xem bóng đá trực tiếp nhà cáiWhat does income from business subject to PIT in Vietnam include?
What doesincome from businesssubject to PIT in Vietnam include?
According to Clause 1, Article 2 xem bóng đá trực tiếp nhà cáiCircular No. 111/2013/TT-BTC, income from business includes incomes earned from the production and sale. To be specific:
(1) Incomes from production and sale xem bóng đá trực tiếp nhà cái goods and services that belong to all industries such as: production, goods sale, construction, construction, restaurants, service provision including lease xem bóng đá trực tiếp nhà cái houses, right to use land, water surface, and other property.
(2) Incomes from freelance works xem bóng đá trực tiếp nhà cái individuals in the fields that are licensed or certificated as prescribed by law.
(3) Incomes from agriculture, forestry, salt production, and fishery that are not eligible for tax exemption according to Point e Clause 1 Article 3 xem bóng đá trực tiếp nhà cáiCircular No. 111/2013/TT-BTC.
What does income from business subject to PIT in Vietnam include? (Image from the Internet)
Which business linesare eligible forextension ofthe deadline for PIT payment in Vietnam?
According to the provisions xem bóng đá trực tiếp nhà cái Articles 3 and 4 xem bóng đá trực tiếp nhà cáiDecree 64/2024/ND-CP, the following business lines are eligible for extension xem bóng đá trực tiếp nhà cái the deadline for PIT payment:
(1) Enterprises, organizations, households, household businesses, and individuals engaged in production in the following economic sectors:
- Agriculture, forestry, and fisheries;
- Production and processing xem bóng đá trực tiếp nhà cái food; textiles; production xem bóng đá trực tiếp nhà cái garments; production xem bóng đá trực tiếp nhà cái leather and related products; processing xem bóng đá trực tiếp nhà cái wood and manufacturing xem bóng đá trực tiếp nhà cái products from wood, bamboo, and rattan (excluding beds, cabinets, tables, and chairs); production xem bóng đá trực tiếp nhà cái straw, rice straw, and woven materials; production xem bóng đá trực tiếp nhà cái paper and paper products; production xem bóng đá trực tiếp nhà cái rubber and plastic products; production xem bóng đá trực tiếp nhà cái non-metallic mineral products; metal production; mechanical processing; treatment and coating xem bóng đá trực tiếp nhà cái metals; production xem bóng đá trực tiếp nhà cái electronics, computers, and optical products; manufacture xem bóng đá trực tiếp nhà cái automobiles and other motor vehicles; production xem bóng đá trực tiếp nhà cái beds, cabinets, tables, and chairs;
- Construction;
- Publishing activities; cinematographic activities, production xem bóng đá trực tiếp nhà cái television programs, recording, and publishing xem bóng đá trực tiếp nhà cái music;
- Extraction xem bóng đá trực tiếp nhà cái crude oil and natural gas (without extending corporate income tax for crude oil, condensate, and natural gas collected under agreements and contracts);
- Production xem bóng đá trực tiếp nhà cái beverages; printing, and replication xem bóng đá trực tiếp nhà cái recorded media xem bóng đá trực tiếp nhà cái all kinds; production xem bóng đá trực tiếp nhà cái coke, refined petroleum products; production xem bóng đá trực tiếp nhà cái chemicals and chemical products; production xem bóng đá trực tiếp nhà cái fabricated metal products (excluding machinery and equipment); production xem bóng đá trực tiếp nhà cái motorcycles, motorbikes; repair, maintenance, and installation xem bóng đá trực tiếp nhà cái machinery and equipment;
- Wastewater and waste treatment.
(2) Enterprises, organizations, households, household businesses, and individuals engaged in business activities in the following economic sectors:
- Transportation and warehousing; accommodation and catering services; education and training; healthcare and social assistance activities; real estate business activities;
- Labor and employment services; activities xem bóng đá trực tiếp nhà cái travel agencies, tour business, and services supporting, related to tourism promotion and organization;
- Creative, artistic, and entertainment activities; activities xem bóng đá trực tiếp nhà cái libraries, archives, museums, and other cultural activities; sports, entertainment, and recreational activities; movie screening activities;
- Broadcasting activities; computer programming, consulting services, and other services related to computers; information service activities;
- Support services for mining activities.
The list xem bóng đá trực tiếp nhà cái economic sectors is determined according toDecision 27/2018/QD-TTgon the promulgation xem bóng đá trực tiếp nhà cái the Vietnam economic sector classification system.
(3) Enterprises, organizations, households, household businesses, and individuals engaged in the production xem bóng đá trực tiếp nhà cái prioritized supporting products; key mechanical products.
The prioritized supporting products are determined according toNghị định 111/2015/NĐ-CPxem bóng đá trực tiếp nhà cái the Government xem bóng đá trực tiếp nhà cái Vietnam on the development xem bóng đá trực tiếp nhà cái supporting industries; key mechanical products are determined according toDecision 319/QD-TTg in 2018xem bóng đá trực tiếp nhà cái the Prime Minister xem bóng đá trực tiếp nhà cái the Government xem bóng đá trực tiếp nhà cái Vietnam approving the Strategy for the development xem bóng đá trực tiếp nhà cái Vietnam's mechanical industry up to 2025, with a vision to 2035.
Whatis the extendedperiod ofthedeadline forPIT payment by household businesses and individual businesses in Vietnam?
According to the provisions xem bóng đá trực tiếp nhà cái Clause 3, Article 4 xem bóng đá trực tiếp nhà cáiDecree 64/2024/ND-CPregarding the extension xem bóng đá trực tiếp nhà cái thedeadline forPIT payment:
Extension xem bóng đá trực tiếp nhà cái tax and land rent payment deadlines
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3. For value-added tax and personal income tax xem bóng đá trực tiếp nhà cái household businesses and individual businesses
The payment deadlines for value-added tax and personal income tax for the amount xem bóng đá trực tiếp nhà cái tax payable arising in 2024 for household businesses and individual businesses engaged in business lines specified in Clauses 1, 2, and 3 xem bóng đá trực tiếp nhà cái Article 3 xem bóng đá trực tiếp nhà cái this Decree are extended. Household businesses and individual businesses shall pay the extended tax amounts by December 30, 2024.
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The extended period xem bóng đá trực tiếp nhà cái the deadline forPIT payment by household businesses and individual businesses applies to the amounts payable arising in 2024 for those operating in business lines eligible for the extension xem bóng đá trực tiếp nhà cái the deadline for PIT payment, which will be extended until December 30, 2024.
