The ministry of finance
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b/ Enterprises that transfer real estate on an irregular basis shall declare EIT temporarily calculated according to each transfer. Enterprises that transfer real estate on an irregular basis are those not engaged in real estate business. In case real estate businesses transfer a whole investment project, they shall declare EIT temporarily calculated for each transfer. A dossier of declaration of EIT for each transfer of real estate is the return of EIT on income from real estate transfer, made according to form No. 02/TNDN provided in this Circular. When making EIT finalization declaration at the end of a tax year, taxpayers are required to make separate accounting for income tax for real estate transfer. In case the tax amount already paid under notices received
when carrying out procedures for grant of land use right certificates is lower than the payable tax amount according to the EIT finalization return, enterprises shall pay the deficit tax amount into the state budget. In case the paid tax amount is higher than the payable tax amount according to the EIT finalization declaration, the overpaid tax amount shall be cleared against the EIT payable for other business operations or the payable EIT amount of the subsequent period. Enterprises that suffer from losses from real estate transfer activities shall separately monitor these losses and may account these losses as taxable incomes from real estate transfer activities of subsequent years according to regulations; c/ Enterprises that transfer real estate on a regular basis shall declare EIT temporarily calculated on a quarterly basis. Enterprises that transfer real estate on a regular basis are those engaged in real estate business. A dossier of quarterly declaration of temporarily calculated EIT is the return of EIT on income from real estate transfer, made according to form No. 02/TNDN. In case enterprises have signed many real estate transfer contracts in a month, they may enclose a list thereof. If enterprises engaged in real estate transfer on a regular basis request for permission to declare tax on each transfer, they shall declare tax like enterprises engaged in real estate transfer on an irregular basis and are not required to make quarterly declaration of temporarily calculated tax. At the end of the tax year, enterprises shall carry out procedures for finalization of EIT for all real estate transfer activities which have been declared in the returns of EIT temporarily paid on a quarterly basis or upon each transfer of real estate. In case the paid tax amount in the year is lower than the payable tax amount according to the EIT finalization return, enterprises shall pay the deficit amount into the state budget. In case the temporarily paid tax amount is higher than the payable tax amount according to EIT finalization return, the overpaid tax amount may be cleared against the payable EIT of the subsequent period. In case losses are incurred in real estate transfer activities, enterprises shall separately monitor such losses and may account these losses into taxable income from real estate transfer activities of subsequent years according to regulations; d/ Enterprises which are allocated or leased land by the State for the implementation of investment projects on building infrastructure or houses for transfer or lease with the collection of advances from customers based on the construction progress in any form: - In case enterprises have collected advances from customers and can determine expenses corresponding to turnover, they shall, after subtracting expenses, temporarily declare and pay EIT according to turnover.
- In case enterprises have collected advances from customers but cannot determine expenses corresponding to turnover, they shall temporarily declare and pay EIT at the rate of 2% of turnover but are not required to calculate this turnover as taxable turnover in the year. EIT temporarily calculated for money amounts collected in advance from customers based on the construction progress shall be declared in Part II of the return made according to form No. 02/TNDN provided in this Circular. When handing over real estate, enterprises shall make official finalization of EIT on income from real estate transfer activities in Part I of the return, made according to form No. 02/TNDN. In case enterprises sign in a quarter several real estate transfer contracts (including those under which money are collected in advance from customers based on the construction schedule), they may make and enclose a list of these contracts. Real estate businesses shall declare EIT on income from money collected in advance from customers based on the construction progress in any forms while making declaration of EIT temporarily calculated on a quarterly basis for income from real estate transfer. 6. Declaration of EIT calculated based the proportion (%) of income to goods and service sale turnover (excluding case of making declaration of EIT temporarily calculated on a quarterly basis, applicable to taxpayers that declare tax based on the proportion of taxable income to turnover) applies to non-business units that trade in goods or services subject to EIT, provided that these units can account turnover but cannot account and determine expenses for and incomes from these business operations. Non-business units shall declare EIT calculated based on the proportion (%) of income to taxable turnover in the EIT return form No. 04/TNDN provided in this Circular. Non-business units that regularly trade in goods or services subject to EIT may make monthly tax declaration and are not required to make annual tax finalization. Non-business units that irregularly trade in goods or services subject to EIT shall declare EIT for each time of generation of taxable income. 7. In case an enterprise has dependent cost-accounting production establishments (including processing and assembly establish-ments) in provinces or cities other than the locality in which it is headquartered, when submitting EIT declaration dossiers, the enterprise shall make tax declaration for both incomes generated in the locality in which it is headquartered and incomes earned in localities in which its dependent cost-accounting production establishments are located at its head office.
