Các khoản nào không được tính vào thu xoilac tv trực tiếp bóng đá hôm nay chịu thuế thu xoilac tv trực tiếp bóng
Which incomesare not included in personal income tax from salaries trực tiếp bóng đá hôm nay wages in Vietnam?
Based on Point g, Clause 2, Article 2 ofCircular 111/2013/TT-BTC, supplemented by Clause 5, Article 11 ofCircular 92/2015/TT-BTC, the incomes excluded from personal income tax from salaries trực tiếp bóng đá hôm nay wages include:
- Employer support for employees' treatment of critical illnesses trực tiếp bóng đá hôm nay that of their relatives.
+ Relatives of the employee include: biological children, legal adopted children, illegitimate children, stepchildren of the wife or husband; spouse; biological parents; parents-in-law (or parents of the spouse); stepparents; legal adoptive parents.
+ The support amount excluded from taxable income is the actual amount paid according to the hospital fee payment receipt, but not more than the hospital fee amount after deducting the insurance organization's payments.
+ The employer providing the support is responsible for keeping copies of hospital fee payment receipts with the employer's confirmation (in case the employee trực tiếp bóng đá hôm nay their relatives pay the remaining amount after direct payment by the insurance organization to the medical facility) or copies of hospital fee payment receipts; insurance payment receipts confirmed by the employer (in case the employee trực tiếp bóng đá hôm nay their relatives pay the entire fee, trực tiếp bóng đá hôm nay the insurance organization reimburses the insurance amount to the employee trực tiếp bóng đá hôm nay their relatives) along with the support payment receipts for the employee trực tiếp bóng đá hôm nay their relatives with critical illnesses.
- incomes received under regulations for the use of transportation within State agencies, public service providers, Communist Party organizations, trực tiếp bóng đá hôm nay mass organizations.
- incomes received under policies for official residence housing as per legal regulations.
- incomes received outside of salaries trực tiếp bóng đá hôm nay wages for participating in opinion contribution, assessment, review of legal documents, Resolutions, political reports; participation in inspection trực tiếp bóng đá hôm nay supervision teams; meeting with voters, meeting with citizens; uniforms trực tiếp bóng đá hôm nay other tasks directly related to serving the activities of the Office of the National Assembly, Ethnic Council, trực tiếp bóng đá hôm nay Committees of the National Assembly, Delegations of the National Assembly; Central Office trực tiếp bóng đá hôm nay Committees of the Communist Party; Offices of City trực tiếp bóng đá hôm nay Provincial Party Committees trực tiếp bóng đá hôm nay their Committees.
- Mid-shift meals trực tiếp bóng đá hôm nay lunch provided by the employer in the form of direct cooking, meal purchasing, or meal vouchers.
If the employer does not organize mid-shift or lunch meals but provides cash to employees, it is excluded from taxable income if the amount is in line with the Ministry of Labor - Invalids trực tiếp bóng đá hôm nay Social Affairs guidelines. If the amount exceeds the guidelines, the excess must be included in the taxable income.
Specific application levels for State enterprises trực tiếp bóng đá hôm nay organizations under administrative trực tiếp bóng đá hôm nay non-business units, Communist Party, trade unions, trực tiếp bóng đá hôm nay associations should not exceed the Ministry of Labor - Invalids trực tiếp bóng đá hôm nay Social Affairs guidelines.
For non-State businesses trực tiếp bóng đá hôm nay other organizations, the level decided by the unit head trực tiếp bóng đá hôm nay the union chairman should not exceed the level applicable to State enterprises.
- Round-trip air ticket payments made by the employer for foreign employees working in Vietnam or Vietnamese employees working abroad for an annual leave return.
The basis for determining air ticket payments is the labor contract trực tiếp bóng đá hôm nay the payment from Vietnam to the foreign employee's home country or the country where the foreign family resides trực tiếp bóng đá hôm nay vice versa; or payments from the country where the Vietnamese employee is working back to Vietnam trực tiếp bóng đá hôm nay vice versa.
