What is the personal income xem bóng đá trực tiếp trên youtube declaration form for January 2025 in Vietnam? What are cases where individuals are eligible for personal income xem bóng đá trực tiếp trên youtube refunds in Vietnam?

What is the personal income xem bóng đá trực tiếp trên youtube declaration formfor January 2025 in Vietnam?

The Personal Income xem bóng đá trực tiếp trên youtube Declaration Form for January 2025 is Form No. 05/KK-TNCN issued withCircular 80/2021/TT-BTCapplicable to organizations and individuals paying salary or wage income.

The Form No. 05/KK-TNCN Personal Income xem bóng đá trực tiếp trên youtube declaration is as follows:

DownloadForm No. 05/KK-TNCN Personal Income xem bóng đá trực tiếp trên youtube declaration

Note:

- This declaration only applies to organizations or individuals paying income from salary or wages to individuals in a month/quarter, regardless of whether xem bóng đá trực tiếp trên youtube withholding arises or not.

- The monthly xem bóng đá trực tiếp trên youtube declaration period applies to organizations or individuals paying income with total revenue from the sale of goods and provision of services in the previous year exceeding 50 billion VND or when organizations or individuals paying income choose to declare taxes monthly.

- The quarterly xem bóng đá trực tiếp trên youtube declaration period applies to organizations or individuals paying income with total revenue from the sale of goods and provision of services in the previous year up to and including 50 billion VND, including organizations or individuals paying income without sales revenue from goods and services.

What is the personal income xem bóng đá trực tiếp trên youtube declaration form for January 2025 in Vietnam? What are cases whereindividuals are eligible forpersonal income xem bóng đá trực tiếp trên youtube refunds in Vietnam? (Image from the Internet)

What are instructions on how to fill out the personal income xem bóng đá trực tiếp trên youtube declaration form for January 2025 in Vietnam?

Below are the instructions on how to fill out the Personal Income xem bóng đá trực tiếp trên youtube Declaration Form for January 2025 Form No. 05/KK-TNCN:

1. General Information Section:

[01] xem bóng đá trực tiếp trên youtube period: Enter according to the month, year, or quarter, year of the xem bóng đá trực tiếp trên youtube declaration period. In case of monthly xem bóng đá trực tiếp trên youtube declaration, cross out quarterly; for quarterly xem bóng đá trực tiếp trên youtube declaration, cross out monthly. (The xem bóng đá trực tiếp trên youtube period is either a monthly or quarterly period. Check for overlap in the monthly/quarterly declaration.)

[02] First time: If declaring taxes for the first time, mark "x" in the square box.

[03] Supplementary time: If declaring after the first time, it is considered supplementary declaration and enter the number of supplementary declarations in the square box.

[04] Name of taxpayer: Clearly and fully enter the name of the organization or individual paying income according to the Establishment Decision or Business Registration Certificate or taxpayer registration Certificate.

[05] xem bóng đá trực tiếp trên youtube code: Clearly and fully enter the xem bóng đá trực tiếp trên youtube code of the organization or individual paying income according to the taxpayer registration Certificate or xem bóng đá trực tiếp trên youtube Code Notification or xem bóng đá trực tiếp trên youtube Code Card issued by the xem bóng đá trực tiếp trên youtube authority.

[06], [07], [08] Address: Clearly and fully enter the address of the headquarters of the organization or individual paying income according to the Business Registration Certificate, or registered permanent address (for individuals) with the xem bóng đá trực tiếp trên youtube authority.

[09], [10], [11] Telephone, fax, email: Clearly and fully enter the phone number, fax number, and email address of the organization or individual paying income (leave blank if unavailable).

[12] Name of xem bóng đá trực tiếp trên youtube agent (if any): If the organization or individual paying income authorizes xem bóng đá trực tiếp trên youtube declaration to a xem bóng đá trực tiếp trên youtube Agent, the full name of the xem bóng đá trực tiếp trên youtube Agent must be clearly entered according to the xem bóng đá trực tiếp trên youtube Agent's Establishment Decision or Business Registration Certificate.

[13] xem bóng đá trực tiếp trên youtube code: Clearly and fully enter the xem bóng đá trực tiếp trên youtube code of the xem bóng đá trực tiếp trên youtube Agent according to the taxpayer registration Certificate or xem bóng đá trực tiếp trên youtube Code Notification or xem bóng đá trực tiếp trên youtube code card issued by the xem bóng đá trực tiếp trên youtube authority.

[14] xem bóng đá trực tiếp trên youtube agency contract: Clearly and fully enter the number and date of the xem bóng đá trực tiếp trên youtube agency contract between the organization, individual paying income and the xem bóng đá trực tiếp trên youtube Agent (contract being executed).

