What are answers for Week 1 of the Dalat 50-year Liberation Anniversary Knowledge Contest? Which prize amount is taxable in Vietnam?
What are answers for Week 1 of the Dalat 50-year Liberation Anniversary Knowledge Contest?
Below is a summary of the answers for Week 1 of the Dalat 50-year Liberation Anniversary Knowledge Contest, set A, which you can refer to:
| Summary of Answers for Week 1 of the Dalat 50-year Liberation Anniversary Knowledge Contest Question 1: On what date, month, and year was Dalat city liberated? A. April 2, 1975 B. April 3, 1975 C. April 4, 1975 D. April 5, 1975 Question 2: When and where was the conference held to dissolve the Tan Viet cell and establish the first Communist cell in Dalat? A. April 1930. Upstairs, room number 2 of the driver’s house at the Palace Hotel B. May 1930. Upstairs, room number 3 of the driver’s house at the Palace Hotel C. June 1930. Upstairs, room number 2 of the driver’s house at the Palace Hotel D. July 1930. Upstairs, room number 3 of the driver’s house at the Palace Hotel Question 3: When was the Dalat City Party Committee established by the Zone VI Committee, with 11 members in the Executive Committee, separating Dalat from Tuyen Duc province, under the direct command of the Zone VI Committee, and who was the City Party Secretary at that time? A. April 4, 1975, comrade Huynh Minh Nhut held the position of City Party Secretary B. April 5, 1975, comrade Huynh Minh Nhut held the position of City Party Secretary C. April 6, 1975, comrade Huynh Minh Nhut held the position of City Party Secretary D. April 7, 1975, comrade Huynh Minh Nhut held the position of City Party Secretary Question 4: In what year was the Tan Viet cell established in Dalat, and who was the Secretary? A. Early 1928. Comrade Tran Diem was the Secretary B. Early 1929. Comrade Tran Huu Duyet was the Secretary C. Early 1930. Comrade Le Quang Phan was the Secretary D. Early 1931. Comrade Nguyen Van Tam was the Secretary Question 5: To maintain activities of the Communist Party and avoid enemy repression, the Communist Party in Dalat built two secret bases for operations. Where are these two bases located? A. Cau Queo street (now house 221 Phan Dinh Phung street) and Tram Bo (Xuan Tho) B. Palace Hotel and Cau Dat (Xuan Truong) C. Cau Queo street (now house 221 Phan Dinh Phung street) and Palace Hotel D. Tram Bo (Xuan Tho) and Cau Dat (Xuan Truong) Question 6: To strengthen the leadership of the Communist Party in the southernmost provinces, in April 1949, the Zone V Committee established the Communist Party Committee in Lam Vien province. Who was the Secretary? By January 1950, the Dalat City Committee was formed, who was the Dalat City Party Secretary at that time? A. Comrade Nguyen Si Que B. Comrade Tran Huu Duyet C. Comrade Phan Nhu Thach D. Comrade Le Tu Nhien Question 7: How many Executive Committee members were elected at the first Congress of the Dalat City Communist Party Committee, and who was the City Party Secretary? A. The Communist Party Executive Committee of the city consisted of 17 official members, 2 alternate members; the Executive Committee elected 6 Standing Committee members, Mr. Huynh Minh Nhut was the City Party Secretary. B. The Communist Party Executive Committee of the city consisted of 17 official members; the Executive Committee elected 6 Standing Committee members, Mr. Huynh Minh Nhut was the City Party Secretary. C. The Communist Party Executive Committee of the city consisted of 18 official members, 2 alternate members; the Executive Committee elected 6 Standing Committee members, Mr. Huynh Minh Nhut was the City Party Secretary. D. The Communist Party Executive Committee of the city consisted of 19 official members, 2 alternate members; the Executive Committee elected 6 Standing Committee members, Mr. Huynh Minh Nhut was the City Party Secretary. Question 8: When did the first Congress of the Dalat City Communist Party Committee take place? How many delegates attended? A. From August 26 to August 28, 1975, with 63 delegates representing 180 party members in the entire Communist Party Committee. B. From August 26 to August 28, 1976, with 63 delegates representing 180 party members in the entire Communist Party Committee. C. From August 26 to August 28, 1977, with 63 delegates representing 180 party members in the entire Communist Party Committee. D. From August 26 to August 28, 1978, with 63 delegates representing 180 party members in the entire Communist Party Committee. Question 9: When was the Phan Nhu Thach suicide squad established by the Dalat City Party Committee, how many members joined, and who was the captain? A. Early 1951. Consisting of 36 members. Led by Comrade Nguyen Duc Phuoc. B. Early 1952. Consisting of 37 members. Led by Comrade Nguyen Duc Phuoc. C. Early 1953. Consisting of 36 members. Led by Comrade Nguyen Duc Phuoc. D. Early 1954. Consisting of 38 members. Led by Comrade Nguyen Duc Phuoc. Question 10: On the morning of April 14, 1975, over ten thousand people of Dalat participated in a rally celebrating the liberation of their hometown and welcomed the delegation from the Provisional Revolutionary Government of the Republic of South Vietnam. During the ceremony, President Huynh Tan Phat representing the Government awarded what medal to the Communist Party and the military and people of Dalat city? A. First-class Medal of Invincible Citadel B. First-class Medal of Military Merit C. First-class Independence Medal D. First-class Liberation Medal |
Note: The content is for reference only./.
