Will district-level police not be established in xem bóng đá trực tiếp nhà cái near future in Vietnam? Do district-level police pay personal income tax?
Will district-level police not be established in xem bóng đá trực tiếp nhà cái near future in Vietnam?
Based on sub-section 2.3 Section II of Conclusion 121-KL/TW in 2025Downloadregarding xem bóng đá trực tiếp nhà cái summary ofNghị quyết 18-NQ/TW năm 2017of xem bóng đá trực tiếp nhà cái Central Executive Committee of xem bóng đá trực tiếp nhà cái Communist Party, Term XIII, as follows:
Regarding xem bóng đá trực tiếp nhà cái agencies of xem bóng đá trực tiếp nhà cái Government of Vietnam
- Merge ministries: Ministry of Planning and Investment and Ministry of Finance into xem bóng đá trực tiếp nhà cái Ministry of Finance; Ministry of Construction and Ministry of Transport into xem bóng đá trực tiếp nhà cái Ministry of Construction; Ministry of Agriculture and Rural Development and Ministry of Natural Resources and Environment into xem bóng đá trực tiếp nhà cái Ministry of Agriculture and Environment; Ministry of Information and Communications and Ministry of Science and Technology into xem bóng đá trực tiếp nhà cái Ministry of Science and Technology; Ministry of Labor - Invalids and Social Affairs and Ministry of Home Affairs into xem bóng đá trực tiếp nhà cái Ministry of Home Affairs.
- Establish xem bóng đá trực tiếp nhà cái Ministry of Ethnic and Religious Affairs based on xem bóng đá trực tiếp nhà cái Committee on Ethnic Affairs, receiving additional functions, tasks, and state management apparatus regarding religion from xem bóng đá trực tiếp nhà cái Ministry of Home Affairs.
- Agree on xem bóng đá trực tiếp nhà cái policy to reorganize xem bóng đá trực tiếp nhà cái inspectorate system based on arranging and reorganizing xem bóng đá trực tiếp nhà cái Government Inspectorate of Vietnam and xem bóng đá trực tiếp nhà cái system of local inspectorate agencies. Currently specialized inspection.
- Agree on xem bóng đá trực tiếp nhà cái policy of reorganizing xem bóng đá trực tiếp nhà cái apparatus of local police towards "comprehensive, strong commune, closely base-oriented," not organizing district-level police.An exception is made for island districts where police posts (since there is no commune administrative unit) are arranged. Experiment with not establishing party organizations in xem bóng đá trực tiếp nhà cái police of district-level towns, cities under a province, cities directly under xem bóng đá trực tiếp nhà cái Central Government.
xem bóng đá trực tiếp nhà cái Central Committee agrees on xem bóng đá trực tiếp nhà cái policy of reorganizing xem bóng đá trực tiếp nhà cái apparatus of local police towards "comprehensive province, strong commune, closely base-oriented," not organizing district-level police.
An exception is made for island districts where police posts are arranged due to xem bóng đá trực tiếp nhà cái absence of commune-level administrative units.
xem bóng đá trực tiếp nhà cái Central Committee also decides to experiment with not establishing party organizations in xem bóng đá trực tiếp nhà cái police of district-level towns, cities under a province, cities directly under xem bóng đá trực tiếp nhà cái Central Government.
Thus, xem bóng đá trực tiếp nhà cái upcoming policy will be to reorganize xem bóng đá trực tiếp nhà cái local police apparatus in xem bóng đá trực tiếp nhà cái direction ofnot organizing district-level police.
Will district-level police not be established in xem bóng đá trực tiếp nhà cái near future in Vietnam?Do district-level policepay personal income tax? (Image from xem bóng đá trực tiếp nhà cái internet)
What is district-level police in Vietnam?
