The exchange of words between Bap's mother and the online community about money also needs to be resolved, the apology of Mrs. Sup is very noteworthy.
More notably, through the story of Bap's mother, we see the kindness of the Vietnamese people, love to help the disadvantaged and sick and the disadvantaged in society. When there is compassion around us, life has a lot of hope and faith.
But the story of Bap's mother does not stop at compassion but there is another issue worth discussing, which is a legal factor regarding taxes for those who receive charity money and those who contribute charity.
Regarding the principle of paying personal income tax, when there is a source of income, tax must be paid. However, in the case of receiving charity money, the Law on personal income tax does not have regulations. With a large amount of charity received, the question is whether personal income tax should be imposed or not and how specifically regulated?
As for those who contribute to Mrs. competition, they will not receive a deduction unless personal income tax is calculated.
Because, according to the provisions of Circular 111/2013/TT-BTC, the deductible amounts include:
The expenditure is contributed to organizations and facilities for caring for and raising children in especially difficult circumstances, people with disabilities, and homeless elderly people.
Organizations for child care and care facilities for children in difficult circumstances and people with disabilities must be established and operate in accordance with the provisions of Decree 93/2019/ND-CP.
Documents to prove contributions to organizations and facilities for caring for and raising children in especially difficult circumstances, people with disabilities, and homeless elderly people are legal documents of the organization or facility.
Mother ofap, TikToker Pham Thoai is not an "organization or facility caring for and raising children in especially difficult circumstances" but an individual.
Second, the person who supported Mr. competition's mother only transferred money, without documents. Bap's mother is also not an organization or child care facility, so it cannot provide legal documents.
The gap is here, charity workers spend real money, but it is not included in personal income tax deductions. It is unfair, there should be regulations to adjust this relationship.
In real life, there are urgent cases, people in need of help from the community, and benefactors who directly help without going through charitable organizations and funds with operating licenses. Therefore, there should be regulations to authenticate charitable activities, on that basis deducting personal income tax for charitable people.
Legal regulations must be close to reality, protect the legitimate rights and interests of individuals and organizations, then it will be fair and civilized.
