When does vtv2 trực tiếp bóng đá hôm nay enterprise apply for taxpayer registration for vtv2 trực tiếp bóng đá hôm nay dependants of employees in Vietnam?

When does vtv2 trực tiếp bóng đá hôm nay enterprise apply for taxpayer registration for vtv2 trực tiếp bóng đá hôm nay dependants of employees in Vietnam?

Based on Article 33 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv2 trực tiếp bóng đá hôm nay regulations on vtv2 trực tiếp bóng đá hôm nay deadline for initial taxpayer registration are as follows:

Deadline for Initial Taxpayer Registration

1. For taxpayers registering concurrently with enterprise registration, cooperative registration, or business registration, vtv2 trực tiếp bóng đá hôm nay deadline for taxpayer registration is vtv2 trực tiếp bóng đá hôm nay deadline for enterprise registration, cooperative registration, or business registration as stipulated by law.

2. For taxpayers directly registering with vtv2 trực tiếp bóng đá hôm nay tax authority, vtv2 trực tiếp bóng đá hôm nay deadline for taxpayer registration is 10 working days from vtv2 trực tiếp bóng đá hôm nay following dates:

a) Issuance of vtv2 trực tiếp bóng đá hôm nay Business Registration Certificate, Establishment and Operation License, Investment Registration Certificate, or Establishment Decision;

b) Commencement of business activities for entities not subject to business registration, or business households and individuals subject to business registration but not yet granted a Business Registration Certificate;

c) Obligation to withhold tax and remit tax on behalf of others arises; organizations remit tax on behalf of individuals per a contract or business cooperation agreement;

d) Signing of a contract to receive vtv2 trực tiếp bóng đá hôm nay main contractor or subcontractor when foreign contractors or subcontractors declare and pay tax directly to vtv2 trực tiếp bóng đá hôm nay tax authority; signing of a contract or oil and gas agreement;

dd) An obligation for personal income tax arises;

e) A request for tax refund arises;

g) Arising other obligations with vtv2 trực tiếp bóng đá hôm nay state budget.

3. Organizations or individuals paying income have vtv2 trực tiếp bóng đá hôm nay responsibility to apply for taxpayer registration on behalf of individuals who earn income within 10 working days from vtv2 trực tiếp bóng đá hôm nay date vtv2 trực tiếp bóng đá hôm nay tax obligation arises in cases where vtv2 trực tiếp bóng đá hôm nay individual does not have a tax code; apply for taxpayer registration on behalf of vtv2 trực tiếp bóng đá hôm nay dependants of taxpayers within 10 working days from vtv2 trực tiếp bóng đá hôm nay date vtv2 trực tiếp bóng đá hôm nay taxpayer registers for personal exemptions in accordance with vtv2 trực tiếp bóng đá hôm nay law in cases where vtv2 trực tiếp bóng đá hôm nay dependent does not have a tax code.

In cases where vtv2 trực tiếp bóng đá hôm nay dependent does not have a tax code, vtv2 trực tiếp bóng đá hôm nay company has vtv2 trực tiếp bóng đá hôm nay responsibility to register vtv2 trực tiếp bóng đá hôm nay taxpayer on behalf of vtv2 trực tiếp bóng đá hôm nay taxpayer's dependent within 10 working days from vtv2 trực tiếp bóng đá hôm nay date vtv2 trực tiếp bóng đá hôm nay taxpayer registers for personal exemptions according to vtv2 trực tiếp bóng đá hôm nay law.

When does vtv2 trực tiếp bóng đá hôm nay enterprise apply for taxpayer registration for vtv2 trực tiếp bóng đá hôm nay dependants of employees in Vietnam?(Image from Internet)

What is vtv2 trực tiếp bóng đá hôm nay personal exemption level for dependants in Vietnam?

According to Article 1 of vtv2 trực tiếp bóng đá hôm nay Resolution issued withResolution 954/2020/UBTVQH14, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:

personal exemption

Adjust vtv2 trực tiếp bóng đá hôm nay personal exemption level stipulated in Clause 1, Article 19 of vtv2 trực tiếp bóng đá hôm nay Personal Income Tax Law No. 04/2007/QH12, which has been amended and supplemented by Law No. 26/2012/QH13 as follows:

1. Deduction amount for vtv2 trực tiếp bóng đá hôm nay taxpayer is 11 million VND/month (132 million VND/year);

2. Deduction amount for each dependent is 4.4 million VND/month.

vtv2 trực tiếp bóng đá hôm nay employee is granted a personal exemption of 4.4 million VND/month for each dependent.

Who is considered a dependent of vtv2 trực tiếp bóng đá hôm nay employee in Vietnam?

Based on Article 9 ofCircular 111/2013/TT-BTC, employees are entitled to apply for personal exemptions for vtv2 trực tiếp bóng đá hôm nay following dependants:

- Children: biological children, legally adopted children, illegitimate children, stepchildren of vtv2 trực tiếp bóng đá hôm nay wife or husband, specifically including:

+ Children under 18 years old (full years and months).

+ Children from 18 years old or older with disabilities, unable to work.

+ Children studying in Vietnam or abroad at vtv2 trực tiếp bóng đá hôm nay university, college, vocational secondary, or vocational training levels, including children from 18 years old and above still in high school (including waiting for college entrance exam results from June to September in 12th grade) with no income or an average monthly income of not more than 1,000,000 VND from all sources.

- vtv2 trực tiếp bóng đá hôm nay spouse of vtv2 trực tiếp bóng đá hôm nay taxpayer who meets vtv2 trực tiếp bóng đá hôm nay conditions at Point dd, Clause 1, Article 9 ofCircular 111/2013/TT-BTC.

- Biological parents; parents-in-law (or parents-in-law); stepfather, stepmother; lawful adoptive parents of vtv2 trực tiếp bóng đá hôm nay taxpayer meeting vtv2 trực tiếp bóng đá hôm nay conditions at Point dd, Clause 1, Article 9 ofCircular 111/2013/TT-BTC.

- Other individuals without support that vtv2 trực tiếp bóng đá hôm nay taxpayer must directly nurture and meet vtv2 trực tiếp bóng đá hôm nay conditions at Point dd, Clause 1, Article 9 ofCircular 111/2013/TT-BTC:

+ Siblings of vtv2 trực tiếp bóng đá hôm nay taxpayer.

+ Grandparents; uncles, aunts, uncles of vtv2 trực tiếp bóng đá hôm nay taxpayer.

+ Nephews and nieces of vtv2 trực tiếp bóng đá hôm nay taxpayer, including: children of siblings.

+ Other individuals whom vtv2 trực tiếp bóng đá hôm nay taxpayer is obligated to support as prescribed by law.

- Individuals accounted as dependants according to vtv2 trực tiếp bóng đá hôm nay guidelines at Subsections d.2, d.3, d.4, Point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC:

+ For individuals in working age, they must meet vtv2 trực tiếp bóng đá hôm nay following conditions:

+ Disabled, unable to work.

+ Have no income or an average monthly income not exceeding 1,000,000 VND from all sources for vtv2 trực tiếp bóng đá hôm nay year.

+ For individuals outside vtv2 trực tiếp bóng đá hôm nay working age, they must have no income or an average monthly income not exceeding 1,000,000 VND from all sources for vtv2 trực tiếp bóng đá hôm nay year.

- Disabled individuals unable to work, as guided at Subitem đ.1.1 Point ddClause 1 Article 9 ofCircular 111/2013/TT-BTC, are those regulated under vtv2 trực tiếp bóng đá hôm nay law for people with disabilities and those with conditions prohibiting work (such as AIDS, cancer, chronic kidney failure, etc.).