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What types of winnings are subject to personal trực tiếp bóng đá k+ tax in Vietnam?

Pursuant to Clause 6, Article 3 of theLaw on Personal trực tiếp bóng đá k+ Tax 2007as amended by Clause 2, Article 2 of theLaw on Amending Laws on Tax 2014, trực tiếp bóng đá k+ from winning prizes includes:

- Lottery winnings;

- Prizes from promotional activities;

- Prizes from betting games;

- Winnings from games, contests with prizes, and other forms of winning.

Thus, the aforementioned prizes fall under the category of trực tiếp bóng đá k+ subject to personal trực tiếp bóng đá k+ tax, which includes prizes from promotional activities.

How to determine taxable trực tiếp bóng đá k+ for promotional winnings in Vietnam?(Image from the Internet)

How to determine taxable trực tiếp bóng đá k+ for promotional winnings in Vietnam?

According to Clause 1, Article 15 ofCircular 111/2013/TT-BTC, the regulation is as follows:

Basis for tax calculation on trực tiếp bóng đá k+ from winnings

The basis for tax calculation on trực tiếp bóng đá k+ from winnings is taxable trực tiếp bóng đá k+ and the tax rate.

1. Taxable trực tiếp bóng đá k+

Taxable trực tiếp bóng đá k+ from winnings is the portion of the prize value exceeding 10 million VND that the taxpayer receives for each winning occurrence, irrespective of the number of prize receipts.

If a prize is won by multiple people, taxable trực tiếp bóng đá k+ is allocated to each prize recipient. The winner must provide legal grounds for evidence. In the absence of legal evidence, the winning trực tiếp bóng đá k+ is attributed to one individual. If an individual wins multiple prizes in one game, taxable trực tiếp bóng đá k+ is determined based on the total value of all prizes.

Taxable trực tiếp bóng đá k+ for some prize games is as follows:

a) For lottery winnings, it is the entire prize value exceeding 10 million VND per lottery ticket received in one draw, not deducting any costs.

b) For promotional prizes awarded in kind, it is the value of the promotional product exceeding 10 million VND, converted to cash at market value at the time of receiving the prize, not deducting any costs.

According to the above provision, taxable personal trực tiếp bóng đá k+ is the portion of the prize value from promotions exceeding 10 million VND for each winning occurrence.

If a prize is distributed among multiple people, the taxable trực tiếp bóng đá k+ will be proportioned accordingly and must have legal grounds for evidence. In the absence of evidence, the entire prize is allocated to one individual.

For promotional winnings awarded in kind, taxable trực tiếp bóng đá k+ is determined as the product's value exceeding 10 million VND converted into cash at market value at the time of prize receipt without deducting any costs.

Example:

If winning a motorbike valued at 30 million VND in a promotional event:

Taxable trực tiếp bóng đá k+ = 30 million - 10 million = 20 million VND.

The above regulation applies to resident individuals. Non-resident individuals follow Clause 2, Article 23 ofCircular 111/2013/TT-BTCas follows:

For trực tiếp bóng đá k+ from winnings, inheritance, gifts

...

2. Taxable trực tiếp bóng đá k+

a) Taxable trực tiếp bóng đá k+ from winnings of non-resident individuals is the portion of the prize value exceeding 10 million VND per winning instance in Vietnam.

trực tiếp bóng đá k+ from winnings for non-resident individuals is determined as for resident individuals according to the guidance in Clause 1, Article 15 of this Circular.

b) Taxable trực tiếp bóng đá k+ from inheritances and gifts for non-resident individuals is the portion of inherited property, gift value exceeding 10 million VND per trực tiếp bóng đá k+ occurrence received in Vietnam.

trực tiếp bóng đá k+ from inheritances and gifts for non-resident individuals is determined as per resident individuals according to the guidance in Clause 1, Article 16 of this Circular.

Accordingly, the taxable trực tiếp bóng đá k+ from winnings of non-residential individuals is the portion of the prize value exceeding 10 million VND per winning instance in Vietnam. Taxable trực tiếp bóng đá k+ determination is similar to that of resident individuals.

How to calculate personal trực tiếp bóng đá k+ tax on promotional winnings in Vietnam?

Also, according to the provisions of Article 15 ofCircular 111/2013/TT-BTC, the basis for tax calculation on trực tiếp bóng đá k+ from winnings is taxable trực tiếp bóng đá k+ and the tax rate.

The personal trực tiếp bóng đá k+ tax rate applicable to trực tiếp bóng đá k+ from winnings is applied according to the full tax rate schedule at 10%.

The calculation of personal trực tiếp bóng đá k+ tax is performed according to the formula:

Payable Personal trực tiếp bóng đá k+ Tax = Taxable trực tiếp bóng đá k+ x Tax Rate 10%

The timing to determine taxable trực tiếp bóng đá k+ for trực tiếp bóng đá k+ from promotional winnings is when the organization or individual organizing the promotional activity pays the prize to the winner.

Example:

- In the case of winning cash:

A participant wins 20 million VND in a promotional program.

+ Taxable trực tiếp bóng đá k+ = 20 million - 10 million = 10 million VND.

+ Personal trực tiếp bóng đá k+ Tax = 10 million × 10% = 1 million VND.

- In the case of winning in kind:

A participant wins a mobile phone valued at 25 million VND.

+ Taxable trực tiếp bóng đá k+ = 25 million - 10 million = 15 million VND.

+ Personal trực tiếp bóng đá k+ Tax = 15 million × 10% = 1.5 million VND.