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What is trực tiếp bóng đá k+ time for determination of taxable personal income from salaries and wages in Vietnam?
According to Article 32 of trực tiếp bóng đá k+Law on Personal Income Tax 2007, trực tiếp bóng đá k+ time of determination for taxable income is as follows:
Article 32. Time of determination of taxable income
- trực tiếp bóng đá k+ time of determination of taxable income for trực tiếp bóng đá k+ income specified in Article 25 of this Law is trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ non-resident individual receives trực tiếp bóng đá k+ income or trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ invoice for trực tiếp bóng đá k+ sale of goods, provision of services is issued.
2. trực tiếp bóng đá k+ time of determination of taxable income for trực tiếp bóng đá k+ income specified in Articles 26, 27, 30, and 31 of this Law is trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ organization or individual in Vietnam pays income to trực tiếp bóng đá k+ non-resident individual or when trực tiếp bóng đá k+ non-resident individual receives income from an organization or individual abroad.
- trực tiếp bóng đá k+ time of determination of taxable income for trực tiếp bóng đá k+ income specified in Articles 28 and 29 of this Law is trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ transfer contract becomes effective.
According to Article 26 of trực tiếp bóng đá k+Law on Personal Income Tax 2007,tax on income from salaries and wages is as follows:
Article 26. Tax on income from salaries and wages
- Tax on income from salaries and wages of non-resident individuals is determined by multiplying trực tiếp bóng đá k+ taxable income from salaries and wages specified in Clause 2 of this Article by trực tiếp bóng đá k+ tax rate of 20%.
- Taxable income from salaries and wages is trực tiếp bóng đá k+ total amount of salaries and wages that non-resident individuals receive for performing work in Vietnam, regardless of where trực tiếp bóng đá k+ income is paid.
According to trực tiếp bóng đá k+ above regulations, trực tiếp bóng đá k+ time for determining trực tiếp bóng đá k+ taxable income for individual income tax from salaries and wages is trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ organization or individual in Vietnam pays income to trực tiếp bóng đá k+ non-resident individual or trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ non-resident individual receives income from an organization or individual abroad.
What is trực tiếp bóng đá k+ time for determination of taxable personal income from salaries and wages in Vietnam? (Image from trực tiếp bóng đá k+ Internet)
What is trực tiếp bóng đá k+ tax period for income from salaries and wages in Vietnam?
According to Article 7 of trực tiếp bóng đá k+Law on Personal Income Tax 2007(amended by Clause 3 Article 1 of trực tiếp bóng đá k+Law on Amendments to trực tiếp bóng đá k+ Law on Personal Income Tax 2012), trực tiếp bóng đá k+ tax period is as follows:
Article 7. Tax period
- trực tiếp bóng đá k+ tax period for resident individuals is prescribed as follows:
a) Annual tax period applicable to income from business; income from salaries and wages;
b) Tax period per occurrence of income applicable to income from capital investment; income from transfer of capital, except income from transfer of securities; income from transfer of real estate; income from winnings; income from royalties; income from franchising; income from inheritance; income from gifts;
c) Tax period per transfer or annually for income from transfer of securities.
- trực tiếp bóng đá k+ tax period for non-resident individuals is calculated for each occurrence of taxable income applicable to all taxable income.
Thus, trực tiếp bóng đá k+ tax period for individual income tax on income from salaries and wages for resident individuals is calculated annually. For non-resident individuals, trực tiếp bóng đá k+ tax period is calculated for each occurrence of taxable income applicable to all taxable income.
Which allowances from salaries and wages are not subject to personal income tax in Vietnam?
According to Clause 2 Article 3 of trực tiếp bóng đá k+Law on Personal Income Tax 2007(amended by Clause 1 Article 1 of trực tiếp bóng đá k+Law on Amendments to trực tiếp bóng đá k+ Law on Personal Income Tax 2012), taxable income is stipulated as follows:
Article 3. Taxable income
Taxable income for personal income tax includes trực tiếp bóng đá k+ following types of income, except income exempt from tax as provided in Article 4 of this Law:
[...]
- Income from salaries and wages, including:
a) Salaries, wages, and amounts of a salary or wage nature;
b) Allowances and subsidies, except for: allowances and subsidies in compliance with trực tiếp bóng đá k+ law on preferential treatment for people with meritorious services; defense and security allowances; hazardous, dangerous allowances for industries, occupations, or jobs at workplaces with hazardous, dangerous factors; attraction allowances, regional allowances as stipulated by law; extraordinary difficulty allowances, work accident subsidies, occupational disease subsidies, one-time allowances when giving birth or adopting a child, allowances due to reduction of working capacity, one-time retirement subsidies, monthly survivorship pensions, and other subsidies as prescribed by trực tiếp bóng đá k+ law on social insurance; severance pay, job loss allowances as stipulated by trực tiếp bóng đá k+ Labor Code; social welfare allowances and other allowances, subsidies not of a salary or wage nature as stipulated by trực tiếp bóng đá k+ Government of Vietnam.
[...]
According to trực tiếp bóng đá k+ above regulations, allowances from salaries and wages not subject to personal income tax include:
- Allowances, subsidies in compliance with trực tiếp bóng đá k+ law on preferential treatment for people with meritorious services
- Defense and security allowances
- Hazardous, dangerous allowances for industries, occupations, or jobs at workplaces with hazardous, dangerous factors
- Attraction allowances, regional allowances as stipulated by law
- Extraordinary difficulty allowances, work accident subsidies, occupational disease subsidies, one-time allowances when giving birth or adopting a child, allowances due to reduction of working capacity, one-time retirement subsidies, monthly survivorship pensions, and other subsidies as prescribed by trực tiếp bóng đá k+ law on social insurance
- Severance pay, job loss allowances as stipulated by trực tiếp bóng đá k+ Labor Code
- Social welfare allowances
- Other allowances and subsidies not of a salary or wage nature as stipulated by trực tiếp bóng đá k+ Government of Vietnam.