The EIT amounts to be calculated and paid to provinces and cities in which dependent cost-accounting production establishments are located shall be determined as being equal to the payable EIT amount in the period multiplied (x) by the proportion of expenses of dependent cost-accounting production establishments to the total expenses of the enterprise. Enterprises’ head offices shall declare and pay EIT on incomes generated at head offices and dependent cost-accounting production establishments. They shall make tax returns according to form No. 05/TNDN provided in this Circular (including quarterly declaration of temporarily calculated EIT and annual EIT finalization declaration) and submit them to tax agencies directly managing them and, at the same time, send a copy of each tax return to tax agencies managing dependent cost-accounting production establishments.
cost-accounting production establishments are located. The tax payment documents must clearly state that tax is paid into the state budget revenue account at the State Treasury of the same level with the tax agency with which the head office has made tax declaration and payment registration and tax agencies of localities in which dependent cost-accounting production establishments are located. The State Treasury of the locality in which it is headquartered shall transfer money and documents on collection of state budget revenues to relevant state treasuries for the latter to account tax amounts paid for dependent cost-accounting production establishments as state budget revenues. b/ Tax finalization An enterprise shall declare EIT finalization at its head office. The payable EIT amount shall be determined as being equal to the payable EIT amount under the finalization minus (-) the EIT amount temporarily paid at the head office and subsidiary production establishments. The payable or refundable EIT amount upon tax finalization shall also be allocated according to the set proportion between the locality in which the enterprise is headquartered and localities in which their subsidiary production establish-ments are located. 8. Declaration of EIT for each generation of taxable income shall apply to foreign organizations doing business or earning incomes in Vietnam
(collectively referred to as foreign contractors) but not operating under the Investment Law or the Enterprise Law and conducting capital transfer activities. Capital transferees shall determine, declare, withhold and pay EIT on behalf of foreign organizations. In case capital transferees are also foreign organizations not operating under the Investment Law or the Enterprise Law, enterprises set up under Vietnamese law in which foreign organizations invest capital shall declare and pay the payable EIT for foreign organizations’ capital transfer activities. Tax declaration dossiers shall be submitted within 10 days after competent agencies approve the capital transfer or after involved parties agree on the capital transfer in the capital transfer contracts, for cases in which the capital transfer is not subject to approval. A dossier of declaration of EIT on income from capital transfer comprises: - A return of EIT on income from capital transfer (made according to form No. 06/TNDN provided in this Circular); - A copy of the transfer contract. In case the contract is made in a foreign language, the following principal contents must be translated into Vietnamese: the transferor; the transferee; transfer time; transfer contents; rights and obligations of each party; contractual value; time, mode and currency used for payment. - A copy of the decision approving the capital transfer, issued by a competent agency (if any); - A copy of the capital contribution certificate; - Original invoices of expenses. When necessary to supplement a dossier, the tax agency shall immediately notify the transferee right on the date of receiving the dossier, for cases in which the dossier is directly submitted; or within 3 working days after receiving the dossier, for cases in which the dossier is sent by post or electronically. Places of submission of tax finalization dossiers: tax agencies with which foreign capital transferors have made tax payment registration. Article 12. Declaration of excise tax 1. Responsibility to submit excise tax declaration dossiers to tax agencies: a/ Taxpayers that produce or process goods or provide services liable to excise tax; are engaged in export business and purchase goods for which excise tax has not been paid, and then do not export but sell these goods at
