Thuế thu nhập cá nhân đã bóng đá hôm nay trực tiếp ở nước ngoài có được khấu trừ vào số tiền thuế TNCN phải bóng đá hôm nay trực tiếp ở Việt Nam không?
Shall personal income xem bóng đá trực tiếp nhà cái paid abroad be deducted from personal income xem bóng đá trực tiếp nhà cái payable in Vietnam?
Pursuant to Clause 3, Article 62 ofCircular 80/2021/TT-BTCregulating the deduction of taxes paid abroad from taxes payable in Vietnam as follows:
Procedure for exemption or reduction of taxes according to the Double xem bóng đá trực tiếp nhà cái Avoidance Agreement (xem bóng đá trực tiếp nhà cái Agreement)
...
- Deduction of taxes paid abroad from taxes payable in Vietnam
Organizations and individuals who are residents of Vietnam and have paid taxes in a country that has signed a xem bóng đá trực tiếp nhà cái Agreement with Vietnam, and the paid taxes comply with the foreign legal regulations and the xem bóng đá trực tiếp nhà cái Agreement, shall have the paid taxes (or deemed paid) in the country that has signed the xem bóng đá trực tiếp nhà cái Agreement with Vietnam deducted from the personal income xem bóng đá trực tiếp nhà cái payable in Vietnam. The procedure for deducting taxes paid abroad from taxes payable in Vietnam is as follows:
...
Thus, personal income xem bóng đá trực tiếp nhà cái paid abroad will be deductible from the personal income xem bóng đá trực tiếp nhà cái payable in Vietnam when the following three conditions are met:
- The individual is a resident of Vietnam.
- The individual has paid taxes in a country that has signed a xem bóng đá trực tiếp nhà cái Agreement with Vietnam.
- The paid taxes comply with the foreign legal regulations and the xem bóng đá trực tiếp nhà cái Agreement.
Shall personal income xem bóng đá trực tiếp nhà cái paid abroad be deducted from personal income xem bóng đá trực tiếp nhà cái payable in Vietnam?(Image from the Internet)
What are principles for deducting personal income xem bóng đá trực tiếp nhà cái paid abroad from personal income xem bóng đá trực tiếp nhà cái payable in Vietnam?
Pursuant to Article 48 ofCircular 205/2013/TT-BTCregulating the principles for deducting personal income xem bóng đá trực tiếp nhà cái paid abroad from personal income xem bóng đá trực tiếp nhà cái payable in Vietnam as follows:
- xem bóng đá trực tiếp nhà cái paid in the Signatory Country is deductible as specified in the Agreement between the Signatory Country and Vietnam;
- The deductible xem bóng đá trực tiếp nhà cái amount must not exceed the amount payable in Vietnam calculated on income from the Signatory Country according to the current xem bóng đá trực tiếp nhà cái laws in Vietnam; however, it must not be deductible or refundable if it exceeds the amount paid abroad;
- xem bóng đá trực tiếp nhà cái paid in the Signatory Country is the xem bóng đá trực tiếp nhà cái incurred during the taxable year in Vietnam.
What are procedures fordeducting personal income xem bóng đá trực tiếp nhà cái paid abroad from xem bóng đá trực tiếp nhà cái payable in Vietnam?
Pursuant to Clause 3, Article 62 ofCircular 80/2021/TT-BTCregulating the procedures for deducting personal income xem bóng đá trực tiếp nhà cái paid abroad from xem bóng đá trực tiếp nhà cái payable in Vietnam as follows:
(1)The taxpayer submits a dossier requesting the deduction of taxes paid (or deemed paid) abroad from taxes payable in Vietnam to the directly managing xem bóng đá trực tiếp nhà cái authority. The dossier includes:
- A request form for deducting foreign taxes from taxes payable in Vietnam under the xem bóng đá trực tiếp nhà cái Agreement using Form No. 02/HTQT issued with Appendix 1 ofCircular 80/2021/TT-BTC, which provides information about transactions related to foreign taxes to be deducted from taxes payable in Vietnam under the xem bóng đá trực tiếp nhà cái Agreement.
- Other documents depending on the form of deduction request, specifically:
+ Direct deduction: The taxpayer has paid taxes in a country that has signed the Agreement with Vietnam and is deductible from Vietnam's payable xem bóng đá trực tiếp nhà cái according to the xem bóng đá trực tiếp nhà cái Agreement.
++ Copy of the foreign income xem bóng đá trực tiếp nhà cái declaration confirmed by the taxpayer;
++ Copy of foreign xem bóng đá trực tiếp nhà cái payment receipt confirmed by the taxpayer;
++ Original certification from the foreign xem bóng đá trực tiếp nhà cái authority about the paid taxes.
+ Lump-sum xem bóng đá trực tiếp nhà cái deduction: The taxpayer has income and is supposed to pay taxes in a country that has signed the Agreement with Vietnam, but under the laws of that country is exempted or reduced as a special incentive measure, and is deductible from Vietnam's payable xem bóng đá trực tiếp nhà cái according to the xem bóng đá trực tiếp nhà cái Agreement.
++ Copy of the foreign income xem bóng đá trực tiếp nhà cái declaration confirmed by the taxpayer;
++ Copy of business registration or legal documents confirming business activities abroad, confirmed by the taxpayer;
++ Confirmation letter from the competent foreign authority on xem bóng đá trực tiếp nhà cái exemption, reduction, and confirming the request for lump-sum xem bóng đá trực tiếp nhà cái deduction complies with the xem bóng đá trực tiếp nhà cái Agreement and the Signatory Country’s laws.
+ Indirect deduction: The taxpayer has paid corporate income xem bóng đá trực tiếp nhà cái before the income is distributed to the entity in the country which signed the xem bóng đá trực tiếp nhà cái Agreement with Vietnam and is deductible from Vietnam's payable xem bóng đá trực tiếp nhà cái according to the xem bóng đá trực tiếp nhà cái Agreement.
++ Legal documents proving the relationship and capital contribution ratio of the entity requesting deduction;
++ Copy of the foreign income xem bóng đá trực tiếp nhà cái declaration of the company distributing dividends that the entity contributes to, confirmed by the taxpayer;
++ Copy of the withholding xem bóng đá trực tiếp nhà cái declaration for distributed dividends, confirmed by the taxpayer;
++ Certification from the foreign xem bóng đá trực tiếp nhà cái authority on the xem bóng đá trực tiếp nhà cái paid for distributed dividends and the corporate income xem bóng đá trực tiếp nhà cái paid before dividends distribution.
- Power of attorney in case the taxpayer authorizes a legal representative to perform the xem bóng đá trực tiếp nhà cái agreement application procedures.
(2)The xem bóng đá trực tiếp nhà cái authority shall base its consideration and resolution on the submitted dossiers to deduct the taxes paid abroad from taxes payable in Vietnam according to the xem bóng đá trực tiếp nhà cái Agreement and guidance inCircular 80/2021/TT-BTCwithin 10 working days from the date of receipt of the complete dossier as stipulated at Point a, Clause 3, Article 62 ofCircular 80/2021/TT-BTC. The 10 working day period does not include the time for dossier supplementation and explanation.
