What are 25+ sample letters for the 54th UPU International Letter-Writing Competition 2025: Confessions of the Ocean? What is the tax rate applicable to prize money in Vietnam in 2025?
What are 25+ sample letters for the 54th UPU International Letter-Writing Competition 2025: Confessions of the Ocean?
The 54th International Letter Writing Contest UPU in 2025 presents an inspiring theme: "IMAGINE YOU ARE THE OCEAN. Write a letter to someone explaining why and how they should care for and protect you well." This is not only a challenge to ignite imagination, but also an opportunity for you to become the voice of the ocean - a place that holds miraculous beauty but also bears immense damage from environmental pollution.
Below is a collection of the most concise and best sample letters for the 54th UPU contest in 2025 that you can refer to:
| Sample Letter for UPU 54th Edition 2025 - Model No. 1 Letter from the Ocean Dear friend - the little friend of Earth, I am the Ocean, the deep blue mother embracing over seven-tenths of this planet. From the earliest days of life, I have lulled the first breaths of countless species, from the small fish glittering under the sunlight to seagulls spreading wings in the high sky. But today, I write to you, not to tell of my beauty, but to express the pains simmering within me, and to beseech you - you with a warm heart - to care for and protect me. Have you ever imagined me as a giant mother? I was once proud of my blue water like emerald, where vibrant coral reefs lay like enchanted gardens beneath the sea. My waves sang gentle lullabies for your dreams on the white sand. But now, I am so tired! Plastic bags, bottles, and oil spills are like long scars on my body. They suffocate the breath of whales, clog my veins - the currents that once pulsed with life. Dear friend, every time I try to breathe, I only smell the stench of waste instead of the salty fragrance of the sea breeze. I am in pain, but I don't know how to scream for you to hear! Do you know, I am not just a lifeless body of water. I am home to millions of creatures, a place preserving the ancient secrets of Earth. Whales sing like a symphony orchestra, sea turtles swim slowly as time travelers - all are my children. But they are slowly dying. One day, I witnessed a small turtle trapped in a plastic net, its eyes looking at me for help, but I was powerless. My heart twisted, as if someone was squeezing each wave. Do you want my children to disappear forever just because of human carelessness? Hence, I need you - the one with the power to change everything. Care for me, not because I demand it, but because of yourself and future generations. You can start with small things, like picking up a piece of trash on the beach, which may seem harmless like a bottle cap but could be a knife cutting the life of a sea creature. Say no to plastic bags, replace them with eco-friendly cloth bags, so I won't have to swallow those stubborn enemies anymore. And if you can, tell my story to your friends and family, so they can join hands in protecting me. I dream of a day when I can breathe again in pure waters, where schools of fish swim freely like shimmering stars under the sun. I long to sing the song of the waves without being drowned by the discharge of thoughtless ships. Can you help me make that dream come true? Imagine if I were healthy, I would bring you picture-perfect beaches, fresh breezes, and abundant seafood to sustain millions. I don't ask for much, just your love as I have cherished you for countless centuries. Dear friend, I believe in your heart and hands. Every small action you take today will be a fresh drop of water healing my wounds. Turn me from a crying ocean into a happy one. I await you, waiting for the beautiful days that we will paint together. Affectionately from the deepest heart, Your Ocean |
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| Sample Letter for UPU 54th Edition 2025 - Model No. 2 Letter to the Child in the Fishing Village Dear little girl from the fishing village, I am the Ocean, your deep blue friend who has embraced your small village for many generations. Once, I was a breathtaking painting with waves shimmering like silver threads, where fish danced like dancers under the moonlight. But now, I am crying, my dear! My tears are no longer pure but muddy with waste, oil spills, and human indifference. Have you ever seen the fish trapped in plastic bags that your father brings home from the sea? That is my pain. I was once their warm home, but now, they suffocate in my very embrace. I tremble each time a ship discharges waste into my depths, as if someone is stabbing my heart. Dear child, I am not just water - I am life, the breath of the fishing village, the place where your dreams live as you frolic on the sand. I need you to protect me, because if I die, your fishing village will be so sad. Pick up the bottles and plastic bags that the wind sweeps into the sea, don't let them choke me. Tell your parents, and your siblings in the village, that every time they reduce the use of plastics, they help me breathe easier. I dream of being pure again, so you can hear the song of the waves instead of my cries for help. Dear little one, be the gentle hands to save me! Affectionately, Your Ocean |
