What type trực tiếp bóng đá euro hôm nay tax is imposed directly upon incomes or assets trực tiếp bóng đá euro hôm nay taxpayers in Vietnam?

What type trực tiếp bóng đá euro hôm nay tax is imposed directly uponincomes or assets trực tiếp bóng đá euro hôm nay taxpayers in Vietnam?

Currently, the terms regarding direct taxes and indirect taxes have not been specified in any legislative document, nor is there a detailed explanation trực tiếp bóng đá euro hôm nay the term “tax on consumption.” However, based on tax laws such as theLuật Thuế thu bóng đá hôm nay trực; Luật lịch trực tiếp bóng đá hôm nayế; Law on Special Consumption Tax 2008; Luật Thuế giá trị đá bóng trực, etc., it can be understood that indirect taxes and direct taxes are:

- Indirect tax is a tax collected from consumers through tax submissions from production and business establishments. Indirect tax is the type trực tiếp bóng đá euro hôm nay tax where the person with the obligation to pay the tax is different from the person who bears the tax.

- Direct tax is a type trực tiếp bóng đá euro hôm nay tax where the State directly collects a portion trực tiếp bóng đá euro hôm nay the taxpayer's income for the state budget. Direct tax is a tax where the person obligated to pay the tax is also the person who bears the tax.

Thus, the type trực tiếp bóng đá euro hôm nay tax that is imposed directly upon incomes or assets trực tiếp bóng đá euro hôm nay the taxpayer is a direct tax.

Note: This information is for reference purposes only!

What types trực tiếp bóng đá euro hôm nay taxes are direct taxes in Vietnam?

Direct tax includes types trực tiếp bóng đá euro hôm nay taxes directly levied based on the taxpayer's income, such as:

(1) Personal Income Tax:

Pursuant to Article 2 trực tiếp bóng đá euro hôm nay theLaw on Personal Income Tax 2007, on taxpayers liable for personal income tax as follows:

Taxpayers

1. Taxpayers liable for personal income tax are resident individuals with taxable income stipulated in Article 3 trực tiếp bóng đá euro hôm nay this Law arising inside and outside the territory trực tiếp bóng đá euro hôm nay Vietnam and non-resident individuals with taxable income stipulated in Article 3 trực tiếp bóng đá euro hôm nay this Law arising within Vietnam.

2. A resident individual is one who satisfies one trực tiếp bóng đá euro hôm nay the following conditions:

a) Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months from the first day trực tiếp bóng đá euro hôm nay presence in Vietnam;

b) Having a regular residence in Vietnam, including having a registered permanent residence or a hired house to stay at in Vietnam under a lease contract trực tiếp bóng đá euro hôm nay a term.

3. A non-resident individual is one who does not satisfy the conditions stipulated in Clause 2 trực tiếp bóng đá euro hôm nay this Article.

(2) Corporate Income Tax:

Pursuant to Article 2 trực tiếp bóng đá euro hôm nay theLaw on Corporate Income Tax 2008(amended and supplemented by Clause 1, Article 1 trực tiếp bóng đá euro hôm nay thetrực tiếp bóng đá k+ thuế thu nhập doanh nghiệp sửa) regarding corporate income taxpayers as follows:

Taxpayers

1. Corporate income taxpayers are organizations engaged in production, business activities trực tiếp bóng đá euro hôm nay goods and services generating taxable income in accordance with this Law (hereinafter referred to as enterprises), including:

a) Enterprises established under Vietnamese law;

b) Enterprises established under foreign law (hereinafter referred to as foreign enterprises) having a permanent establishment or not in Vietnam;

c) Organizations established under the Law on Cooperatives;

d) Public service units established under Vietnamese law;

đ) Other organizations engaged in production and business activities generating income.

2. Enterprises having taxable income stipulated in Article 3 trực tiếp bóng đá euro hôm nay this Law must pay corporate income tax as follows:

a) Enterprises established under Vietnamese law pay tax on taxable income arising in Vietnam and taxable income arising outside Vietnam;

b) Foreign enterprises with a permanent establishment in Vietnam pay tax on taxable income arising in Vietnam and taxable income arising outside Vietnam related to the activities trực tiếp bóng đá euro hôm nay that permanent establishment;

c) Foreign enterprises without a permanent establishment in Vietnam pay tax on taxable income arising in Vietnam.

