What are the 08 best sample letters for the 54th UPU International Letter-Writing Competition in 2025? Do prizes with monetary rewards from the 54th UPU International Letter-Writing Competition in 2025 subject to personal income tax in Vietnam?
What are the 08 best sample letters for the 54th UPU International Letter-Writing Competition in 2025?
The 54th UPU International Letter-Writing Competition in 2025 brings to life an inspiring theme: "IMAGINE YOU ARE THE OCEAN. Write a letter to someone to explain the reasons and ways they should care for and protect you well." This is not just a challenge to ignite the imagination but also an opportunity to embody the voice of the ocean — a place that holds wondrous beauty yet bears significant harm from environmental pollution.
Below are 08 exemplary and meaningful sample letters for the 54th UPU International Letter-Writing Competition in 2025 that you can refer to:
| UPU Letter-Writing Template No. 1 Hello everyone, I am the Ocean, a vast and mysterious world that houses countless marine creatures and rich ecosystems. I am writing this letter to share with you my crucial role in supporting life on Earth and the actions you can take to protect and care for me. Firstly, I want you to understand that I am not just a vast expanse of water. I am home to millions of species, from tiny microorganisms like plankton to majestic creatures like whales. I provide food, regulate climate, and produce a significant portion of the oxygen on your planet. However, currently, I am facing severe threats such as pollution, climate change, and overexploitation. Pollution is one of the biggest problems I endure. Plastic waste, toxic chemicals, and oil spills are damaging marine ecosystems and killing numerous species. You can help by reducing plastic use, recycling, and properly disposing of waste. Join beach clean-ups and support environmental organizations. Climate change is also negatively impacting me. Rising sea temperatures are melting ice at the poles, causing sea levels to rise and destroying habitats for many marine species. You can mitigate the impact of climate change by using renewable energy, conserving electricity, and reducing carbon emissions. Support environmental protection policies and participate in sustainable development initiatives. Overfishing is another major threat disrupting my balance. Unsustainable fishing practices and excessive marine resource exploitation are decreasing fish populations and destroying coral reefs. You can assist by consuming seafood that sources sustainably, choosing certified products, and supporting reasonable fisheries management measures. Moreover, education and raising community awareness are vital. Share information and knowledge about ocean protection with family, friends, and communities. Engage in campaigns, workshops, and educational activities to help everyone understand the importance of preserving me for a clean and healthy ocean. Finally, I wish to remind you that every small action you take can make a significant difference. Protect and cherish me as your home. I believe that with everyone's cooperation, we can keep me forever blue, clean, and full of life. Thank you for listening and taking action for a sustainable future for the ocean and our planet. Sincerely, The Ocean. |
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| UPU Letter-Writing Template No. 2 Dear humanity! I am the Ocean, the rhythmic heart of the Earth, nurturing life. Since the beginning, I have embraced all creatures, providing nutrients and life. My waves are gentle greetings, while the depths are havens for myriad wondrous creatures. But now, I am in pain, each heartbeat feels heavy. I once symbolized immortality. Clear waters reflected the sky, vibrant coral reefs, my sounds were the symphony of life. But now, I am not the same. Waves carry pain, coral reefs are dying, and familiar creatures are disappearing. Every action you take leaves a mark on me. When you discard plastics, I suffocate. When oil spills, I ache. And when you turn a blind eye, I can only watch you from afar, growing weaker. I possess the power to give life but also to destroy. Storms, high waves, and rising seas are not revenge, but warnings. I do not intend to harm you, but when I am weak, you cannot stand strong. My health is your health. I do not ask for great things. Just small actions, like stopping plastic waste, protecting coastlines, coral reefs, and mangroves. Small acts can help me revive, and if I am strong, you will be protected too. Act for yourself and future generations. I will continue to caress sandy shores, but I need you to protect me so we can have a sustainable future. Please protect me, so I may continue to nurture you. |
