Thu trực tiếp bóng đá euro hôm nay chịu thuế thu trực tiếp bóng đá euro
Which incomes are taxable incomes bóng đá hôm nay trực tiếp in Vietnam?
Pursuant to Clause 3, Article 2 ofCircular 111/2013/TT-BTCamended by Clause 6, Article 11 ofCircular 92/2015/TT-BTC, taxable incomes bóng đá hôm nay trực tiếp includes the income received in the following forms:
- Interest received from lending to organizations, enterprises, households, business individuals, or business groups under a loan contract or agreement, excluding interest received from deposits at credit institutions or foreign bank branches as guided in Item g.1, Point g, Clause 1, Article 3 ofCircular 111/2013/TT-BTC.
- Dividends received from bóng đá hôm nay trực tiếp contributions for the purchase of shares.
- Profits received from bóng đá hôm nay trực tiếp contributions to a limited liability company, partnership, cooperative, joint venture, business cooperation contract and other business forms as prescribed by theLuật xoilac tv trựcand theLuật trực tiếp bóng đá; profits received from bóng đá hôm nay trực tiếp contributions to establish a credit institution as prescribed by theLuật Các tổ chức vtv5 trực tiếp; bóng đá hôm nay trực tiếp contributions to Securities Investment Funds and other investment funds established and operating under law.
Does not include taxable income bóng đá hôm nay trực tiếp for profits of sole proprietorships, single-member limited liability companies owned by individuals.
- The additional value received when dissolving enterprises, converting business models, splitting, merging, consolidating enterprises, or when withdrawing bóng đá hôm nay trực tiếp.
- Income received from bond interest, treasury bills, and other valuable papers issued by domestic organizations, excluding income as guided in Items g.1 and g.3, Point g, Clause 1, Article 3 ofCircular 111/2013/TT-BTC.
- Income received bóng đá hôm nay trực tiếp in other forms, including capital contributions in kind, by reputation, by land use rights, by inventions, patents.
- Income from dividends paid by shares, income from profits recorded as an increase in bóng đá hôm nay trực tiếp.
Taxable incomes bóng đá hôm nay trực tiếp in Vietnam(Image from the Internet)
What are bases for calculation of tax on income from bóng đá hôm nay trực tiếp investment in Vietnam?
Pursuant to Article 10 ofCircular 111/2013/TT-BTC, the bases for calculating personal income tax on income bóng đá hôm nay trực tiếp is taxable income and tax rate. Specifically:
- Taxable Income
Taxable income bóng đá hôm nay trực tiếp is the taxable income received by individuals as guided in Clause 3, Article 2 ofCircular 111/2013/TT-BTC.
- The tax rate applicable to income bóng đá hôm nay trực tiếp is a flat tax rate of 5%.
- Timing of Determining Taxable Income
The timing of determining taxable income for income bóng đá hôm nay trực tiếp is when organizations or individuals pay income to taxpayers.
For specific cases, the timing of determining taxable income is as follows:
+ For income from the increase in bóng đá hôm nay trực tiếp value as guided in Point d, Clause 3, Article 2 ofCircular 111/2013/TT-BTC, the timing of determining taxable income from bóng đá hôm nay trực tiếp investment is the time when individuals actually receive the income upon dissolution of enterprises, conversion of business models, division, consolidation, merger, or bóng đá hôm nay trực tiếp withdrawal.
+ For income from profits recorded as an increase in bóng đá hôm nay trực tiếp as guided in Point g, Clause 3, Article 2 ofCircular 111/2013/TT-BTC, the timing of determining taxable income from bóng đá hôm nay trực tiếp investment is when individuals transfer bóng đá hôm nay trực tiếp or withdraw bóng đá hôm nay trực tiếp.
+ For income from dividends paid in shares as guided in Point g, Clause 3, Article 2 ofCircular 111/2013/TT-BTC, the timing of determining taxable income from bóng đá hôm nay trực tiếp investment is when individuals transfer shares.
+ In case individuals receive income bóng đá hôm nay trực tiếp abroad in any form, the timing of determining taxable income is when individuals receive the income.
- Method of Tax Calculation
| Personal Income Tax Payable | = | Taxable Income | × | Tax Rate 5% |
What are the regulations ondeclaration of tax on incomes from bóng đá hôm nay trực tiếp investment when receiving shares as dividends or reinvested profitin Vietnam?
Pursuant to Clause 9, Article 26 ofCircular 111/2013/TT-BTC, thedeclaration of tax on incomes from bóng đá hôm nay trực tiếp investment when receiving shares as dividends or reinvested profitis as follows:
Individuals receiving dividends in shares or profits recorded as an increase in capital are not required to declare and pay tax bóng đá hôm nay trực tiếp upon receipt. When transferring capital, withdrawing capital, or dissolving enterprises, individuals shall declare and pay personal income tax on income from capital transfer and income bóng đá hôm nay trực tiếp.