| Sample Letter for UPU 54th Edition 2025 - Model No. 3 Dear friend - youthful scientist, I am the Ocean, the mysterious treasure you always yearn to explore. I was once a magnificent book, preserving secrets of millions of years of Earth's history, from the tiny creatures in the deep sea to the fierce waves shaping the shores. But now, that book is being torn apart by human hands. Do you see, the coral reefs - the vibrant cities beneath me - turning a ghostly white because of acidification and rising temperatures. I hurt when whales, my companions, get lost due to human-made noise. I suffocate amidst floating plastic waste like ghosts on my surface. I don't want to become a dead laboratory, where you only study remnants! Use your brilliant mind to protect me. Discover new technologies to clean the water, reduce emissions that heat me up. Convince people to change, because each plastic straw they throw away is a stab into me. I believe you can save me so I can continue being the source of inspiration for your great inventions. Act, before I become just a memory in your lab! Respectfully, Your Ocean |
| Sample Letter for UPU 54th Edition 2025 - Model No. 4 Dear beloved young mother, I am the Ocean, the great mother of all species, and today I write to you - a mother like me. Once, I lulled my children with gentle wave songs, nourishing them with cool waters like mother's milk. But now, I am weakening, as my “children” - fish, shrimp, coral - are dying in the sea of waste left by humans. Have you ever thought, if I am no longer pure, how will your child grow up? I once dreamed of seeing your child playing on the beach, listening to the waves as words of love. But now, I fear they will see only floating trash, smell stench instead of the salty fragrance of the sea. I hurt so much, like a mother losing her ability to protect her child. Oil spills, plastic bags are unhealed wounds on my body. Please, protect me as you would protect your child. Teach your child to dispose of waste correctly, use cloth bags instead of plastic, so I don't have to swallow more toxic substances. Each small action of yours is medicine for me, so I can heal and continue to lull the generation of your children. Help me, because we are both mothers wanting the best for our children! With love, Your Ocean |
| Sample Letter for UPU 54th Edition 2025 - Model No. 5 Letter to World Leader Dear Sir - leader of humanity, I am the Ocean, the blue heart of the planet, nurturing life for billions of people you lead. Once, I was proud of my powerful waves akin to Earth's heartbeat, with coral reefs splendid like nature's crown. But now, I am crying for help, as the development of mankind is killing me. Do you see, factories discharging waste blacken me as if dyed with toxic ink. Mangrove forests - my lungs - are cleared, leaving me no strength to withstand storms. Floating plastic waste hangs like black clouds on the surface, suffocating the marine life I love. I am dying, and if I die, you'll lose the source of water, food, and climate balance that humanity depends on. I beseech you to act, for you have the power to change my fate. Legislate to protect me, reduce emissions from industries, encourage recycling so trash doesn’t flood me anymore. I ask little, only that you listen to my weak breaths and give me a chance to live. If I am healthy, I will bring peace and prosperity to the world you lead. Save me, so I can continue being a faithful friend to humanity! Sincerely, Your Ocean |
>>> See more 20 best sample letters for UPU 54th Edition 2025...HERE
Note: Information is for reference only!
What are 25+ sample letters for the 54th UPU International Letter-Writing Competition 2025: Confessions of the Ocean? (Image from the Internet)
What are the awards for the 54th UPU International Letter-Writing Competition 2025 in Vietnam?
According to the rules and the plan of the 54th UPU International Letter-Writing Competition 2025...Download the awards are stipulated as follows:
*National Awards:
+ Winners of the First and Second prizes receive the "Creative Youth" Badge from the Central Committee of the Ho Chi Minh Communist Youth Union.
+ All individual and collective winners receive a Certificate from the Organizing Committee and prize money.
+ The Organizing Committee supports travel and accommodation costs for the winners of the First, Second, and Third prizes and 02 representatives (parents and schools) of each winner to attend the summary and award ceremony.
- Individual Awards:
+ 01 First Prize: 10,000,000 VND;
+ 03 Second Prizes, each prize: 5,000,000 VND;
+ 05 Third Prizes, each prize: 3,000,000 VND;
+ 30 Consolation Prizes, each prize: 1,000,000 VND;
+ 61 “Promising Pen” Awards, each prize: 500,000 VND;
+ 10 “Idea Source” Awards, each prize 300,000 VND for the submissions of youngest students; disabled students; students from ethnic minorities, remote areas, border and island regions; and letters with interesting ideas…
- Collective Awards: 10 Collective Awards, each award 2,000,000 VND, for schools participating actively and with quality submissions: schools with creative organizational forms encouraging students to join, schools with many participants and high-quality submissions.
