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What are principles of calculation ofpersonal income tax for business households xem bóng đá trực tiếp nhà cái business individuals in Vietnam?
Based on Article 4 ofCircular 40/2021/TT-BTC, the principles for calculating PIT for business households xem bóng đá trực tiếp nhà cái business individuals are as follows:
- The principles for calculating PIT for business households xem bóng đá trực tiếp nhà cái business individuals shall be implemented in accordance with the current law on PIT xem bóng đá trực tiếp nhà cái related legal documents.
- Business households xem bóng đá trực tiếp nhà cái business individuals with an annual revenue of 100 million VND or less from production xem bóng đá trực tiếp nhà cái business activities in a calendar year are exempt from PIT according to the PIT Law. Business households xem bóng đá trực tiếp nhà cái business individuals are responsible for declaring taxes accurately, honestly, xem bóng đá trực tiếp nhà cái fully, xem bóng đá trực tiếp nhà cái submitting tax documents on time; xem bóng đá trực tiếp nhà cái are liable before the law for the accuracy, honesty, xem bóng đá trực tiếp nhà cái completeness of the tax documents as prescribed.
- For business households xem bóng đá trực tiếp nhà cái individuals engaged in business in the form of a group of individuals or households, the annual revenue threshold of 100 million VND or less for determining non-taxable individuals is allocated to a single representative of the group of individuals or household in the tax year.
How to calculate personal income tax for business households xem bóng đá trực tiếp nhà cái business individuals in Vietnam? (Image from the Internet)
How to calculate personal income tax for business households xem bóng đá trực tiếp nhà cái business individuals in Vietnam?
Based on Article 10 ofCircular 40/2021/TT-BTCxem bóng đá trực tiếp nhà cái Appendix 1, PIT for business households xem bóng đá trực tiếp nhà cái business individuals is calculated using the following formula:
PIT payable by business households xem bóng đá trực tiếp nhà cái individuals = Taxable revenue x PIT rate
In which:
- The taxable revenue for PIT for business households xem bóng đá trực tiếp nhà cái business individuals is the revenue including taxes (in case of taxable subjects) of the entire money received from sales, processing, commissions, services provided during the tax period from production xem bóng đá trực tiếp nhà cái business activities of goods xem bóng đá trực tiếp nhà cái services, including rewards, support for achieving sales, promotions, trade discounts, payment discounts, xem bóng đá trực tiếp nhà cái financial or non-financial support; subsidies, surcharges, additional fees that are enjoyed in accordance with regulations; other revenues that business households xem bóng đá trực tiếp nhà cái individuals engaged in business enjoy, regardless of whether money has been received.
- PIT rates are as follows:
| Business category | PIT rate |
| Distribution, supply of goods | |
| - Wholesale, retail of various types of goods (excluding the value of goods sold by agents at a fixed price earning commission); - Rewards, sales achievement support, promotions, trade discounts, payment discounts, financial or non-financial support for lump-sum households; |
0.5% |
| - Distribution, supply of goods not subject to VAT, not required to declare VAT, subject to 0% VAT according to the VAT Law; - Business cooperation activities with organizations in this category where the organization is responsible for declaring VAT for the entire revenue of the business cooperation activities according to regulations; - Rewards, sales achievement support, promotions, trade discounts, payment discounts, financial or non-financial support for lump-sum households associated with the purchase of goods or services not subject to VAT, not required to declare VAT, subject to 0% VAT according to the VAT Law; - Compensation for contract breaches, other compensations. |
0.5% |
| Services, construction not involving materials | |
| - Hospitality services including: Providing short-term accommodation for tourists xem bóng đá trực tiếp nhà cái other transient guests; providing long-term accommodation not in apartments for students, workers, xem bóng đá trực tiếp nhà cái similar subjects; providing accommodation with dining or recreational services; - Loading xem bóng đá trực tiếp nhà cái unloading goods xem bóng đá trực tiếp nhà cái other support services related to transportation such as terminal operation, ticket sales, vehicle parking xem bóng đá trực tiếp nhà cái keeping; - Postal xem bóng đá trực tiếp nhà cái courier services, letters, xem bóng đá trực tiếp nhà cái parcels; - Brokerage xem bóng đá trực tiếp nhà cái auction services xem bóng đá trực tiếp nhà cái agency commissions; - Legal advisory, financial advisory, accounting, auditing services; administrative procedures for taxation, customs; - Data processing, renting portals, information technology, telecommunications equipment; advertising on digital content services; - Office support services xem bóng đá trực tiếp nhà cái other business support services; - Sauna, massage, karaoke, dance halls, billiards, internet, games; - Tailoring, laundry services; hair cutting, hairstyling, shampooing; - Repair services, including: repair of computers xem bóng đá trực tiếp nhà cái household goods; - Advisory, design, construction supervision services; - Other services subject to VAT calculated by the deduction method with the VAT rate of 10%; - Construction, installation without materials (including installation of machinery xem bóng đá trực tiếp nhà cái industrial equipment); |
