Thu bóng đá hôm nay trực tiếp nhận được từ lãi trái phiếu có đóng thuế thu bóng đá hôm nay trực
Is trực tiếp bóng đá việt nam hôm nay bond interest subject to personal income tax in Vietnam?
Pursuant to point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC(as amended by clause 6, Article 11 ofCircular 92/2015/TT-BTC) as follows:
- trực tiếp bóng đá việt nam hôm nay capital investment
trực tiếp bóng đá việt nam hôm nay capital investment is the income that individuals receive in forms such as:
+ Interest received from lending to organizations, enterprises, households, business individuals, or groups of business individuals under loan contracts or agreements, excluding interest received from deposits at credit institutions or branches of foreign banks, as guided in sub-clause g.1, point g, clause 1, Article 3 of this Circular.
+ Dividends received from capital contributions to purchase shares.
+ Profits received due to participation in capital contributions to a limited liability company, partnership, cooperative, joint venture, business cooperation contract, and other forms of business according to the Enterprise Law and the Cooperative Law; profits received due to participating in capital contributions to establish credit institutions according to the Law on Credit Institutions; capital contribution to Securities Investment Funds and other investment funds established and operating under legal provisions.
Enterprise profits of private businesses, single-member limited liability companies owned by individuals are not included in taxable trực tiếp bóng đá việt nam hôm nay capital investment.
+ The increased part of the capital value received upon dissolution of the enterprise, conversion of activity models, division, separation, merger, consolidation of enterprises, or when withdrawing capital.
+ trực tiếp bóng đá việt nam hôm nay bond interest, treasury bills, and other valuable papers issued by domestic organizations, except for income as guided in sub-clauses g.1 and g.3, point g, clause 1, Article 3 of this Circular.
+ Other trực tiếp bóng đá việt nam hôm nay capital investment in other forms, including cases of capital contributions by assets, goodwill, land use rights, inventions, patents.
+ trực tiếp bóng đá việt nam hôm nay dividends paid in shares, trực tiếp bóng đá việt nam hôm nay profits added to capital.
Thus,according to the above provisions, trực tiếp bóng đá việt nam hôm nay bond interest is subject to personal income tax.
Is trực tiếp bóng đá việt nam hôm nay bond interest subject to personal income tax in Vietnam? (Image from the Internet)
When is the trực tiếp bóng đá việt nam hôm nay bond interest subject to personal income tax calculated in Vietnam?
According to the provisions of Article 10Circular 111/2013/TT-BTCas follows:
The basis for tax calculation on trực tiếp bóng đá việt nam hôm nay capital investment is taxable income and tax rates.
- Taxable income
Taxable trực tiếp bóng đá việt nam hôm nay capital investment is the taxable income that individuals receive as guided in clause 3, Article 2 of this Circular.
- The tax rate for trực tiếp bóng đá việt nam hôm nay capital investment applies according to the total tax schedule at a rate of 5%.
- Time for determining taxable income
The time for determining taxable income on trực tiếp bóng đá việt nam hôm nay capital investment is the time organizations or individuals pay income to taxpayers.
Particularly, the time for determining taxable income for certain cases is as follows:
+ For trực tiếp bóng đá việt nam hôm nay the increased value of capital contributions guided in point d, clause 3, Article 2 of this Circular, the time for determining trực tiếp bóng đá việt nam hôm nay capital investment is when the individual receives income upon enterprise dissolution, conversion of activity models, division, separation, merger, consolidation of enterprises, or when withdrawing capital.
+ For trực tiếp bóng đá việt nam hôm nay profits added to capital as guided in point g, clause 3, Article 2 of this Circular, the time for determining trực tiếp bóng đá việt nam hôm nay capital investment is when the individual transfers capital, withdraws capital.
+ For trực tiếp bóng đá việt nam hôm nay dividends paid in shares as guided in point g, clause 3, Article 2 of this Circular, the time for determining trực tiếp bóng đá việt nam hôm nay capital investment is when the individual transfers shares.
+ In case individuals receive trực tiếp bóng đá việt nam hôm nay foreign investment in any form, the time for determining taxable income is when the individual receives income.
- Tax calculation method
Personal income tax payable = Taxable income × Tax rate 5%
Thus,it can be seen that trực tiếp bóng đá việt nam hôm nay bond interest subject to personal income tax will be based on the time for determining trực tiếp bóng đá việt nam hôm nay capital investment, which is when the individual transfers capital, withdraws capital.
Which incomes are subject to personal income tax in Vietnam?
Pursuant to clause 1, Article 2Circular 111/2013/TT-BTCregulations on taxable income are as follows:
According to the provisions of Article 3Personal Income Tax Law 2007and Article 3Decree 65/2013/ND-CP, taxable personal income includes:
- trực tiếp bóng đá việt nam hôm nay business
trực tiếp bóng đá việt nam hôm nay business is income obtained from production and business activities in the following fields:
+ trực tiếp bóng đá việt nam hôm nay production, business of goods, and services in all business fields and sectors according to the law, such as production, business of goods; construction; transportation; food and beverage businesses; service businesses, including house rental services, land use rights, water surface, and other properties.
+ trực tiếp bóng đá việt nam hôm nay independent practice activities of individuals in fields and sectors granted a practicing certificate or license according to legal regulations.
+ trực tiếp bóng đá việt nam hôm nay agriculture, forestry, salt making, aquaculture, and fishing that do not meet the tax exemption conditions guided in point e, clause 1, Article 3 of this Circular.
