Có phải đóng thuế vtv5 trực tiếp bóng đá hôm nay cá nhân khi cá nhân kinh doanh có vtv5 trực tiếp bóng đá hôm nay 50 triệu một năm?
Does an individual business with an annual income of 50 million VND pay personal income vtv2 trực tiếp bóng đá hôm nay in Vietnam?
Based on Article 3 of thePersonal Income vtv2 trực tiếp bóng đá hôm nay Law 2007(amended by Clauses 1 and 2 of Article 2 of theLaw amending the vtv2 trực tiếp bóng đá hôm nay laws 2014and by Clause 1 Article 1 of theAmended Personal Income vtv2 trực tiếp bóng đá hôm nay Law 2012) as follows:
Taxable Income
Taxable personal income includes the following types of income, except for income exempted under Article 4 of this Law:
1. Income from business activities, including:
a) Income from production and business activities involving goods and services;
b) Income from independent practice activities of individuals who possess professional licenses or practicing certificates as prescribed by law.
Income from business activities specified in this clause does not include income of individual businesses with an annual revenue of 100 million VND or less.
2. Income from salaries and wages, including:
a) Salaries, wages, and other items of a salary or wage nature;
b) Allowances and subsidies, except for the following: allowances and subsidies as stipulated by law for persons with meritorious services; defense and security allowances; hazardous and dangerous job subsidies; regional and attraction allowances as prescribed by law; unexpected difficulty allowances, work accident, occupational disease allowances, one-time allowances for childbirth or adoption, reduced working capacity allowances, one-time retirement allowances, monthly survivor pensions, and other allowances prescribed by social insurance law; severance allowances, unemployment allowances stipulated by the Labor Code; social protection allowances and other non-salary and non-wage allowances and subsidies as prescribed by the Government of Vietnam.
Income from business activities specified in this clause does not include income of individual businesses with annual revenue of 100 million VND or less.
Furthermore, pursuant to Article 4 ofCircular 40/2021/TT-BTC, the calculation of personal income vtv2 trực tiếp bóng đá hôm nay for business households, individual businesses must ensure the following principles:
Principles of vtv2 trực tiếp bóng đá hôm nay Calculation
1. The principles of vtv2 trực tiếp bóng đá hôm nay calculation for business households and individual businesses are implemented according to the current provisions of the law on VAT, PIT, and relevant legal documents.
2. Business households and individual businesses with annual revenue from production and business activities in the calendar year of not more than 100 million VND are not required to pay VAT and PIT according to the provisions of the law on VAT and PIT. Business households and individual businesses are responsible for accurately, truthfully, and fully declaring taxes and submitting vtv2 trực tiếp bóng đá hôm nay returns on time; and they are responsible before the law for the accuracy, truthfulness, and completeness of their vtv2 trực tiếp bóng đá hôm nay returns according to regulations.
3. For business households and individual businesses in the form of groups of individuals or households, the revenue level of 100 million VND/year or less to determine that an individual is not required to pay VAT and PIT is determined for one (01) sole representative of the group of individuals or households in the taxable year.
Thus,an individual business with an annual income of 50 million VND, which means an annual revenue from production and business activities in the calendar year of not more than 100 million VND, is not required to pay PIT.
Is Personal Income vtv2 trực tiếp bóng đá hôm nay required for an individual business with an annual income of 50 million VND? (Image from the Internet)
Are individual businesses subject to personal income vtv2 trực tiếp bóng đá hôm nay eligible for vtv2 trực tiếp bóng đá hôm nay reduction during storms and floods in Vietnam?
Based on Article 5 of thePersonal Income vtv2 trực tiếp bóng đá hôm nay Law 2007, it is regulated as follows:
vtv2 trực tiếp bóng đá hôm nay Reduction
Taxpayers who face difficulties due to natural disasters, fires, accidents, or severe illnesses affecting their vtv2 trực tiếp bóng đá hôm nay payment ability are eligible for a vtv2 trực tiếp bóng đá hôm nay reduction corresponding to the level of damage, but not exceeding the payable vtv2 trực tiếp bóng đá hôm nay amount.
Thus,it is evident that if an individual business subject to personal income vtv2 trực tiếp bóng đá hôm nay encounters storms and floods at the due date, they are eligible for consideration of a personal income vtv2 trực tiếp bóng đá hôm nay reduction.
