What are vtv5 trực tiếp bóng đá hôm nay guidance documents for vtv5 trực tiếp bóng đá hôm nay Latest Law on Personal Income Tax 2024 of Vietnam?
What is vtv5 trực tiếp bóng đá hôm nay latest Law on Personal Income Taxin Vietnam for 2024?
vtv5 trực tiếp bóng đá hôm nay latest Law on Personal Income Tax for 2024 is vtv5 trực tiếp bóng đá hôm nayLuật Thuế thu bóng đá hôm nay trực, amended by vtv5 trực tiếp bóng đá hôm nay following documents:
- Luật thuế thu trực tiếp bóng đá hôm nay.
- Luật sửa đổi các Luật về xem bóng đá.
- Resolution 954/2020/UBTVQH14on adjusting vtv5 trực tiếp bóng đá hôm nay family circumstance deduction of personal income tax.
What are vtv5 trực tiếp bóng đá hôm nay guidance documents for vtv5 trực tiếp bóng đá hôm nay latest Law on Personal Income Tax 2024 of Vietnam ? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What are vtv5 trực tiếp bóng đá hôm nay guidance documents for vtv5 trực tiếp bóng đá hôm nay Latest Law on Personal Income Tax 2024 of Vietnam?
vtv5 trực tiếp bóng đá hôm nay guidance documents for vtv5 trực tiếp bóng đá hôm nay latest Law on Personal Income Tax 2024 include:
- Chỉ thị 22/2008/CT-TTg thựcon vtv5 trực tiếp bóng đá hôm nay implementation of vtv5 trực tiếp bóng đá hôm nay Law on Personal Income Tax.
- Thông tư 20/2010/TT-BTCguiding administrative procedures on personal income tax.
- Nghị định 65/2013/NĐ-CPguiding vtv5 trực tiếp bóng đá hôm nay Law on Personal Income Tax and vtv5 trực tiếp bóng đá hôm nay Amended Law on Personal Income Tax.
- Thông tư 111/2013/TT-BTCguiding vtv5 trực tiếp bóng đá hôm nay Law on Personal Income Tax andNghị định 65/2013/NĐ-CP.
- Nghị định 91/2014/NĐ-CPamending decrees regulating tax.
- lịch trực tiếp bóng đá hômamending Circular 156/2013/TT-BTC, Circular 111/2013/TT-BTC, 219/2013/TT-BTC, 08/2013/TT-BTC, 85/2011/TT-BTC, 39/2014/TT-BTC and 78/2014/TT-BTC to reform and simplify administrative procedures regarding tax.
- Thông tư 151/2014/TT-BTCguiding vtv5 trực tiếp bóng đá hôm nay implementation ofNghị định 91/2014/NĐ-CPamending and supplementing a number of articles of vtv5 trực tiếp bóng đá hôm nay decree regulating tax.
- Nghị định 12/2015/NĐ-CPguiding vtv5 trực tiếp bóng đá hôm nay Law amending and supplementing some articles of vtv5 trực tiếp bóng đá hôm nay Laws on Taxation and amending and supplementing a number of articles of vtv5 trực tiếp bóng đá hôm nay decrees regulating tax.
- Thông tư 92/2015/TT-BTCguiding vtv5 trực tiếp bóng đá hôm nay implementation of VAT and personal income tax for resident individuals engaged in business activities; guiding vtv5 trực tiếp bóng đá hôm nay implementation of some amendments and supplements on personal income tax as stipulated in vtv5 trực tiếp bóng đá hôm nay Law on Amendments and Supplements to some Articles of vtv5 trực tiếp bóng đá hôm nay Laws on Taxation 71/2014/QH13 and Decree 12/2015/ND-CP detailing vtv5 trực tiếp bóng đá hôm nay implementation of vtv5 trực tiếp bóng đá hôm nay Law on Amendments and Supplements to some Articles of vtv5 trực tiếp bóng đá hôm nay Laws on Taxation and amending and supplementing some articles of decrees on tax.
Who must pay personal income tax in Vietnam?
