What are the 4 types of inheritance subject to personal lịch trực tiếp bóng đá hôm nay in Vietnam?

What are the 4 types of inheritance subject to personal lịch trực tiếp bóng đá hôm nay in Vietnam?

According to Clause 9, Article 2 ofCircular 111/2013/TT-BTC, the regulation on types of inheritance subject to personal lịch trực tiếp bóng đá hôm nay is as follows:

Taxable Income

As stipulated in Article 3 of the Law on Personal lịch trực tiếp bóng đá hôm nay and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:

...

9. Income from inheritance

Income from inheritance is the income that an individual receives according to a will or by law regarding inheritance. Specifically:

a) For inheritance as securities, including: shares, rights to purchase shares, bonds, treasury bills, fund certificates, and other types of securities as stipulated by the Securities Law; individual shares in joint-stock companies as regulated by the Enterprise Law.

b) For inheritance as capital in economic organizations, business establishments including: capital contributions in limited liability companies, cooperatives, partnerships, business cooperation contracts; capital in private enterprises, individual business establishments; capital in associations, funds authorized to establish under the law or the entire business establishment if it is a private enterprise, individual business establishment.

c) For inheritance as real estate, including: land use rights; land use rights with assets attached to the land; house ownership, including future-formed houses; infrastructure and construction works attached to the land, including future-formed construction works; land lease rights; water surface lease rights; other income received from inheritance as real estate in any form; except for income from inheritance as real estate guided in point d, clause 1, Article 3 of this Circular.

d) For inheritance of other assets that must register ownership or use rights with the state management agency such as: automobiles; motorcycles, scooters; watercraft, including barges, canoes, tugboats, pushers; boats, including yachts; aircrafts; hunting guns, sporting guns.

...

Thus, there are 4 types of inheritance subject to personal lịch trực tiếp bóng đá hôm nay, including:

- Securities;

- Capital in economic organizations, business establishments;

- Real estate;

- Other assets that must register ownership or use rights with the state management agency.

What are the 4 types of inheritance subject to personal lịch trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)

What is the personal lịch trực tiếp bóng đá hôm nay rate on inherited securities in Vietnam?

According to Article 23 ofCircular 111/2013/TT-BTCthe regulation is as follows:

For income from winnings, inheritance, gifts

1. Personal lịch trực tiếp bóng đá hôm nay on income from winnings, inheritance, and gifts of non-resident individuals is determined by taxable income as guided by clause 2, this Article multiplied (×) by the tax rate of 10%.

2. Taxable income

a) Taxable income from winnings of non-resident individuals is the value of the prize exceeding 10 million VND per win in Vietnam.

Income from winnings of non-resident individuals is determined similar to resident individuals as guided at clause 1, Article 15 of this Circular.

b) Taxable income from inheritance, gifts of non-resident individuals is the value of the inheritance, gifts exceeding 10 million VND per occurrence of income received in Vietnam.

Income from inheritance, gifts of non-resident individuals is determined similar to resident individuals as guided at clause 1, Article 16 of this Circular.

3. Time to determine taxable income

a) For income from winnings: the time to determine taxable income is when the organization or individual in Vietnam pays the winnings to the non-resident individual.

b) For income from inheritance: the time to determine taxable income is when the individual registers ownership or use rights of the asset in Vietnam.

c) For income from receiving gifts: the time to determine taxable income is when the individual registers ownership or use rights of the asset in Vietnam.

Thus, the current personal lịch trực tiếp bóng đá hôm nay rate on inherited securities is 10%.

What is the current personal lịch trực tiếp bóng đá hôm nay rate in Vietnam?

Based on theLuật Thuế thu bóng đá hôm nay trực tiếp cá nhân 2007and related guiding documents. Specifically, the personal lịch trực tiếp bóng đá hôm nay rate for 2024 is as follows:

(1) Progressive tax rate schedule:

Pursuant to Article 22 ofLaw on Personal lịch trực tiếp bóng đá hôm nay 2007, the progressive tax rate schedule is stipulated as follows:

The progressive tax rate schedule applies totaxable income from business, salaries, and wages:

Based on clause 1 Article 21 ofLaw on Personal lịch trực tiếp bóng đá hôm nay 2007(amended by clause 5 Article 1Law on Amendments to Law on Personal lịch trực tiếp bóng đá hôm nay 2012), taxable income from business, salaries, and wages is determined by the total taxable income specified in Article 10 ofLaw on Personal lịch trực tiếp bóng đá hôm nay 2007(amended by clause 4 Article 2Amended Tax Laws 2014) and Article 11 ofLaw on Personal lịch trực tiếp bóng đá hôm nay 2007minus social insurance contributions, health insurance, unemployment insurance, occupational liability insurance for certain mandatory insurance, voluntary pension funds, deductible items.

(2) Flat tax rate schedule

Based on Article 23 ofLaw on Personal lịch trực tiếp bóng đá hôm nay 2007(amended by clause 7 Article 2Amended Tax Laws 2014), the flat tax rate schedule is stipulated as follows:

Note:The flat tax rate schedule applies to taxable income stipulated in clause 2 Article 21 ofLaw on Personal lịch trực tiếp bóng đá hôm nay 2007, specifically including:

Taxable income from capital investment, capital transfer, real estate transfer, winnings, royalties, franchise, inheritance, gifts is taxable income according to the regulation ofLuật Thuế thu bóng đá hôm nay trực tiếp cá nhân 2007.