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Who is a personal income taxpayer in Vietnam?

Based on Article 2 of theLaw on Personal Income xem bóng đá trực tiếp trên youtube 2007, the regulations regarding personal income taxpayers are as follows:

- Resident individuals who earn taxable income generated within and outside the territory of Vietnam

- Non-resident individuals who earn taxable income generated within the territory of Vietnam.

Furthermore, residents and non-residents are defined as follows:

- A resident individual is someone who meets one of the following conditions:

+ Present in Vietnam for 183 days or more within a calendar year, or within 12 consecutive months from the first day of presence in Vietnam;

+ Having a permanent residence in Vietnam, including a registered permanent residence or a rented house in Vietnam under a lease contract.

- A non-resident individual is a person who does not meet the conditions specified in Clause 2, Article 2 of theLaw on Personal Income xem bóng đá trực tiếp trên youtube 2007.

What are conditions for individuals to authorize personal income xem bóng đá trực tiếp trên youtube to an income payer in Vietnam?

According to Subsection d.1 and d.2, Point d, Clause 6, Article 8 ofDecree 126/2020/ND-CP, the regulations regarding individuals with income from salaries or wages authorizing xem bóng đá trực tiếp trên youtube to an income payer are as follows:

Types of taxes declared monthly, quarterly, yearly, separately, and annual xem bóng đá trực tiếp trên youtube declarations

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6. Types of taxes, annual collections and taxes unsettled until the time of dissolution, bankruptcy, cessation of operation, termination of contract, or organizational restructuring. In cases of business model change (excluding equitized state-owned enterprises) where the transformed enterprise inherits all tax obligations of the transformed enterprise, xem bóng đá trực tiếp trên youtube declarations to the time of decision on business transformation are not required; rather, they must declare xem bóng đá trực tiếp trên youtube at the year's end. To be specific: as follows:

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d) Personal income tax for organizations and individuals that pay income subject to personal income tax from salaries, wages; individuals with income from salaries, wages authorize xem bóng đá trực tiếp trên youtube to organizations, individuals paying income; individuals with income from salaries, wages directly finalizing their taxes with the tax authority. To be specific: as follows:

d.1) Organizations, individuals paying income from salaries, wages are responsible for declaring xem bóng đá trực tiếp trên youtube and settling taxes on behalf of individuals who have authorized that have paid such incomes, regardless of whether tax withholding arises or not. In cases where no income is paid, xem bóng đá trực tiếp trên youtube declaration is not required. In situations where an employee is transferred from an old organization to a new one due to a merger, consolidation, division, separation, transformation, or within the same system, the new organization is responsible for xem bóng đá trực tiếp trên youtube based on individual authorization for both the portion of income paid by the old organization and retrieve any personal income tax withholding certificates from the old organization (if any).

d.2) Resident individuals with income from salaries, wages authorize xem bóng đá trực tiếp trên youtube to organizations, individuals paying income. To be specific:

Individuals with income from salaries, wages with labor contracts of 3 months or more at one place and effectively working there at the time the income payer carries out the xem bóng đá trực tiếp trên youtube, even if they have not worked for a full 12 months in a year. If the individual is an employee transferred from an old organization to a new one per point d.1 of this clause, the individual is allowed to authorize xem bóng đá trực tiếp trên youtube to the new organization.

Individuals with income from salaries, wages with labor contracts of 3 months or more at one place and effectively working there at the time the income payer carries out xem bóng đá trực tiếp trên youtube, even if they have not worked for a full 12 months in a year; simultaneously having sporadic income from other sources not exceeding an average of 10 million VND per month within the year and having been subject to 10% personal income tax withholding if they do not request xem bóng đá trực tiếp trên youtube for this income.

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Thus, individuals can authorize personal income xem bóng đá trực tiếp trên youtube to an income payer if they meet one of the following conditions:

- Individuals with income from salaries, wages with labor contracts of 3 months or more at one place and effectively working at that time the income payer carries out xem bóng đá trực tiếp trên youtube, even if they have not worked for a full 12 months in a year.

- Individuals being employees transferred from an old organization to a new one due to the old organization undergoing a merger, consolidation, division, separation, conversion of business type, or both the old and new organizations are within the same system.

- Individuals with income from salaries, wages under labor contracts of 3 months or more and effectively working at the place at the time of xem bóng đá trực tiếp trên youtube even in cases where the employee does not work the full 12 months in a year, and simultaneously have additional income at other places with an average monthly not exceeding 10 million VND and have been subjected to 10% tax withholding.

What are conditions for individuals to authorize personal income xem bóng đá trực tiếp trên youtube to an income payer in Vietnam? (Image from Internet)

Vietnam: What does thedeclaration for personal income xem bóng đá trực tiếp trên youtube concerning an income payer authorized by individuals include?

According to Subsection 1, Section 4 ofOfficial Dispatch 883/TCT-DNNCN of 2022from the General Department of Taxation guiding the dossier for declaring personal income xem bóng đá trực tiếp trên youtube for organizations, individuals paying income authorized by individuals includes:

- Personal income xem bóng đá trực tiếp trên youtube declaration form No. 05/QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTC.

- Appendix of a detailed list of individuals subject to xem bóng đá trực tiếp trên youtube calculated according to the progressive xem bóng đá trực tiếp trên youtube table form No. 05-1/BK-QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTC.

- Appendix of a detailed list of individuals subject to xem bóng đá trực tiếp trên youtube calculated according to the full xem bóng đá trực tiếp trên youtube rate form No. 05-2/BK-QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTC.

- Appendix of a detailed list of dependents for family allowance deductions form No. 05-3/BK-QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTC.

In cases individuals authorize the income-paying organization to finalize on their behalf, they need to prepare the Authorization Letter for Personal Income xem bóng đá trực tiếp trên youtube from the tax period year 2021 according to form No. 08/UQ-QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTC.