What is bóng đá hôm nay trực tiếp first level of heirs in Vietnam? Who does bóng đá hôm nay trực tiếp first level of heirs include?What types of inheritance income are subject to personal income tax in Vietnam?
What is bóng đá hôm nay trực tiếp first level of heirs in Vietnam? Who does bóng đá hôm nay trực tiếp first level of heirs include?
Inheritance is understood as bóng đá hôm nay trực tiếp transfer of assets from bóng đá hôm nay trực tiếp deceased to bóng đá hôm nay trực tiếp living, and bóng đá hôm nay trực tiếp assets left behind are referred to as bóng đá hôm nay trực tiếp estate. Inheritance is divided into two forms:
(1) Inheritance by will(Specifically regulated in Chapter 22 of bóng đá hôm nay trực tiếpCivil Code 2015)
Inheritance by will is bóng đá hôm nay trực tiếp transfer of assets from bóng đá hôm nay trực tiếp deceased to bóng đá hôm nay trực tiếp living in accordance with bóng đá hôm nay trực tiếp wishes expressed by bóng đá hôm nay trực tiếp deceased while alive.
(2) Intestate succession:(Specifically regulated in Chapter 23 of bóng đá hôm nay trực tiếpCivil Code 2015)
Intestate succession is inheritance based on bóng đá hôm nay trực tiếp order of successors, conditions, and procedures as prescribed by law:
Additionally, pursuant to Article 651 of bóng đá hôm nay trực tiếpCivil Code 2015regarding legal succession:
Legal Heirs
- Legal heirs are defined in bóng đá hôm nay trực tiếp following order:
a) bóng đá hôm nay trực tiếp first level of heirs includes: spouse, biological father, biological mother, adoptive father, adoptive mother, biological children, adoptive children of bóng đá hôm nay trực tiếp deceased;
b) bóng đá hôm nay trực tiếp second level of heirs includes: paternal grandparents, maternal grandparents, siblings of bóng đá hôm nay trực tiếp deceased; bóng đá hôm nay trực tiếp children of siblings of bóng đá hôm nay trực tiếp deceased where bóng đá hôm nay trực tiếp deceased is bóng đá hôm nay trực tiếp paternal or maternal grandparent;
c) bóng đá hôm nay trực tiếp third level of heirs includes: great-grandparents of bóng đá hôm nay trực tiếp deceased; paternal uncles, paternal aunts, maternal uncles, maternal aunts of bóng đá hôm nay trực tiếp deceased; grandchildren of bóng đá hôm nay trực tiếp deceased where bóng đá hôm nay trực tiếp deceased is an uncle, aunt; great-grandchildren of bóng đá hôm nay trực tiếp deceased where bóng đá hôm nay trực tiếp deceased is a great-grandparent.
- Individuals in bóng đá hôm nay trực tiếp same level of heirs receive equal shares of bóng đá hôm nay trực tiếp estate.
- Individuals in subsequent levels only inherit if there are no surviving members in bóng đá hôm nay trực tiếp prior level due to death, disqualification, disinheritance, or refusal to accept bóng đá hôm nay trực tiếp inheritance.
Thus, bóng đá hôm nay trực tiếp first level of heirs (referred to as bóng đá hôm nay trực tiếp primary legal heirs) includes those prioritized to inherit bóng đá hôm nay trực tiếp deceased's assets under bóng đá hôm nay trực tiếp laws of intestate succession.
bóng đá hôm nay trực tiếp first level of heirs includes: spouse, biological father, biological mother, adoptive father, adoptive mother, biological children, adoptive children of bóng đá hôm nay trực tiếp deceased.
Note:Heirs in bóng đá hôm nay trực tiếp same level receive equal shares of bóng đá hôm nay trực tiếp estate.
Individuals in subsequent levels only inherit if no one remains in bóng đá hôm nay trực tiếp preceding level due to death, disqualification, or refusal to accept bóng đá hôm nay trực tiếp inheritance.
What is bóng đá hôm nay trực tiếp first level of heirs in Vietnam? Who does bóng đá hôm nay trực tiếp first level of heirs include?(Image from bóng đá hôm nay trực tiếp Internet)
What types of inheritance income are subject to personal income tax in Vietnam?
According to Clause 9, Article 2 ofCircular 111/2013/TT-BTC, certain types of inheritance income are subject to PIT, specifically:
(1) For inherited securities
- Shares, options, bonds, treasury bills, investment fund certificates
- Other types of securities as stipulated by bóng đá hôm nay trực tiếpLuật trực tiếp bóng;
- Individual shares in joint-stock companies as prescribed by bóng đá hôm nay trực tiếpLuật xoilac tv trực.
(2) For inherited capital in economic organizations and business establishments
- Capital contributions in limited liability companies, cooperatives, partnerships, business cooperation contracts;
- Capital in private enterprises, individual business establishments;
- Capital in associations, funds authorized to be established as per legal provisions or bóng đá hôm nay trực tiếp entire business if it is a private enterprise or individual business establishment.
(3) For inherited real estate
- Land use rights;
- Land use rights with assets attached to bóng đá hôm nay trực tiếp land;
- Ownership of houses, including future housing;
- Infrastructure and construction works attached to land, including future constructions;
- Land lease rights;
- Water surface lease rights;
- Other types of income from inherited real estate, except for income from property inheritance as guided in Point d, Clause 1, Article 3 ofCircular 111/2013/TT-BTC.
(4) For inherited assets that require registration of ownership or use rights with a State management agency
Including: automobiles; motorcycles, motorbikes; ships, including barges, canoes, tugboats, pushers; boats, including yachts; aircraft; hunting guns, sports guns.
Which income from inheritance is exempt from PIT in Vietnam?
According to Point d, Clause 1, Article 3 ofCircular 111/2013/TT-BTC, income from inheritance exempt from PIT includes real estate inheritance (including houses, construction projects that will form in bóng đá hôm nay trực tiếp future according to bóng đá hôm nay trực tiếp law on real estate business) between:
- Husband and wife;
- Biological parents and biological children;
- Adoptive parents and adoptive children;
- Father-in-law, mother-in-law and daughter-in-law;
- Father-in-law, mother-in-law and son-in-law;
- Paternal grandparents and grandchild;
- Maternal grandparents and grandchild;
- Siblings with each other.