| UPU Letter-Writing Template No. 3 Dear Humanity, I am the Ocean, an indispensable part of this planet, a source of life for countless species, and a diverse ecosystem. I am writing this letter to convey to you my significance, as well as actions you can take to protect and care for me. First, I want you to understand that I am not just an endless body of water. I am home to millions of marine species, from small organisms like plankton to giant ones like whales. I provide oxygen, regulate the climate, and play a crucial role in the Earth's water cycle. However, I am facing increasingly growing threats. Pollution is the major issue I am enduring. Plastic waste, toxic chemicals, and industrial effluents are harming my health and all marine species. Imagine a day you cannot enjoy a beach holiday or savor fresh seafood because of the pollution caused by humans. I urge you to minimize the use of single-use plastics, join beach clean-up drives, and dispose of waste properly. Each small action you take will help me recover and sustain the precious marine life. Climate change is also causing me serious harm. Rising sea temperatures bleach coral reefs, marine species struggle to survive, and millions rely on food sources that are under threat. I urge you to collectively reduce greenhouse gas emissions by using renewable energy, conserving energy, and supporting sustainable transportation initiatives. These efforts not only help me but also safeguard your environment and planet. Another threat to me is overfishing. Unsustainable exploitation is reducing the number of fish and marine life, disrupting the ecosystem's balance. I hope you practice sustainable fishing, comply with regulations, and limit destructive fishing nets usage. To recover, I need time and space to regenerate the invaluable resources I offer. Finally, I want to emphasize that protecting me is not only a responsibility of a single nation or community. It is a shared mission of all humanity. Educate future generations about my importance and encourage them to engage in environmental protection activities. Together, we can build a sustainable future and keep my ocean forever blue. I believe that if we all join hands, I will have a chance to revive and continue to be the nurturing home of millions of marine life. Listen to me, care for me, and I will remain a part of your rich and beautiful life. Respectfully, The Ocean. |
| UPU Letter-Writing Template No. 4 Dear little fish, beautiful starfish, and gentle sea turtles! Are you worried about our ocean? I am the ocean, your big friend. I want to share with you the difficulties I am facing. Our ocean is now facing much pollution, making your lives harder. Remember the days when sea water was clear, schools of fish frolicked, and colorful coral reefs thrived. But now you must live in an environment full of plastic waste and oil slicks. Sea turtles cannot find clean beaches to lay eggs, and small fish face danger from floating plastic debris. The ocean cannot clean up everything humans have tossed in on its own. But don't worry, I believe in you all. We can change together! Start with small actions, like not littering, using cloth bags instead of plastic ones, and participating in marine conservation activities. If everyone pitches in, the ocean will become clean and green again. Little ones, help me spread this message and encourage everyone to protect the marine environment. Every action, no matter how small, can have a big impact. Let's protect the ocean together for a brighter future for you and all marine life. Imagine a day when the ocean is clean again, where you can swim freely in clear waters, discovering the wonderful beauty beneath the sea. I love you all very much! With all my love, The Ocean. |
| UPU Letter-Writing Template No. 5 Dear children! I am the vast ocean, witness to life flourishing from millions of years ago. Those previous days, I was clear and cool, a common home for countless species. Vibrant coral reefs were like gardens beneath the sea, schools of fish darting like stars. But now, I am in great pain. Plastic waste drifts everywhere, oil slicks cover the surface, noise from boats prevents sea creatures from communicating. Many species have vanished, while others struggle to survive. I am like a mother watching her children fall ill. Children, please help me! Let’s protect the ocean, our common home. Reduce the use of plastic bags, plastic bottles, and remember to dispose of waste correctly. Conserve water and energy. Every small act of yours has significant meaning. Imagine a day when you can dive into the ocean's depths and explore magnificent coral reefs, swim with clever dolphins. That would be an amazing experience! I believe you can do it. Thank you very much! |
For three more sample letters in the 54th UPU International Letter-Writing Competition 2025 visit here...Download
Note: The information is for reference only!
What are the 08 best sample letters for the 54th UPU International Letter-Writing Competition in 2025? (Image from the Internet)
Do prizes with monetary rewards from the 54th UPU International Letter-Writing Competition in 2025 subject to personal income tax in Vietnam?