According to Article 2 of vtv5 trực tiếp bóng đá hôm nay2007 Law on Personal Income Tax, personal income tax payers are residents with taxable income specified in Article 3 of vtv5 trực tiếp bóng đá hôm nay2007 Law on Personal Income Taxarising both inside and outside Vietnam, and non-residents with taxable income specified in Article 3 of vtv5 trực tiếp bóng đá hôm nay2007 Law on Personal Income Taxarising within vtv5 trực tiếp bóng đá hôm nay territory of Vietnam.
In detail:
- Resident individuals are those who meet one of vtv5 trực tiếp bóng đá hôm nay following conditions:
+ Being present in Vietnam for 183 days or more within a calendar year or for twelve consecutive months from vtv5 trực tiếp bóng đá hôm nay first day of presence in Vietnam;
+ Having a regular place of residence in Vietnam, including a registered permanent residence or a rental house in Vietnam in accordance with a term contract.
- Non-resident individuals are those who do not meet vtv5 trực tiếp bóng đá hôm nay conditions of resident individuals.
Which incomes are exempt from personal income tax in Vietnam?
According to Clause 1, Article 3 ofCircular 111/2013/TT-BTC, amended and supplemented by Article 12 ofCircular 92/2015/TT-BTC, vtv5 trực tiếp bóng đá hôm nay categories of income exempt from personal income tax are as follows:
- Income from vtv5 trực tiếp bóng đá hôm nay transfer of real estate between husband and wife; biological parents and their children; adoptive parents and their adopted children; parents-in-law and their daughters-in-law; parents-in-law and their sons-in-law; grandparents and their grandchildren; and siblings.
- Income from vtv5 trực tiếp bóng đá hôm nay transfer of residential houses, homestead land use rights, and assets attached thereto in cases where vtv5 trực tiếp bóng đá hôm nay individual only has one residential house, homestead land.
- Income from vtv5 trực tiếp bóng đá hôm nay value of land use rights of individuals being allocated land by vtv5 trực tiếp bóng đá hôm nay State.
- Income from inheritance or gifts of real estate between husband and wife; biological parents and their children; adoptive parents and their adopted children; parents-in-law and their daughters-in-law; parents-in-law and their sons-in-law; grandparents and their grandchildren; and siblings.
- Income of households or individuals directly engaged in agricultural, forestry, salt-making, aquaculture, and fisheries activities that have not been processed into other products or have only undergone simple preliminary processing.
- Income from vtv5 trực tiếp bóng đá hôm nay conversion of agricultural land of households or individuals allocated by vtv5 trực tiếp bóng đá hôm nay State for production.
- Interest income from deposits at credit institutions, interest income from life insurance contracts.
- Remittances income.
- vtv5 trực tiếp bóng đá hôm nay part of night shift or overtime salary paid higher than that of day shift or working hours as stipulated by law.
- Retirement pensions paid by vtv5 trực tiếp bóng đá hôm nay Social Insurance Fund; monthly retirement pensions paid by voluntary pension funds.
- Income from scholarships, including:
+ Scholarships received from vtv5 trực tiếp bóng đá hôm nay State budget;
+ Scholarships received from domestic and foreign organizations under their reward programs.
- Income from life insurance and non-life insurance contract compensation, work accident compensation, State compensation, and other compensations as stipulated by law.
- Income from charitable funds that are approved or recognized by vtv5 trực tiếp bóng đá hôm nay competent state authority, operating for charitable, humanitarian, non-profit purposes.
- Income from foreign aid provided for charitable, humanitarian purposes in vtv5 trực tiếp bóng đá hôm nay form of government and non-governmental organizations as approved by vtv5 trực tiếp bóng đá hôm nay competent state authority.
- Income from wages and salaries of Vietnamese sailors working for foreign shipping companies or Vietnamese shipping companies involved in international transportation.
- Income of ship owners, individuals with vtv5 trực tiếp bóng đá hôm nay right to use ships and individuals working on ships from supplying goods and services directly serving offshore fishing and catching activities.
