When shall Vietnamese residents with income from salaries and wages settle personal income vtv2 trực tiếp bóng đá hôm nay directly with the vtv2 trực tiếp bóng đá hôm nay authorities?
When shallVietnamese residents with income from salaries and wages settle personal income vtv2 trực tiếp bóng đá hôm nay directly with the vtv2 trực tiếp bóng đá hôm nay authorities?
According to Point d.3, Clause 6, Article 8 ofDecree 126/2020/ND-CP, Vietnamese residents with income from salaries and wages directly declare personal income vtv2 trực tiếp bóng đá hôm nay finalization with the vtv2 trực tiếp bóng đá hôm nay authorities in the following cases:
- When there is additional vtv2 trực tiếp bóng đá hôm nay payable or there is overpaid vtv2 trực tiếp bóng đá hôm nay requested for a refund or offset in the next vtv2 trực tiếp bóng đá hôm nay declaration period, except in the following cases:
+ Individuals with additional vtv2 trực tiếp bóng đá hôm nay payable after finalization for each year of 50,000 VND or less;
+ Individuals whose vtv2 trực tiếp bóng đá hôm nay payable is less than the vtv2 trực tiếp bóng đá hôm nay prepaid and do not request a vtv2 trực tiếp bóng đá hôm nay refund or offset in the next vtv2 trực tiếp bóng đá hôm nay declaration period;
+ Individuals with income from salaries and wages under a labor contract of 3 months or more at one unit and simultaneously have incidental income at other places with an average monthly income in the year not exceeding 10 million VND which has already had a personal income vtv2 trực tiếp bóng đá hôm nay deduction at a rate of 10% if no request is made, no vtv2 trực tiếp bóng đá hôm nay finalization is required for this part of income;
+ Individuals whose life insurance (excluding voluntary retirement insurance) and other non-compulsory insurance with accumulated insurance premiums purchased by the employer, where the employer or insurer has deducted personal income vtv2 trực tiếp bóng đá hôm nay at a rate of 10% on the insurance premiums corresponding to the portion purchased or contributed by the employer for the employee, are not required to finalize personal income vtv2 trực tiếp bóng đá hôm nay for this income portion.
- Individuals present in Vietnam in the first calendar year for less than 183 days, but present for 183 days or more in 12 consecutive months from the first day in Vietnam.
- Foreign individuals concluding employment contracts in Vietnam must finalize taxes with vtv2 trực tiếp bóng đá hôm nay authorities before departure. If individuals have not finalized taxes with the vtv2 trực tiếp bóng đá hôm nay authorities, they must authorize an income-paying organization or another organization or individual to finalize taxes according to the vtv2 trực tiếp bóng đá hôm nay finalization regulations for individuals. If the employed organization or other organization or individual authorized to finalize the vtv2 trực tiếp bóng đá hôm nay bears responsibility for any additional personal income vtv2 trực tiếp bóng đá hôm nay liabilities or refunds of overpaid vtv2 trực tiếp bóng đá hôm nay for the individual.
- Vietnamese residents with income from salaries and wages also subject to vtv2 trực tiếp bóng đá hôm nay reduction due to natural disasters, fires, accidents, or serious diseases affecting the ability to pay taxes must declare vtv2 trực tiếp bóng đá hôm nay finalization directly with the vtv2 trực tiếp bóng đá hôm nay authorities following regulations, rather than authorizing income-paying organizations or individuals to finalize taxes on their behalf.
When shall Vietnamese residents with income from salaries and wages settle personal income vtv2 trực tiếp bóng đá hôm nay directly with the vtv2 trực tiếp bóng đá hôm nay authorities?(Image from the Internet)
Who is personal income taxpayer in Vietnam?
Based on Article 2 of thePersonal Income vtv2 trực tiếp bóng đá hôm nay Law 2007, individuals subject to personal income vtv2 trực tiếp bóng đá hôm nay in 2024 are as follows:
- Individuals liable to personal income vtv2 trực tiếp bóng đá hôm nay are Vietnamese residents with taxable income prescribed in Article 3 of thePersonal Income vtv2 trực tiếp bóng đá hôm nay Law 2007arising inside and outside the Vietnamese territory, and non-Vietnamese residents with taxable income prescribed in Article 3 of thePersonal Income vtv2 trực tiếp bóng đá hôm nay Law 2007arising within Vietnamese territory.
- Vietnamese residents are those who meet one of the following conditions:
+ Present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months from the first day present in Vietnam;
+ Have a permanent residence in Vietnam, including having a registered permanent residence or a rented house to live in Vietnam under a term lease contract.
- Non-Vietnamese residents are those who do not meet the conditions specified in Clause 2, Article 2 of thePersonal Income vtv2 trực tiếp bóng đá hôm nay Law 2007.
- Taxpayers declare personal income vtv2 trực tiếp bóng đá hôm nay.
What are the penalties for late payment of personal income vtv2 trực tiếp bóng đá hôm nay in Vietnam?
According to Clause 2, Article 59 of thevtv2 trực tiếp bóng đá hôm nay Administration Law 2019, the following regulations apply:
Handling late vtv2 trực tiếp bóng đá hôm nay payment
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2. The rate and duration of late payment calculation are specified as follows:
a) The rate of late payment interest is 0.03%/day on the amount of late vtv2 trực tiếp bóng đá hôm nay payment;
b) The duration of late payment interest is calculated continuously from the day following the day when the late payment arises as prescribed in Clause 1 of this Article until the day immediately preceding the day the vtv2 trực tiếp bóng đá hôm nay debt, vtv2 trực tiếp bóng đá hôm nay refunds recovered, additional vtv2 trực tiếp bóng đá hôm nay liabilities, and assessed vtv2 trực tiếp bóng đá hôm nay amounts are paid to the state budget.
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Thus, the late payment interest for personal income vtv2 trực tiếp bóng đá hôm nay per day is calculated by the formula:
Late payment interest = 0.03% x Amount of late vtv2 trực tiếp bóng đá hôm nay payment.
