the2007 Law on Personal Income trực tiếp bóng đá việt nam hôm nay.
Note:The provision on determining trực tiếp bóng đá việt nam hôm nay for individual businesses in Clause 1, Article 21 was abolished by Clause 4, Article 6 of the2014 Law Amending trực tiếp bóng đá việt nam hôm nay Laws.
