Who is kết quả bóng đá trực tiếp taxpayer if multiple people are registered in kết quả bóng đá trực tiếp Certificate of Business registration in Vietnam?
Who is kết quả bóng đá trực tiếp taxpayer if multiple people are registered in kết quả bóng đá trực tiếp Certificate of Business registration in Vietnam?
Based on item a.2, point a, clause 3, Article 1 ofCircular 111/2013/TT-BTC, specific regulations on taxpayers are as follows:
Article 1. Taxpayers
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- Taxpayers in certain specific cases are determined as follows:
a) For individuals with income from business.
a.1) In kết quả bóng đá trực tiếp case where only one person is named in kết quả bóng đá trực tiếp Business Registration Certificate, then kết quả bóng đá trực tiếp taxpayer is kết quả bóng đá trực tiếp individual named in kết quả bóng đá trực tiếp Business Registration Certificate.
a.2) In kết quả bóng đá trực tiếp case where multiple individuals are jointly named in kết quả bóng đá trực tiếp Business Registration Certificate (group of individual businesses) and jointly participate in kết quả bóng đá trực tiếp business, then kết quả bóng đá trực tiếp taxpayer is each member named in kết quả bóng đá trực tiếp Business Registration Certificate.
a.3) In kết quả bóng đá trực tiếp case where, in a household, multiple individuals jointly participate in kết quả bóng đá trực tiếp business but only one person is named in kết quả bóng đá trực tiếp Business Registration Certificate, then kết quả bóng đá trực tiếp taxpayer is kết quả bóng đá trực tiếp individual named in kết quả bóng đá trực tiếp Business Registration Certificate.
a.4) In kết quả bóng đá trực tiếp case where kết quả bóng đá trực tiếp individual or household is actually conducting business without a Business Registration Certificate (or Certificate, Practice License), kết quả bóng đá trực tiếp taxpayer is kết quả bóng đá trực tiếp individual currently conducting business activities.
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Thus, according to kết quả bóng đá trực tiếp above regulation, each member named in kết quả bóng đá trực tiếp Business Registration Certificate is kết quả bóng đá trực tiếp taxpayer in cases where multiple individuals are jointly named in kết quả bóng đá trực tiếp Business Registration Certificate.
Who is kết quả bóng đá trực tiếp taxpayer if multiple people are registered in kết quả bóng đá trực tiếp Certificate of Business registration in Vietnam?(image from Internet)
Which incomes are exempt from personal income tax in Vietnam?
According to Article 4 of kết quả bóng đá trực tiếpPersonal Income Tax Law 2007as supplemented by clause 3, Article 2 ofLaw Amending Various Tax Laws 2014and amended by Clause 2, Article 1 of kết quả bóng đá trực tiếpAmended Personal Income Tax Law 2012, kết quả bóng đá trực tiếp following personal incomes are exempt from personal income tax:
- Income from kết quả bóng đá trực tiếp transfer of real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughter-in-law; parents-in-law and son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- Income from kết quả bóng đá trực tiếp transfer of residential houses, kết quả bóng đá trực tiếp right to use homestead land, and kết quả bóng đá trực tiếp assets attached to homestead land by individuals if kết quả bóng đá trực tiếp individual possesses only one residential house or one piece of homestead land.
- Income from kết quả bóng đá trực tiếp value of land-use rights granted by kết quả bóng đá trực tiếp state to individuals.
- Income from inheritance or gifts being real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughter-in-law; parents-in-law and son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- Income of households and individuals directly engaged in agricultural and forestry production, salt production, aquaculture, and fisheries that have yet to be processed into other products or only undergone preliminary processing.
- Income from kết quả bóng đá trực tiếp conversion of agricultural land allocated by kết quả bóng đá trực tiếp state for production.
- Income from interest on deposits at credit institutions and interest from life insurance contracts.
- Income from remittances.
- Nightshift or overtime pay that is higher than kết quả bóng đá trực tiếp daytime or statutory working hours wage as regulated.
- Pension paid by kết quả bóng đá trực tiếp Social Insurance Fund; pension paid by voluntary pension funds monthly.
- Income from scholarships, including:
+ Scholarships funded by kết quả bóng đá trực tiếp state budget;
+ Scholarships granted by domestic and foreign organizations under their support programs.
- Income from compensation for life insurance, non-life insurance contracts, compensation for occupational accidents, state compensation, and other compensations as prescribed by law.
- Income received from charitable funds established or recognized by competent state agencies and operating for charitable, humanitarian, non-profit purposes.
- Income received from foreign aid for charitable and humanitarian purposes in governmental and non-governmental forms approved by competent state agencies.
- Income from wages and salaries of seafarers who are Vietnamese working for foreign shipping companies or Vietnamese shipping companies in international waters.
- Income of individuals as ship owners, individuals with ship use rights, and individuals working on ships from activities providing direct goods and services for offshore fishing and exploitation.
What are regulations onpersonal income tax period in Vietnam?
According to Article 7 of kết quả bóng đá trực tiếpPersonal Income Tax Law 2007, amended by clause 3, Article 1 of kết quả bóng đá trực tiếpPersonal Income Tax Law Amendment 2012, kết quả bóng đá trực tiếp tax period is regulated as follows:
- kết quả bóng đá trực tiếp tax period for resident individuals is as follows:
+ An annual tax period applies to income from business; income from wages and salaries;
+ A tax period per each income arising applies to income from capital investment; income from capital transfer, excluding income from securities transfers; income from real estate transfer; income from winnings; income from royalties; income from franchise; income from inheritance; income from gifts;
+ A tax period per each transfer or annually for income from securities transfer.
- kết quả bóng đá trực tiếp tax period for non-resident individuals is calculated per each income arising, applying to all taxable income.
