What are details of bóng đá hôm nay trực tiếp latest Law on Personal Income Tax 2024 and its guiding documents in Vietnam?
What are details of bóng đá hôm nay trực tiếp latest Law on Personal Income Tax 2024 and its guiding documents in Vietnam?
On November 21, 2007, bóng đá hôm nay trực tiếp National Assembly promulgated bóng đá hôm nay trực tiếpLuật Thuế thu bóng đá hôm nay trực, which stipulates about taxpayers, taxable income, tax-exempt income, tax reduction, and bóng đá hôm nay trực tiếp basis for calculating personal income tax.
bóng đá hôm nay trực tiếpLuật Thuế thu bóng đá hôm nay trựcincludes 35 Articles in 4 Chapters and took effect from January 1, 2009.
Thus, bóng đá hôm nay trực tiếp latest Law on Personal Income Tax of 2024 is bóng đá hôm nay trực tiếpLuật Thuế thu bóng đá hôm nay trựcand will be used until a replacement document is issued.
Currently, as of October 09, 2024, bóng đá hôm nay trực tiếpLuật Thuế thu bóng đá hôm nay trựchas 9 guiding documents still in effect and will continue to be updated (if any):
[1] Thông tư 92/2015/TT-BTCguides bóng đá hôm nay trực tiếp implementation of value-added tax and personal income tax for resident individuals engaged in business activities; provides guidance on certain amended and supplemented contents regarding personal income tax stipulated in Law No. 71/2014/QH13 amending and supplementing certain articles of bóng đá hôm nay trực tiếp tax laws and Decree 12/2015/ND-CP detailing bóng đá hôm nay trực tiếp implementation of bóng đá hôm nay trực tiếp law amending and supplementing certain articles of bóng đá hôm nay trực tiếp tax laws and amendments to certain articles of tax decrees.
[2] Nghị định 91/2014/NĐ-CPamends decrees regulating taxation.
[3] Nghị định 12/2015/NĐ-CPguides bóng đá hôm nay trực tiếp law amending and supplementing certain articles of bóng đá hôm nay trực tiếp tax laws and amends certain articles of tax decrees.
[4] Thông tư 151/2014/TT-BTCguides bóng đá hôm nay trực tiếp implementation of Decree 91/2014/ND-CP amending and supplementing certain articles of tax decrees.
[5] lịch trực tiếp bóng đá hômamends Circulars 156/2013/TT-BTC, 111/2013/TT-BTC, 219/2013/TT-BTC, 08/2013/TT-BTC, 85/2011/TT-BTC, 39/2014/TT-BTC, and 78/2014/TT-BTC to reform and simplify administrative tax procedures.
[6] Thông tư 111/2013/TT-BTCguides bóng đá hôm nay trực tiếp Law on Personal Income Tax and Decree 65/2013/ND-CP.
[7] Nghị định 65/2013/NĐ-CPguides bóng đá hôm nay trực tiếp Law on Personal Income Tax and bóng đá hôm nay trực tiếp law amending and supplementing some articles of bóng đá hôm nay trực tiếp Law on Personal Income Tax.
[8] Thông tư 20/2010/TT-BTCguides administrative procedures regarding personal income tax issued by bóng đá hôm nay trực tiếp Ministry of Finance.
[9] Chỉ thị 22/2008/CT-TTg thựcimplements bóng đá hôm nay trực tiếp Law on Personal Income Tax.
What are details of bóng đá hôm nay trực tiếp latest Law on Personal Income Tax 2024 and its guiding documents in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
Who have to paypersonal income tax in Vietnam?
Based on Article 2 of bóng đá hôm nay trực tiếpLaw on Personal Income Tax 2007which stipulates taxpayers:
Article 2. Taxpayers
1. Personal income taxpayers are resident individuals with taxable income as defined in Article 3 of this Law arising both inside and outside bóng đá hôm nay trực tiếp territory of Vietnam and non-resident individuals with taxable income as defined in Article 3 of this Law arising within bóng đá hôm nay trực tiếp territory of Vietnam.
2. Residents are individuals who meet one of bóng đá hôm nay trực tiếp following conditions:
a) Being present in Vietnam for 183 days or more within a calendar year or for 12 consecutive months from bóng đá hôm nay trực tiếp first day of presence in Vietnam;
b) Having a regular place of residence in Vietnam, including having a registered permanent residence or a rented house for living in Vietnam under a lease contract of a defined term.
3. Non-residents are individuals who do not meet bóng đá hôm nay trực tiếp conditions stipulated in Clause 2 of this Article.
According to bóng đá hôm nay trực tiếp above regulation in Vietnam, individuals subject to personal income tax are resident individuals with taxable income arising both inside and outside bóng đá hôm nay trực tiếp territory of Vietnam, and non-resident individuals with taxable income arising within bóng đá hôm nay trực tiếp territory of Vietnam.
A resident individual subject to personal income tax is someone who satisfies one of bóng đá hôm nay trực tiếp following conditions:
- Being present in Vietnam for 183 days or more within a calendar year or for 12 consecutive months from bóng đá hôm nay trực tiếp first day of presence in Vietnam
- Having a regular residence in Vietnam, including having a registered permanent residence or a rented house for living in Vietnam under a lease contract of a defined term
Non-residents are individuals who do not meet bóng đá hôm nay trực tiếp conditions of a resident individual.
In which cases can individuals receive a personal income tax refund in Vietnam?
Based on Article 8 of bóng đá hôm nay trực tiếpLaw on Personal Income Tax 2007which regulates tax administration and tax refund:
Article 8. Tax administration and tax refund
1. bóng đá hôm nay trực tiếp registration, declaration, tax deduction, tax payment, tax finalization, tax refund, handling of legal tax violations, and tax management measures are conducted according to bóng đá hôm nay trực tiếp law on tax management.
2. Individuals are entitled to tax refunds in bóng đá hôm nay trực tiếp following cases:
a) bóng đá hôm nay trực tiếp amount of tax paid is greater than bóng đá hôm nay trực tiếp tax payable;
b) Individuals who have paid tax but have taxable income not reaching bóng đá hôm nay trực tiếp tax threshold;
c) Other cases as decided by a competent state agency.
Thus, individuals are entitled to personal income tax refunds in bóng đá hôm nay trực tiếp following cases:
- bóng đá hôm nay trực tiếp amount of tax paid is greater than bóng đá hôm nay trực tiếp tax payable
- Individuals who have paid tax but have taxable income not reaching bóng đá hôm nay trực tiếp tax threshold
- Other cases as decided by a competent state agency.
