The ministry of finance
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2. To-be-separated, -consolidated or -merged enterprises shall fulfill their tax payment obligation before separation, consolidation or merger. If
having not fulfilled their tax payment obligation, separated enterprises and enterprises newly established from separated enterprises, consolidating enterprises and merging enterprises shall fulfill such obligation. 3. Enterprises to undergo ownership transformation shall fulfill their tax payment obligation before transformation. If transformed enterprises have not fulfilled their tax payment obligation, enterprises newly established from transformed enterprises shall fulfill such obligation. 4. Reorganization of enterprises will not result in change in the tax payment time limit for reorganized enterprises. Reorganized enterprises or newly established enterprises which fail to fully pay tax within the specified tax payment time limit shall be sanctioned under law. 5. Tax agencies may request one of enterprises with joint responsibility to fulfill the whole tax payment obligation. An enterprise which has fulfilled the whole tax payment obligation may request enterprises with joint responsibility to perform their joint responsibility toward it under the civil law. Article 36. Inheritance of the tax payment obligation of persons who are declared as deceased, having lost civil act capacity or missing under the civil law 1. Heirs shall fulfill the tax payment obligation of persons who are declared by law as deceased within the value of the deceased’s bequeathed assets.
In case a bequeathed asset has been divided, heirs of the bequeathed asset shall fulfill the deceased’s tax payment obligation corresponding to but not exceeding the asset’s value they inherited, unless otherwise agreed. In case the State, an agency or organization inherits the bequeathed asset according to testament, it shall also fulfill the deceased’s tax payment obligation like an individual heir. In case there is no heir according to testament or law or there is an heir who refuses to receive the bequeathed asset, the fulfillment of the deceased’s tax payment obligation complies with the civil law. 2. The tax payment obligation of persons declared as missing or having lost civil act capacity shall be fulfilled by persons assigned by the court to manage the former’s assets within the value of such assets. 3. In case a competent state agency annuls a decision declaring a person as deceased, missing or having lost civil act capacity, the tax arrears already
remitted under Article 65 of the Tax Administration Law shall be recovered without fines on late payment for the period he/she is declared as deceased, missing or having lost civil act capacity.
into the tax amount payable in Vietnam to the provincial-level Tax Department with which he/she registers tax payment. A dossier comprises:
a.1/ A written request for tax deduction under agreement, made according to form No. 02/HTQT provided in this Circular, providing information on transactions related to the overseas tax amount requested for deduction into the tax amount payable in Vietnam within the agreement’s scope of regulation. In force majeure circumstances, if the taxpayer fails to provide sufficient information or documents required under Point a, Clause 4 of this Article, he/she shall give the reasons in the above request. a.2/ Other documents, depending on the form of deduction. Specifically: - In case of direct deduction: + A copy of the overseas income tax return, certified by the taxpayer; + A copy of the overseas tax receipt certified, by the taxpayer; + An original of the overseas tax agency’s certification of the paid tax amount. - In case of deduction of the presumptive tax amount: + A copy of the overseas income tax return, certified by the taxpayer; + Copies of the business registration certificate or legal documents on overseas business operations certified by the taxpayer; + A foreign competent official’s letter of certification of the exempted or reduced tax amount and certification that the request for deduction of the presumptive tax amount is compliant with the agreement and law of the country being contracting party to the relevant agreement. - In case of indirect deduction: + Legal documents evidencing the requester’s relationship and holding rate; + A copy of the overseas income tax return of the dividend-sharing company to which the requester contributes capital, certified by the taxpayer; + A copy of the return of withholding tax on the shared dividends, certified by the taxpayer; + A foreign tax agency’s certification of the tax amount already paid for the shared stocks and the income tax amount already paid by the company before dividend sharing. b/ Based on the dossier, the tax agency shall consider and deduct tax under the agreement and this Circular within 10 working days after receiving a