How is the amount of vtv2 trực tiếp bóng đá hôm nay reduction determined for an individual business subject to personal income vtv2 trực tiếp bóng đá hôm nay when due to storms and floods in Vietnam?
Based on Article 4 ofThông tư 111/2013/TT-BTC, the determination of the amount of vtv2 trực tiếp bóng đá hôm nay reduction for an individual business subject to personal income vtv2 trực tiếp bóng đá hôm nay when due to storms and floods is regulated as follows:
vtv2 trực tiếp bóng đá hôm nay Reduction
According to the provisions of Article 5 of the Personal Income vtv2 trực tiếp bóng đá hôm nay Law, Article 5 of Decree No. 65/2013/ND-CP, taxpayers facing difficulties due to natural disasters, fires, accidents, or severe illnesses affecting their vtv2 trực tiếp bóng đá hôm nay payment ability are considered for vtv2 trực tiếp bóng đá hôm nay reduction corresponding to the level of damage, but not exceeding the payable vtv2 trực tiếp bóng đá hôm nay amount. To be specific: as follows:
1. Determining the amount of vtv2 trực tiếp bóng đá hôm nay reduction
a) vtv2 trực tiếp bóng đá hôm nay reduction is implemented according to the taxable year. Taxpayers facing difficulties due to natural disasters, fires, accidents, or severe illnesses in any taxable year are eligible for a reduction in the payable vtv2 trực tiếp bóng đá hôm nay amount for that taxable year.
b) The payable vtv2 trực tiếp bóng đá hôm nay amount for determining vtv2 trực tiếp bóng đá hôm nay reduction is the total personal income vtv2 trực tiếp bóng đá hôm nay payable by the taxpayer in the taxable year, including:
b.1) Personal income vtv2 trực tiếp bóng đá hôm nay paid or deducted for income from capital investment, income from capital transfers, income from real estate transfers, winnings, royalties, franchising, inheritance, and gifts.
b.2) Personal income vtv2 trực tiếp bóng đá hôm nay payable for income from business and salaries or wages.
c) The basis for determining the level of damage subject to vtv2 trực tiếp bóng đá hôm nay reduction is the total actual cost of damage recovery minus (-) any compensations received from insurance organizations (if any) or from organizations or individuals causing the accident (if any).
d) The reduced vtv2 trực tiếp bóng đá hôm nay amount is determined as follows:
d.1) If the payable vtv2 trực tiếp bóng đá hôm nay amount in the taxable year is greater than the level of damage, the reduced vtv2 trực tiếp bóng đá hôm nay amount equals the level of damage.
d.2) If the payable vtv2 trực tiếp bóng đá hôm nay amount in the taxable year is less than the level of damage, the reduced vtv2 trực tiếp bóng đá hôm nay amount equals the payable vtv2 trực tiếp bóng đá hôm nay amount.
2. The procedures and documentation for vtv2 trực tiếp bóng đá hôm nay reduction consideration comply with the guidance on vtv2 trực tiếp bóng đá hôm nay management.
Thus,the consideration of vtv2 trực tiếp bóng đá hôm nay reduction is implemented according to the taxable year. Taxpayers facing difficulties due to natural disasters, fires, accidents, or severe illnesses in any taxable year are eligible for a reduction in the payable vtv2 trực tiếp bóng đá hôm nay amount for that year.
- The payable vtv2 trực tiếp bóng đá hôm nay amount for determining vtv2 trực tiếp bóng đá hôm nay reduction is the total personal income vtv2 trực tiếp bóng đá hôm nay payable by the taxpayer in the taxable year.
- The basis for determining the level of damage subject to vtv2 trực tiếp bóng đá hôm nay reduction is the total actual cost of damage recovery minus (-) any compensations received from insurance organizations (if any) or from organizations or individuals causing the accident (if any).
- The reduced vtv2 trực tiếp bóng đá hôm nay amount is determined as follows:
+ If the payable vtv2 trực tiếp bóng đá hôm nay amount in the taxable year is greater than the level of damage, the reduced vtv2 trực tiếp bóng đá hôm nay amount equals the level of damage.
+ If the payable vtv2 trực tiếp bóng đá hôm nay amount in the taxable year is less than the level of damage, the reduced vtv2 trực tiếp bóng đá hôm nay amount equals the payable vtv2 trực tiếp bóng đá hôm nay amount.
