How to declare personal income xem bóng đá trực tiếp trên youtube for employees working at representative offices in Vietnam?
How to declare personal income xem bóng đá trực tiếp trên youtube for employees working at representative offices in Vietnam?
According to Article 19 ofCircular 80/2021/TT-BTC, the provisions are as follows:
xem bóng đá trực tiếp trên youtube declaration, xem bóng đá trực tiếp trên youtube calculation, and allocation of personal income xem bóng đá trực tiếp trên youtube
1. Allocation cases:
a) Personal income xem bóng đá trực tiếp trên youtube withholding for income from salaries and wages paid at the headquarters for employees working at dependent units or business locations in other provinces.
b) Personal income xem bóng đá trực tiếp trên youtube withholding for winnings from computerized lottery winnings.
2. Allocation methods:
a) Allocation of personal income xem bóng đá trực tiếp trên youtube for income from salaries and wages:
Taxpayers shall separately determine the personal income xem bóng đá trực tiếp trên youtube that must be allocated for income from salaries and wages of individuals working in each province based on the actual taxes withheld for each individual. In cases where employees are transferred, rotated, or seconded, the personal income xem bóng đá trực tiếp trên youtube withheld arising shall be attributed to the province where the employee is working at the time the income is paid.
b) Allocation of personal income xem bóng đá trực tiếp trên youtube for winnings from computerized lottery winnings:
Taxpayers shall separately determine the personal income xem bóng đá trực tiếp trên youtube that must be paid for income from winnings of computerized lottery winners in each province where the individual registered to participate in the lottery draw via phone or internet distribution and the location where the computerized lottery ticket was issued via terminal distribution based on the actual taxes withheld for each individual.
3. xem bóng đá trực tiếp trên youtube declaration, xem bóng đá trực tiếp trên youtube payment:
a) Personal income xem bóng đá trực tiếp trên youtube for income from salaries and wages:
a.1) Taxpayers paying salaries and wages to employees working at dependent units or business locations in provinces other than where the headquarters is located shall perform personal income xem bóng đá trực tiếp trên youtube withholding for income from salaries and wages according to regulations and submit xem bóng đá trực tiếp trên youtube declaration dossiers according to Form No. 05/KK-TNCN, appendix table determining the personal income xem bóng đá trực tiếp trên youtube amount payable to the localities enjoying the revenue source according to Form No. 05-1/PBT-KK-TNCN attached to Appendix II of this Circular to the directly supervisory xem bóng đá trực tiếp trên youtube authority; pay personal income xem bóng đá trực tiếp trên youtube on income from salaries and wages into the state budget for each province where the employees work as prescribed in Clause 4, Article 12 of this Circular. The personal income xem bóng đá trực tiếp trên youtube determined for each province shall be monthly or quarterly in correspondence with the personal income xem bóng đá trực tiếp trên youtube declaration period and shall not be re-determined when finalizing personal income xem bóng đá trực tiếp trên youtube.
a.2) Individuals with income from salaries and wages who are subject to direct xem bóng đá trực tiếp trên youtube declaration with the xem bóng đá trực tiếp trên youtube authority include: resident individuals with income from salaries and wages paid from abroad; non-resident individuals with income from salaries and wages arising in Vietnam but paid from abroad; individuals with income from salaries and wages paid by International organizations, Embassies, Consulates in Vietnam but have not had xem bóng đá trực tiếp trên youtube withheld; individuals receiving bonus shares from the paying entity.
b) Personal income xem bóng đá trực tiếp trên youtube for winnings from computerized lottery winnings:
The taxpayer being the organization paying income shall withhold personal income xem bóng đá trực tiếp trên youtube for income from winnings of computerized lottery winners, perform personal income xem bóng đá trực tiếp trên youtube declaration according to regulations, submit xem bóng đá trực tiếp trên youtube declaration dossiers according to Form No. 06/TNCN, appendix table determining the personal income xem bóng đá trực tiếp trên youtube amount payable to the localities enjoying the revenue source according to Form No. 05-1/PBT-KK-TNCN attached to Appendix II of this Circular to the directly supervisory xem bóng đá trực tiếp trên youtube authority; pay personal income xem bóng đá trực tiếp trên youtube on winnings into the state budget for each province where the individual registered to participate in the lottery draw via phone or internet distribution and the location where the computerized lottery ticket was issued via terminal distribution as prescribed in Clause 4, Article 12 of this Circular."
In cases where enterprises establish branches, representative offices, or business locations in provinces different from where the taxpayer is headquartered and the enterprise pays employees working at these branches, representative offices, or business locations collectively, the enterprise must:
- Withhold and declare PIT from salaries and wages centrally at the headquarters- Prepare a xem bóng đá trực tiếp trên youtube allocation table for the localities where employees are working- Submit xem bóng đá trực tiếp trên youtube declaration dossiers and allocation tables to the xem bóng đá trực tiếp trên youtube authority managing the headquarters directly.
Thus,it can be seen that enterprises can pay personal income xem bóng đá trực tiếp trên youtube for employees working at representative offices. At this time, the enterprise submits the xem bóng đá trực tiếp trên youtube declaration dossiers to the xem bóng đá trực tiếp trên youtube authority managing the enterprise directly and allocates the xem bóng đá trực tiếp trên youtube, pays money into the state budget for the place where employees work at the representative office.
How to declare personal income xem bóng đá trực tiếp trên youtube for employees working at representative offices in Vietnam?(Image from the Internet)
Vietnam: What documents dothe personal income xem bóng đá trực tiếp trên youtube finalization dossiers for new enterprises include?
According to sub-item 1, Section 4Official Dispatch 636/TCT-DNNCN of 2021, the personal income xem bóng đá trực tiếp trên youtube finalization dossiers for new enterprises include the following documents:
[1]xem bóng đá trực tiếp trên youtube finalization declaration form No. 05/QTT-TNCN issued together with Appendix 2Circular 80/2021/TT-BTC. (Download)
[2]Appendix detailing individuals subject to xem bóng đá trực tiếp trên youtube calculus according to the progressive xem bóng đá trực tiếp trên youtube schedule Form No. 05-1/BK-QTT-TNCN issued together with Appendix 2Circular 80/2021/TT-BTC. (Download)
[3]Appendix detailing individuals subject to xem bóng đá trực tiếp trên youtube calculus according to full rate xem bóng đá trực tiếp trên youtube Form No. 05-2/BK-QTT-TNCN issued together with Appendix 2Circular 80/2021/TT-BTC. (Download)
[4]Appendix detailing dependents for family circumstance deduction Form No. 05-3/BK-QTT-TNCN issued together with Appendix 2Circular 80/2021/TT-BTC. (Download)
* Note:Individuals authorizing income-paying organizations to finalize xem bóng đá trực tiếp trên youtube on their behalf must
Individuals shall prepare a Personal Income xem bóng đá trực tiếp trên youtube Finalization Authorization Letter for the 2023 xem bóng đá trực tiếp trên youtube period according to Form No. 08/UQ-QTT-TNCN issued together with Appendix 2Circular 80/2021/TT-BTC. (Download)
What is the form of authorization for personal income xem bóng đá trực tiếp trên youtube finalization in Vietnam?
Currently, the form of authorization for personal income xem bóng đá trực tiếp trên youtube finalization 2024 is Form 08/UQ-QTT-TNCN, Appendix II, issued together withCircular 80/2021/TT-BTC. Form 08/UQ-QTT-TNCN is as follows:
Download Form 08/UQ-QTT-TNCN here
