Kỳ tính thuế TNCN theo năm áp dụng đối với khoản trực tiếp bóng đá euro hôm nay nào của cá nhân cư trú?
Which incomes of Vietnamese residents are subject to personal trực tiếp bóng đá k+ declared annually?
Based on Article 7 of the2007 Personal trực tiếp bóng đá k+ Law(amended by Clause 3, Article 1 of the2012 Amended Personal trực tiếp bóng đá k+ Law), it is stipulated:
Tax Assessment Period
1. The tax assessment period for residents is regulated as follows:
a) The tax assessment period by year applies to trực tiếp bóng đá k+ from business; trực tiếp bóng đá k+ from salary, wages;
b) The tax assessment period per trực tiếp bóng đá k+ occurrence applies to trực tiếp bóng đá k+ from capital investment; trực tiếp bóng đá k+ from securities transfer, except for trực tiếp bóng đá k+ from securities transfer; trực tiếp bóng đá k+ from real estate transfer; trực tiếp bóng đá k+ from winnings; trực tiếp bóng đá k+ from royalties; trực tiếp bóng đá k+ from franchising; trực tiếp bóng đá k+ from inheritance; trực tiếp bóng đá k+ from gifts;
c) The tax assessment period per securities transfer or annually for trực tiếp bóng đá k+ from securities transfers.
2. The tax assessment period for non-residents is determined by each trực tiếp bóng đá k+ occurrence applicable to all taxable trực tiếp bóng đá k+.
The personal trực tiếp bóng đá k+ assessment period by year applies to income from business and income from salary, wages.
Which incomes of Vietnamese residents are subject to personal trực tiếp bóng đá k+ declared annually?(Image from the Internet)
What income from business is subject to personal trực tiếp bóng đá k+ in Vietnam?
Based on Clause 1, Article 2 of the2007 Personal trực tiếp bóng đá k+ Lawas amended by Clause 1, Article 2 of the2014 Law Amending Tax Laws, it is stipulated:
Taxable trực tiếp bóng đá k+
Taxable personal trực tiếp bóng đá k+ includes the following types of trực tiếp bóng đá k+, except for trực tiếp bóng đá k+ exempted under Article 4 of this Law:
1. trực tiếp bóng đá k+ from business, including:
a) trực tiếp bóng đá k+ from the production and business of goods and services;
b) trực tiếp bóng đá k+ from independent professional activities of individuals who have a license or practice certificate in accordance with the law.
trực tiếp bóng đá k+ from business mentioned in this clause does not include trực tiếp bóng đá k+ of business individuals with an annual revenue of 100 million VND or less.
The following business income will be subject to personal trực tiếp bóng đá k+:
- trực tiếp bóng đá k+ from the production and business of goods and services;
- trực tiếp bóng đá k+ from independent professional activities of individuals who have a license or practice certificate according to the legal regulations.
The above-mentioned business trực tiếp bóng đá k+ does not include trực tiếp bóng đá k+ of business individuals with an annual revenue of 100 million VND or less.
What income from salaries and wages is subject to personal trực tiếp bóng đá k+ in Vietnam?
Based on Clause 1, Article 2 of the2007 Personal trực tiếp bóng đá k+ Lawamended by Clause 1, Article 1 of the2012 Amended Personal trực tiếp bóng đá k+ Law, it is stipulated as follows:
- Salaries, wages, and other monetary items similar to salaries and wages;
- Allowances, subsidies,except for allowances and subsidies such as:
+Allowances and subsidies prescribed by the law regarding preferential treatment for individuals with meritorious services; national defense, security allowances;
+ Hazardous and hazardous work allowances for occupations or jobs in work environments with hazardous elements;
+ Attraction allowances and regional allowances as prescribed by law;
+ Unexpected hardship allowance, labor accident allowance, occupational disease allowance, one-time allowance when giving birth or adopting a child, allowance due to reduced working capacity, one-time pension allowance, monthly survivor benefits, and other allowances as prescribed by social insurance laws;
+ Severance allowance, unemployment support as stipulated by the Labor Code; social protection allowances and other allowances and subsidies that do not have the nature of salaries, wages as prescribed by the Government of Vietnam;
+ Remuneration in various forms;
+ Money received from participating in business associations, boards of directors, supervisory boards, management councils, and other organizations;
+ Other benefits received by the taxpayer in money or not in money;
+ Bonuses, except bonuses associated with titles awarded by the State, bonuses associated with national or international awards, bonuses for technical improvements, inventions, discoveries as recognized by competent state agencies, bonuses for detecting and reporting legal violations to competent state agencies.
Note:
Overtime pay for working at night or extra hours that exceeds the regular day-time or legal prescribed working hours wage, as well as trực tiếp bóng đá k+ from salaries and wages of Vietnamese crew members working for foreign shipping lines or Vietnamese shipping lines with international operations, will be exempt from tax.
