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What are trực tiếp bóng đá hôm nay euro conditions for determining a Vietnamese resident?

trực tiếp bóng đá hôm nay euro conditions for determining a Vietnamese resident for trực tiếp bóng đá hôm nay euro purpose of calculating personal income tax are stipulated in Clause 1, Article 1 ofCircular 111/2013/TT-BTC.

Specifically, an individual is considered a resident if they meet one of trực tiếp bóng đá hôm nay euro following criteria:

Criterion 1:trực tiếp bóng đá hôm nay euro individual is present in Vietnam for 183 days or more within a calendar year or for 12 consecutive months from trực tiếp bóng đá hôm nay euro first day of entry into Vietnam, counting trực tiếp bóng đá hôm nay euro day of arrival and trực tiếp bóng đá hôm nay euro day of departure as one day.

trực tiếp bóng đá hôm nay euro duration of entry and exit will be determined based on trực tiếp bóng đá hôm nay euro confirmation stamp of trực tiếp bóng đá hôm nay euro immigration authority on trực tiếp bóng đá hôm nay euro individual's passport (or laissez-passer). In cases where an individual enters and exits on trực tiếp bóng đá hôm nay euro same day, it is counted as one day of residence.

trực tiếp bóng đá hôm nay euro time an individual is present in Vietnam is considered time of residence in Vietnam's territory.

Criterion 2: trực tiếp bóng đá hôm nay euro individual has a fixed place of residence in Vietnam under one of trực tiếp bóng đá hôm nay euro following two cases:

(1) Has a stable residence according to trực tiếp bóng đá hôm nay euro law on residence:

- For Vietnamese citizens: A stable residence is where trực tiếp bóng đá hôm nay euro individual lives long-term without any time limit at a fixed address and has registered for permanent residence according to trực tiếp bóng đá hôm nay euro legal provisions.

- For foreigners: A stable residence is trực tiếp bóng đá hôm nay euro place recorded in trực tiếp bóng đá hôm nay euro Permanent Residence Card or trực tiếp bóng đá hôm nay euro registered temporary residence where trực tiếp bóng đá hôm nay euro Temporary Residence Card is issued by trực tiếp bóng đá hôm nay euro competent authority.

(2) Has a rental house in Vietnam with a lease contract lasting 183 days or more in trực tiếp bóng đá hôm nay euro tax year:

- Individuals who do not have a stable residence as outlined in case 1 but have a total house rental duration of 183 days or more in trực tiếp bóng đá hôm nay euro tax year are also considered residents in Vietnam, including cases of renting multiple places.

- trực tiếp bóng đá hôm nay euro rented accommodation can be hotels, boarding houses, lodging, workplaces, offices, without differentiating between whether trực tiếp bóng đá hôm nay euro individual rents themselves or trực tiếp bóng đá hôm nay euro employer rents on behalf of trực tiếp bóng đá hôm nay euro employee.

- In case an individual has a stable place of residence in Vietnam but trực tiếp bóng đá hôm nay euro number of days present in Vietnam is less than 183 days in trực tiếp bóng đá hôm nay euro tax year and cannot prove residence in another country, they are still considered a resident in Vietnam.

Proof of residence in another country will be based on a Certificate of Residence or, if such a certificate is not issued by that country, trực tiếp bóng đá hôm nay euro individual can provide a copy of their passport to prove their duration of residence.

What are trực tiếp bóng đá hôm nay euro conditions for determining a Vietnamese resident? (Image from trực tiếp bóng đá hôm nay euro Internet)

Which income of a Vietnamese resident will apply trực tiếp bóng đá hôm nay euro annual personal income tax calculation period in Vietnam?

According to Article 7 of trực tiếp bóng đá hôm nay euroPersonal Income Tax Law 2007(amended by Clause 3, Article 1 of trực tiếp bóng đá hôm nay euroAmended Personal Income Tax Law 2012) stipulates:

Tax Calculation Period

1. trực tiếp bóng đá hôm nay euro tax calculation period for Vietnamese residents is prescribed as follows:

a) An annual tax calculation period applies to income from business; income from wages and salaries;

b) Tax calculation for each income occurrence applies to income from capital investment; income from capital transfer, excluding income from securities transfer; income from real estate transfer; income from prizes; income from copyrights; income from franchising; income from inheritance; income from gifts;

c. Tax calculation either per transfer occurrence or annually for income from securities transfer.

2. trực tiếp bóng đá hôm nay euro tax calculation period for non-Vietnamese residents is calculated per occurrence of income for all taxable income.

trực tiếp bóng đá hôm nay euro annual personal income tax calculation period applies to income from business and income from wages and salaries.

Which income from wages and salaries is subject to personal income tax in Vietnam?

Based on Clause 1, Article 2 of trực tiếp bóng đá hôm nay euroPersonal Income Tax Law 2007, as amended by Clause 1, Article 1 of trực tiếp bóng đá hôm nay euroAmended Personal Income Tax Law 2012, trực tiếp bóng đá hôm nay euro regulations are as follows:

- Wages, salaries, and payments of a similar nature;

- Allowances and subsidies,except for trực tiếp bóng đá hôm nay euro following allowances and subsidies:

+Allowances, subsidies under trực tiếp bóng đá hôm nay euro law on incentives for people with meritorious services; national defense and security allowances;

+ Allowances for hazardous or dangerous jobs in industries or jobs in environments with hazardous or dangerous elements;

+ Attraction allowances, regional allowances according to legal provisions;

+ Sudden difficulty allowances, accident, and occupational disease allowances, one-time maternity or adoption benefits, allowances due to reduced working capacity, one-time retirement allowances, monthly survivorship benefits, and other allowances according to social insurance law;

+ Severance pay, job loss allowances as stipulated by Labor Law; allowances with a nature of social protection and other allowances and subsidies not in trực tiếp bóng đá hôm nay euro nature of wages or salaries according to trực tiếp bóng đá hôm nay euro Government of Vietnam's regulations;

+ Remunerations in various forms;

+ Payments received from participation in business associations, boards of directors, control boards, management boards, and other organizations;

+ Other benefits that trực tiếp bóng đá hôm nay euro taxpayer receives in money or non-monetary form;

+ Bonuses, except for bonuses attached to titles awarded by trực tiếp bóng đá hôm nay euro State, bonuses attached to national prizes, international prizes, bonuses for technical innovations, inventions, innovations recognized by competent state agencies, bonuses for reporting or disclosing acts violating trực tiếp bóng đá hôm nay euro law to competent state agencies.

Note:

trực tiếp bóng đá hôm nay euro portion of salary paid for night work or overtime that is higher than trực tiếp bóng đá hôm nay euro daytime work salary according to trực tiếp bóng đá hôm nay euro law, and income from wages and salaries of Vietnamese sailors working for foreign carriers or Vietnamese international transport carriers are exempt from tax.