What are 16+ sample letters for the 54th UPU International Letter-Writing Competition in 2025 in Vietnamese? Shall Vietnamese citizens winning the first prize in the 54th UPU International Letter-Writing Competition 2025 pay PIT?
What are 16+ sample letters for the 54th UPU International Letter-Writing Competition in 2025 in Vietnamese?
The 54th UPU International Letter-Writing Competition in 2025 presents an inspiring topic: "IMAGINE YOU ARE THE OCEAN. Write a letter to someone explaining why and how they should take good care of you." This is not only a challenge to spark imagination but also an opportunity for you to embody the voice of the ocean - a place that holds wonderful beauty but also bears significant damage from environmental pollution.
| See more: >>> Top sample letters for the 54th UPU 2025 with 800 words imagining you are the ocean, well-selected? |
Below are summaries of the most concise and impressive sample letters for the UPU 54th Letter Writing Competition 2025:
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See more 13 sample letters for UPU 54th 2025...Download
Note: Information is for reference only!
What are 16+ sample letters for the 54th UPU International Letter-Writing Competition in 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 awards are as follows:
*National Awards:
+ Winners of the First and Second prizes will be awarded the "Creative Youth" badge by the Central Committee of the Ho Chi Minh Communist Youth Union.
+ All individual and group awards will receive a Certificate of the Organizing Committee and monetary rewards.
+ The Organizing Committee supports travel and accommodation costs for the First, Second, Third Prize winners, and 02 representatives (parents and schools) of each winner to attend the closing and award 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 Consolation Prizes, each: 1,000,000 VND;
+ 61 "Promising Pen" Prizes, each: 500,000 VND;
+ 10 "Idea Initiator" Prizes, each 300,000 VND, for entries from the youngest students; students with disabilities; ethnic minority students, remote, border, and island areas; letters with interesting ideas...
- Group Awards: 10 Group Awards, each 2,000,000 VND, for schools actively participating with quality entries: schools with creative organization encouraging students; schools with many participants and high-quality entries.
*International Awards: The National First Prize letter will be sent verbatim with an English or French translation to the UPU International Letter-Writing Competition.
Students winning international awards will receive: First prize: 30,000,000 VND; Second prize: 20,000,000 VND; Third prize: 15,000,000 VND; Consolation prize: 10,000,000 VND; and a Certificate of Merit from the Ministry of Education and Training.
The Organizing Committee supports travel and accommodation costs for students winning international awards and 02 representatives (parents and schools) to attend the international award ceremony domestically.
*Provincial Awards
- Individual Awards
+ First Prize: 03 awards, each valued at: 1,200,000 VND (One million two hundred thousand VND);
+ Second Prize: 06 awards, each valued at: 900,000 VND (Nine hundred thousand VND);
+ Third Prize: 09 awards, each valued at: 700,000 VND (Seven hundred thousand VND);
+ Consolation Prizes: 30 awards, each valued: 500,000 VND (Five hundred thousand VND).
The Ho Chi Minh Communist Youth Union and the Provincial Council awards Certificates of Merit for individuals achieving national awards and first, second, third provincial awards.
- Group Awards:
+ The organizing committee of the 53rd UPU International Letter-Writing Competition (2024) selects 10 units with outstanding movements and achievements for awards, each valued at: 1,000,000 VND (One million VND).
+ Criteria: Selection based on the unit achieving student awards from high to low, at International, National, Provincial levels. Priority for units with many high-achieving students in the Competition.
Shall Vietnamese citizens winning the first prize in the 54th UPU International Letter-Writing Competition 2025 pay PIT?
As aforementioned, the first prize for individuals is highest at 10 million VND for the national level, the first prize at the provincial level is worth 1.2 million VND.
According to Clause 6 Article 3 of the Personal Income Tax Law 2007 (amended by Clause 2 Article 2 Law Amending Various Tax Laws 2014) it stipulates:
Taxable Income
Taxable personal income includes the following types of income, excluding tax-exempt income stipulated 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 winnings.
...
As outlined in point d, clause 1, Article 15 of Circular 111/2013/TT-BTC, it lays out:
Tax calculation basis for income from winnings
The tax base for income from winnings is the taxable income and the tax rate.
- Taxable income
Taxable income from winnings is the portion of the prize value exceeding 10 million VND that the taxpayer receives in each winning, regardless of the number of prize collections.
In cases where a prize is won by multiple people, the taxable income is divided among the prize recipients. The winner must provide legal evidence for proof. In cases without legal evidence, the taxable income is considered for one individual. If an individual wins multiple prizes in a contest, the taxable income is calculated on the total value of the prizes.
Taxable income for certain winning games. Specifically:
...
d) For winnings from games, contests with prizes, calculated by each time the prize is claimed. The value of the prize is the entire prize money exceeding 10 million VND that the player receives without deducting any expenses.
...
Therefore, if the prize that an individual receives exceeds 10 million VND, the individual must pay personal income tax. Prizes under 10 million VND are exempt from tax.
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