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Thu nhập ở nước ngoài có phải đóng thuế thu nhập

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Anh K làm việc cho má»™t công ty của Nhật Bản có chi nhánh tại Việt Nam. Sau đó anh được công ty cho sang Nhật đào tạo trong hai năm. Trong thời gian ở Nhật, ngoài thu nhập từ lÆ°Æ¡ng được công ty trả, anh còn được bạn bè giá»›i thiệu việc làm thêm và có thêm má»™t khoản thu nhập riêng. Anh muốn biết khoản thu nhập từ việc làm thêm này có phải kê khai ná»™p thuế thu nhập cá nhân không? Nếu phải kê khai thì theo phÆ°Æ¡ng thức nhÆ° thế nào?  

Trả lời:

Khoản thu nhập từ việc làm thêm của anh K ở Nhật Bản phải kê khai, nộp thuế thu nhập cá nhân. Anh phải kê khai, nộp thuế theo từng lần nhận được khoản thu nhập đó.

Theo Khoản 3 Điều 30 Nghị định số 65/NĐ-CP thì các khoản thu nhập phải kê khai, nộp thuế theo từng lần phát sinh bao gồm:

1. Thu nhập từ chuyển nhượng bất động sản;

2. Thu nhập từ chuyển nhượng vốn của cá nhân cư trú;

3. Thu nhập từ nhận thừa kế, quà tặng;

4. Thu nhập phát sinh từ hoạt động sản xuất kinh doanh hàng hóa, dịch vụ của cá nhân, nhóm cá nhân kinh doanh được cơ quan thuế cấp hóa đơn lẻ;

5. Thu nhập phát sinh tại nước ngoài của cá nhân cư trú, trừ thu nhập từ tiền lương, tiền công;

6. Thu nhập phát sinh tại Việt Nam nhÆ°ng nhận thu nhập tại nÆ°á»›c ngoài của cá nhân không cÆ° trú, trừ thu nhập từ tiền lÆ°Æ¡ng, tiền công. 

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