What is taxable trực tiếp bóng đá hôm nay euro? How to distinguish taxable trực tiếp bóng đá hôm nay euro and trực tiếp bóng đá hôm nay euro subject to tax in Vietnam?

What is taxable trực tiếp bóng đá hôm nay euro? How to distinguish taxable trực tiếp bóng đá hôm nay euro and trực tiếp bóng đá hôm nay euro subject to tax in Vietnam?

Currently, there is no official document defining taxable trực tiếp bóng đá hôm nay euro. However, the definition of trực tiếp bóng đá hôm nay euro subject to tax can be understood as follows:

Taxable trực tiếp bóng đá hôm nay euro is the actual trực tiếp bóng đá hôm nay euro that an individual or organization must pay tax on, after deducting deductions as prescribed by law. This is an important basis for the tax authorities to calculate the amount of tax the taxpayer has to pay.

In the field of personal trực tiếp bóng đá hôm nay euro tax, the two concepts "trực tiếp bóng đá hôm nay euro subject to tax" and "taxable trực tiếp bóng đá hôm nay euro" are often mentioned, but not everyone understands the difference between these two concepts as well as how they are applied in practice. However, these two concepts can be distinguished based on the following criteria:

From the above definitions, it can be seen that trực tiếp bóng đá hôm nay euro subject to tax forms the basis for determining taxable trực tiếp bóng đá hôm nay euro.

Note: Information is for reference purposes only!

What is taxable trực tiếp bóng đá hôm nay euro? How to distinguish taxable trực tiếp bóng đá hôm nay euro and trực tiếp bóng đá hôm nay euro subject to tax in Vietnam?(Image from Internet)

What are the 10 types of personal trực tiếp bóng đá hôm nay euro taxable in Vietnam?

Based on Article 3 of the Personal trực tiếp bóng đá hôm nay euro Tax Law 2007 (as amended by Clause 1, Article 1 of theAmended Personal trực tiếp bóng đá hôm nay euro Tax Law 2012and Article 2 of theLuật sửa đổi các Luật về trực), taxable personal trực tiếp bóng đá hôm nay euro is defined as follows:

(1) trực tiếp bóng đá hôm nay euro from business:

- trực tiếp bóng đá hôm nay euro from the production, business activities of goods, services;

- trực tiếp bóng đá hôm nay euro from practicing independently by individuals with licenses or practicing certificates as prescribed by law.

Business trực tiếp bóng đá hôm nay euro as defined above does not include trực tiếp bóng đá hôm nay euro from individuals with business revenue of 100 million Vietnamese Dong per year or less.

(2) trực tiếp bóng đá hôm nay euro from wages and salaries:

- Wages, salaries, and other amounts of wage or salary nature;

- Allowances, assistances, except for those per regulations on preferential treatment for meritorious people, defense, security allowances, hazardous, dangerous allowances for jobs in hazardous, dangerous environments, location-based allowances as prescribed by law, unexpected difficulty allowances, labor accident, occupational disease allowances, one-time allowance for childbirth or adoption, labor capacity reduction allowance, one-time pension allowance, monthly death gratuity, severance allowance, job loss allowance under the Labor Code, other social insurance benefits, allowances for addressing social evils;

- Remunerations in various forms;

- trực tiếp bóng đá hôm nay euro from participating in business associations, boards of directors, supervisory boards, management councils, and organizations;

- Other benefits received, in cash or not;

- Bonuses, except bonuses accompanied by State accolades, national/international awards, bonuses for technical innovations, inventions recognized by competent state authorities, bonuses for detecting/reporting legal violations to competent state authorities.

(3) trực tiếp bóng đá hôm nay euro from capital investment:

- Interest from loans;

- Profits earned from shareholding;

- trực tiếp bóng đá hôm nay euro from other forms of capital investment, excluding trực tiếp bóng đá hôm nay euro earned from bonds by the Government of Vietnam.

(4) trực tiếp bóng đá hôm nay euro from capital transfer:

- trực tiếp bóng đá hôm nay euro from transferring stakes in economic organizations;

- trực tiếp bóng đá hôm nay euro from securities transfer;

- trực tiếp bóng đá hôm nay euro from capital transfer in other forms.

(5) trực tiếp bóng đá hôm nay euro from real estate transfer:

- trực tiếp bóng đá hôm nay euro from transferring land usage rights and assets attached to the land;

- trực tiếp bóng đá hôm nay euro from transferring ownership or usage rights of real estate;

- trực tiếp bóng đá hôm nay euro from leasing rights of land, water surfaces;

- Other trực tiếp bóng đá hôm nay euro from real estate transfer.

(6) trực tiếp bóng đá hôm nay euro from winning prizes:

- Lottery winnings;

- Prizes from promotional schemes;

- Winnings from betting;

- Prizes from contests and games with awards and other forms of prizes.

(7) trực tiếp bóng đá hôm nay euro from royalties:

- trực tiếp bóng đá hôm nay euro from transferring, assigning intellectual property rights;

- trực tiếp bóng đá hôm nay euro from technology transfer.

(8) trực tiếp bóng đá hôm nay euro from franchising

(9) trực tiếp bóng đá hôm nay euro from inheritance:

Inheritance of securities, stakes in organizations, business establishments, real estate, and other assets requiring ownership or usage registration.

(10) trực tiếp bóng đá hôm nay euro from gifts:

Gifts in securities, stakes in organizations, business establishments, real estate, and other assets requiring ownership or usage registration.

What areformulas for calculating personal trực tiếp bóng đá hôm nay euro tax from various trực tiếp bóng đá hôm nay euro sources in Vietnam?

Based onThông tư 111/2013/TT-BTC(amended and supplemented byThông tư 92/2015/TT-BTC), the formulas for calculating tax from various trực tiếp bóng đá hôm nay euro sources are as follows: