The ministry of finance
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d.2.3/ Diplomatic agencies, international organizations and representative offices of foreign organizations shall submit tax declaration dossiers to provincial-level Tax Departments of the localities in which they are headquartered. 5. Declaration of PIT by resident individuals or groups of resident individuals earning incomes from business operations. a/ Declaration of PIT by business individuals and groups of business individuals paying tax according to registration a.1/ Quarterly declaration of temporarily paid PIT: a.1.1/ Tax declaration dossiers: + Business individuals shall declare tax according to form No. 08/KKTNCN provided in this Circular. + Groups of business individuals shall declare tax according to form No. 08A/KK-TNCN provided in this Circular. a.1.2/ Bases for determining the temporarily paid PIT amounts: + Temporarily calculated taxable income in a quarter is determined as being equal to turnover earned in the quarter minus temporarily calculated expenses in the quarter: Turnover earned in a quarter is determined as being equal to goods and service sale turnover declared in the quarter Temporarily calculated expenses in a quarter are arising expenses related to turnover earned in the quarter. + Temporarily calculated taxable income is determined as being equal to taxable income minus family circumstance-based reductions for the whole quarter. + The PIT amount to be temporarily paid on the quarterly basis shall be determined according to the following formula: Tax rate Tax amount
to be
basis
Individuals and groups of individuals having houses or grounds for lease that have been granted tax identification numbers shall declare and temporarily pay PIT on a quarterly basis according to form No. 08/KKTNCN provided in this Circular. In case individuals or groups of
individuals lease their houses or grounds in the form under which lessees pay in advance the rent for a definite period, they shall declare PIT on the rent amount received in advance.
districts of a province) shall submit tax finalization dossiers to the tax agency managing his/her head office which has a 10-digit tax identification number. + For groups of business individuals, the representative of a business group shall make a tax finalization declaration dossier according to form No. 08B/KK-TNCN provided in this Circular to determine the total taxable income of the group and taxable income of each of its members. Each member of the business group may receive an original of the group’s tax finalization return for him/her to conduct tax finalization. Groups of business individuals shall submit tax finalization declaration dossiers to district-level Tax Departments of the localities in which they conduct business operations. b/ Business individuals and groups of business individuals that can account business turnover but cannot account expenses shall make tax declaration
under Point a, Clause 5 of this Article. Particularly taxable incomes shall be determined at the level assessed by tax agencies. c/ Tax declaration by business individuals and groups of business individuals paying tax by the presumption method. c.1/ Tax declaration dossiers: c.1.1/ Business individuals shall make tax returns according to form No. 10/KK-TNCN provided in this Circular. c.1.2/ Groups of business individuals shall make tax returns according form No. 10A/KK-TNCN provided in this Circular. c.2/ Tax declaration dossiers shall be submitted to district-level Tax Departments of the localities in which business individuals or groups of business individuals conduct business operations. c.3/ Tax agencies shall make notices of annual payable tax amounts and tax amounts temporarily paid on a quarterly basis of business individuals or groups of business individuals according to form No. 10-1/TB-TNCN provided in this Circular no later than the last day of February. c.4/ Individuals earning incomes only from business operations and paying PIT by the presumption method are not required to make tax finalization. 6. Tax declaration by individuals earning income from salary and wage and non-resident individuals earning incomes from business operations: a/ Monthly tax declaration: a.1/ Cases subject to monthly tax declaration: a.1.1/ Individuals earning incomes from salary and wage paid by overseas organizations and individuals. a.1.2/ Individuals earning incomes from salary and wage paid by international organizations, foreign embassies and consulates in Vietnam for which tax has not yet been withheld. a.1.3/ Non-resident individuals earning incomes from business operations. In case income payers have withheld and paid tax on behalf of individuals, such individuals are not required to declare and pay tax on a monthly basis. a.2/ Monthly tax declaration dossiers are PIT returns made according to form No. 07/KK-TNCN provided in this Circular. a.3/ Places of submission of monthly tax declaration dossiers a.3.1/ For incomes from salary and wage, dossiers shall be submitted to provincial-level Tax Departments of the localities in which individuals are working.
a.3.2/ For incomes from business operations, dossiers shall be submitted to provincial-level Tax Departments of the localities in which individuals conduct business operations. b/ Tax finalization declaration: b.1/ Resident individuals earning incomes from salary and wage shall make tax finalization declaration. Resident foreigners who no longer work in Vietnam shall complete tax finalization with tax agencies before their exit. In case an individual earning incomes from salary and wage paid by a single income payer throughout a calendar year, he/she may authorize the income payer to make tax finalization for him/her. Authorization papers shall be made according to form No. 04-2/TNCN provided in this Circular. Individuals who have received tax withholding documents from income payers may not authorize income payers to make tax finalization (except cases in which income payers have revoked and destroyed tax withholding documents already issued to individuals). b/ A tax finalization declaration dossier comprises: - A tax finalization return, made according to form No. 09/KK-TNCN, and annexes, made according to forms No. 09A/PL-TNCN and No. 09C/PLTNCN (in case of registering for family circumstance-based reduction), provided in this Circular. - Copies of documents evidencing tax amounts already withheld or temporarily paid in the year. Individuals shall sign these documents to commit that they shall take responsibility therefor. - For individuals who receive incomes from international organizations, embassies or consulates or receive incomes from foreign countries, documents evidencing or certifying of the paid tax amounts issued by overseas income payers, provided in a written certification of annual income made according to form No. 20/TXN-TNCN provided in this Circular, are required. b.3/ Places of submission of tax finalization dossiers b.3.1/ Individuals earning incomes from salary and wage from a single source shall submit tax finalization dossiers to the tax agency managing the income payer. b.3.2/ For individuals earning incomes from salary and wage from two or more sources:
+ In case an individual has made reduction for him/herself at an income payer, he/she shall submit the tax finalization dossier to the tax agency managing such income payer.
commit that they shall take responsibility therefor. b.2/ Tax finalization dossiers shall be submitted to district-level Tax Departments of the localities in which individuals conduct business operations. Individuals who conduct business operations in many localities shall submit tax finalization dossiers to the district-level Tax Department managing their head offices which have 10-digit tax identification numbers.
8. Tax declaration for incomes from real estate transfer Individuals earning incomes from real estate transfer, regardless of whether they are liable to tax or not, shall make PIT declaration dossiers for submission together with dossiers of transfer of real estate ownership or use rights. a/ A tax declaration dossier comprises: - A PIT declaration return applicable to individuals transferring real estate, made according to form No. 11/KK-TNCN provided in this Circular. - Copies of certificates of the right to use land or to own houses or other assets attached to land. Individuals shall sign these copies to commit that they shall take responsibility therefor. - The real estate transfer contract. - Individuals who request application of the tax rate of 25% of incomes from real estate transfer shall submit copies of valid documents to serve as proof of relevant expenses according to regulations. - For cases of real estate transfer which are eligible for PIT exemption, there must be papers evidencing the eligibility for tax exemption according to regulations. b/ Places of submission of tax declaration dossiers: Individuals shall submit tax declaration dossiers together with real estate transfer dossiers at the one-stop-shop section. In localities which have not yet applied the one stop-shop mechanism, dossiers shall be submitted directly to the land use right registration offices of the locality where exists the transferred real estate. c/ Tax payment time limit: Within 30 days after taxpayers receive a tax notice, made according to form No. 11-1/TB-TNCN provided in this Circular. 9. Tax declaration for incomes from capital transfer Individuals earning incomes from capital transfer (except incomes from securities transfer) shall declare tax and submit tax returns to tax agencies as follows: a/ A tax declaration dossier comprises: - A PIT return, applicable to individuals earning incomes from capital transfer, made according to form No. 12/KK-TNCN provided in this Circular. - Copies of capital transfer contracts.
