What is lịch trực tiếp bóng đá hôm nay PIT period for non-residents in Vietnam?
What is lịch trực tiếp bóng đá hôm nay PIT period for non-residents in Vietnam?
Under Article 7 of lịch trực tiếp bóng đá hôm nayPIT Law 2007(amended by Clause 3, Article 1 of lịch trực tiếp bóng đá hôm nayLaw on Amendments to PIT Law 2012):
Tax period
1. For residents, tax period is specified as follows:
a/ Annual tax period, which is applicable to incomes from business, salaries and wages.
b/ Tax period upon each time of income generation, which is applicable to incomes from capital investment; incomes from capital transfer, except for incomes from securities transfer; incomes from real estate transfer; incomes from prizes; incomes from copyright; incomes from commercial franchising; incomes from inheritances; and gifts.
c. Tax period upon each transfer or annual tax period, which is applicable to Incomes from transfer of securities.
2. For non-residents, lịch trực tiếp bóng đá hôm nay tax period counted upon each time of income generation is applicable to all their taxable incomes.
Thus, for non-residents, lịch trực tiếp bóng đá hôm nay tax period counted upon each time of income generation is applicable to all their taxable incomes.
What is lịch trực tiếp bóng đá hôm nay PIT period for non-residents in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)
Who are non-residents required to pay PIT in Vietnam?
Under Article 1 ofCircular 111/2013/TT-BTCamended by Article 2 ofCircular 119/2014/TT-BTC:
Taxpayers
Taxpayers being residents and non-residents mentioned in Article 2 of lịch trực tiếp bóng đá hôm nay Law on Personal income tax, Article 2 of lịch trực tiếp bóng đá hôm nay Government's Decree No. 65/2013/NĐ-CP dated June 27, 2013 on guidelines for lịch trực tiếp bóng đá hôm nay Law on Personal income tax and lịch trực tiếp bóng đá hôm nay Law on amendments to lịch trực tiếp bóng đá hôm nay Law on Personal income tax (hereinafter referred to as Decree No. 65/2013/NĐ-CP) who earn taxable income as prescribed in Article 3 of lịch trực tiếp bóng đá hôm nay Law on Personal income tax and Article 3 of Decree No. 65/2013/NĐ-CP.
Taxable income is determined as follows:
Taxable income earned by a resident is lịch trực tiếp bóng đá hôm nay income earned within and beyond Vietnam’s territory regardless of lịch trực tiếp bóng đá hôm nay place where income is paid;
Any individual who is a citizen of a country or territory that has entered into an agreement on double taxation and prevention of tax avoidance with Vietnam, and also a resident in Vietnam shall calculate personal income tax from lịch trực tiếp bóng đá hôm nay month that individual arrives at Vietnam (if lịch trực tiếp bóng đá hôm nay individual goes to Vietnam for lịch trực tiếp bóng đá hôm nay first time) to lịch trực tiếp bóng đá hôm nay month in which lịch trực tiếp bóng đá hôm nay labor contract expires and lịch trực tiếp bóng đá hôm nay individual leaves Vietnam without following procedures for consular certification to avoid double taxation according to lịch trực tiếp bóng đá hôm nay double taxation agreement between lịch trực tiếp bóng đá hôm nay two countries.
Taxable income of a non-resident is income earned in Vietnam, regardless of lịch trực tiếp bóng đá hôm nay place where income is paid and received
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According to lịch trực tiếp bóng đá hôm nay above stipulations, lịch trực tiếp bóng đá hôm nay following entities are required to payPIT: residents and non-residents.
Non-residents are those who do not meet one of lịch trực tiếp bóng đá hôm nay following conditions:
(1) Being present in Vietnam for 183 days or more in a calendar year or within 12 consecutive months from lịch trực tiếp bóng đá hôm nay first date of presence in Vietnam, of which arrival and departure dates are counted as 01 day.
(2) Having a regular place of residence in Vietnam under one of lịch trực tiếp bóng đá hôm nay following cases:
- Having a regular place of residence as stipulated by lịch trực tiếp bóng đá hôm nay law on residence;
- Having a rented house for living in Vietnam as stipulated by lịch trực tiếp bóng đá hôm nay law on housing, with rental contracts of 183 days or more within lịch trực tiếp bóng đá hôm nay tax year;
If an individual has a regular place of residence in Vietnam as stipulated but actually stays in Vietnam for less than 183 days in lịch trực tiếp bóng đá hôm nay tax year and cannot prove they are a resident of another country, that individual is considered a resident in Vietnam.
Proof of being a resident of another country is based on a Certificate of Residence. For individuals from a country or territory that has signed a tax treaty with Vietnam but does not issue a Certificate of Residence, lịch trực tiếp bóng đá hôm nay individual provides a photocopy of their passport to prove lịch trực tiếp bóng đá hôm nay period of residence.
What doesincome from salaries and remunerations subject to PIT in Vietnam include?
According to Clause 2, Article 3 of lịch trực tiếp bóng đá hôm nayLaw No. 04/2007/QH12 trực tiếp(amended and supplemented by Clause 1, Article 1 of lịch trực tiếp bóng đá hôm nayLaw No. 26/2012/QH13 xem bóng đá trực tiếp trên), taxable income from salaries and remunerations of employees includes:
- salaries, remunerations andamounts of similar nature;
- Allowances, subsidies, except for amounts:
+ Those paid under legal provisions on preferential treatment of persons with meritorious services;
+ defense or security allowances; hazard or danger allowances for persons working in branches, occupations or jobs at places where exist hazardous or dangerous elements;
+ allowances for attraction of laborers to work in certain branches or in certain regions specified by law;
+ allowances for sudden difficulties, allowances for laborers having labor accident or suffering from occupational disease, lump-sum maternity or child adoption allowances; allowances for working capacity loss, lump-sum retirement allowances, monthly survivorship allowances and other allowances as prescribed by law on social insurance;
+ severance and job-loss allowances specified in lịch trực tiếp bóng đá hôm nay Labor Code;
+ subsidies of social relief nature and other allowances, subsidies without nature of salaries, remunerations as prescribed by lịch trực tiếp bóng đá hôm nay Government.