home shall submit excise tax declaration dossiers to their managing tax agencies. b/ If taxpayers producing goods liable to excise tax sell goods through their branches, stores, subsidiaries or sale agents that sell goods at set prices for commissions, or consign goods for sale, they shall declare excise tax on the whole quantity of these goods with their managing tax agencies. Branches, stores, subsidiaries, agents or units selling consigned goods are not required to declare excise tax but shall send lists of goods sold to both taxpayers and tax agencies directly managing branches, stores, subsidiaries, agents or units selling consigned goods for monitoring. c/ If taxpayers have subsidiaries producing goods liable to excise tax which are located in provinces or cities other than the localities in which the taxpayers are headquartered, they shall declare excise tax with tax agencies directly managing production establishments. 2. Declaration of excise tax is made on a monthly basis. For goods purchased for export but sold at home, declaration must be made for each time of arising a tax obligation. 3. An excise tax declaration dossier comprises: - An excise tax return, made according to form No. 01/TTDB provided in this Circular; - A list of invoices of goods and services liable to excise tax, made according to form No. 01-1/TTDB provided in this Circular; - A list of creditable excise tax amounts (if any), made according to form No. 01-2/TTDB provided in this Circular; 4. Declaration of excise tax for determining payable excise tax amounts by the presumption method complies with Article 19 of this Circular. Article 13. Declaration of royalty 1. Responsibility to submit royalty declaration dossiers to tax agencies: Taxpayers shall submit their royalty declaration dossiers to tax agencies directly managing them. a/ Establishments exploiting natural resources (excluding those exploiting water for hydropower generation): Units that exploit crude oil, natural gas, coal gas; or exploit natural resources in mines located in different districts within a province shall submit royalty declaration dossiers to provincial-level Tax Departments of the localities in which they exploit natural resources.
b/ In case establishments that purchase natural resources register to pay royalty on behalf of organizations or individuals exploiting natural resources on a small scale, they shall submit royalty declaration dossiers to their managing tax agencies. 2. Declaration of royalty (excluding royalty for crude oil) includes monthly declaration and declaration for annual finalization or declaration for finalization up to the time of termination of natural resources exploitation or business operations or contracts, transformation of enterprise or enterprise reorganization. 3. Royalty declaration dossiers (except for crude oil and natural gas): a/ A dossier of monthly royalty declaration comprises: A royalty return, made according to form No. 01/TAIN provided in this Circular. b/ A dossier of royalty finalization declaration comprises: - A royalty finalization return, made according to form No. 03/TAIN provided in this Circular. - Enclosed documents related to royalty exemption or reduction (if any). 4. Declaration of royalty on crude oil and natural gas: a/ Declaration of temporarily calculated royalty: a.1/ For crude oil: - A royalty declaration dossier is the temporarily calculated royalty return, made according to form No. 01/TAIN-DK provided in this Circular. - The dossier of declaration of temporarily calculated royalty shall be submitted within 35 days after the date of selling crude oil (for crude oil sold on the domestic market) or the date the customs offices certify the export of crude oil. a.2/ For natural gas: - A royalty declaration dossier is the temporarily calculated royalty return, made according to form No. 01/TAIN-DK provided in this Circular. - The deadline for submission of the dossier of declaration of temporarily calculated royalty is the 20th every month. b/ Dossiers of royalty finalization for crude oil and natural gas: - A royalty finalization return, made according to form No. 02/TAIN-DK provided in this Circular.
