How to present a letter for the 54th International UPU Letter Writing Competition 2025? What is the tax rate applying to income from winning the first prize in the UPU Letter Writing Competition in Vietnam in 2025?
How to present a letter for the 54th International UPU Letter Writing Competition 2025?
Pursuant to the regulations and plan of the 54th UPU International Letter Writing Competition of 2025... Download the Vietnam UPU Letter Writing Competition has specific rules for contest entries as follows:
- The letter is a creative product of an individual student, written in prose form based on the competition’s topic (not previously published or printed in books) and must not exceed 800 words.
- Letters written in foreign languages must have accompanying Vietnamese translations. The Jury will judge based on the Vietnamese version.
- The contest entry must be clearly and neatly presented, handwritten on one side of the paper. (Note: Do not write on the reverse side; multiple pages can be used but must be numbered and stapled to avoid confusion.) Computer-typed or photocopied contest entries are invalid.
- The top left corner of the contest letter should include full information: Full name, date of birth, ethnicity, school address, class, district (town), province (city), and phone number. Letters lacking this information are invalid.
The writing topic for UPU 54 in 2025 is: "IMAGINE YOU ARE THE OCEAN. Write a letter to someone explaining why and how they should take good care of and protect you."
Below is the proper format for presenting a letter for the 54th International UPU Letter Writing Competition 2025 that you can refer to:
| How to Present the 54th UPU Letter 2025 (1) Presentation Format of the Letter - The letter must be handwritten on one side of the paper (not typed or photocopied). - Must be clearly and neatly presented, multiple sheets can be used but must be numbered and stapled to avoid loss. - The top left corner of the letter must contain full personal information, including + Full name + Date of birth + Ethnicity + School address, class, district (town), province (city) + Contact phone number Note: - Personal information should not be included within the body of the letter. - Letters must not exceed 800 words. - Upon completion, letters must be sent via mail (placed in an envelope, with postage, and numbered 11611 – the postal code for the Youth Pioneers and Children’s Newspaper). (2) Proper Structure of a Letter - Beginning of the Letter + Date and place of writing (e.g., “Hai Phong, February 15, 2025”) + Addressee: You can address your letter to people in general, leaders, environmental organizations, future generations, or even a fictional character. For example: “To my friends – earth residents!” “To the Secretary-General of the United Nations!” “To a baby born in the future!” + Reason for writing the letter: Begin by introducing yourself as the Ocean and sharing your concerns with the recipient. - Content of the Letter The main contents should revolve around the following ideas: + Introduction as the Ocean ++ You can describe yourself as a living entity, vast and immense, the cradle of life on Earth. ++ Your role in the planet: providing oxygen, regulating the climate, nurturing sea life, inspiring art... + State the current conditions of the Ocean, such as: "Marine pollution: plastic waste, toxic chemicals, oil spills…" "Climate change causing sea levels to rise, threatening ecosystems." "Over-exploitation of resources leading to the extinction of various species." + The disasters caused by humans and how they have hurt you. + Call for action – How to Protect the Ocean ++ Encourage the recipient to be more conscious of protecting marine environments. ++ Suggest specific actions: reduce plastic waste, limit overfishing, use renewable energy, participate in environmental protection campaigns… ++ Issue a strong call to action to motivate the recipient to change their behavior. - Conclusion of the Letter + Emphasize the importance of ocean protection for life on Earth. + Express hope that people will change to protect the ocean. + Conclude with a closing, such as: “Hope we will meet again in a greener, cleaner world!” “I await your actions – our friends on Earth!” Signature: “Your ocean friend” or “Your deep blue friend – the Ocean”. (3) Notes When Writing a UPU Letter 2025 - Be Creative: Don’t just list facts; present a story or a unique perspective. You could write the letter as a monologue, a conversation, or even incorporate poetry within the letter. - Clear and Emotional Sentence Structure: Use vivid, emotional language to make the letter more engaging. - Avoid Clichés, Generalities: Do not just recount situations; weave in personal emotions so the reader can feel the Ocean’s voice. - Avoid Spelling and Grammar Mistakes: Check before submission to ensure the letter is as perfect as possible. |
Below is a sample letter for the 54th International UPU Letter Writing Competition 2025 that you can refer to:
| Hai Duong, February 20, 2025 To my dear friends on Earth! I am the Ocean! I am writing this letter in the hope that you will listen to my voice – an urgent call from the depths of my heart. Once a shimmering, vast entity nurturing life for millions of species. But now, I am gradually weakening, bearing countless wounds caused by you. Do you remember me? I was once where you immersed yourself in refreshing waters, the source of fresh fish on your table, the inspiration for many artists, poets… I have given you air to breathe, refreshing winds, and ocean currents that regulate the climate so that your Earth remains a worthwhile home. But, in return, what have you done to me? Did you know that each year, millions of tons of plastic waste drift into my depths? My blue waves are now covered with plastic bags, bottles, and discarded fishing nets. I watch the small creatures within me – innocent turtles choking on plastic, fish swallowing microplastics, vibrant coral reefs reduced to mere white skeletons. Beyond that, ocean waters are heating, polar ice caps melting, water rising, submerging lands once called home. I am in pain! I don’t want to become a graveyard of life, don’t want to be poisoned by industrial waste, don’t want to be depleted by massive fishing ships. I wish to revive, continue to protect you and all creatures on this planet. Please, help me! I cannot protect myself, but you can. Start with the smallest acts: limit single-use plastics, dispose of trash properly, join beach cleaning activities. If you are a leader, enact policies that protect marine environments and reduce emissions that cause climate change. If you are a scientist, find green solutions to replace plastics, sustainably exploit the sea. If you are a student, spread the message of ocean protection to friends, family. Every action, even the smallest, if multiplied millions of times, I believe miracles will happen! I don’t ask you to do anything grand, I only hope you remember: Protecting me is protecting yourself. If I disappear, you cannot survive. Save me before it’s too late! Awaiting your response, Your Deep Blue Friend – the Ocean |
Note: Information is for reference only!
