Post by account_disabled on Feb 27, 2024 0:56:47 GMT -5
The tax calculation on insurance accumulation purchased by employers for employees. According to the instructions in Clause Article of Circular No. TTBTC In case the employer buys life insurance for the employee excluding voluntary pension insurance or other optional insurance with accumulated premiums by the time the contract expires the insurance company is responsible for deducting tax at the rate of on the accumulated premium corresponding to the portion purchased by the employer for the employee from July.
In case the accumulated premium If Buy Bulk SMS Service accumulated fees are paid in multiple installments tax will be deducted at the rate of corresponding to each cumulative fee payment. In case the employer buys life insurance for the employee excluding voluntary pension insurance other optional insurance with accumulated premiums from an unestablished insurance enterprise and operating under Vietnamese law the employer is responsible for immediately deducting personal income tax at the rate of of the insurance premium purchased or contributed to the employee. Before According to the instructions in Clause Article of Circular No. TTBTC There are no specific instructions on when to deduct tax in case the accumulated fee is paid in many installments.
There are no specific instructions on the case of employers purchasing optional insurance for employees from foreign insurance companies that are not established and operating under Vietnamese law. Regarding tax calculation on income from inheritance and gifts According to the instructions in Article of Circular No. TTBTC Additional specific instructions in case of inheriting gifts including multiple stock codes the taxable income is the value of the inherited assets or gifts exceeding million VND across all stock codes. received without deducting any expenses. receiving inheritance or gifts that are imported assets the value of the assets used as a basis for calculating personal income tax for inheritance and gifts is the registration fee calculation price set by the Committee.
In case the accumulated premium If Buy Bulk SMS Service accumulated fees are paid in multiple installments tax will be deducted at the rate of corresponding to each cumulative fee payment. In case the employer buys life insurance for the employee excluding voluntary pension insurance other optional insurance with accumulated premiums from an unestablished insurance enterprise and operating under Vietnamese law the employer is responsible for immediately deducting personal income tax at the rate of of the insurance premium purchased or contributed to the employee. Before According to the instructions in Clause Article of Circular No. TTBTC There are no specific instructions on when to deduct tax in case the accumulated fee is paid in many installments.
There are no specific instructions on the case of employers purchasing optional insurance for employees from foreign insurance companies that are not established and operating under Vietnamese law. Regarding tax calculation on income from inheritance and gifts According to the instructions in Article of Circular No. TTBTC Additional specific instructions in case of inheriting gifts including multiple stock codes the taxable income is the value of the inherited assets or gifts exceeding million VND across all stock codes. received without deducting any expenses. receiving inheritance or gifts that are imported assets the value of the assets used as a basis for calculating personal income tax for inheritance and gifts is the registration fee calculation price set by the Committee.