Based on Article 17 of xem bóng đá trực tiếp nhà cáiLaw on People's Public Security 2018, which regulates xem bóng đá trực tiếp nhà cái organizational system of xem bóng đá trực tiếp nhà cái People's Public Security, as follows:
Organizational System of xem bóng đá trực tiếp nhà cái People's Public Security
- xem bóng đá trực tiếp nhà cái organizational system of xem bóng đá trực tiếp nhà cái People's Public Security includes:
a) Ministry of Public Security;
b) Provincial police, city police directly under xem bóng đá trực tiếp nhà cái central authority;
c) District-level police, district-level towns, cities under a province, cities directly under xem bóng đá trực tiếp nhà cái central authority;
d) Communal police, ward police, commune-level town.
- xem bóng đá trực tiếp nhà cái Government of Vietnam stipulates specifically xem bóng đá trực tiếp nhà cái construction of formal communal police, commune-level town.
- To meet xem bóng đá trực tiếp nhà cái requirements of national security protection, ensuring order, and social safety, xem bóng đá trực tiếp nhà cái Minister of Public Security decides to establish police stations and independent units deployed in necessary locations.
Thus, district-level police are one of xem bóng đá trực tiếp nhà cái four levels in xem bóng đá trực tiếp nhà cái organizational system of xem bóng đá trực tiếp nhà cái People's Public Security.
Vietnam: Do district-level police pay personal income tax?
Based on Article 2 of xem bóng đá trực tiếp nhà cáiPersonal Income Tax Law 2007, which regulates personal income tax liabilities as follows:
Tax Payers
- Personal income taxpayers are resident individuals with taxable income prescribed in Article 3 of this Law arising inside and outside xem bóng đá trực tiếp nhà cái territory of Vietnam and non-resident individuals with taxable income prescribed in Article 3 of this Law arising within xem bóng đá trực tiếp nhà cái territory of Vietnam.
- Resident individuals are persons who satisfy one of xem bóng đá trực tiếp nhà cái following conditions:
a) Present in Vietnam for 183 days or more in a calendar year or 12 consecutive months from xem bóng đá trực tiếp nhà cái first day of presence in Vietnam;
b) Have a regular place of residence in Vietnam, including a registered permanent residence or rented house to live in Vietnam according to a rental contract of 12 months or more.
- Non-resident individuals are persons who do not meet xem bóng đá trực tiếp nhà cái conditions specified in clause 2 of this Article.
Simultaneously, based on Article 3 of xem bóng đá trực tiếp nhà cáiJoint Circular 206/2013/TTLT-BTC-BCA, which regulates taxable income from salaries and wages of xem bóng đá trực tiếp nhà cái People's Public Security, as follows:
Taxable Income from Salaries and Wages
Taxable income from salaries and wages includes:
- Salary, wage, and other salary-like amounts in cash or not stated in recruitment decisions, salary increase decisions, promotion decisions, or stated in labor contracts, collective labor agreements.
- Allowances, subsidies, including living expenses received by xem bóng đá trực tiếp nhà cái taxpayer, except for xem bóng đá trực tiếp nhà cái following allowances and subsidies:
a) Special allowances in xem bóng đá trực tiếp nhà cái People's Public Security:
- Special allowance;
- Seniority allowance for officers, non-commissioned officers; additional seniority allowance for officers, non-commissioned officers;
- Defense and security service allowance for officials and public employees, police personnel.