What are answers for Week 1 of the Dalat 50-year Liberation Anniversary Knowledge Contest? Which prize amount is taxable in Vietnam? (Picture from the Internet)
Which prize amount received from the aforementioned contest 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 on Amendments to Tax Laws 2014) stipulates as follows:
Taxable Income
Taxable income includes the following types of income, excluding the non-taxable income specified in Article 4 of this Law:
...
- Income from winnings, including:
a) Lottery winnings;
b) Promotional winnings;
c) Betting winnings;
d) Winnings from rewarded games, contests, and other forms of winnings.
...
In addition, based on point d, Clause 1, Article 15 of Circular 111/2013/TT-BTC stipulates as follows:
Tax Calculation for Income from 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 per winning occurrence regardless of the number of prize collections.
In case a prize is won by multiple people, the taxable income is divided amongst the winners. The prize recipient must present legal evidence to substantiate this. In the absence of legal evidence, the winning income is attributed to one individual. If an individual wins multiple prizes in one competition, the taxable income is calculated based on the total value of the prizes.
Taxable income for certain prize-winning games. To be specific:
...
d) For winnings from rewarded games or contests calculated on each prize collection occasion. The prize value exceeding 10 million VND that the player receives without deduction of any expenses.
...
Thus, according to the above regulations, the prize received from the contest exceeding 10 million VND is subject to Personal Income Tax.
What income is exempt from Personal Income Tax in Vietnam?
Based on Article 4 of the Personal Income Tax Law 2007 supplemented by Clause 3, Article 2 of the Law on Amendments to Tax Laws 2014 and amended by Clause 2, Article 1 of the Amended Personal Income Tax Law 2012 stipulating the personal income exempt from personal income tax as follows:
- Income from transferring real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughter-in-law; parents-in-law and son-in-law; grandparents and grandchildren; siblings with each other.
- Income from transferring houses, the right to use homestead land, and assets attached to homestead land in cases individuals have only one house, homestead land.
- Income from the value of land use rights allocated by the State to individuals.
- Income from inheritance, gifts as real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughter-in-law; parents-in-law and son-in-law; grandparents and grandchildren; siblings with each other.
- Income of households and individuals directly engaged in agriculture, forestry, salt production, aquaculture, capturing seafood not yet processed into other products or only subjected to usual preliminary treatment.
- Income from conversion of agricultural land for households and individuals allocated by the State for production.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- Remuneration for night work, overtime paid higher than regular working hours.
- Pensions paid by the Social Insurance Fund; annuities from voluntary retirement funds.
- Income from scholarships, including:
+ Scholarships from the state budget;
+ Scholarships from domestic and foreign organizations under their study promotion support programs.
- Income from indemnities under life and non-life insurance contracts, compensation for occupational accidents, State compensation, and other compensations per the law.
- Income received from charity funds approved or recognized by the competent state authority, operating for charitable, humanitarian, non-profit purposes.
- Income from foreign aid for charity, humanitarian purposes in the form of governmental and non-governmental aid approved by the competent state authority.
- Income from wages, salaries of Vietnamese seafarers working for foreign shipping companies or Vietnamese shipping companies in international transport.
- Income of individuals who own ships, individuals authorized to use ships, and ship workers from offering goods and services directly serving offshore fishing and capturing operations.
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