- A list of output and turnover from sale of crude oil or natural gas exploited in the royalty period, made according to form No. 02-1/TAINDK provided in this Circular. - A list of temporarily calculated royalty amounts in the royalty period, made according to form No. 02-2/TAIN-DK provided in this Circular. c/ The time limit for submission of dossiers of royalty finalization declaration for crude oil or natural gas: - Within 90 days after the last day of a calendar year. - Within 45 days after the termination of a petroleum contract. 5. Declaration of royalty for determining payable royalty amounts by the presumption method complies with Article 19 of this Circular. Article 14. Declaration of personal income tax (PIT) 1. Organizations and individuals that pay incomes liable to PIT and individuals that have income liable to PIT shall make tax declaration and finalization under regulations. 2. Organizations and individuals that pay incomes subject to tax withholding, regardless of whether tax have been withheld or not, shall make PIT finalization declaration and effect PIT finalization for individuals that authorize them to do so. 3. Resident individuals earning incomes from salary, wage and business operations shall make tax finalization declaration in the following cases: a/ The payable tax amount is larger than the withheld or temporarily paid tax amount or tax obligation has arisen in the year but not yet withheld or temporarily paid. b/ They request tax refund or clearing of the overpaid tax amount against the payable tax amount of the subsequent period. 4. Tax declaration by tax-withholding income payers a/ Monthly and quarterly tax declaration Organizations and individuals paying incomes liable to PIT and withholding tax shall declare and submit monthly or quarterly tax returns to tax agencies. Specifically: a.1/ For cases of withholding PIT on incomes from salary or wage: To submit a return, made according to form No. 02/KK-TNCN provided in this Circular. a.2/ For cases of withholding PIT on incomes from capital investment, securities transfer, copyright royalty, commercial franchise or prize
winning to individuals and paying incomes from business operations to non-resident individuals: To submit a return, made according to form No. 03/KK-TNCN provided in this Circular. a.3/ For cases in which insurance principals withhold PIT on incomes of insurance agents: To submit a return, made according to form No. 01/KKBH provided in this Circular. a.4/ For cases in which lottery business organizations withhold PIT on incomes of lottery agents: To submit a return, made according to form No. 01/KK-XS provided in this Circular. b/ The method of determining monthly or quarterly declaration shall be applied throughout a tax year. Specifically as follows: b.1/ A taxpayer who has the total to-be-withheld tax amount according to all kinds of tax returns arising in the first month of the year is VND 5 million or more may submit tax returns on a monthly basis. If the to-bewithheld tax amount is under VND 5 million, the taxpayer may submit tax returns on a quarterly basis for the whole year. b.2/ An income payer who has no tax amount to be withheld in a month or quarter is not required to submit tax returns to tax agencies. Example: - In case an income payer has no tax amount to be withheld in January and February. In March, it has a to-be-withheld tax amount of VND 5 million or higher, it shall submit tax returns as follows: In January and February, it is not required to declare tax. From March on, it shall declare tax on a monthly basis. - In case a tax payer has no tax amount to be withheld from January till April. In May, it has a to-be-withheld tax amount of under VND 5 million, it shall submit tax returns as follows: From January till April, it is not required to declare tax. From May on, it shall declare tax on a monthly basis, starting from the second quarter. c/ Tax finalization declaration: c.1/ A tax finalization declaration dossier to be submitted by organizations or individuals paying incomes from salary or wage comprises: - A PIT finalization return (made according to form No. 05/KK-TNCN provided in this Circular);
- A list of PIT-liable incomes and PIT on incomes from salary and wage of resident individuals having signed labor contracts (made according to form No. 05A/BK-TNCN provided in this Circular); - A list of PIT-liable incomes and PIT on incomes from salary and wage of individuals who have not yet signed labor contracts or have signed labor contracts of a term of less than 3 months or non-resident individuals (made according to form No. 05B/BK-TNCN provided in this Circular). c.2/ When making tax finalization, if there is any request for PIT refund, income payers shall submit tax refund dossiers as prescribed in Article 46 of this Circular. c.3/ A tax finalization declaration dossier to be submitted by organizations or individuals that pay incomes from capital investment, securities transfer, copyright royalty, commercial franchise and prize winning and incomes from business operations to non-resident individuals comprises: - A PIT finalization return (made according to form No. 06/KK-TNCN provided in this Circular); - A list of transfer value and PIT amounts already withheld for incomes from securities transfer (made according to form No. 06/BK-TNCN provided in this Circular). c.4/ Insurance principals shall declare and finalize the PIT amounts already withheld for insurance agents according to form No. 02/KK-BK and make a list thereof according to form No. 02/BK-BH provided in this Circular. c.5/ Lottery business organizations shall declare and finalize the PIT amounts already withheld for lottery agents according to form No. 02/KKXS and make a list thereof according to form No. 02/BK-XS provided in this Circular. d/ Places of submission of tax declaration dossiers are specified as follows: d.1/ Income payers being production or business organizations and individuals shall submit tax declaration dossiers at their managing tax agencies. d.2/ For other cases: d.2.1/ Central agencies, agencies attached to or under ministries, branches, provincial-level People’s Committees and provincial-level agencies shall submit tax declaration dossiers at provincial-level Tax Departments of the localities in which they are headquartered. d.2.2/ Agencies attached to or under district-level People’s Committees and district-level agencies shall submit tax declaration dossiers to districtlevel Tax Departments of the localities in which they are headquartered. 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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