Based on Clause 6 Article 3 of the Law on Personal Income Tax 2007 (amended by Clause 2 Article 2 of the Law Amending and Supplementing Various Tax Laws 2014) the regulation is as follows:
Taxable Income
Taxable income from personal income tax includes the following types of income, except for income exempt from tax as specified in Article 4 of this Law:
...
- Income from prizes, including:
a) Prize winnings from lotteries;
b) Prize winnings in promotional forms;
c) Prize winnings in betting forms;
d) Prize winnings in games, competitions with prizes, and other prize forms.
...
According to point d clause 1 Article 15 of Circular 111/2013/TT-BTC specified as follows:
Basis for Tax Calculation for Income from Prize Winnings
The basis for tax calculation for income from prize winnings is taxable income and tax rate.
- Taxable income
Taxable income from prize winnings is the portion of the prize value exceeding 10 million VND that the taxpayer receives per prize win, regardless of the number of times the prize is received.
In cases where one prize is won by multiple individuals, the taxable income is divided among the prize recipients. The recipients must provide legal basis evidence. If no legal basis evidence is available, the taxable income is considered under a single individual. If an individual wins multiple prizes in one game, the taxable income is on the total value of the prizes won.
Taxable income for certain kinds of games with prizes is calculated per receipt of prize money. Specifically:
...
d) For prize winnings from games, competitions with prizes calculated for each prize receipt. Prize value equals the entire prize money exceeding 10 million VND, which the player receives without deduction of any costs.
...
Accordingly, if any participant receives a prize exceeding 10 million VND, they must pay personal income tax.
What types of income are subject to personal income tax in Vietnam?
According to Article 3 of the Law on Personal Income Tax 2007 (amended by Clause 2 Article 2 of the Law Amending and Supplementing Various Tax Laws 2014 and Clause 1 Article 1 of the Amended Law on Personal Income Tax 2012), taxable personal income includes the following types of income, except for income exempt from tax as stipulated in Article 4 of the Law on Personal Income Tax 2007:
(1) Income from business activities, including:
- Income from the production, business of goods, services;
- Income from independent professional activities of individuals having practice certificates or practice licenses as prescribed by law.
Income from business stipulated in this clause does not include the income of individual businesses with annual revenue of 100 million VND or less.
(2) Income from wages, salaries, including:
- Wages, salaries, and income of similar nature;
- Allowances, subsidies, except:
Allowances, subsidies as prescribed by law on preferential treatment for people with meritorious services; national defense, security allowances; toxic, dangerous allowances for industry, occupation, or work at working locations with toxic, dangerous factors; attraction allowance, regional allowances prescribed by law; unexpected hardship relief, occupational accident, occupational disease relief, one-time childbirth or adoption relief, loss of working capacity relief, one-time retirement allowance, monthly survivorship allowance, and other reliefs as prescribed by social insurance laws; severance allowances, job loss allowances as prescribed by the Labor Code 2019; social protection allowances and other allowances, subsidies not of salary, wage nature as prescribed by Government.
(3) Income from capital investment, including:
- Loan interest;
- Dividend profits;
- Income from other forms of capital investment, excluding income from interest on government bonds.
(4) Income from capital transfer, including:
- Income from transferring capital in economic organizations;
- Income from securities transfer;
c) Income from capital transfer in other forms.
(5) Income from real estate transfer, including:
- Income from the transfer of land use rights and assets attached to land;
- Income from the transfer of ownership or use rights to residential houses;
- Income from the transfer of land lease rights, water surface rights;
- Other income received from real estate transfer in any form.(6) Income from winnings, including:
- Lottery winnings;
- Prizes from promotional activities;
- Winnings from betting activities;
- Prizes from games, competitions with prizes, and other forms of winnings.
(7) Income from royalties, including:
- Income from the transfer or licensing of intellectual property rights;
- Income from technology transfer.
(8) Income from franchising.
(9) Income from inheritance includes securities, capital shares in economic organizations, business establishments, real estate, and other assets that require ownership or usage registration.
(10) Income from gifts includes securities, capital shares in economic organizations, business establishments, real estate, and other assets that require ownership or usage registration.
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