What are answers for Week 1 of trực tiếp bóng đá việt nam hôm nay Dalat 50-year Liberation Anniversary Knowledge Contest? Which prize amount is taxable in Vietnam?

What areanswers for Week 1 of trực tiếp bóng đá việt nam hôm nay Dalat 50-year Liberation Anniversary Knowledge Contest?

Below is a summary of trực tiếp bóng đá việt nam hôm nay answers for Week 1 of trực tiếp bóng đá việt nam hôm nay Dalat 50-year Liberation Anniversary Knowledge Contest, set A, which you can refer to:

Note: trực tiếp bóng đá việt nam hôm nay content is for reference only./.

What are answers for Week 1 of trực tiếp bóng đá việt nam hôm nay Dalat 50-year Liberation Anniversary Knowledge Contest? Whichprize amount is taxable in Vietnam? (Picture from trực tiếp bóng đá việt nam hôm nay Internet)

Whichprize amountreceived from trực tiếp bóng đá việt nam hôm nay aforementioned contest taxable in Vietnam?

Based on Clause 6, Article 3 of trực tiếp bóng đá việt nam hôm nayPersonal Income Tax Law 2007(amended by Clause 2, Article 2 of trực tiếp bóng đá việt nam hôm nayLaw on Amendments to Tax Laws 2014) stipulates as follows:

Taxable Income

Taxable income includes trực tiếp bóng đá việt nam hôm nay following types of income, excluding trực tiếp bóng đá việt nam hôm nay non-taxable income specified in Article 4 of this Law:

...

6. Income from winnings, including:

a) Lottery winnings;

b) Promotional winnings;

c) Betting winnings;

d) Winnings from rewarded games, contests, and other forms of winnings.

...

In addition, based on point d, Clause 1, Article 15 ofCircular 111/2013/TT-BTCstipulates as follows:

Tax Calculation for Income from Winnings

trực tiếp bóng đá việt nam hôm nay basis for calculating tax on income from winnings is taxable income and tax rate.

1. Taxable Income

Taxable income from winnings is trực tiếp bóng đá việt nam hôm nay prize value exceeding 10 million VND that trực tiếp bóng đá việt nam hôm nay taxpayer receives per winning occurrence regardless of trực tiếp bóng đá việt nam hôm nay number of prize collections.

In case a prize is won by multiple people, trực tiếp bóng đá việt nam hôm nay taxable income is divided amongst trực tiếp bóng đá việt nam hôm nay winners. trực tiếp bóng đá việt nam hôm nay prize recipient must present legal evidence to substantiate this. In trực tiếp bóng đá việt nam hôm nay absence of legal evidence, trực tiếp bóng đá việt nam hôm nay winning income is attributed to one individual. If an individual wins multiple prizes in one competition, trực tiếp bóng đá việt nam hôm nay taxable income is calculated based on trực tiếp bóng đá việt nam hôm nay total value of trực tiếp bóng đá việt nam hôm nay prizes.

Taxable income for certain prize-winning games. To be specific:

...

d) For winnings from rewarded games or contests calculated on each prize collection occasion. trực tiếp bóng đá việt nam hôm nay prize value exceeding 10 million VND that trực tiếp bóng đá việt nam hôm nay player receives without deduction of any expenses.

...

Thus, according to trực tiếp bóng đá việt nam hôm nay above regulations, trực tiếp bóng đá việt nam hôm nay prize received from trực tiếp bóng đá việt nam hôm nay contest exceeding 10 million VND is subject to Personal Income Tax.

What income is exempt from Personal Income Tax in Vietnam?

Based on Article 4 of trực tiếp bóng đá việt nam hôm nayPersonal Income Tax Law 2007supplemented by Clause 3, Article 2 of trực tiếp bóng đá việt nam hôm nayLaw on Amendments to Tax Laws 2014and amended by Clause 2, Article 1 of trực tiếp bóng đá việt nam hôm nayAmended Personal Income Tax Law 2012stipulating trực tiếp bóng đá việt nam hôm nay personal income exempt from personal income tax as follows:

- Income from transferring real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughter-in-law; parents-in-law and son-in-law; grandparents and grandchildren; siblings with each other.

- Income from transferring houses, trực tiếp bóng đá việt nam hôm nay right to use homestead land, and assets attached to homestead land in cases individuals have only one house, homestead land.

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

- Income from inheritance, gifts as real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughter-in-law; parents-in-law and son-in-law; grandparents and grandchildren; siblings with each other.

- Income of households and individuals directly engaged in agriculture, forestry, salt production, aquaculture, capturing seafood not yet processed into other products or only subjected to usual preliminary treatment.

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

- Income from interest on deposits at credit institutions, interest from life insurance contracts.

- Income from remittances.

- Remuneration for night work, overtime paid higher than regular working hours.

- Pensions paid by trực tiếp bóng đá việt nam hôm nay Social Insurance Fund; annuities from voluntary retirement funds.

- Income from scholarships, including:

+ Scholarships from trực tiếp bóng đá việt nam hôm nay state budget;

+ Scholarships from domestic and foreign organizations under their study promotion support programs.

- Income from indemnities under life and non-life insurance contracts, compensation for occupational accidents, State compensation, and other compensations per trực tiếp bóng đá việt nam hôm nay law.

- Income received from charity funds approved or recognized by trực tiếp bóng đá việt nam hôm nay competent state authority, operating for charitable, humanitarian, non-profit purposes.

- Income from foreign aid for charity, humanitarian purposes in trực tiếp bóng đá việt nam hôm nay form of governmental and non-governmental aid approved by trực tiếp bóng đá việt nam hôm nay competent state authority.

- Income from wages, salaries of Vietnamese seafarers working for foreign shipping companies or Vietnamese shipping companies in international transport.

- Income of individuals who own ships, individuals authorized to use ships, and ship workers from offering goods and services directly serving offshore fishing and capturing operations.