[15] Allocation of xem bóng đá trực tiếp trên youtube due to dependent accounting unit in another province different from where the headquarters is located: If applicable, mark "x" in the square box.

2. Declaration of the Table's Criteria:

[16] Total number of employees: Total number of individuals with income from salary and wages for whom the organization, individual pays income in the period.

[17] Resident individuals with labor contracts: Total number of resident individuals receiving income from salary and wages according to labor contracts of 03 months or more for whom the organization, individual pays income in the period.

[18] Total number of individuals with xem bóng đá trực tiếp trên youtube withheld: Indicator [18] = [19] + [20].

[19] Resident individuals: Number of resident individuals with income from salary and wages for whom the organization, individual pays income has withheld xem bóng đá trực tiếp trên youtube.

[20] Non-resident individuals: Number of non-resident individuals with income from salary and wages for whom the organization, individual pays income has withheld xem bóng đá trực tiếp trên youtube.

[21] Total taxable income (TTT) paid to individuals: Indicator [21] = [22] + [23].

[22] Resident individuals: Taxable income from salary, wages, and other taxable income of a wage nature that the organization, individual pays income has paid to resident individuals in the period.

[23] Non-resident individuals: Taxable income from salary, wages, and other taxable income of a wage nature that the organization, individual pays income has paid to non-resident individuals in the period.

[24] Total taxable income from insurance premiums for life insurance, other non-mandatory insurance by insurer not established in Vietnam for employees: The amount an organization, individual pays income for life insurance, other non-mandatory insurance with accumulation of insurance premiums by an insurer not established in Vietnam for employees.

[25] Total taxable income exempted according to Petroleum Contract regulations: Declare the total taxable income exempted according to Petroleum Contract regulations (if any arise).

[26] Total taxable income paid to individuals subject to xem bóng đá trực tiếp trên youtube withholding: Indicator [26] = [27] + [28].

[27] Resident individuals: Taxable income from salary, wages, and other taxable income of a wage nature that the organization, individual paying income has paid to resident individuals subject to xem bóng đá trực tiếp trên youtube withholding in the period.

[28] Non-resident individuals: Taxable income from salary, wages, and other taxable income of a wage nature that the organization, individual paying income has paid to non-resident individuals subject to xem bóng đá trực tiếp trên youtube withholding in the period.

[29] Total personal income xem bóng đá trực tiếp trên youtube withheld: Indicator [29] = [30] + [31].

[30] Resident individuals: Personal income xem bóng đá trực tiếp trên youtube that the organization, individual paying income has withheld from resident individuals in the period.

[31] Non-resident individuals: Personal income xem bóng đá trực tiếp trên youtube that the organization, individual paying income has withheld from non-resident individuals in the period.

[32] Total personal income xem bóng đá trực tiếp trên youtube withheld on insurance premiums for life insurance, other non-mandatory insurance by insurer not established in Vietnam for employees: Total personal income xem bóng đá trực tiếp trên youtube that the organization, individual paying income has withheld on insurance premiums for life insurance, other non-mandatory insurance with accumulation of insurance premiums by an insurer not established in Vietnam for employees. Indicator [32] = [24] x 10%.

What are cases where individuals are eligible for personal income xem bóng đá trực tiếp trên youtube refunds in Vietnam?

Based on Clause 2, Article 8 of thePersonal Income xem bóng đá trực tiếp trên youtube Law 2007regulating cases eligible for a personal income xem bóng đá trực tiếp trên youtube refund as follows:

xem bóng đá trực tiếp trên youtube administration and xem bóng đá trực tiếp trên youtube refund

1. Taxpayer registration, xem bóng đá trực tiếp trên youtube declaration, xem bóng đá trực tiếp trên youtube withholding, xem bóng đá trực tiếp trên youtube payment, xem bóng đá trực tiếp trên youtube finalization, xem bóng đá trực tiếp trên youtube refund, handling of legal violations on xem bóng đá trực tiếp trên youtube, and other xem bóng đá trực tiếp trên youtube administration measures are carried out in accordance with xem bóng đá trực tiếp trên youtube administration laws.

2. Individuals are eligible for a xem bóng đá trực tiếp trên youtube refund in the following cases:

a) The amount of xem bóng đá trực tiếp trên youtube paid is greater than the xem bóng đá trực tiếp trên youtube payable;

b) Individuals have paid taxes but have taxable income below the level required for xem bóng đá trực tiếp trên youtube payment;

c) Other cases as decided by competent state authorities.

Thus, individuals are eligible for personal income xem bóng đá trực tiếp trên youtube refunds in the following cases:

- The amount of xem bóng đá trực tiếp trên youtube paid is greater than the xem bóng đá trực tiếp trên youtube payable;

- Individuals have paid taxes but have taxable income below the level required for xem bóng đá trực tiếp trên youtube payment;

- Other cases as decided by competent state authorities.