Who is a Vietnamese non-resident? What is xem bóng đá trực tiếp vtv2 scope of PIT liability for a non-resident?
Who is a Vietnamese non-resident?
Pursuant to Clauses 2 and 3, Article 2 ofDecree 65/2013/ND-CP, a Vietnamese non-resident is understood to be an individual who does not fulfill any conditions to be considered a resident individual. Specifically, a Vietnamese non-resident is a person who:
- Is not present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months from xem bóng đá trực tiếp vtv2 first day of presence in Vietnam. An individual is considered present in Vietnam according to this regulation when physically present in xem bóng đá trực tiếp vtv2 territory of Vietnam.
- Does not have a regular residence in Vietnam, defined as follows:
+ Not registered for permanent residence under xem bóng đá trực tiếp vtv2 laws on residence.
+ Does not rent a home for residence in Vietnam with a lease term of 183 days or more during xem bóng đá trực tiếp vtv2 taxable year.
Note:For individuals with a permanent residence in Vietnam but actually present in Vietnam for fewer than 183 days during xem bóng đá trực tiếp vtv2 taxable year, and who cannot prove they are a resident of another country, they are still considered resident individuals in Vietnam.
Who is a Vietnamese non-resident? What is xem bóng đá trực tiếp vtv2 scope of PIT liability for a non-resident? (Image from xem bóng đá trực tiếp vtv2 Internet)
What is xem bóng đá trực tiếp vtv2 scope of PIT liability for income of Vietnamese non-residents?
Pursuant to Article 2 ofDecree 65/2013/ND-CPas follows:
Taxpayers
- Personal income taxpayers include resident individuals and Vietnamese non-residents with taxable income as stipulated in Article 3 of xem bóng đá trực tiếp vtv2 Personal Income Tax Law and Article 3 of this Decree. xem bóng đá trực tiếp vtv2 scope of taxable income determination for taxpayers is as follows:
a) For resident individuals, taxable income is income generated within and outside xem bóng đá trực tiếp vtv2 territory of Vietnam, regardless of xem bóng đá trực tiếp vtv2 place of income payment;
b) For Vietnamese non-residents, taxable income is income generated in Vietnam, regardless of xem bóng đá trực tiếp vtv2 place of income payment.
2. A resident individual is a person meeting one of xem bóng đá trực tiếp vtv2 following conditions:
a) Present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months from xem bóng đá trực tiếp vtv2 first day of presence in Vietnam;
An individual is considered present in Vietnam according to xem bóng đá trực tiếp vtv2 provisions at this point by their presence on xem bóng đá trực tiếp vtv2 territory of Vietnam.
b) Has a regular residence in Vietnam under one of xem bóng đá trực tiếp vtv2 following two conditions:
- Has a registered permanent residence according to xem bóng đá trực tiếp vtv2 provisions of residence law;
- Has rented a house for residence in Vietnam according to xem bóng đá trực tiếp vtv2 housing law, with a lease term of 183 days or more during xem bóng đá trực tiếp vtv2 taxable year.
In cases where an individual has a regular residence in Vietnam as per this provision but is actually present in Vietnam for fewer than 183 days in xem bóng đá trực tiếp vtv2 taxable year, and cannot prove residence in another country, they are considered a resident in Vietnam.
3. A Vietnamese non-resident is one who does not meet xem bóng đá trực tiếp vtv2 conditions stipulated in Clause 2 of this Article.
Vietnamese non-residents are liable for PIT on income sourced in Vietnam, regardless of xem bóng đá trực tiếp vtv2 place of income payment.
Income generated outside xem bóng đá trực tiếp vtv2 territory of Vietnam is not taxable, even if paid by organizations or individuals in Vietnam.
How is tax withheld for Vietnamese non-residents with income in Vietnam?
According to Article 28 ofDecree 65/2013/ND-CP, tax withholding refers to xem bóng đá trực tiếp vtv2 organization or individual paying xem bóng đá trực tiếp vtv2 income to deduct xem bóng đá trực tiếp vtv2 amount of tax to be paid from xem bóng đá trực tiếp vtv2 taxpayer's income before it is paid out.
For xem bóng đá trực tiếp vtv2 income of Vietnamese non-residents, including those not present in Vietnam, tax withholding of personal income tax is applicable.
According to Point a, Clause 1, Article 25 ofCircular 111/2013/TT-BTC, organizations and individuals paying taxable incomes to Vietnamese non-residents are responsible for withholding personal income tax before paying xem bóng đá trực tiếp vtv2 income.
xem bóng đá trực tiếp vtv2 calculation of xem bóng đá trực tiếp vtv2 withholding tax amount is conducted following detailed guidance from Article 17 to Article 23, Chapter III of Circular 111/2013/TT-BTC, specifically as follows:
(1) Income from business:
Withholding tax amount = Revenue × Tax rate.
* Applicable tax rates:
- 1%: Trading goods.
- 5%: Service business.
- 2%: Production, construction, transportation, and other sectors.
In cases where Vietnamese non-residents have revenue from various sectors, and cannot separately identify xem bóng đá trực tiếp vtv2 revenue of each sector, xem bóng đá trực tiếp vtv2 applicable personal income tax rate shall be xem bóng đá trực tiếp vtv2 highest tax rate of xem bóng đá trực tiếp vtv2 actual operational sector on xem bóng đá trực tiếp vtv2 total revenue.
(2) Income from wages and salaries
Withholding tax amount = Taxable income × 20% tax rate.
(3) Income from capital investment
Withholding tax amount = Total income from investment × 5%.
(4) Income from capital transfer
Withholding tax amount = Transfer price × 0.1%.
(5) Income from real estate transfer
Withholding tax amount = Transfer price × 2%.
(6) Income from royalties
Withholding tax amount = (Income exceeding 10 million VND) × 5%.
(7) Income from franchising
Withholding tax amount = (Income exceeding 10 million VND) × 5%.
(8) Income from winnings, inheritance, gifts
Withholding tax amount = (Income exceeding 10 million VND) × 10%.
Note that Vietnamese non-residents are not eligible for deductions such as family allowances, mandatory insurance deductions, or other deductions. Consequently, xem bóng đá trực tiếp vtv2 personal income tax is calculated directly on xem bóng đá trực tiếp vtv2 total taxable income without any deductions.
