From January 1, 2025, what is the penalty for wearing headphones while operating a motorcycle? Is the income from selling a motorcycle subject to personal income tax in Vietnam?

From January 1, 2025, what is the penalty for wearing headphones while operating a motorcycle in Vietnam?

Pursuant to point c, clause 3, Article 33 of the Law on Road Traffic Order and Safety 2024, the regulation states as follows:

Drivers, passengers, and goods loaded on motorcycles, mopeds

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3. Riders of two-wheeled motorcycles, three-wheeled motorcycles, and mopeds are prohibited from performing the following acts:

a) operating side by side;

b) operating into areas designated for pedestrians and other vehicles;

c) Using umbrellas, audio devices, except hearing aids;

d) Releasing both hands; operating a two-wheeled motorcycle on one wheel; operating a three-wheeled motorcycle on two wheels;

dd) Using the vehicle to tow or push another vehicle, object, guiding animals, carrying bulky goods; having passengers standing on the vehicle, on the luggage rack or sitting on the handlebars; loading goods onto the vehicle beyond the prescribed limits;

e) Sitting to one side while controlling the vehicle; standing or lying on the vehicle while controlling it; changing drivers when the vehicle is moving; turning one's body backward to control the vehicle or covering the eyes while controlling the vehicle; using a kickstand or other objects to scrape the road while the vehicle is moving;

g) Other acts causing disorder, road traffic safety violations.

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Thus, wearing headphones or audio devices (except hearing aids) is prohibited for operators of two-wheeled motorcycles, three-wheeled motorcycles, and mopeds.

Additionally, based on point đ, clause 4, Article 7 of Decree 168/2024/ND-CP, the regulation on the administrative penalty for wearing headphones is as follows:

Penalties and point deductions for drivers of motorcycles, mopeds, similar vehicles that violate road traffic rules

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4. A fine ranging from 800,000 VND to 1,000,000 VND shall be imposed on drivers committing one of the following violations:

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đ) Drivers using umbrellas, audio devices (except hearing aids), holding and using mobile phones or other electronic devices.

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10. A fine ranging from 10,000,000 VND to 14,000,000 VND shall be imposed on drivers committing one of the following violations:

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b) Violating regulations resulting in a traffic accident as specified in the following points, clauses of this Article: point a, point d, point đ, point g, point h, point i, point k clause 1; point c, point đ, point g clause 2; point b, point e, point g, point h, point k clause 3; point dd clause 4; point c, point d clause 6; point c, point d, point đ clause 7; point a, point b, point h, point k clause 9 of this Article.

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13. In addition to the penalty, drivers committing violations will have points deducted from their driving licenses as follows:

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b) Performing an act prescribed at point đ clause 4; point a clause 6; point c, point d, point đ clause 7; point a clause 8 of this Article will result in a 4-point deduction from the driving license;

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From the regulations above, it is clear that the act of wearing headphones while operating a motorcycle will be subject to an administrative fine ranging from 800,000 VND to 1,000,000 VND. Furthermore, if wearing headphones while operating a motorcycle leads to a traffic accident, the penalty will be from 10,000,000 VND to 14,000,000 VND.

Additionally, wearing headphones while operating a motorcycle will also result in a deduction of 4 points from the driving license.

From January 1, 2025, what is the penalty for wearing headphones while operating a motorcycle? Is the income from selling a motorcycle subject to personal income tax in Vietnam? (Image from the Internet)

Is the income from selling a motorcycle subject to personal income tax in Vietnam?

Pursuant to Article 3 of the Law on Personal Income Tax 2007 as amended by Article 2 of the Law Amending Tax Laws 2014 and further amended by Article 1 of the Amended Personal Income Tax Law 2012, taxable personal income includes the following:

- Income from business activities;

- Salaries, wages, and income of a salary or wage nature;

- Income from capital investment;

- Income from capital transfer;

- Income from real estate transfer;

- Income from lottery winnings;

- Income from royalties;

- Income from franchising.

- Income from inheritance of securities, capital portions in economic organizations, businesses, real estate, and other assets requiring registration for ownership or usage.

- Income from gifts made in the form of securities, capital portions in economic organizations, businesses, real estate, and other assets requiring registration for ownership or usage.

According to the above regulations, income from the sale of a motorcycle by a non-business individual is not subject to personal income tax, and thus, the individual does not need to pay personal income tax in this case.

What income is exempt from personal income tax in Vietnam?

Pursuant to Article 4 of the Law on Personal Income Tax 2007, supplemented by clause 3, Article 2 of the Law Amending Tax Laws 2014, and amended by clause 2, Article 1 of the Amended Personal Income Tax Law 2012, the types of income exempt from personal income tax are:

- Income from real estate transfer between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.

- Income from the transfer of residential houses, rights to use homestead land, and assets attached to homestead land of individuals in the event that the individual possesses only one residential house, one homestead land.

- Income from the value of land use rights of individuals allocated land by the State.

- Income from inheritance or gifts being real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.

- Income of households or individuals directly engaged in agricultural production, forestry, salt production, aquaculture, unmanaged processing or typical processing, primarily for immediate consumption.

- Income from converting agricultural land allocated by the State to households and individuals for production.

- Interest income from deposits at credit institutions, interest from insurance contracts.

- Income from remittances.

- Night shift salary, overtime pay, higher than regular working hours in accordance with legal regulations.

- Pension paid by the Social Insurance Fund; monthly pensions paid by voluntary retirement funds.

- Income from scholarships, including:

+ Scholarships received from the state budget;

+ Scholarships received from domestic and international organizations under their scholarship support programs.

- Income from compensation for life insurance or non-life insurance contracts, labor accident compensation, state compensation, and other compensations as prescribed by law.

- Income received from charitable funds permitted or recognized by competent state authorities, operating for charitable, humanitarian, non-profit purposes.

- Income received from foreign aid for charitable or humanitarian purposes in the form of government and non-government, approved by competent state authorities.

- Income from salaries, wages of Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies operating internationally.

- Income of individuals who are ship owners, individuals authorized to use their ships, and individuals working on ships from providing goods, services directly serving activities of deep-sea fishing activities.