What are 09 forms for personal achievement report, collective achievement report in Vietnam according to Decree 98? Are bonuses for emulation titles subject to personal income tax in Vietnam?

What are 09 forms for personal achievement report, collective achievement report in Vietnam according to Decree 98?

The 09 forms for personal achievement reports and collective achievement reports are stipulated in Appendix I issued with Decree 98/2023/ND-CP.

Below is a summary of the 09 forms for personal achievement reports and collective achievement reports according to Decree 98:

What are 09 forms for personal achievement report, collective achievement report in Vietnam according to Decree 98? (Image from the Internet)

What are requirements for individual and collective achievement reports to be proposed for commendation in Vietnam?

Based on Clause 11, Article 30 of Decree 98/2023/ND-CP, there are general provisions regarding documentation and procedures for commendation. Individual and collective achievement reports proposed for commendation must conform to the prescribed commendation form. Specifically:

The report must specify the decision number, date, month, and year, or document verifying the outstanding or satisfactory completion of tasks by the competent authority during the period considered for commendation for individuals or collectives being proposed (in cases of commendation based on outstanding task completion criteria); decision number, date, month, and year of being awarded the emulation title, form of commendation (except for commendations under simplified procedures).

Achievement reports proposed for commendation for individuals, collectives, in addition to demonstrating achievements meeting the standard criteria, must also exhibit compliance with the guidelines of the Communist Party, policies, and laws of the State.

Achievement reports for individuals, collectives proposed for awarding state-level emulation titles, forms of commendation should be up to six months before the time when the ministries, departments, provinces submit to the Prime Minister of the Government of Vietnam; beyond this period, the Ministry of Home Affairs will not receive commendation proposal dossiers.

Are bonuses for emulation titles subject to personal income tax in Vietnam?

Based on Point e, Clause 2, Article 2 of Circular 111/2013/TT-BTC, which provides regulations on taxable income, as follows:

Taxable Incomes

According to Article 3 of the Law on Personal Income Tax and Article 3 of Decree 65/2013/ND-CP, taxable incomes include:

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2. Income from salaries and wages

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e) Monetary or non-monetary bonuses in any form, including bonuses in securities, except for the following monetary bonuses:

e.1) bonuses accompanying titles awarded by the State, including bonuses accompanying emulation titles, forms of commendation according to regulations on emulation, commendation, specifically:

e.1.1) bonuses accompanying emulation titles such as National Emulation Soldier; Emulation Soldier at Ministry, sector, central-level body, province, city directly under the central government; Grassroots Emulation Soldier, Advanced Laborer, Advanced Soldier.

e.1.2) bonuses accompanying forms of commendation.

e.1.3) bonuses accompanying titles awarded by the State.

e.1.4) bonuses accompanying awards granted by Associations, organizations belonging to political organizations, socio-political organizations, social organizations, socio-professional organizations at central and local levels that are in accordance with the charter of the organization and conform to the Law on Emulation, Commendation.

e.1.5) bonuses accompanying Ho Chi Minh Prize, National Prize.

e.1.6) bonuses accompanying Anniversary Medals, Badges.

e.1.7) bonuses accompanying Certificates of Merit, Certificates of Appreciation.

The authority to issue commendation decisions, the amount of bonuses accompanying the above-mentioned emulation titles, forms of commendation must comply with the Law on Emulation, Commendation.

e.2) bonuses accompanying national, international awards recognized by the State of Vietnam.

e.3) bonuses for technical innovations, inventions, inventions recognized by competent State agencies.

e.4) bonuses for the detection, reporting of legal violations to competent State agencies.

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Thus, bonuses accompanying emulation titles in accordance with the law are not subject to PIT.