Circular No. 13508/BTC-TCT stipulates the exemption from personal income tax for prize money won by individuals participating in gaming programs with prizes at casinos, jackpots, or betting entertainment such as horse racing and dog racing.
适用范围
General Department of Taxation
要点
- Individuals receiving prize money winnings from participating in gaming programs at casinos are exempt from personal income tax (This provision)
- Prize money winnings from participating in jackpot games are also exempt from personal income tax
- Individuals who receive prize money winnings from betting entertainment such as horse racing and dog racing are exempt from personal income tax
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🌐 本文件的社会影响
- Individuals participating in gaming programs with prizes are exempt from personal income tax on prize money winnings, thereby reducing financial burdens.
- Business entities operating casinos, jackpots, and betting entertainment are clear about the legal provisions related to personal income tax.
❓ 常见问题
Do I have to pay personal income tax when participating in a casino game?
No, according to Circular No. 13508/BTC-TCT, prize money winnings from participating in gaming programs at casinos are exempt from personal income tax.
If I win the jackpot, do I need to pay personal income tax?
No, Circular No. 13508/BTC-TCT stipulates that prize money winnings from participating in jackpot games are exempt from personal income tax.
Am I exempt from personal income tax when receiving a prize from horse racing or dog racing?
Circular No. 13508/BTC-TCT allows prize money winnings from participating in betting entertainment such as horse racing and dog racing to be exempt from personal income tax.
Does this document apply to foreigners as well?
Circular No. 13508/BTC-TCT does not specifically mention foreign individuals, but based on the general content, it is also applicable in a similar manner.
When does this document take effect?
Circular No. 13508/BTC-TCT does not specify a specific date for its effective date, but according to general regulations, this document takes effect after issuance.
全文
Circular
No. 13508/BTC-TCT dated October 27, 2005 concerning Individual Income Tax on Prize Money
To: Provincial and Central City Tax Departments.
The Ministry of Finance has received several inquiries from units seeking guidance on tax policies regarding prize income for foreign individuals participating in reward-based services. Regarding this matter, the Ministry of Finance provides the following opinion:
Based on the Ordinance on Income Tax for High-Income Individuals and current guiding documents.
Prize money obtained by individuals when: Participating in gambling programs offered by casinos; Playing jackpot games with prizes; Engaging in entertainment activities involving betting (horse racing, dog racing...) is not subject to income tax for high-income individuals.
The Ministry of Finance hereby informs the Provincial and Central City Tax Departments for their knowledge and implementation./.
Deputy Minister
Vice Minister
Truong Chi Trung
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