2% |
| - Services not subject to VAT, not required to declare VAT, subject to 0% VAT according to the VAT Law; - Business cooperation activities with organizations in this category where the organization is responsible for declaring VAT for the entire revenue of the business cooperation activities according to regulations; - Compensation for contract breaches, other compensations; |
2% |
| - Asset leasing including: + Leasing houses, lands, shops, workshops, xem bóng đá trực tiếp nhà cái storage except accommodation services; + Leasing transportation vehicles, machinery, xem bóng đá trực tiếp nhà cái equipment without operators; + Leasing other assets without accompanying services; |
5% |
| - Acting as lottery agents, insurance agents, multi-level marketing; - Compensation for contract breaches, other compensations. |
5% |
| Production, transportation, services attached to goods, construction involving materials | |
| - Producing, processing, manufacturing goods; - Extracting, processing minerals; - Goods transportation, passenger transportation; - Services provided with goods such as training, maintenance, technology transfer attached to product sales; - Dining services; - Repair xem bóng đá trực tiếp nhà cái maintenance services for machinery, transport vehicles, cars, motorcycles, xem bóng đá trực tiếp nhà cái other motor vehicles; - Construction, installation involving materials (including installation of machinery xem bóng đá trực tiếp nhà cái industrial equipment); - Other activities subject to VAT calculated by the deduction method with the VAT rate of 10%; |
1.5% |
| - Activities not subject to VAT, not required to declare VAT, subject to 0% VAT according to the VAT Law; - Business cooperation activities with organizations in this category where the organization is responsible for declaring VAT for the entire revenue of the business cooperation activities according to regulations. |
1.5% |
| Other business activities | |
| - Production activities subject to VAT calculated by the deduction method with the VAT rate of 5%; | 1% |
| - Providing services subject to VAT calculated by the deduction method with the VAT rate of 5%; | 1% |
| - Other activities not listed in the above categories; | 1% |
Note: In cases where business households xem bóng đá trực tiếp nhà cái individuals engaged in multiple fields xem bóng đá trực tiếp nhà cái industries, they must declare xem bóng đá trực tiếp nhà cái calculate taxes based on the tax rate on revenue applicable to each field xem bóng đá trực tiếp nhà cái industry. If business households xem bóng đá trực tiếp nhà cái individuals cannot determine the taxable revenue for each field xem bóng đá trực tiếp nhà cái industry or determine it inaccurately, the tax authority will determine the taxable revenue for each field xem bóng đá trực tiếp nhà cái industry according to the provisions of the Law on Tax Administration.
What are responsibilities of the General Department of Taxation of Vietnam in managing taxes for business households xem bóng đá trực tiếp nhà cái individuals?
Based on Article 17 ofCircular 40/2021/TT-BTC, supplemented by clause 4 Article 1 ofCircular 100/2021/TT-BTC, the responsibilities of the General Department of Taxation in managing taxes for business households xem bóng đá trực tiếp nhà cái individuals are as follows:
- Develop a set of risk criteria indicators for business households xem bóng đá trực tiếp nhà cái individuals.
- Provide detailed guidance on the process of updating the database on business households xem bóng đá trực tiếp nhà cái individuals at the Tax Department xem bóng đá trực tiếp nhà cái Tax Branch.
- Direct the implementation of inspections xem bóng đá trực tiếp nhà cái urge tax authorities xem bóng đá trực tiếp nhà cái taxpayers to comply with tax policies xem bóng đá trực tiếp nhà cái tax management for business households xem bóng đá trực tiếp nhà cái individuals.
- Organize the implementation of e-invoices with the tax authority's code for business households xem bóng đá trực tiếp nhà cái individuals according to the prescribed schedule. Cooperate with the provincial xem bóng đá trực tiếp nhà cái city People’s Committees to implement the e-invoice project generated from a cash register connected to the tax authority. Develop a database on invoices with the tax authority’s code to ensure the management of taxes based on risks for business households, individuals, xem bóng đá trực tiếp nhà cái related organizations xem bóng đá trực tiếp nhà cái individuals.
- Develop solutions xem bóng đá trực tiếp nhà cái a roadmap for providing information electronically from e-commerce platforms to the tax authority to build a database on tax management based on risks, ensuring information confidentiality as regulated, xem bóng đá trực tiếp nhà cái facilitating the operation of e-commerce platforms. The General Department of Taxation guides the sharing xem bóng đá trực tiếp nhà cái provision of information between the tax authority xem bóng đá trực tiếp nhà cái e-commerce platforms.