3. A permanent establishment trực tiếp bóng đá euro hôm nay a foreign enterprise is a production and business establishment through which the foreign enterprise undertakes some or all trực tiếp bóng đá euro hôm nay its production or business activities in Vietnam, including:

a) Branch, executive office, factory, workshop, means trực tiếp bóng đá euro hôm nay transport, oil field, gas field, mine or any other place trực tiếp bóng đá euro hôm nay extraction trực tiếp bóng đá euro hôm nay natural resources in Vietnam;

b) Construction site, construction, installation, assembly project;

c) Service provision facility, including consultancy services through employees or other individuals;

d) Agency for a foreign enterprise;

đ) Representative in Vietnam in cases where there is authority to sign contracts in the name trực tiếp bóng đá euro hôm nay a foreign enterprise or acts regularly representing the delivery trực tiếp bóng đá euro hôm nay goods or provision trực tiếp bóng đá euro hôm nay services in Vietnam.

These two types trực tiếp bóng đá euro hôm nay taxes mentioned above are both direct taxes based on the taxpayer's income. Moreover, direct tax is the type trực tiếp bóng đá euro hôm nay tax that the State directly collects for the state budget a portion trực tiếp bóng đá euro hôm nay the income from the taxpayer.

Thus, personal income tax and corporate income tax are considered direct taxes.

What types trực tiếp bóng đá euro hôm nay income are exempt from direct tax as personal income tax in Vietnam?

According to Article 4 trực tiếp bóng đá euro hôm nay theLaw on Personal Income Tax 2007(supplemented by Clause 3, Article 2 trực tiếp bóng đá euro hôm nay theLaw amending various Laws on Tax 2014; amended by Clause 2, Article 1 trực tiếp bóng đá euro hôm nay theLaw on Personal Income Tax Amendment 2012), the following types trực tiếp bóng đá euro hôm nay income are exempt from direct tax as personal income tax:

- Income from the transfer trực tiếp bóng đá euro hôm nay real estate between husband and wife; biological father, mother and biological child; adoptive father, mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings with each other.

- Income from the transfer trực tiếp bóng đá euro hôm nay residential houses, ownership or use trực tiếp bóng đá euro hôm nay homestead land and assets attached to such homestead land trực tiếp bóng đá euro hôm nay individuals in cases where the individual owns only one residential house, homestead land.

- Income from the value trực tiếp bóng đá euro hôm nay land use rights bestowed by the State on individuals.

- Income from inheritances or gifts in the form trực tiếp bóng đá euro hôm nay real estate between husband and wife; biological father, mother and biological child; adoptive father, mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings with each other.

- Income trực tiếp bóng đá euro hôm nay households and individuals directly involved in agricultural production, forestry, salt making, rearing, and catching aquatic and marine products not processed into other products or just through rudimentary processing.

- Income from the exchange trực tiếp bóng đá euro hôm nay agricultural land plots trực tiếp bóng đá euro hôm nay households and individuals given by the State for production.

- Income from interest on deposits at credit institutions or from life insurance contracts.

- Income from remittances.

- Night shift, overtime wage paid higher than day shift, regular time wage as stipulated by law.

- Pensions paid by the Social Insurance Fund, pensions paid monthly by the voluntary pension fund.

- Income from scholarships, including:

+ Scholarships provided from the state budget;

+ Scholarships provided by domestic and foreign organizations under their study promotion support programs.

- Income from compensation for life and non-life insurance contracts, compensation for occupational accidents, state compensation, and other compensations as prescribed by law.

- Income received from charitable funds permitted to be established or recognized by competent state agencies, operating for charitable, humanitarian purposes, not for profit.

- Income received from foreign aid for charitable, humanitarian purposes in the form trực tiếp bóng đá euro hôm nay government and non-governmental aid approved by competent state agencies.

- Income from wages or remuneration trực tiếp bóng đá euro hôm nay Vietnamese seafarers working on foreign ships or Vietnamese ships in international transportation.

- Income trực tiếp bóng đá euro hôm nay individuals who are shipowners, individuals with rights to use ships and individuals working on ships from activities providing goods and services directly serving off-shore fishing operations.