*International Awards: The letter winning the National First Prize will be sent by the Organizing Committee along with an English or French translation to compete in the International UPU Letter Writing Contest.
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 Commendation from the Ministry of Education and Training.
The Organizing Committee supports travel and accommodation expenses for the student winning an international award and 02 representatives (parents and school) to attend the international award ceremony within the country.
*Provincial Awards
- Individual Awards
+ First Prize: 03 awards, each valued at: 1,200,000 VND;
+ Second Prize: 06 awards, each valued at: 900,000 VND;
+ Third Prize: 09 awards, each valued at: 700,000 VND;
+ Consolation Prize: 30 awards, each valued at: 500,000 VND.
The Ho Chi Minh Communist Youth Union of the province and the provincial Youth Council award Certificates of Merit and Commendation to individuals winning National and First, Second, Third Provincial prizes.- Collective Awards:
+ The organizing committee for the 53rd International Letter-Writing Competition UPU (2024) will select 10 organizations with outstanding movements and achievements for awards, each valued at: 1,000,000 VND (One Million VND).
+ Criteria: Selection based on criteria of organizations having students winning prizes from highest to lowest, at International, National, and Provincial levels. Priority is given to organizations with numerous students winning high awards in the competition.
What is the tax rate applicable to prize money from the 54th UPU Letter-Writing Competition in Vietnam in 2025?
Based on clause 6, Article 3 of the Law on Personal Income Tax 2007 (amended by clause 2, Article 2 of the Law on Amendments to Tax Laws 2014), it is stipulated as follows:
Taxable Income
Taxable income for personal income tax 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) Promotional winnings;
c) Winnings from betting;
d) Winnings from games, competitions with prizes, and other forms of winnings.
...
According to point d, clause 1, Article 15 of Circular 111/2013/TT-BTC, it is stipulated as follows:
Basis for Calculating Tax on Winnings
The basis for calculating tax on income from winnings is taxable income and tax rate.
- Taxable Income
Taxable income from winnings is the prize value exceeding 10 million VND that the taxpayer receives each time they win, irrespective of the number of winnings received.
In cases where a prize is won by multiple individuals, the taxable income is divided among the prize recipients. Prize winners must present legal documentation as proof. If such legal documentation is unavailable, the winnings shall be considered taxable income for one individual. In cases where an individual wins multiple prizes in a single event, the taxable income is calculated based on the total value of the prizes.
Taxable income for some prize games. To be specific:
...
d) For winnings from prize games and competitions, calculated per each reward receipt. The value of the prize money is the entire amount exceeding 10 million VND received by the player, without any deductions.
...
Thus, according to the above regulations, the taxable personal income on prizes from competitions is the prize value exceeding 10 million VND an individual receives per each winning instance.
Additionally, as per clause 2, Article 15 of Circular 111/2013/TT-BTC, the tax rate applicable to this income is 10%. Therefore, if you receive a prize exceeding 10 million VND from the UPU Letter-Writing Competition, personal income tax will be deducted for the excess amount at a tax rate of 10%.
According to clause 4, Article 15 of Circular 111/2013/TT-BTC, the formula to calculate personal income tax on prize money from the 54th UPU Letter-Writing Competition in 2025 is as follows:
| Personal Income Tax Payable | = | Taxable Income | x | Tax Rate 10% |
Specific Example:
If you receive a first-place individual prize at the national level worth 10 million VND, but are awarded an additional 5 million VND, the taxable income will be 5 million VND (15 million VND - 10 million VND). The personal income tax payable will be 5 million VND x 10% = 500,000 VND.
Thus, the tax rate applicable to the prize money from this competition is 10%, meaning you will have 500,000 VND deducted from the prize received.
However, if the prize is 10 million VND or less, you will not be liable for personal income tax on this income.
Note: The awarding organization is responsible for withholding personal income tax before granting prizes to the winners according to point g, clause 1, Article 25 of Circular 111/2013/TT-BTC. Therefore, upon receiving the prize, ensure that personal income tax has been deducted to fulfill tax obligations conformably.