- Tuition fees for the children of foreign employees working in Vietnam attending school in Vietnam, trực tiếp bóng đá hôm nay the children of Vietnamese employees working abroad attending school abroad from kindergarten to high school paid by the employer.
- Personal incomes received from associations trực tiếp bóng đá hôm nay sponsoring organizations are excluded from taxable income if the recipient is a member of the association or organization; the sponsorship funds are from state budget resources or managed as per state regulations; for literary trực tiếp bóng đá hôm nay artistic work creation, scientific research projects executed for state political duties or programs in line with the association's constitution.
- Payments made by the employer for the relocation trực tiếp bóng đá hôm nay transfer of foreign employees working in Vietnam as per the labor contract, adhering to the standard work schedules as per international industry practices such as oil trực tiếp bóng đá hôm nay gas, mining.
The basis for this is the labor contract trực tiếp bóng đá hôm nay payment for air tickets from Vietnam to the foreign country of residence trực tiếp bóng đá hôm nay vice versa.
Example:Mr. X, a foreigner, is transferred by the oil contractor Y to work on a rig on the Vietnam continental shelf. According to the labor contract, Mr. X's work cycle on the rig is 28 consecutive days, followed by a 28-day rest period.
Contractor Y pays Mr. X for round-trip air tickets from abroad to Vietnam trực tiếp bóng đá hôm nay vice versa each shift change, helicopter transport costs from mainland Vietnam to the rig trực tiếp bóng đá hôm nay back, lodging costs if Mr. X waits for the helicopter to the rig. These payments are not included in Mr. X's taxable income.
- incomes received due to organizing or individuals paying for funerals, weddings for the employee trực tiếp bóng đá hôm nay their family as per the organization or individual's regulations, consistent with taxable income determination guidelines for corporate income tax as perLuật lịch trực tiếp bóng đá hôm.
Which incomes are not included in personal income tax from salaries trực tiếp bóng đá hôm nay wages in Vietnam? (Image from Internet)
Which incomes from salaries trực tiếp bóng đá hôm nay wages are subject to personal income tax in Vietnam?
Based on Clause 2, Article 3 ofLaw on Personal Income Tax 2007, amended by Clause 1, Article 1 ofAmended Law on Personal Income Tax 2012, incomes from salaries trực tiếp bóng đá hôm nay wages subject to personal income tax include:
- Salaries, wages, trực tiếp bóng đá hôm nay incomes of similar nature;
- Allowances, subsidies, except for:
+ Allowances, subsidies as per laws favoring people with meritorious service;
+ National defense, security allowances; hazardous or dangerous job allowances at workplaces with hazardous or dangerous elements;
+ Attraction trực tiếp bóng đá hôm nay regional allowances as per law;
+ Sudden difficulty assistance, occupational accident, trực tiếp bóng đá hôm nay disease assistance, one-time childbirth or adoption assistance, reduced labor capacity assistance, one-time retirement assistance, monthly survivorship benefits, trực tiếp bóng đá hôm nay other allowances as per social insurance laws;
+ Severance trực tiếp bóng đá hôm nay job loss allowances as per the Labor Code;
+ Social protection allowances trực tiếp bóng đá hôm nay other allowances not of salary, wage nature as provided by the Government of Vietnam.
When is the time for tax determination for personal income tax from salaries trực tiếp bóng đá hôm nay wages in Vietnam?
Based on Article 11 of theLaw on Personal Income Tax 2007:
Taxable income from salaries trực tiếp bóng đá hôm nay wages
- Taxable income from salaries trực tiếp bóng đá hôm nay wages is determined by the total income specified in Clause 2, Article 3 of this Law received by the taxpayer during the tax period.
- The tax determination point for taxable income from salaries trực tiếp bóng đá hôm nay wages is when the organization or individual pays income to the taxpayer or when the taxpayer receives the income.
Thus, the tax determination time for personal income tax from salaries trực tiếp bóng đá hôm nay wages is when the organization or individual pays income to the taxpayer or when the taxpayer receives the income.