b) Special security allowances:
- Allowances or benefits for officers, non-commissioned officers, soldiers performing particularly strenuous, dangerous or heavy-duty, dangerous jobs; when participating in training, combat, combat readiness, drills, law execution, flood, storm prevention, injury recovery, and search and rescue, and some other duties;
- Allowances or benefits for xem bóng đá trực tiếp nhà cái police forces directly participating in work teams strengthening xem bóng đá trực tiếp nhà cái base at xem bóng đá trực tiếp nhà cái Central Highlands, Southwest and Northwest regions, and Vietnam-Laos border provinces;
- Allowances for police officers working in highland and island areas;
- Allowances, benefits for xem bóng đá trực tiếp nhà cái police force ensuring traffic order and safety;
- Special allowances for certain judicial and responsibility positions according to xem bóng đá trực tiếp nhà cái inspection profession for specialized police inspectors, responsibility allowances for members of Party executive committees (as prescribed by xem bóng đá trực tiếp nhà cái Central Office of xem bóng đá trực tiếp nhà cái Communist Party), responsibility allowances according to profession for Party check officers, responsibility allowances in anti-corruption activities in xem bóng đá trực tiếp nhà cái People's Public Security;
- Allowances, benefits for xem bóng đá trực tiếp nhà cái forces investigating cases, pursuing offenders in xem bóng đá trực tiếp nhà cái People's Public Security;
- Allowances for officers from xem bóng đá trực tiếp nhà cái People's Public Security forces directly involved in management, education, care, medical examination, and dealing with HIV/AIDS-infected subjects;
- Preferential allowances, responsibility for educators, education management officials working at reform schools, cultural schools in xem bóng đá trực tiếp nhà cái People's Public Security;
- Preferential allowances for police officers, non-commissioned officers from xem bóng đá trực tiếp nhà cái security services in xem bóng đá trực tiếp nhà cái People's Public Security;
- Special allowances and specific allowances for intelligence forces;
- Allowances, support for forensic examiners according to xem bóng đá trực tiếp nhà cái provisions of law;
- Special allowances for police officers in xem bóng đá trực tiếp nhà cái People's Public Security according to Decision No. 91/2009/QD-TTg dated July 6, 2009, by xem bóng đá trực tiếp nhà cái Prime Minister of xem bóng đá trực tiếp nhà cái Government of Vietnam;
- Allowances for police officers working in economically and socially difficult areas according to xem bóng đá trực tiếp nhà cái provisions of law;
- Allowances for forces performing tasks at K, C;
- Support allowances for officials, police officers serving to protect international conferences held in Vietnam, protect major national holidays, festivals, and traditions;
- Occupational preference allowances for legal staff and artistic labor in xem bóng đá trực tiếp nhà cái People's Public Security;
Special allowances for cryptographic forces in xem bóng đá trực tiếp nhà cái People's Public Security: Responsibility allowances for protecting secrets, cryptographic industry-specific allowances (if any), responsibility allowances for cryptographic work;
- Other security allowances for xem bóng đá trực tiếp nhà cái police force as prescribed by law;
- Allowances to address social evils and ensure security as prescribed by law;
- Demobilization and reintegration support; job creation support after demobilization;
- Special demobilization allowance for police officers when retiring, dying, transferring industries, ceasing service in xem bóng đá trực tiếp nhà cái People's Public Security according to xem bóng đá trực tiếp nhà cái provisions of law;
- Other allowances and subsidies deductible according to xem bóng đá trực tiếp nhà cái provisions of xem bóng đá trực tiếp nhà cái law on personal income tax.
c) Allowances, subsidies deductible according to xem bóng đá trực tiếp nhà cái provisions of xem bóng đá trực tiếp nhà cái law on personal income tax:
c.1) Monthly preferential allowances and one-time subsidies according to xem bóng đá trực tiếp nhà cái provisions of xem bóng đá trực tiếp nhà cái law on preferential treatment for people with merits;
c.2) Hazardous, dangerous allowances for professions or jobs in workplaces with hazardous factors;
c.3) Attraction allowances, regional allowances;
c.4) Unforeseen hardship subsidies, labor accident subsidies, occupational disease subsidies, one-time childbirth or adoption subsidies, maternity benefit levels, recovery and health restoration benefits after maternity leave, illness, after accident treatment, occupational diseases; subsidies due to reduced working capacity, one-time retirement benefits, one-time survivorship benefits, monthly survivorship benefits, severance subsidies, unemployment subsidies, and other subsidies according to xem bóng đá trực tiếp nhà cái Labor Code and Social Insurance Law;
c.5) Subsidies for individuals under social protection regimes as prescribed by law;
c.6) Service allowances for senior officials;
c.7) One-time subsidies for individuals transferring work to economically and socially specially difficult areas, one-time support for officials working on sovereignty over seas and islands according to xem bóng đá trực tiếp nhà cái provisions of law.
