11+ sample letters for the 54th UPU International Letter-Writing Competition 2025 in Vietnamese: When is the prize for the 54th UPU International Letter-Writing Competition 2025 taxable in Vietnam?
11+ sample letters for the 54th UPU International Letter-Writing Competition 2025 in Vietnamese
The 54th International Letter-Writing Competition for Young People (UPU) in 2025 brings an inspiring theme: "IMAGINE YOU ARE THE OCEAN. Write a letter to someone explaining why and how they should care for and protect you well." This is not just a challenge to spark imagination but also an opportunity for you to become the voice of the ocean—home to wonderful beauty and the recipient of countless environmental damages.
| See more: >>> Top samples of the 54th UPU letter in 2025, 800 words, imagine you are the ocean? |
Below are the most concise and outstanding sample letters for the 54th UPU International Letter-Writing Competition 2025 for your reference:
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11+ sample letters for the 54th UPU International Letter-Writing Competition 2025 in Vietnamese (Image from the Internet)
What are the prizes for the 54th UPU International Letter-Writing Competition 2025 in Vietnam?
According to the rules and plan for the 54th UPU International Letter-Writing Competition 2025 posted at: https://stttt.thanhhoa.gov.vn/NewsDetail.aspx?Id=11016 the prizes are specified as follows:
- National Prizes:
+ First and second prize winners will be awarded the "Creative Youth" Badge by the Central Committee of the Ho Chi Minh Communist Youth Union.
+ All individual and group winners will receive a Certificate from the Organizing Committee and a cash prize.
+ The Organizing Committee will support travel, accommodation costs for first, second, and third prize winners and two representatives (parents and school) of each winner to attend the summary ceremony and prize award.
- Individual Prizes:
+ 01 First Prize: 10,000,000 VND;
+ 03 Second Prizes, each: 5,000,000 VND;
+ 05 Third Prizes, each: 3,000,000 VND;
+ 30 Encouragement Prizes, each: 1,000,000 VND;
+ 61 "Promising Pen" Prizes, each: 500,000 VND;
+ 10 "Source of Inspiration" Prizes, each worth 300,000 VND for entries by the youngest students, disabled students, ethnic minority students, students from remote, border, and island areas; letters with interesting ideas...
- Group Prizes: 10 Group Prizes, each worth 2,000,000 VND, for schools with active and quality participation: schools with creative organization forms, encouraging students to participate; schools with many participants and quality entries.
- International Prizes: The First National Prize letter will be sent verbatim by the Organizing Committee with an English or French translation to participate in the UPU International Writing Contest.
Students winning International Prizes will be rewarded: First Prize: 30,000,000 VND; Second Prize: 20,000,000 VND; Third Prize: 15,000,000 VND; Encouragement Prize: 10,000,000 VND; and receive a Certificate of Merit from the Ministry of Education and Training.
The Organizing Committee will support travel and accommodation costs for the student winning an international prize and two representatives (parents and school) to attend the international award ceremony in the country.
- Provincial Prizes
- Individual Prizes
+ First Prize: 03 prizes, worth each prize: 1,200,000 VND;
+ Second Prize: 06 prizes, worth each prize: 900,000 VND;
+ Third Prize: 09 prizes, worth each prize: 700,000 VND;
+ Encouragement Prize: 30 prizes, worth each prize: 500,000 VND.
The Ho Chi Minh Communist Youth Union and the Provincial Team Council award Certificates and Commendations to individuals winning National and Provincial First, Second, and Third Prizes.
- Group Prizes:
+ The Organizing Committee for the 53rd UPU Writing Contest (2024) will select 10 outstanding units for an award, each worth: 1,000,000 VND.
+ Criteria: Selected according to units with students winning from high to low, international, national, provincial levels. Priority for units with many high-achieving students.
When is the prize for the 54th UPU International Letter-Writing Competition 2025 taxable in Vietnam?
According to Clause 6 Article 3 of the Personal Income Tax Law 2007 (amended by Clause 2 Article 2 of the Amended Taxes Law 2014), it is prescribed as follows:
Taxable Income
Taxable personal income includes the following types of income, excluding tax-exempt income as prescribed in Article 4 of this Law:
...
- Income from winnings, including:
a) Lottery winnings;
b) Winnings from promotional activities;
c) Winnings from betting;
d) Winnings from games, competitions with prizes, and other forms of winning.
...
Based on point d clause 1 Article 15 of the Circular 111/2013/TT-BTC, it is prescribed as follows:
Tax Calculation Base for Income from Winnings
The tax calculation base for income from winnings is the taxable income and tax rate.
- Taxable Income
Taxable income from winnings is the value of the prize exceeding 10 million VND received by the taxpayer on each occasion, regardless of the number of times the prize money is received.
Should a prize be won by multiple individuals, the taxable income is divided among the recipients. Winners must present legal documentation for verification. If no legal documentation is provided, the winnings are attributed to one individual. In the case of winning multiple prizes in one game, taxable income is calculated on the total value of all winnings.
Taxable income for some types of prize-winning games is specified as follows:
...
d) For winnings from games, competitions with prizes, it is calculated based on each prize occasion. The prize value is the total prize amount exceeding 10 million VND received by the winner before deducting any expenses.
...
Thus, if any contestant receives a prize with a total award exceeding 10 million VND for that prize, they are subject to personal income tax.