- Copies of documents evidencing expenses related to the determination of incomes from capital transfer. Individuals shall sign these copies to commit that they shall take responsibility therefor. b/ Places of submission of tax declaration dossiers: Tax agencies managing business establishments involved in the capital transfer. c/ Tax payment time limit: Within 30 days after receiving a tax notice, made according to form No. 12-1/TB-TNCN provided in this Circular. 10. Tax declaration by individuals earning incomes from securities transfer a/ An individual engaged in securities transfer who has made registration for payment of PIT according to the whole income tariff at the tax rate of 20% on earned incomes according to form No. 15/DK-TNCN provided in this Circular shall make tax finalization in the following cases: - The payable tax amount calculated at the tax rate of 20% is higher than the temporarily withheld tax amount calculated at the tax rate of 0.1% in the year.
Clause 5 of this Article. a/ A tax declaration dossier comprises:
- A PIT return on incomes from inheritance or gifts, made according to form No. 14/KK-TNCN provided in this Circular. - Copies of legal papers evidencing the right to receive inheritance or gifts. Taxpayers shall sign these copies to commit that they shall take responsibility therefor. b/ Places of submission of tax declaration dossiers: District-level Tax Departments of the localities in which inheritance or gift recipients reside. c/ Tax payment time limit: Within 30 days after receiving a tax notice, made according to form No. 14-1/TB-TNCN provided in this Circular. 12. Tax declaration by resident individuals earning incomes overseas a/ A tax declaration dossier comprises: + A tax return, made according to form No. 19/KK-TNCN provided in this Circular for taxable incomes earned overseas from capital transfer, copyright royalty, commercial franchise or prize winning; + A tax return, made according to relevant forms applicable to incomes earned in Vietnam from real estate or securities transfer and receipt of inheritance or gifts. In addition to the above the return, the taxpayer shall enclose documents on payment of incomes and documents evidencing overseas tax payment to serve as a basis for the determination of incomes and PIT amounts already paid overseas. b/ The time limit for tax declaration is 10 days after the date of generating or receiving incomes. If the income earner is staying overseas by the time of generating or receiving incomes, the time limit for tax declaration is 10 days after he/she returns to Vietnam. c/ The place of submission of tax declaration dossiers is provincial-level Tax Departments of the localities in which individuals reside. 13. Tax declaration in case of receiving dividends in stocks, bonus stocks or an increase in contributed capital: Upon receiving dividends in stocks, bonus stocks or an increase in contributed capital, individuals are not yet required to pay PIT. When transferring such stocks or contributed capital, they shall pay PIT for incomes from securities transfer or capital investment. a/ A tax declaration dossier comprises: A tax return, made according to form No. 24/KK-TNCN provided in this Circular.
b/ Places of submission of dossiers: Tax agencies directly managing business establishments involved in the capital transfer. c/ Tax payment time limit: The time when individuals transfer shares, bonus shares or increased capital portions. 14. In case foreigners earning taxable incomes are eligible for tax exemption or reduction under double taxation avoidance agreements between Vietnam and other countries or territories, the following procedures apply: a/ For individuals being residents of foreign countries: Fifteen days before performing contracts with Vietnamese organizations or individuals, foreigners shall send dossiers of notification of eligibility for tax exemption or reduction under agreements to Vietnamese contracting or income-paying parties. A dossier comprises: - A notice of eligibility for tax exemption or reduction under an agreement, made according to form No. 01/HTQT provided in this Circular; A foreigner who, in force majeure circumstances, is unable to provide sufficient information or documents as required for such notice should give detailed explanation therefor. - The original certificate of residence granted by a tax agency of the country of residence in the year preceding the year of notification of eligibility for tax exemption or reduction under the agreement, which has been consularly legalized; - A copy of the labor contract with the overseas employer (if any). Individuals shall sign this copy to commit that they shall take responsibility therefor; - A copy of the labor contract with the Vietnam-based employer. Individuals shall sign this copy to commit that they shall take responsibility therefor; - A copy of the passport used for entry into or exit from Vietnam. Individuals shall sign this copy to commit that they shall take responsibility therefor. If taxpayers have notified their eligibility for tax exemption or reduction under agreement in the previous year, in subsequent year, they are required to submit only copies of labor contracts newly signed with organizations or individuals in Vietnam or foreign countries (if any). 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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