Is cell phone allowance subject to personal bóng đá hôm nay trực tiếp in Vietnam?

Is cell phone allowancesubject to PIT in Vietnam?

According toCông đá bóng trực tiếp 79557/CT-TTHT năm, it explicitly outlines the personal bóng đá hôm nay trực tiếp (PIT) obligations concerning employee allowances as follows:

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2.9. Allowances for travel expenses during leave not in accordance with the Labor Code.

Allowances for employees on business trips, travel expenses, and accommodation costs are deductible when determining taxable bóng đá hôm nay trực tiếp if full invoices and documents are provided. In cases where companies allocate fixed amounts for travel, accommodation, and allowances for employees on business trips and these allocations comply with the company's financial or internal regulations, such expenditures can be included in deductible expenses...

Based on the aforementioned regulations, in cases where a company pays allowances for housing rent, fuel (from home to company at a fixed monthly rate), telephone, and diligence allowances for employees, specifying the entitlements and levels in one of the following documents: Labor contract; Collective labor agreement; Financial regulations of the Company, Corporation, Group; Reward regulations stipulated by the Chairman of the Board of Directors, General Director, or Director according to the financial regulations of the Company, Corporation, then:

For housing rent, fuel allowances, and diligence allowances: The company is allowed to account these as deductible expenses when determining taxable bóng đá hôm nay trực tiếp if they comply with the provisions of Article 4 of Circular No. 96/2015/TT-BTC and include these in the employee's taxable PIT bóng đá hôm nay trực tiếp.

Regarding the cell phone allowance: a fixed cell phone allowance provided to individuals can be included as a deductible expense for corporate bóng đá hôm nay trực tiếp purposes according to the Corporate bóng đá hôm nay trực tiếp Law, which in turn is excluded from taxable PIT income.

In cases where the cell phone allowance provided exceeds the stipulated fixed amount, the excess must be included in the taxable PIT bóng đá hôm nay trực tiếp.

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Thus, the cell phone allowance does not need to be included in the employee's taxable personal bóng đá hôm nay trực tiếp for PIT purposes if it is within a reasonable fixed amount. However, if this allowance exceeds the stipulated amount, the excess must be included in the taxable PIT bóng đá hôm nay trực tiếp.

Is cell phone allowance subject to PIT in Vietnam?(Image from the Internet)

Which incomes are exempt from personal bóng đá hôm nay trực tiếp in Vietnam?

According to Article 4 of theLaw on Personal bóng đá hôm nay trực tiếp 2007, as supplemented by Clause 3 of Article 2 of theLaw Amending Tax Laws 2014and amended by Clause 2 of Article 1 of theLaw on Amendments to Law on Personal bóng đá hôm nay trực tiếp 2012, it stipulates the types of personal bóng đá hôm nay trực tiếp that are exempt from PIT as follows:

- bóng đá hôm nay trực tiếp from real estate transfers between spouses; biological parents to biological children; adoptive parents to adopted children; parents-in-law to daughters-in-law; parents-in-law to sons-in-law; paternal grandparents to grandchildren; maternal grandparents to grandchildren; siblings to each other.

- bóng đá hôm nay trực tiếp from the transfer of residential houses, homestead land use rights, and assets attached to homestead land held by an individual who possesses only one residential house, homestead land.

- bóng đá hôm nay trực tiếp from the value of land use rights allocated by the State to individuals.

- bóng đá hôm nay trực tiếp from inheritance or gifts as real estate between spouses; biological parents to biological children; adoptive parents to adopted children; parents-in-law to daughters-in-law; parents-in-law to sons-in-law; paternal grandparents to grandchildren; maternal grandparents to grandchildren; siblings to each other.

- bóng đá hôm nay trực tiếp of households and individuals directly involved in agricultural, forestry, salt production, aquaculture, catching fisheries without processing into other products or only undergoing basic processing.

- bóng đá hôm nay trực tiếp from the conversion of agricultural land allocated by the State to households and individuals for production.

- bóng đá hôm nay trực tiếp from interest earned on deposits at credit institutions, interest from life insurance contracts.

- bóng đá hôm nay trực tiếp from remittances.

- Higher wages and salaries for night work and overtime compared to day work wages and salaries in accordance with the law.

- Retirement pensions paid by the Social Insurance Fund; monthly pensions paid by voluntary pension fund.

- bóng đá hôm nay trực tiếp from scholarships, including:

+ Scholarships funded by the state budget;

+ Scholarships received from domestic and foreign organizations under educational support programs of these organizations.

- bóng đá hôm nay trực tiếp from compensation for life and non-life insurance contracts, compensation for labor accidents, state compensation, and other compensations as prescribed by law.

- bóng đá hôm nay trực tiếp from charitable foundations approved or recognized by competent state agencies, operating for charitable, humanitarian, non-profit purposes.

- bóng đá hôm nay trực tiếp from foreign aid for charitable, humanitarian purposes, whether governmental or non-governmental, approved by competent state agencies.

- bóng đá hôm nay trực tiếp from wages and salaries for Vietnamese seafarers working for foreign shipping companies or Vietnamese shipping companies engaged in international transport.

- bóng đá hôm nay trực tiếp of individuals who are ship owners, individuals entitled to use ships and individuals working on ships from activities supplying goods and services directly serving off-shore fishing activities.

What are regulations on thepersonal bóng đá hôm nay trực tiếp calculation period in Vietnam?

According to Article 7 of theLaw on Personal bóng đá hôm nay trực tiếp 2007, as amended by Clause 3 of Article 1 of theLaw on Amendments to Law on Personal bóng đá hôm nay trực tiếp 2012, the tax calculation period is regulated as follows:

- For resident individuals, the tax calculation period is defined as follows:

+ Annual period applicable to bóng đá hôm nay trực tiếp from business; bóng đá hôm nay trực tiếp from wages and salaries;

+ Each instance of bóng đá hôm nay trực tiếp generation applicable to bóng đá hôm nay trực tiếp from capital investment; capital transfer, except securities transfer; real estate transfers; winnings; royalties; franchising; inheritance; gifts;

+ Each securities transfer or annually for securities transfer bóng đá hôm nay trực tiếp.

- For non-resident individuals, the tax calculation period is each instance of bóng đá hôm nay trực tiếp generation for all taxable bóng đá hôm nay trực tiếp.