xem bóng đá trực tiếp nhà cái allowances, subsidies, and non-taxable income allowances specified in clause 2 of this Article must be defined by xem bóng đá trực tiếp nhà cái competent state agency. If xem bóng đá trực tiếp nhà cái received allowances, subsidies exceed xem bóng đá trực tiếp nhà cái specified level, xem bóng đá trực tiếp nhà cái excess part must be calculated into taxable income.
- Monetary or non-monetary bonuses in any form, except for xem bóng đá trực tiếp nhà cái following bonuses:
a) Bonuses attached to titles awarded by xem bóng đá trực tiếp nhà cái State, including bonuses attached to emulation titles, commendation forms according to xem bóng đá trực tiếp nhà cái law on emulation and commendation, specifically:
- Bonuses attached to emulation titles like: National Emulation Fighter; Ministry, sector, central union, province, centrally-run city Emulation Fighter; Basic Emulation Fighter, Advanced Laborer, Outstanding Fighter;
- Bonuses attached to commendation forms;
- Bonuses attached to titles awarded by xem bóng đá trực tiếp nhà cái State;
- Bonuses attached to awards granted by associations, organizations belonging to political organizations, political-socio organizations, social organizations, social-professional organizations of central and local levels in accordance with their charters and in accordance with xem bóng đá trực tiếp nhà cái regulations of xem bóng đá trực tiếp nhà cái Law on Emulation and Commendation;
- Bonuses attached to xem bóng đá trực tiếp nhà cái Ho Chi Minh Prize, State Prize;
- Bonuses attached to Commemorative Medals, Badges;
- Bonuses attached to Certificates of Merit, Commendation Sheets.
- xem bóng đá trực tiếp nhà cái authority to make commendation decisions and bonus levels attached to xem bóng đá trực tiếp nhà cái above emulation titles and commendation forms must comply with xem bóng đá trực tiếp nhà cái regulations of xem bóng đá trực tiếp nhà cái Law on Emulation and Commendation.
b) Bonuses accompanying national prizes, international prizes recognized by xem bóng đá trực tiếp nhà cái Vietnam State.
c) Bonuses for technical improvements, inventions, recognized by competent state agencies.
d) Bonuses for detecting and reporting legal violations to competent state agencies.
e) Bonuses for achievements in preventing and fighting crimes, protecting national security; bonuses for achievements in scientific research for national security protection, in xem bóng đá trực tiếp nhà cái Emulation for National Defense movement, xem bóng đá trực tiếp nhà cái entire people's movement to protect national security.
- Remunerations received under forms such as brokerage commissions; money received for participating in research topics, scientific and technical projects; money received for participating in projects, plans; royalties as prescribed by law on royalties policy; money received for teaching activities; money received for cultural, artistic, sports performances; advertising services; other services; other remunerations. xem bóng đá trực tiếp nhà cái money received from participation in business association boards, board of directors, supervisory boards, project management boards, management councils, associations, and professional organizations and other organizations. Benefits in cash or non-cash outside of wages or salaries paid by employers that taxpayers receive in any form as guided in points c, d, đ Clause 2 Article 2 Circular No. 111/2013/TT-BTC dated August 15, 2013, by xem bóng đá trực tiếp nhà cái Ministry of Finance.
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Thus, through these two regulations, it can be seen that income from wages and salaries of district-level police is income subject to personal income tax. Therefore, district-level police must pay personal income tax if their income from wages and salaries reaches xem bóng đá trực tiếp nhà cái taxable threshold.