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When is vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income from prize-winning for personal income tax in Vietnam?
Based on Clause 3, Article 15 ofCircular 111/2013/TT-BTCstipulating vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income for personal income tax from prize-winning for resident individuals as follows:
Basis for Tax Calculation for Income from Prize-Winning
vtv5 trực tiếp bóng đá hôm nay basis for tax calculation for income from prize-winning is taxable income and tax rate.
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- Timing for Determining Taxable Income
vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income for income from prize-winning is when vtv5 trực tiếp bóng đá hôm nay organization or individual pays vtv5 trực tiếp bóng đá hôm nay prize to vtv5 trực tiếp bóng đá hôm nay winner.
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Additionally, Clause 3, Article 23 ofCircular 111/2013/TT-BTCstipulates vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income for personal income tax from prize-winning for non-resident individuals as follows:
For income from prize-winning, inheritance, gifts
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3. Timing for Determining Taxable Income
a) For income from prize-winning: vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income is when organizations or individuals in Vietnam pay vtv5 trực tiếp bóng đá hôm nay prize to vtv5 trực tiếp bóng đá hôm nay non-resident individual.
b) For income from inheritance: vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income is when vtv5 trực tiếp bóng đá hôm nay individual registers vtv5 trực tiếp bóng đá hôm nay ownership or use right of vtv5 trực tiếp bóng đá hôm nay asset in Vietnam.
c) For income from receiving gifts: vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income is when vtv5 trực tiếp bóng đá hôm nay individual registers vtv5 trực tiếp bóng đá hôm nay ownership or use right of vtv5 trực tiếp bóng đá hôm nay asset in Vietnam.
Therefore, vtv5 trực tiếp bóng đá hôm nay timing for determining personal income tax for income from prize-winning for both resident and non-resident individuals is when vtv5 trực tiếp bóng đá hôm nay organization or individual pays vtv5 trực tiếp bóng đá hôm nay prize to vtv5 trực tiếp bóng đá hôm nay winner.
When is vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income from prize-winning for personal income tax in Vietnam?(Image from Internet)
What incomes form prize-winning aretaxable in Vietnam?
According to regulations in Clause 6, Article 2 ofCircular 111/2013/TT-BTC, taxable income from prize-winning includes amounts or in-kind values that individuals receive in vtv5 trực tiếp bóng đá hôm nay following forms:
- Lottery winnings paid by lottery companies.
- Prizes from promotions when participating in vtv5 trực tiếp bóng đá hôm nay purchase of goods and services as prescribed by vtv5 trực tiếp bóng đá hôm nay Commercial Law.
- Prizes from gambling, betting forms permitted by law.
- Prizes from games, contests with prizes, and other forms of winning organized by economic organizations, administrative agencies, unions, and other organizations and individuals.
How to calculate personal income tax on prize-winning in Vietnam?
[1] For resident individuals:
Based on Article 15 ofCircular 111/2013/TT-BTCamended by Article 18 ofCircular 92/2015/TT-BTC, vtv5 trực tiếp bóng đá hôm nay formula for calculating personal income tax from prize-winning for resident individuals is:
Personal Income Tax Payable from Prize-Winning = Taxable Income x Tax Rate 10%
Where:
* Taxable income from prize-winning is defined as follows:
- Taxable income from prize-winning is vtv5 trực tiếp bóng đá hôm nay value of vtv5 trực tiếp bóng đá hôm nay prize exceeding 10 million VND that vtv5 trực tiếp bóng đá hôm nay taxpayer receives each time they win, regardless of how many times they receive vtv5 trực tiếp bóng đá hôm nay prize.
- If a prize has multiple winners, vtv5 trực tiếp bóng đá hôm nay taxable income is divided among vtv5 trực tiếp bóng đá hôm nay recipients. vtv5 trực tiếp bóng đá hôm nay prize-winner must provide legal evidence. If no legal evidence is provided, vtv5 trực tiếp bóng đá hôm nay prize-winning income is attributed to one individual. If an individual wins multiple prizes in a single event, vtv5 trực tiếp bóng đá hôm nay taxable income is calculated on vtv5 trực tiếp bóng đá hôm nay total value of vtv5 trực tiếp bóng đá hôm nay prizes.
- Taxable income for certain prize-winning games is specified as follows:
+ For lottery winnings, vtv5 trực tiếp bóng đá hôm nay income is vtv5 trực tiếp bóng đá hôm nay total value of vtv5 trực tiếp bóng đá hôm nay prize exceeding 10 million VND on one lottery ticket received in one draw, without deducting any costs.
+ For prize-winning promotions in kind, vtv5 trực tiếp bóng đá hôm nay income is vtv5 trực tiếp bóng đá hôm nay market value of vtv5 trực tiếp bóng đá hôm nay promotional product exceeding 10 million VND at vtv5 trực tiếp bóng đá hôm nay time of receiving vtv5 trực tiếp bóng đá hôm nay prize, without deducting any costs.
+ For winnings in gambling, betting forms, vtv5 trực tiếp bóng đá hôm nay income is vtv5 trực tiếp bóng đá hôm nay total prize value exceeding 10 million VND received by vtv5 trực tiếp bóng đá hôm nay participant, without deducting any costs.
[2] For non-resident individuals:
According to Article 23 ofCircular 111/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay formula for calculating personal income tax from prize-winning for non-resident individuals is:
Personal Income Tax Payable from Prize-Winning = Taxable Income x Tax Rate 10%
Where:
* Taxable income from prize-winning for non-resident individuals is defined as vtv5 trực tiếp bóng đá hôm nay value of vtv5 trực tiếp bóng đá hôm nay prize exceeding 10 million VND for each time winning in Vietnam.
- Prize-winning income for non-resident individuals is determined as for resident individuals as guided in Clause 1, Article 15 ofCircular 111/2013/TT-BTC.