How to present a letter for the 54th International UPU Letter Writing Competition 2025? (Image from the Internet)
What are the awards for the 54th UPU Letter Writing Competition in Vietnam in 2025?
According to the rules and plan of the 54th UPU Letter Writing Competition in 2025... Download the awards are stipulated as follows:
*National Awards:
+ Winners of the First and Second Prize will be awarded the "Young Creative" Badge by the Central Youth Union of Ho Chi Minh.
+ All individual and group winners will receive a Certificate from the Organizer and prize money.
+ The Organizing Committee will cover travel, accommodation, and meals for winners of the First, Second, Third Prize and two representatives (parents and schools) of each winner to attend the Summary and Awards Ceremony.
- Individual Awards:
+ 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" Awards, each: 500,000 VND;
+ 10 "Inspired Ideas" Awards, each 300,000 VND for submissions from the youngest participants; students with disabilities; ethnic minority students from remote areas, borders, and islands; as well as letters with interesting ideas...
- Group Awards: 10 Group Prizes, each 2,000,000 VND, for schools with active and high-quality participation: schools with creative organization forms, encouraging students to participate in the competition; schools with many participating students and quality submissions.
*International Awards: The National First Prize letter will be sent by the Organizer in its original version accompanied by an English or French translation to participate in the UPU International Letter Writing Competition.
Students winning International Awards will be granted the following prizes: First Prize: 30,000,000 VND; Second Prize: 20,000,000 VND; Third Prize: 15,000,000 VND; Encouragement Prize: 10,000,000 VND; along with a Certificate of Merit from the Ministry of Education and Training.
The Organizing Committee will cover travel, accommodation, and meals for students winning international awards and two representatives (parents and schools) of winning students to attend the International Awards Ceremony domestically.
*Provincial Level Awards
- Individual Awards
+ First Prize: 03 prizes, each worth 1,200,000 VND;
+ Second Prize: 06 prizes, each worth 900,000 VND;
+ Third Prize: 09 prizes, each worth 700,000 VND;
+ Encouragement Prize: 30 prizes, each worth 500,000 VND.
The Youth Union of HCM Province and the Provincial Youth Council will grant Certificates of Merit and Certificates to individuals winning National and Provincial First, Second, and Third Prizes.
- Group Awards:
+ The Organizing Committee of the 53rd UPU International Letter Competition (year 2024) will select 10 units with outstanding movements and achievements to award, each worth 1,000,000 VND.
+ Criteria: Selection based on criteria of units with students winning from high to low, at International, National, and Provincial Levels. Priority for units with many students achieving high competition results.
What is the tax rate applying to income from winning the first prize in the UPU Letter Writing Competition in Vietnam in 2025?
Pursuant to Clause 6, Article 3 of the Personal Income Tax Law 2007 (amended by Clause 2, Article 2 of the Law on Amendments to Tax Laws 2014), the following regulation is in place:
Taxable Income
Taxable personal income includes the following types of income, except for tax-exempt income as specified 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 competitions, contests, and other forms of winnings.
...
According to Point d, Clause 1, Article 15 of Circular 111/2013/TT-BTC stipulates:
Basis for Tax Calculation on Winning Income
The basis for calculating tax on winning income is taxable income and the tax rate.
- Taxable Income
Taxable income from winnings is the value exceeding 10 million VND that the taxpayer receives for each winning, regardless of the number of times the prize money is distributed.
In cases where a single award is won by multiple individuals, taxable income is divided among the recipients. The prize winner must provide legal documentation for proof. In the absence of legal documentation, income from the winnings is attributed to one individual. In the event of one individual winning multiple prizes within one competition, taxable income is calculated on the total value of the prizes.
Taxable income in some games with winnings. Specifically:
...
d) For winnings from games, the competition is calculated per prize reception time. The prize value is the total prize money exceeding 10 million VND received, not yet deducted for any expenses.
...
Thus, taxable income for personal income tax on prizes from competitions is the value exceeding 10 million VND received per prize won.
Furthermore, per Clause 2, Article 15 of Circular 111/2013/TT-BTC, the tax rate for this income is 10%. Therefore, if you receive a prize exceeding 10 million VND from the UPU Letter Writing Competition, you are liable for personal income tax on the amount exceeding, with a 10% tax rate.
Per Clause 4, Article 15 of Circular 111/2013/TT-BTC, the formula for calculating personal income tax for prizes from the 54th UPU Letter Competition 2025 is as follows:
| Personal Income Tax Payable | = | Taxable Income | x | 10% Tax Rate |
Specific Example:
If you receive a national individual first prize of 10 million VND, but additionally receive a 5 million VND bonus, the taxable income will be 5 million VND (15 million VND - 10 million VND). The personal income tax payable will be 500,000 VND (5 million VND x 10%).
If the prize value is 10 million VND or less, you are not required to pay personal income tax on this income.
Note: The prize-paying organization is responsible for withholding personal income tax before awarding the prize to the winning individual per Point g, Clause 1, Article 25 of Circular 111/2013/TT-BTC. Hence, upon receiving the prize, check whether the personal income tax has been withheld or not to fulfill tax obligations accordingly.
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