Which trực tiếp bóng đá hôm nay euro of a Vietnamese non-resident is subject to personal trực tiếp bóng đá hôm nay euro tax?
Which trực tiếp bóng đá hôm nay euro of a Vietnamese non-resident is subject to personal trực tiếp bóng đá hôm nay euro tax?
According to Point b, Clause 1, Article 2 ofDecree 65/2013/ND-CP, specific regulations regarding individuals are as follows:
Taxpayer
- Personal trực tiếp bóng đá hôm nay euro tax payers include Vietnamese residents and Vietnamese non-residents with taxable trực tiếp bóng đá hôm nay euro as stipulated in Article 3 of the Law on Personal trực tiếp bóng đá hôm nay euro Tax and Article 3 of this Decree. The scope of determining taxable trực tiếp bóng đá hôm nay euro for taxpayers is as follows:
a) For Vietnamese residents, taxable trực tiếp bóng đá hôm nay euro is trực tiếp bóng đá hôm nay euro generated both inside and outside the territory of Vietnam, regardless of where the trực tiếp bóng đá hôm nay euro is paid;
b) For Vietnamese non-residents, taxable trực tiếp bóng đá hôm nay euro is trực tiếp bóng đá hôm nay euro generated in Vietnam, regardless of where the trực tiếp bóng đá hôm nay euro is paid.
- A Vietnamese resident is someone who meets one of the following conditions:
a) Is present in Vietnam for 183 days or more in a calendar year or within 12 consecutive months from the first day of presence in Vietnam;
An individual present in Vietnam according to this point is recognized by their physical presence on the territory of Vietnam.
b) Has a permanent residence in Vietnam under one of the following circumstances:
- Has a registered permanent residence according to the provisions of the law on residence;
- Has a rented house to reside in Vietnam according to the provisions of the law on housing, with lease contracts for a term of 183 days or more during the tax year.
In the case where an individual has a permanent residence in Vietnam according to this point but is actually present in Vietnam for fewer than 183 days in the tax year and cannot prove residency in another country, that individual will be considered a resident for tax purposes in Vietnam.
- A Vietnamese non-resident is someone who does not meet the conditions set out in Clause 2 of this Article.
Thus, according to the above regulation, taxable trực tiếp bóng đá hôm nay euro for Vietnamese non-residents is trực tiếp bóng đá hôm nay euro generated in Vietnam, regardless of where the trực tiếp bóng đá hôm nay euro is paid.
Which entities are subject totax declaration declared separately in Vietnam?
According to Article 7 of theLaw on Personal trực tiếp bóng đá hôm nay euro Tax 2007as amended by Clause 3, Article 1 of theLaw on Amendments to the Law on Personal trực tiếp bóng đá hôm nay euro Tax 2012, the specifics of tax declaration declared separately are as follows:
Tax period
- The tax period for Vietnamese residents is defined as follows:
a) The annual tax period applies to trực tiếp bóng đá hôm nay euro from business activities; trực tiếp bóng đá hôm nay euro from wages and salaries;
b) The tax period for each occurrence of trực tiếp bóng đá hôm nay euro applies to trực tiếp bóng đá hôm nay euro from capital investment; trực tiếp bóng đá hôm nay euro from capital transfer, except for trực tiếp bóng đá hôm nay euro from securities transfer; trực tiếp bóng đá hôm nay euro from real estate transfer; trực tiếp bóng đá hôm nay euro from winnings; trực tiếp bóng đá hôm nay euro from royalties; trực tiếp bóng đá hôm nay euro from franchising; trực tiếp bóng đá hôm nay euro from inheritance; trực tiếp bóng đá hôm nay euro from gifts;
c. The tax period for each securities transfer or annually applies to trực tiếp bóng đá hôm nay euro from securities transfer.
- The tax period for Vietnamese non-residents is based on each occurrence of taxable trực tiếp bóng đá hôm nay euro for all taxable trực tiếp bóng đá hôm nay euro.
Thus, according to the above regulation, the tax declaration declared separately applies as follows:
- For Vietnamese residents:trực tiếp bóng đá hôm nay euro from capital investment; trực tiếp bóng đá hôm nay euro from capital transfer, except for trực tiếp bóng đá hôm nay euro from securities transfer; trực tiếp bóng đá hôm nay euro from real estate transfer; trực tiếp bóng đá hôm nay euro from winnings; trực tiếp bóng đá hôm nay euro from royalties; trực tiếp bóng đá hôm nay euro from franchising; trực tiếp bóng đá hôm nay euro from inheritance; trực tiếp bóng đá hôm nay euro from gifts;
- For Vietnamese non-residents:all taxable trực tiếp bóng đá hôm nay euro.
Which trực tiếp bóng đá hôm nay euro of an individual is subject to personal trực tiếp bóng đá hôm nay euro tax in Vietnam? (Image sourced from the Internet)
Which trực tiếp bóng đá hôm nay euro is exempted from personal trực tiếp bóng đá hôm nay euro tax in Vietnam?
According to Article 4 of theLaw on Personal trực tiếp bóng đá hôm nay euro Tax 2007, as amended by Clause 2, Article 1 of theLaw on Amendments to the Law on Personal trực tiếp bóng đá hôm nay euro Tax 2012, the following personal incomes are exempt from personal trực tiếp bóng đá hôm nay euro tax:
- trực tiếp bóng đá hôm nay euro from the transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- trực tiếp bóng đá hôm nay euro from the transfer of housing, residential land rights, and assets attached to residential land in cases where individuals have only one home or residential land.
- trực tiếp bóng đá hôm nay euro from the value of land use rights of individuals allocated land by the State.
- trực tiếp bóng đá hôm nay euro from inheritance and gifts that are real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- trực tiếp bóng đá hôm nay euro of households and individuals directly engaged in agricultural production, forestry, salt production, aquaculture, and fishing that have not been processed into other products or only undergone simple processing.
- trực tiếp bóng đá hôm nay euro from the conversion of agricultural land by households and individuals allocated by the State for production.
- trực tiếp bóng đá hôm nay euro from interest on deposits at credit institutions, interest from life insurance contracts.
- trực tiếp bóng đá hôm nay euro from remittances.
- Salary for night shifts and overtime paid higher than the wages for day shifts, in accordance with legal provisions.
- Retirement pensions paid by the Social Insurance Fund; retirement pensions paid by voluntary pension funds on a monthly basis.
- trực tiếp bóng đá hôm nay euro from scholarships, comprising:
+ Scholarships received from the state budget;
+ Scholarships received from domestic and foreign organizations under the educational support programs of those organizations.
- trực tiếp bóng đá hôm nay euro from compensation for life insurance, non-life insurance contracts, compensation for labor accidents, state compensation payments, and other compensations as prescribed by law.
- trực tiếp bóng đá hôm nay euro received from charitable funds established or recognized by competent state agencies, operating for charitable, humanitarian, non-profit purposes.
- trực tiếp bóng đá hôm nay euro received from foreign aid for charitable and humanitarian purposes in the form of both government and non-governmental support approved by competent state agencies.
- trực tiếp bóng đá hôm nay euro from salary or wages of Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies engaged in international transport.
- trực tiếp bóng đá hôm nay euro of individuals who are ship owners, have the right to use the vessel, or work onboard from the provision of goods, services directly servicing off-shore fishing activities.
