Are lucky money receiving from employers subject to personal xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
Are lucky money receiving from employers subject to personal xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
According to Point e, Clause 2, Article 2 ofCircular 111/2013/TT-BTC, it is stipulated:
Taxable xoilac tv trực tiếp bóng đá hôm nay
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- xoilac tv trực tiếp bóng đá hôm nay from wages and salaries
xoilac tv trực tiếp bóng đá hôm nay from wages and salaries is the xoilac tv trực tiếp bóng đá hôm nay employees receive from employers, including:
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e) Bonuses in cash or non-cash in any form, including bonuses in the form of stocks, except for the following bonuses:
e.1) Bonuses attached to honorary titles awarded by the State, including bonuses attached to emulation titles and forms of commendation stipulated by the law on emulation and commendation, specifically:
e.1.1) Bonuses attached to emulation titles such as National Emulation Soldier; Emulation Soldier at the Ministry, sector, central organizations, province, centrally-affiliated city; Basic Emulation Soldier, Advanced Laborer, Advanced Soldier.
e.1.2) Bonuses attached to forms of commendation.
e.1.3) Bonuses attached to titles granted by the State.
e.1.4) Bonuses attached to awards given by Associations and organizations affiliated with Political Organizations, Political-Social Organizations, Social Organizations, Social-Professional Organizations of the central and local levels in accordance with the organization's charter and consistent with the Law on Emulation and Commendation.
e.1.5) Bonuses associated with the Ho Chi Minh Prize, State Prize.
e.1.6) Bonuses associated with Medals and Badges.
e.1.7) Bonuses associated with Certificates of Merit.
Authority to decide on commendation and the amount of bonus accompanying the emulation titles and commendation forms mentioned above must comply with the Law on Emulation and Commendation.
e.2) Bonuses attached to national or international awards recognized by the Government of Vietnam.
e.3) Bonuses for technical innovations, inventions, and discoveries recognized by competent state agencies.
e.4) Bonuses for reporting and discovering legal violations to competent state agencies.
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New Year's red envelope money from the company is considered a bonus but is not listed among the tax-exempt bonuses for personal xoilac tv trực tiếp bóng đá hôm nay. Therefore, this red envelope money will be considered taxable personal income.
Are lucky money receiving from employers subject to personal xoilac tv trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)
What types of income are exempt from personal xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
According to Article 4 of thePersonal xoilac tv trực tiếp bóng đá hôm nay Law 2007(amended by Clause 2, Article 1 of theAmended Personal xoilac tv trực tiếp bóng đá hôm nay Law 2012and supplemented by Clause 3, Article 2 of theAmendment Law on Taxes 2014), it stipulates exempt personal incomes as follows:
- xoilac tv trực tiếp bóng đá hôm nay from real estate transfers between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- xoilac tv trực tiếp bóng đá hôm nay from the transfer of housing, land use rights, and assets attached to land in which the individual has only one house or land use right.
- xoilac tv trực tiếp bóng đá hôm nay from the value of land use rights of individuals allocated land by the State.
- xoilac tv trực tiếp bóng đá hôm nay from inheritance or gifts that are immovable properties between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- xoilac tv trực tiếp bóng đá hôm nay of households and individuals directly engaged in agricultural, forestry production, salt making, aquaculture, fishing unprocessed into other products or only through simple processing.
- xoilac tv trực tiếp bóng đá hôm nay from the transfer of agricultural land allocated by the State for agricultural production.
- xoilac tv trực tiếp bóng đá hôm nay from interest on deposits at credit institutions, interest from life insurance contracts.
- xoilac tv trực tiếp bóng đá hôm nay from remittances.
- Wages paid for night work or overtime which is higher than the daytime or regular working wages as defined by law.
- Pensions paid by the Social Insurance Fund; monthly pensions from voluntary retirement funds.
- xoilac tv trực tiếp bóng đá hôm nay from scholarships, including:
+ Scholarships received from the state budget;
+ Scholarships received from domestic and international organizations under the organization's scholarship support program.
- xoilac tv trực tiếp bóng đá hôm nay from insurance compensation for life insurance, non-life insurance, compensation for occupational accidents, state compensation, and other compensations as prescribed by law.
- xoilac tv trực tiếp bóng đá hôm nay received from charity funds approved or recognized by competent state agencies, operating for charitable, humanitarian, and non-profit purposes.
- xoilac tv trực tiếp bóng đá hôm nay received from foreign aid for charity and humanitarian purposes in the form of government and non-governmental support approved by competent state agencies.
- xoilac tv trực tiếp bóng đá hôm nay from wages and salaries of Vietnamese seafarers working for foreign or international shipping companies.
- xoilac tv trực tiếp bóng đá hôm nay of individuals who own ships, individuals who have the right to use ships and individuals working on ships from providing goods and services directly serving offshore fishing and catching activities.
What are regulations onPIT periodin Vietnam?
According to Article 7 of thePersonal xoilac tv trực tiếp bóng đá hôm nay Law 2007amended by Clause 3, Article 1 of theAmended Personal xoilac tv trực tiếp bóng đá hôm nay Law 2012, the PIT period is regulated as follows:
- The assessment period for resident individuals is regulated as follows:
+ The annual assessment period applies to xoilac tv trực tiếp bóng đá hôm nay from business; xoilac tv trực tiếp bóng đá hôm nay from wages and salaries;
+ The assessment period for each xoilac tv trực tiếp bóng đá hôm nay-generating occurrence applies to xoilac tv trực tiếp bóng đá hôm nay from capital investment; xoilac tv trực tiếp bóng đá hôm nay from capital transfer, except for xoilac tv trực tiếp bóng đá hôm nay from stock transfer; xoilac tv trực tiếp bóng đá hôm nay from real estate transfer; xoilac tv trực tiếp bóng đá hôm nay from winnings; xoilac tv trực tiếp bóng đá hôm nay from royalties; xoilac tv trực tiếp bóng đá hôm nay from franchising; xoilac tv trực tiếp bóng đá hôm nay from inheritance; xoilac tv trực tiếp bóng đá hôm nay from gifts;
+ The assessment period applies per each transfer or annually for xoilac tv trực tiếp bóng đá hôm nay from stock transfer.
- The assessment period for non-resident individuals is determined for each xoilac tv trực tiếp bóng đá hôm nay-generating occurrence and applies to all taxable xoilac tv trực tiếp bóng đá hôm nay.