complete dossier specified at Point a above. This 10-day period excludes the time for supplementing and explaining the dossier. 5. Procedures for certification of tax amounts already paid in Vietnam by foreign residents: For a resident of a country being contracting party to an agreement with Vietnam who must pay income tax in Vietnam under the agreement and Vietnamese tax laws, if wishing to have his/her tax amount already paid in Vietnam certified for deduction into the tax amount payable in his/her country of residence, he/she shall carry out the following procedures: a/ If the taxpayer sends a dossier of request for certification of the tax amount actually paid in Vietnam to the provincial-level Tax Department with which he/she registers tax payment, the dossier comprises: a.1/ A written request for certification of the tax amount actually paid in Vietnam, made according to form No. 03/HTQT provided in this Circular, providing information on transactions related to taxable income and tax amount arising from such transactions within the agreement’s scope of regulation. In force majeure circumstances in which the taxpayer cannot provide sufficient information or documents required under Point a, Clause 5 of this Article, he/she shall give the reasons in the above request. a.2/ The country of residence’s consularly legalized certificate of residence, granted by the tax agency (indicating in which tax period the taxpayer resides). Within 7 working days after receiving a complete dossier, the provinciallevel Tax Department with which the taxpayer makes tax registration shall issue a written certification of the paid tax amount according to form No. 04/HTQT, for PIT and EIT, or form No. 05/HTQT provided in this Circular, for income tax on dividends, loan interests, royalty or technical service charges. This 7-day time limit excludes the time for supplementing and explaining the dossier. b/ If the taxpayer requests certification of the tax amount arising in Vietnam but is exempt from tax because he/she is entitled to tax incentives and such exemption is regarded as the paid tax amount for deduction of the presumptive tax amount in his/her country of residence, he/she shall send a dossier to the provincial-level Tax Department for carrying out certification procedures. A dossier comprises: b.1/ A written request for certification of the tax amount paid in Vietnam, made according to form No. 03/HTQT provided in this Circular, providing information on transactions related to taxable income, arising tax amount
and tax incentives for such transactions within the agreement’s scope of regulation. In force majeure circumstances in which the taxpayer cannot provide sufficient information or documents required under Point b, Clause 5 of this Article, he/she shall give the reasons in the above request. b.2/ The country of residence’s consularly legalized certificate of residence, granted by the tax agency (indicating in which tax period the taxpayer resides); Within 7 working days after receiving a complete dossier, the provinciallevel Tax Department shall certify the tax amount arising in Vietnam which is exempt because the taxpayer is entitled to tax incentives. This 7day time limit excludes the time for supplementing and explaining the dossier. 6. Procedures for certification of Vietnam’s residents: a/ Organizations and individuals that request to be certified as Vietnam’s residents under the agreement shall carry out the following procedures: a.1/ Organizations and individuals being taxpayers shall submit a written request for certification of Vietnam’s residents, made according to form No. 06/HTQT provided in this Circular, to the provincial-level Tax Department with which they register tax payment. a.2/ For organizations and individuals other than taxpayers: - A written request (specified at Point a.1, Clause 6 of this Article); - The managing agency’s or local administration’s certification of place of residence or place of household membership registration, for individuals, or establishment registration certificate, for organizations (e.g., cooperatives or agricultural cooperative groups); - The income payer’s certification (if any). If this certification is unavailable, requesters shall themselves declare in the request and take responsibility before law for such declaration. b/ Within 7 working days after receiving a request, the provincial-level Tax Department shall, pursuant to Article 4 of the Agreement related to definition of residents, consider and grant certificates of residence to requesters, made according to form No. 07/HTQT provided in this Circular. This 7-day time limit excludes the time for supplementing and explaining the dossier. Chapter VI
TAX EXEMPTION AND REDUCTION PROCEDURES; REMISSION OF TAX AND FINE ARREARS Article 38. Cases in which taxpayers themselves determine tax amounts eligible for exemption or reduction 1. Taxpayers shall themselves determine tax amounts eligible for exemption or reduction in tax declaration dossiers or tax exemption or reduction dossiers and send these dossiers to their managing tax agencies, except the cases specified in Article 39 of this Circular. 2. Documents related to tax exemption or reduction determination constitute a part of the tax declaration dossier. Article 39. Cases in which tax agencies decide on tax exemption or reduction Tax agencies shall directly examine dossiers and issue decisions on tax exemption or reduction in the following cases: 1. Tax exemption or reduction for business households or individuals that pay tax according to the presumption method and suspend business operations. A dossier of request for tax exemption or reduction comprises the household or individual’s written request for tax exemption or reduction, made according to form No. 01/MGTH provided in this Circular, indicating the payable tax amount; tax amount requested for exemption or reduction; paid tax amount (if any); tax amount remaining to be paid; reasons for exemption or reduction, and enclosed documents. PIT exemption or reduction procedures comply with Clause 2 of this Article. 