Where is the vtv5 trực tiếp bóng đá hôm nay declaration dossier submission location for individuals finalizing their taxes directly in Vietnam?
Where is the vtv5 trực tiếp bóng đá hôm nay declaration dossier submission location for individuals finalizing their taxesdirectlyin Vietnam?
Based on Clause 8, Article 11 ofDecree 126/2020/ND-CP, the specific provisions regarding the vtv5 trực tiếp bóng đá hôm nay declaration dossier submission location for individuals finalizing their taxes directlyare as follows:
The location for submitting vtv5 trực tiếp bóng đá hôm nay declaration dossiers for taxpayers who are individuals with vtv5 trực tiếp bóng đá hôm nay obligations from salary and wages requiring personal income vtv5 trực tiếp bóng đá hôm nay finalization is outlined as follows:
[1] Individuals directly declaring taxes monthly or quarterly include:
- Resident individuals receiving income from salaries and wages paid by organizations or individuals in Vietnam, subject to personal income vtv5 trực tiếp bóng đá hôm nay but not yet deducted, must submit vtv5 trực tiếp bóng đá hôm nay declaration dossiers to the vtv5 trực tiếp bóng đá hôm nay authorities directly managing the income-paying organizations or individuals.
- Resident individuals receiving income from salaries and wages paid from abroad must submit vtv5 trực tiếp bóng đá hôm nay declaration dossiers to the vtv5 trực tiếp bóng đá hôm nay authority managing the location where the individual arises work in Vietnam. If the individual's work location is not in Vietnam, they must submit vtv5 trực tiếp bóng đá hôm nay declaration dossiers to the vtv5 trực tiếp bóng đá hôm nay authority where the individual resides.
[2] Individuals directly declaring vtv5 trực tiếp bóng đá hôm nay finalization include:
- Resident individuals with income from salaries and wages at one place, and self-declaring taxes during the year, must submit vtv5 trực tiếp bóng đá hôm nay finalization declaration dossiers to the vtv5 trực tiếp bóng đá hôm nay authority where the individual directly declared vtv5 trực tiếp bóng đá hôm nay during the year. If an individual has income from salaries and wages at two or more places, including cases having both direct declared income and income from which vtv5 trực tiếp bóng đá hôm nay has been withheld by an organization, they must submit vtv5 trực tiếp bóng đá hôm nay finalization declaration dossiers to the vtv5 trực tiếp bóng đá hôm nay authority where the largest source of income for the year is. If the largest income source for the year cannot be determined, the individual chooses to submit the finalization dossiers to the vtv5 trực tiếp bóng đá hôm nay authority managing the income-paying organization or where the individual resides.
- Resident individuals with income from salaries and wages where the income-paying organization deducts vtv5 trực tiếp bóng đá hôm nay at the source from two or more places, must declare vtv5 trực tiếp bóng đá hôm nay finalization as follows:
+ If individuals have calculated family deduction at any income-paying organization or individual, they must submit vtv5 trực tiếp bóng đá hôm nay finalization dossiers to the vtv5 trực tiếp bóng đá hôm nay authority directly managing that organization or individual. If individuals change workplaces and the final income-paying organization calculates family deduction for the individual, they must submit vtv5 trực tiếp bóng đá hôm nay finalization dossiers to the vtv5 trực tiếp bóng đá hôm nay authority managing the final income-paying organization. If individuals change workplaces and the final income-paying organization does not calculate family deduction for themselves, they must submit vtv5 trực tiếp bóng đá hôm nay finalization dossiers to the vtv5 trực tiếp bóng đá hôm nay authority where the individual resides. If individuals have not calculated family deduction at any income-paying organization or individual, they must submit vtv5 trực tiếp bóng đá hôm nay finalization dossiers to the vtv5 trực tiếp bóng đá hôm nay authority where the individual resides.
+ In cases where resident individuals do not sign labor contracts, or sign labor contracts less than 3 months, or sign service supply contracts with income at one or more locations with 10% vtv5 trực tiếp bóng đá hôm nay withheld, they must submit vtv5 trực tiếp bóng đá hôm nay finalization dossiers to the vtv5 trực tiếp bóng đá hôm nay authority where they reside.
+ If resident individuals during the year have income from salaries and wages at one or more places but at the time of finalization do not work at any paying organization or individual, the place to submit vtv5 trực tiếp bóng đá hôm nay finalization dossiers is the vtv5 trực tiếp bóng đá hôm nay authority where the individual resides.
Where is the vtv5 trực tiếp bóng đá hôm nay declaration dossier submission location for individuals finalizing their taxes directly in Vietnam?(Image from Internet)
What cases are eligible for personal income vtv5 trực tiếp bóng đá hôm nay refunds in Vietnam?
Pursuant to Clause 2, Article 8 of thePersonal Income vtv5 trực tiếp bóng đá hôm nay Law 2007, the cases eligible for personal income vtv5 trực tiếp bóng đá hôm nay refunds are:
- Paid personal income vtv5 trực tiếp bóng đá hôm nay exceeds the personal income vtv5 trực tiếp bóng đá hôm nay payable;
- Individuals have paid personal income vtv5 trực tiếp bóng đá hôm nay but have a taxable income that has not reached the vtv5 trực tiếp bóng đá hôm nay payment level;
- Other cases according to the decision of the competent state authority.
Which incomes are exempt from personal income vtv5 trực tiếp bóng đá hôm nay in Vietnam?
According to Article 4 of thePersonal Income vtv5 trực tiếp bóng đá hôm nay Law 2007, supplemented by Clause 3 Article 2 of theLaw amending vtv5 trực tiếp bóng đá hôm nay Laws 2014and amended by Clause 2 Article 1 of theAmended Personal Income vtv5 trực tiếp bóng đá hôm nay Law 2012stipulates the personal income exempt from vtv5 trực tiếp bóng đá hôm nay as follows:
- Income from real estate transfers between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.
- Income from the transfer of housing, homestead land use rights, and assets attached to the homestead land of an individual in cases where the individual only has one house or homestead land.
- Income from the value of land use rights of individuals allocated land by the State.
- Income from inheritance or gifts being real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.
- Income of households and individuals directly engaged in agricultural production, forestry, salt making, aquaculture, and non-processed fishing or only through simple processing.
- Income from the conversion of agricultural land allocated by the State for production by households and individuals.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- The portion of night shift wages, overtime pay that is higher compared to daily wage, and work during the hours as prescribed by law.
- Pensions paid by the Social Insurance Fund; pensions paid by voluntary pension funds monthly.
- Income from scholarships, including:
+ Scholarships received from the state budget;
+ Scholarships received from domestic and foreign organizations under their study promotion programs.
- Income from compensation for life insurance contracts, non-life insurance, compensation for labor accidents, state compensation, and other compensations as prescribed by law.
- Income received from funds for charitable purposes recognized by competent state authorities, established for charity, humanitarian purposes, not for profit.
- Income received from foreign aid for charity, humanitarian purposes in the form of governmental and non-governmental approved by competent state authorities.
- Income from salaries and wages of Vietnamese sailors working for foreign shipping companies or Vietnamese companies on international transport voyages.
- Income of ship owners, individuals exploiting, fishing, and aquaculture far from the shore.