What is the personal xem bóng đá trực tiếp nhà cái tax declaration form for xem bóng đá trực tiếp nhà cái payers in Vietnam for October 2024?

What is the personal xem bóng đá trực tiếp nhà cái tax declaration formfor xem bóng đá trực tiếp nhà cái payers in Vietnam for October 2024?

According to Appendix 2 issued together withCircular 80/2021/TT-BTC, the specific provisions are as follows:

- The personal xem bóng đá trực tiếp nhà cái tax declaration form for xem bóng đá trực tiếp nhà cái from salaries and remunerations is form 05/KK-TNCN issued together withCircular 80/2021/TT-BTC.

- This declaration form is for organizations and individuals who incur payments of xem bóng đá trực tiếp nhà cái from salaries and remunerations to individuals in the month or quarter, irrespective of whether there is tax withholding or not.

- The monthly tax declaration period applies to organizations and individuals with a total revenue from sales of goods and services in the preceding year exceeding 50 billion VND, or in the case where the organization or individual chooses to declare tax monthly.

- The quarterly tax declaration period applies to organizations and individuals with a total revenue from sales of goods and services in the preceding year of 50 billion VND or less, including those organizations and individuals not incurring revenue in this field.

Form 05/KK-TNCN....Download

How to determine the personal xem bóng đá trực tiếp nhà cái tax period in Vietnam?

According to Article 7 of thePersonal xem bóng đá trực tiếp nhà cái Tax Law 2007amended by Clause 3 Article 1 of thePersonal xem bóng đá trực tiếp nhà cái Tax Amendment Law 2012, the tax period is prescribed as follows:

- The tax period for resident individuals is prescribed as follows:

+ Annual tax period applies to xem bóng đá trực tiếp nhà cái from business; xem bóng đá trực tiếp nhà cái from salaries and remunerations;

+ Tax period per each occurrence of xem bóng đá trực tiếp nhà cái applies to xem bóng đá trực tiếp nhà cái from capital investment; xem bóng đá trực tiếp nhà cái from capital transfer, except for xem bóng đá trực tiếp nhà cái from securities transfer; xem bóng đá trực tiếp nhà cái from real estate transfer; xem bóng đá trực tiếp nhà cái from prizes; xem bóng đá trực tiếp nhà cái from copyright; xem bóng đá trực tiếp nhà cái from franchise; xem bóng đá trực tiếp nhà cái from inheritance; xem bóng đá trực tiếp nhà cái from gifts;

+ Tax period per each transfer or annually for xem bóng đá trực tiếp nhà cái from securities transfer.

- The tax period for non-resident individuals is calculated per each occurrence of xem bóng đá trực tiếp nhà cái and applies to all taxable xem bóng đá trực tiếp nhà cái.

What is the personal xem bóng đá trực tiếp nhà cái tax declaration formforincome payers in Vietnamfor October 2024? (Image from the Internet)

What xem bóng đá trực tiếp nhà cái is exempt from personal xem bóng đá trực tiếp nhà cái tax in Vietnam?

According to Article 4 of thePersonal xem bóng đá trực tiếp nhà cái Tax Law 2007, supplemented by Clause 3 Article 2 of theAmendment Law on Tax Laws 2014and amended by Clause 2 Article 1 of thePersonal xem bóng đá trực tiếp nhà cái Tax Amendment Law 2012, xem bóng đá trực tiếp nhà cái exempt from personal xem bóng đá trực tiếp nhà cái tax is defined as follows:

- xem bóng đá trực tiếp nhà cái from real estate transfer between husband and wife; biological parents and children; adoptive parents and adopted children; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandparents and grandchildren; siblings.

- xem bóng đá trực tiếp nhà cái from the transfer of residential houses, land use rights, and assets attached to home land of an individual in the case of that individual having only one residential house, home land.

- xem bóng đá trực tiếp nhà cái from the value of land use rights of an individual allocated land by the State.

- xem bóng đá trực tiếp nhà cái from inheritance, gifts of real estate between husband and wife; biological parents and children; adoptive parents and adopted children; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandparents and grandchildren; siblings.

- xem bóng đá trực tiếp nhà cái of households and individuals directly involved in agricultural, forestry, salt production, aquaculture, and fishing activities not yet processed into other products or only through simple processing.

- xem bóng đá trực tiếp nhà cái from the conversion of agricultural land of households and individuals allocated for production by the State.

- xem bóng đá trực tiếp nhà cái from interest on deposits at credit institutions, interest from life insurance contracts.

- xem bóng đá trực tiếp nhà cái from remittances.

- Part of the salary for night work, overtime paid higher than that for day work, regular working hours as prescribed by law.

- Retirement salary paid by the Social Insurance Fund; retirement salary paid by voluntary pension funds monthly.

- xem bóng đá trực tiếp nhà cái from scholarships, including:

+ Scholarships received from the state budget;

+ Scholarships received from domestic and foreign organizations under the program to support education incentives by that organization.

- xem bóng đá trực tiếp nhà cái from compensation of life insurance contracts, non-life insurance, compensation for occupational accidents, compensation from the state, and other compensation amounts under the law.

- xem bóng đá trực tiếp nhà cái received from charitable funds established or recognized by competent state authorities, operating for charitable, humanitarian purposes, not for profit.

- xem bóng đá trực tiếp nhà cái received from foreign aid for charitable, humanitarian purposes in the form of governmental and non-governmental approved by the competent state authorities.

- xem bóng đá trực tiếp nhà cái from salaries and remunerations of Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies engaged in international transportation.

- xem bóng đá trực tiếp nhà cái of individuals who are ship owners, individuals with the right to use the ship and individuals working on the ship from activities providing goods, services directly serving offshore fishing activities.