2. PIT exemption or reduction: PIT reduction shall be considered in a calendar year. Taxpayers facing difficulties caused by natural disasters, fires, accidents or dangerous diseases, business individuals or groups of business individuals paying PIT according to the presumption method that suspend business operations, and foreign experts implementing ODA programs and projects in a year shall be considered for exemption or reduction of the payable PIT amounts in that year. a/ PIT exemption or reduction dossier a.1/ For taxpayers facing difficulties caused by natural disasters or fires - A written request for PIT reduction, made according to form No. 18/MGT-TNCN provided in this Circular;
- A competent agency’s evaluation of the extent of property damage or the certification of damage given by the commune-level People’s Committee of the locality in which the natural disaster or fire occurs; - The insurer’s compensation document (if any) or the fire causer’s compensation agreement (if any); - Payment documents directly related to remedy of the natural disaster or fire; - The PIT finalization return (for those subject to PIT finalization). a.2/ For taxpayers facing difficulties caused by accidents - A written request for PIT reduction, made according to form No. 18/MGT-TNCN provided in this Circular; - The police office’s document or record certifying the accident, or the health agency’s document or record certifying the degree of injury; - Papers on the insurer’s compensation or the accident causer’s compensation agreement (if any); - Payment documents directly related to remedy of the accident; - The PIT finalization return (for those subject to PIT finalization). a.3/ For taxpayers suffering dangerous diseases - A written request for PIT reduction, made according to form No. 18/MGT-TNCN provided in this Circular; - Copies of the medical records or medical books; - The health agency’s documents evidencing medical expenses; or receipts for medicines enclosed with the doctor’s prescriptions; - The PIT finalization return (for those subject to PIT finalization). a.4/ For business individuals or groups of business individuals paying PIT according to the presumption method that suspend business operations In a year subject to presumptive tax payment, business individuals or groups of business individuals that cease business operations for a full month (from the first through the last day of a month) or more will be entitled to reduction of one-third of the payable quarterly tax amounts. Those ceasing business operations for full 2 months or more will be entitled to reduction of two-thirds of the quarterly payable tax amounts. Those ceasing business operations for the whole quarter will be entitled to reduction of the whole quarterly payable tax amounts. Example: Mr. A is a business individual who has a presumptive tax amount payable in 2011 of VND 12 million. In the year, he ceases business
operations consecutively from February 20 through June 20. So he will be considered for tax reduction as follows: - Mr. A’s full months of business cessation to be considered for tax reduction include March, April and May; - His quarterly presumptive tax amount is VND 12 million/4 quarters = VND 3 million So his tax amount eligible for reduction is: - In the first quarter, he ceases business operations for 1 full month, so he is entitled to reduction of one-third of this quarter’s tax amount, which is VND 1 million. - In the second quarter, he ceases business operations for 2 consecutive months, so he is entitled to reduction of two-thirds of this quarter’s tax amount, which is full VND 2 million. A dossier of request for tax exemption or reduction comprises an individual’s written request for tax exemption or reduction, made according to form No. 01/MGTH provided in this Circular, indicating the payable tax amount; tax amount requested for exemption or reduction; paid tax amount (if any); tax amount to be paid; reasons for exemption or reduction, and enclosed documents. a.5/ For foreign experts implementing ODA programs and projects - The project owner’s or contractor (company)’s written request for PIT exemption for the expert. - The managing agency’s certification of the expert’s satisfaction of all conditions for privileges and immunities, made according to form No. 01/XNCG provided in this Circular. - Documents related to the expert’s tax-exempt income (contract, income payment document, etc.). Within 15 working days after receiving a complete and valid dossier, the tax agency shall give a written certification of PIT exemption for the expert, made according to form No. 02/XNMT provided in this Circular. b/ Places for dossier submission Taxpayers facing difficulties caused by natural disasters, fires, accidents or dangerous diseases, business individuals or groups of business individuals paying PIT according to the presumption method that cease business operations shall submit dossiers of request for PIT reduction to their managing tax agencies.
