Is personal income trực tiếp bóng đá hôm nay an indirect or direct trực tiếp bóng đá hôm nay in Vietnam?
Is personal income trực tiếp bóng đá hôm nay an indirect or direct trực tiếp bóng đá hôm nay in Vietnam?
Currently, there is no specific regulation defining the terms indirect trực tiếp bóng đá hôm nay and direct trực tiếp bóng đá hôm nay. However, these terms can be understood as follows:
- Direct trực tiếp bóng đá hôm nay: This is trực tiếp bóng đá hôm nay that the State directly collects from a portion of the taxpayer's income, meaning that the individual pays direct trực tiếp bóng đá hôm nay by taking a part of their income to pay the State.
- Indirect trực tiếp bóng đá hôm nay: This is trực tiếp bóng đá hôm nay collected from consumers through trực tiếp bóng đá hôm nay payments made by producers or businesses. This type of trực tiếp bóng đá hôm nay serves to regulate societal consumption.
From the above definitions, personal income trực tiếp bóng đá hôm nay can be understood as a type of direct trực tiếp bóng đá hôm nay, which is the amount the income earner must deduct from a portion of their salary, or from other sources of income into the state budget after allowances have been deducted.
Personal income trực tiếp bóng đá hôm nay is not levied on individuals with low income, thus ensuring fairness for all subjects and contributing to reducing the income gap between different social groups.
Pursuant to theLuật Thuế thu bóng đá hôm nay trực tiếp cá nhân 2007 Sốand its guiding documents, personal income trực tiếp bóng đá hôm nay applies to taxpayers with taxable income from the following sources:
- Income from salaries, wages, and other similar earnings (for individuals without dependents, personal income trực tiếp bóng đá hôm nay must be paid on total income from salaries and wages exceeding 11 million VND per month; this income has been deducted for compulsory insurance contributions and other donations such as charity, humanitarian, etc.).
- Income from business activities (household businesses, individual businesses with annual revenue exceeding 100 million VND).
- Income from capital investment.
- Income from capital transfer.
- Income from real estate transfer.
- Income from winnings.
- Income from royalties.
- Income from franchising.
- Income from inheritance.
- Income from gifts.
Is personal income trực tiếp bóng đá hôm nay an indirect or direct trực tiếp bóng đá hôm nay in Vietnam?(Image from Internet)
Who arepersonal income taxpayers in Vietnam?
According to Article 2 of theLaw on Personal Income trực tiếp bóng đá hôm nay 2007, taxpayers include:
- Taxpayers subject to personal income trực tiếp bóng đá hôm nay are residents with taxable income as stipulated in Article 3 of theLaw on Personal Income trực tiếp bóng đá hôm nay 2007arising within and outside Vietnam territory and non-residents with taxable income as stipulated in Article 3 of theLaw on Personal Income trực tiếp bóng đá hôm nay 2007arising within Vietnam territory.
- Residents are individuals meeting one of the following conditions:
+ Present in Vietnam for 183 days or more within a calendar year or 12 consecutive months from the first day present in Vietnam;
+ Having a permanent residence in Vietnam, including having a registered permanent residence or renting a house in Vietnam under a lease contract.
- Non-residents are individuals who do not meet the conditions stipulated in Clause 2, Article 2 of theLaw on Personal Income trực tiếp bóng đá hôm nay 2007.
When is the deadline forpersonal income trực tiếp bóng đá hôm nay submission per month in Vietnam?
According to Article 28 ofDecree 65/2013/ND-CP, income payers are organized to temporarily calculate and deduct trực tiếp bóng đá hôm nay based on income.
Pursuant to Clause 1, Article 55 of theLaw on trực tiếp bóng đá hôm nay Administration 2019, it is stipulated as follows:
trực tiếp bóng đá hôm nay Payment Deadline
1. In cases where taxpayers calculate the trực tiếp bóng đá hôm nay, the latest deadline for trực tiếp bóng đá hôm nay payment is the final day of the trực tiếp bóng đá hôm nay declaration submission deadline. In cases of supplementary trực tiếp bóng đá hôm nay declarations, the deadline for trực tiếp bóng đá hôm nay payment is the deadline for trực tiếp bóng đá hôm nay declaration of the erroneous trực tiếp bóng đá hôm nay period.
For corporate income trực tiếp bóng đá hôm nay, provisional payments are made quarterly, with the latest payment deadline being the 30th day of the subsequent quarter's first month.
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Additionally, according to Clause 2, Article 44 of theLaw on trực tiếp bóng đá hôm nay Administration 2019regarding the deadline for filing personal income trực tiếp bóng đá hôm nay finalization returns:
trực tiếp bóng đá hôm nay Declaration Submission Deadline
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2. The deadline for trực tiếp bóng đá hôm nay declaration submission for taxes calculated on an annual basis is stipulated as follows:
a) No later than the final day of the third month from the end of the calendar or fiscal year for the annual trực tiếp bóng đá hôm nay finalization return; no later than the final day of the first month of the calendar or fiscal year for the annual trực tiếp bóng đá hôm nay declaration;
b) No later than the final day of the fourth month from the end of the calendar year for individual personal income trực tiếp bóng đá hôm nay finalization returns;
c) No later than December 15 of the preceding year for the estimated trực tiếp bóng đá hôm nay declarations of household businesses; for new businesses, the deadline is 10 days from the start of business.
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Therefore, the deadlines for filing personal income trực tiếp bóng đá hôm nay finalization returns are divided into two timelines as follows:
- No later than the final day of the third month from the end of the calendar or fiscal year for trực tiếp bóng đá hôm nay finalization returns filed by companies on behalf of employees.
- No later than the final day of the fourth month from the end of the calendar year for individuals directly filing trực tiếp bóng đá hôm nay finalization returns.
