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Thời điểm xác định thuế đối với các nhân không cư trú

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Thời điểm xác định thuế đối với các nhân không cư trú

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Thời điểm để xác định thu nhập chịu thuế của cá nhân không cư trú tại Việt Nam là khi nào?

 

Trả lời:

Theo quy định tại Điều 32 Luật thuế thu nhập cá nhân thì thời điểm xác định thu nhập chịu thuế của cá nhân không cư trú tại Việt Nam được xác định như sau:

1. Đối với thuế thu nhập chịu thuế của cá nhân từ kinh doanh theo quy định tại Điều 25 của Luật này là thời điểm cá nhân không cư trú nhận được thu nhập hoặc thời điểm xuất hoá đơn bán hàng hoá, cung cấp dịch vụ.

2. Đối vá»›i thu nhập chịu thuế của cá nhân từ tiền lÆ°Æ¡ng, tiền công, từ đầu tÆ° vốn, thu nhập từ bản quyền, nhượng quyền thÆ°Æ¡ng mại, thu nhập từ trúng thưởng, thừa kế, quà tặng (Điều 26, 27, 30, 31 Luật thuế thu nhập cá nhân năm 2007)  là thời Ä‘iểm tổ chức, cá nhân ở Việt Nam trả thu nhập cho cá nhân không cÆ° trú hoặc thời Ä‘iểm cá nhân không cÆ° trú nhận được thu nhập từ tổ chức, cá nhân ở nÆ°á»›c ngoài.

3. Đối với thu nhập chịu thuế của cá nhân từ chuyển nhượng vốn, chuyện nhượng bất động sản (điều 28, 29 Luật thuế thu nhập cá nhân năm 2007) là thời điểm hợp đồng chuyển nhượng có hiệu lực.