For experts signing contracts with project owners or contractors (companies), these owners or contractors (companies) shall submit dossiers of request for PIT exemption for the experts to tax agencies in localities in which they are headquartered.
damage, certified by the commune-level administration of the locality in which the natural disaster, fire or accident occurs, made according to form No. 02/MGTH provided in this Circular; - The financial settlement statement (for enterprises), enclosed with explanations analyzing and determining damage and losses caused by damage. 4. Royalty exemption or reduction for mining organizations and individuals under Article 9 of the Law on Royalties: a/ A dossier of request for royalty exemption or reduction comprises: - A written request for royalty exemption or reduction, made according to form No. 01/MGTH provided in this Circular. - A monthly royalty return, made according to form No. 01/TAIN provided in this Circular. - A royalty finalization return, made according to form No. 02/TAIN provided in this Circular. - Enclosed documents related to royalty exemption or reduction. b/ Royalty-exempt cases in which monthly royalty returns and annual royalty finalization are not required: Organizations and individuals exploiting natural aquatic products; natural water used for agriculture, forestry, fishery production and salt making; natural water exploited by households and individuals for daily-life activities. c/ Royalty exemption procedures in some specific cases:
- For natural water used for hydropower generation by households and individuals for their daily-life activities: These households and individuals shall make written requests for royalty exemption, enclosed with explanations about equipment for hydropower generation for daily-life activities, certified by commune-level People’s Committees. When commencing operation, these households shall make first-time declaration to their managing tax agencies to enjoy royalty exemption. - For soil exploited and used on the allocated or leased land area: Soil-exploiting organizations and individuals (including contractundertaking units) shall make written requests for royalty exemption, enclosed with certified copies of land allocation or lease decisions and approved relevant dossiers on construction of works in localities by investors, and send dossiers to their managing tax agencies in localities in which they exploit soil for information on and monitoring of royalty exemption. 5. Land use levy exemption or reduction A dossier of declaration of land use levy exemption or reduction comprises: - A land use levy return, made according to form No. 01/TSDD provided in this Circular; - Papers evidencing land use levy exemption or reduction (notarized or certified copies), specifically: investment incentive certificate, for cases eligible for investment promotion; a competent agency’s written approval of the investment project, for projects on public works for commercial purposes, projects to build student dormitories, houses for people with meritorious services to the revolution or condominiums for industrial park workers; a decision on relocation of and approved investment project for factories and workshops to be relocated under planning. For poor households, a competent agency’s certification of poor households is required under regulations of the Ministry of Labor, War Invalids and Social Affairs. For ethnic minority households, their household membership books (in localities in which such books are available) or the commune-level People’s Committee’s certification (in localities in which such books are not yet available) are/is required. For households and individuals with meritorious services to the revolution, relevant papers evidencing their eligibility for land use levy exemption or reduction under law, and land use levy exemption or reduction decisions of provincial-level People’s Committees or their authorized agencies, are required. Land use levy exemption or reduction declaration dossiers shall be sent to land use right registries or natural resources and environment agencies, for Каталог: media media -> KẾ hoạch xây dựng tcvn năM 2015 media -> ĐỀ CƯƠng ôn thi tốt nghiệp thpt quốc gia môn tiếng anh media -> Mẫu số 05. Quyết định cho phép chuyển mục đích sử dụng đất media -> CHÍnh phủ CỘng hòa xã HỘi chủ nghĩa việt nam độc lập – Tự do – Hạnh phúc media -> Sau khi Đảng Cộng sản Việt Nam ra đời (3/2/1930), Đảng đã thấy rõ tầm quan trọng của việc xây dựng tổ chức Đoàn media -> THÔng tin pháp luật số 03 media -> Căn cứ Luật Tổ chức Chính phủ ngày 25 tháng 12 năm 2001 media -> Trêng tiÓu häc minh TÂN media -> BỘ TÀi nguyên và MÔi trưỜNG tải về 0.83 Mb. Chia sẻ với bạn bè của bạn:
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