What are 13+ sample letters for the 54th UPU International Letter-Writing Competition 2025 in Vietnamese?
What are 13+ sample letters for the 54th UPU International Letter-Writing Competition 2025 in Vietnamese?
The 54th International UPU Letter Writing Competition in 2025 presents an inspiring theme: "IMAGINE YOU ARE THE OCEAN. Write a letter to someone explaining why and how they should take care of and protect you." This is not only a challenge to stir the imagination but also an opportunity to become the voice of the ocean—a place that holds wondrous beauty yet bears the brunt of environmental pollution.
Below is a compilation of the best and most concise UPU 54th 2025 letter-writing samples imagining you are the ocean that you can refer to:
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What are 13+ sample letters for the 54th UPU International Letter-Writing Competition 2025 in Vietnamese? (Image from the Internet)
Are prizes from the 54th UPU International Letter-Writing Competition taxable in Vietnam?
Based on Clause 6, Article 3 of the Personal Income Tax Law 2007 (amended by Clause 2, Article 2 of the Law Amending Tax Laws 2014) as follows:
Taxable Income
Taxable income for personal income tax includes the following types of income, excluding non-taxable income specified in Article 4 of this Law:
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- Income from winnings, including:
a) Lottery winnings;
b) Prizes from promotional programs;
c) Winnings from betting activities;
d) Prizes from games, competitions with prizes, and other forms of winning.
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According to point d, clause 1, Article 15 of Circular 111/2013/TT-BTC as follows:
Tax Calculation Basis for Income from Winnings
The tax calculation basis for income from winnings consists of taxable income and tax rate.
- Taxable income
Taxable income from winnings is the portion of prize value exceeding 10 million VND that the taxpayer receives per winning occasion, not depending on the number of prize receipt times.
In case one prize has multiple winners, taxable income is divided among the recipients. The winner must present legal evidence. If there is no legal evidence, the winning income is calculated for one individual. For individuals winning multiple prizes in one game, taxable income is calculated on the total value of the prizes.
Taxable income for some prize games is determined as follows:
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d) Concerning winnings from prize games, competition winnings are calculated per prize receipt occasion. Prize value includes the entire prize money exceeding 10 million VND received by the player before any cost deductions.
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Hence, if any contestant receives prize money exceeding 10 million VND, they must pay personal income tax on the amount exceeding 10 million VND. If prize money is 10 million VND or less, they will not have to pay personal income tax.
What are current taxable personal incomes in Vietnam?
Based on Article 3 of the Personal Income Tax Law 2007 (amended by Clause 2, Article 2 of the Law Amending Tax Laws 2014 and Clause 1, Article 1 of the Personal Income Tax Law Amendment 2012), taxable personal income includes the following types of income, excluding non-taxable income specified in Article 4 of the Personal Income Tax Law 2007:
(1) Income from business, including:
- Income from manufacturing, trading goods, and services;
- Income from independent professional activities performed by individuals with permits or practice certificates as required by law.
Income from business under this paragraph does not include income from individual businesses with annual revenue of 100 million VND or less.
(2) Income from wages, salaries, including:
- Salaries, wages, and other amounts of a salary or wage nature;
- Allowances, subsidies, except for the following:
Allowances and subsidies under the law for people with meritorious services; defense and security allowances; hazard, dangerous allowances for professions or work at places with hazardous or dangerous elements; attraction and area allowances as prescribed by law; sudden hardship assistance, labor accident, occupational disease compensation, maternity and childcare allowance, reduced labor capacity assistance, one-time retirement assistance, pension monthly, and other benefits under social insurance laws; severance pay, job loss compensation as stipulated by the Labor Code 2019; social protection allowances and other allowances not in the nature of wages and salaries defined by the Government of Vietnam.
(3) Income from capital investment, including:
- Loan interest income;
- Dividend income;
- Income from capital investment in other forms, excluding income from Vietnamese government bonds.
(4) Income from capital transfer, including:
- Income from transferring capital shares in economic organizations;
- Income from transferring securities;
c) Income from other forms of capital transfer.
(5) Income from real estate transfer, including:
- Income from transferring land use rights and assets attached to land;
- Income from transferring ownership or use rights of houses;
- Income from assigning land lease rights, water surface lease;
- Other types of income from real estate transfer in any form.
(6) Income from winnings, including:
- Lottery winnings;
- Winnings from promotional activities;
- Winnings from betting forms;
- Prizes from contests and other forms of winning.
(7) Income from royalties, including:
- Income from the transfer, licensing of intellectual property rights;
- Income from technology transfer.
(8) Income from franchise.
(9) Income from inheritance in the form of securities, capital contribution in economic organizations, business establishments, real estate, and other assets subject to ownership or use registration.
(10) Income from gifts in the form of securities, capital contributions in economic organizations, business establishments, real estate, and other assets subject to ownership or use registration.