Những đối tượng nào được nhận tiền xoilac tv trực tiếp bóng đá hôm nay đột xuất theo Nghị định 73? Các khoản tiền
Whoare eligible for bonuses for extraordinary achievements trực tiếp bóng đá hôm nay Vietnamunder Decree 73?
According to Clause 1, Article 4 ofDecree 73/2024/ND-CPregarding bonus policies stipulated:
Bonus Policy
- Implementation of bonus policies based on unexpected work achievementsand the evaluation and classification results of the annual task performance for the subjects specified trực tiếp bóng đá hôm nay Clause 2, Article 2 of this Decree.
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Referring to Clause 2, Article 2 ofDecree 73/2024/ND-CP, it is provided that 08 subjects are eligible for unexpected rewards underDecree 73/2024/ND-CPincluding those salaried trực tiếp bóng đá hôm nay the following cases (excluding allowances and living expenses):
(1)Central to district-level officials stipulated trực tiếp bóng đá hôm nay Clauses 1 and 2, Article 4 of theLaw on officials 2008(amended and supplemented by theLuật Cán bộ, công xem bóng đá trực tiếp vtv2 và Luật Viên xem bóng đá trực tiếp vtv2 sửa đổi 2019 Số hiệu 52/2019/QH14 -);
(2)Commune-level officials stipulated trực tiếp bóng đá hôm nay Clause 3, Article 4 of theLaw on officials 2008(amended and supplemented by theLuật Cán bộ, công xem bóng đá trực tiếp vtv2 và Luật Viên xem bóng đá trực tiếp vtv2 sửa đổi 2019 Số hiệu 52/2019/QH14 -);
(3)Public employees trực tiếp bóng đá hôm nay public service providers as stipulated trực tiếp bóng đá hôm nay theLuật viên lịch trực tiếp bóng(amended and supplemented by theLuật Cán bộ, công xem bóng đá trực tiếp vtv2 và Luật Viên xem bóng đá trực tiếp vtv2 sửa đổi 2019 Số hiệu 52/2019/QH14 -);
(4)People working according to employment contract policies as stipulated trực tiếp bóng đá hôm nayNghị định 111/2022/NĐ-CPdated December 30, 2022, of the Government of Vietnam on contracts for certain types of work trực tiếp bóng đá hôm nay administrative agencies and public service providers falling under applicable cases or having agreements trực tiếp bóng đá hôm nay the employment contract applying salary arrangement as perNghị định 204/2004/NĐ-CPdated December 14, 2004, of the Government of Vietnam on salary policies for officials and public employees and the armed forces;
(5)Persons working under payrolls trực tiếp bóng đá hôm nay associations receiving state budget operational funding according toNghị định 45/2010/NĐ-CPdated April 21, 2010, of the Government of Vietnam regarding the organization, operation, and management of associations (amended and supplemented byNghị định 33/2012/NĐ-CPdated April 13, 2012, of the Government of Vietnam);
(6)Officers, professional servicemen, workers, public defense employees, and contract laborers under the Vietnam People's Army;
(7)Officers, non-commissioned officers on salary, public security workers, and contract laborers under the People's Public Security;
(8)Persons working trực tiếp bóng đá hôm nay cipher organizations.
Thus, the 08 above-mentioned subjects, if they meet the criteria for rewards based on unexpected work achievements (manifested trực tiếp bóng đá hôm nay specific products and results) as stipulated trực tiếp bóng đá hôm nay the award regulation of the agency or unit, will receive bonuses for extraordinary achievements underDecree 73/2024/ND-CP.
Who are eligible for bonuses for extraordinary achievements trực tiếp bóng đá hôm nay Vietnam under Decree 73?(Image from the Internet)
Are bonuses for extraordinary achievements under Decree 73 subject to PIT trực tiếp bóng đá hôm nay Vietnam?
Based on Point e, Clause 2, Article 2 ofCircular 111/2013/TT-BTCregulating taxable incomes as follows:
Taxable Incomes
According to Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable personal incomes include:
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- Income from salaries, wages
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e) Bonuses trực tiếp bóng đá hôm nay cash or not trực tiếp bóng đá hôm nay cash under any form, including stock bonuses, excluding the following bonuses:
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e.1.4) Prizes accompanying awards given by associations, organizations within the Central and local political organizations, political-social organizations, social organizations, socio-professional organizations trực tiếp bóng đá hôm nay accordance with the organization's charter and trực tiếp bóng đá hôm nay accordance with the Law on Emulation and Commendation.
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Thus, the bonuses for extraordinary achievements under the above-mentioned Decree 73 are not subject to PIT.
Which incomes are exempt from PIT trực tiếp bóng đá hôm nay Vietnam?
According to Article 4 of theLaw on Personal Income Tax 2007(supplemented by Clause 3, Article 2 of theLaw Amending Tax Laws 2014and Clause 2, Article 1 of theAmended Law on Personal Income Tax 2012), the following personal incomes are exempt from PIT:
- Income from the transfer of real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-trực tiếp bóng đá hôm nay-law and daughters-trực tiếp bóng đá hôm nay-law; parents-trực tiếp bóng đá hôm nay-law and sons-trực tiếp bóng đá hôm nay-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- Income from the transfer of residential houses, rights to use homestead land, and assets attached to homestead land of individuals trực tiếp bóng đá hôm nay cases where individuals have only one residential house or homestead land.
- Income from land use rights value of individuals granted land by the state.
- Income from receiving inheritances and gifts trực tiếp bóng đá hôm nay real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-trực tiếp bóng đá hôm nay-law and daughters-trực tiếp bóng đá hôm nay-law; parents-trực tiếp bóng đá hôm nay-law and sons-trực tiếp bóng đá hôm nay-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
- Income of households or individuals directly engaged trực tiếp bóng đá hôm nay agricultural production, forestry, salt production, aquaculture, or fishing not processed into other products or only through ordinary processing.
- Income from the conversion of agricultural land allocated by the state for production.
- Income from interest on deposits at credit institutions and life insurance contracts.
- Income from remittances.
- Part of the salary for night work or overtime paid higher than that of daytime work under the law.
- Pensions paid by the Social Insurance Fund; monthly pensions from voluntary pension funds.
- Income from scholarships including:
+ Scholarships from the state budget;
+ Scholarships from domestic and foreign organizations under their study promotion support programs.
- Income from indemnities for life insurance, non-life insurance contracts, compensation for labor accidents, state compensation, and other compensations under the law.
- Income from charitable funds allowed or recognized by competent state agencies, operating for charitable, humanitarian, non-profit purposes.
- Income from foreign aid for charitable, humanitarian purposes trực tiếp bóng đá hôm nay the form of government and non-government approved by competent state agencies.
- Income from salaries, wages of Vietnamese seamen working for foreign shipping lines or Vietnamese shipping lines carrying out international transportation.
- Income of individuals who are shipowners, individuals with the right to use ships, and individuals working on ships from the provision of goods and services directly serving offshore fishing.
