The ministry of finance
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Fifteen days before the expiration of the contract for working in Vietnam or the end of the tax year, whichever is earlier, an individual shall send a
certificate of residence of that tax year and a copy of his/her passport to the Vietnamese contracting or income-paying party. A foreigner who cannot obtain a certificate of residence by that time is obliged to commit to send this certificate in the first quarter of the following year. A person who is a resident of a country or territory which has signed a double taxation avoidance agreement with Vietnam but does not grant certificates of residence shall provide a copy of his/her passport in replacement of the certificate of residence. In case of impossibility to determine the country or territory of which a person is a resident by the time of submission of a copy of his/her passport, such person shall commit to sending a copy of his/her passport within the first quarter of the subsequent year. b/ For foreigners being residents of Vietnam: For foreigners being residents of Vietnam who are entitled to tax exemption or reduction for incomes provided in regulations on incomes from governmental services, incomes of students, job trainees, teachers, professors and researchers, the following procedures apply: Fifteen days before performing contracts with Vietnamese organizations or individuals, foreigners shall send dossiers of notification of eligibility for tax exemption or reduction 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 shall 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 certificate granted by the agency representing Vietnam in incomegenerating operations stated in the notice on tax exemption under the agreement. A person who is a resident of a country and territory which has signed a double taxation avoidance agreement with Vietnam but does not grant certificates of residence shall supply a copy of his/her passport in replacement of the certificate of residence and commit to take
responsibility for the non-grant of certificates of residence as stated in the notice of eligibility for tax exemption or reduction under agreement. In case of impossibility to identify the country or territory of which a person is a resident by the time of submission of a copy of his/her passport, such person shall commit to sending a copy of his/her passport within the first quarter of the subsequent year. c/ For athletes and artists being residents of foreign countries and earning incomes from cultural performance, sports or physical training activities in Vietnam: Fifteen days before performing contracts (or cultural or sport or physical training exchange programs) with Vietnamese organizations or individuals, foreigners shall send to Vietnamese contracting or income-paying parties dossiers of notification of eligibility for tax exemption or reduction under agreements. 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 shall 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 certificate granted by the agency representing Vietnam in the cultural or sport or physical training exchange program of activities and incomes stated in the notice of tax exemption under the agreement. Fifteen days before the expiration of the contract for working in Vietnam (or the cultural or sport or physical training exchange program) or the end of the tax year, whichever is earlier, a foreigner shall send a certificate of residence of that tax year to the Vietnamese contracting or income-paying party. A foreigner who cannot obtain a certificate of residence by that time shall commit to sending this certificate in the first quarter of the following year. A taxpayer who has not yet signed labor contracts with overseas or Vietnam-based employers may submit to tax agencies an appointment letter or papers which are equivalent to or as valid as labor contracts. A foreigner who is a resident of a country or territory which has signed a tax agreement with Vietnam but does grant certificates of residence shall
provide a copy of his/her passport in replacement of the certificate of residence and commit to take responsibility for the non-grant of certificates of residence as stated in the notice of eligibility for tax exemption or reduction under an agreement.
passport, such individual shall commit to sending a copy of his/her passport within the first quarter of the subsequent year. 15. In case individuals who register their dependents for family circumstance-based reductions; income payers who request for the issuance of PIT withholding documents; individuals who declare persons they directly nurture, disabled people without working capacity and individuals without labor contracts of a term of 3 months or more commit that their taxable incomes are lower than the tax threshold, they shall comply with regulations and make declaration according to forms No. 16/DK-TNCN, No. 17/TNCN, 21a/XN-TNCN, 21b/XN-TNCN, 22/XNTNCN and 23/CK-TNCN, provided in this Circular. Article 15. Declaration of license tax 1. License tax payers shall submit license tax returns to tax agencies directly managing them. A taxpayer that has subsidiaries (branches, stores, etc.) conducting business in the same province or city shall submit license tax returns of these subsidiaries to the tax agency directly managing it. In case a taxpayer has subsidiaries located in provinces or cities other than the locality in which it is headquartered, these subsidiaries shall submit their license tax returns to their managing tax agencies. A taxpayer that conducts business operations without a fixed place of business, such as shipment goods trading or mobile business and a household engaged in construction, transportation or other self-employed operations submit its license tax declaration dossier to the district-level Tax Department managing the locality in which it conducts business operations or resides. 2. License tax is declared and paid on a yearly basis as follows: - When a taxpayer commences its production or business operations, it shall make one-time license tax declaration no later than the last day of the month of commencement of production or business operations. In case a taxpayer has established a new business establishment but not yet commenced production or business operations, it shall make license tax declaration within 30 days after being granted a business registration
certificate and tax registration certificate or an enterprise registration certificate. A taxpayer currently conducting business operations that has declared and paid license tax is not required to submit license tax registration dossiers for subsequent years if there is no change in elements which affect the payable license tax amount in these years. - If there is any change in elements related to tax bases which leads to a change in the payable license tax amount of the subsequent year, the taxpayer is required to submit a license tax declaration dossier for the subsequent year no later than December 31 of the year when such change occurs. 3. A license tax declaration dossier is a license tax return made according to form No. 01/MBAI provided in this Circular. Article 16. Declaration of taxes and state budget revenues related to land use 1. Declaration of house and land tax and determination of payable tax amounts: a/ Taxpayers shall make a house and land tax declaration dossier for each land plot and submit it to the district-level Tax Department of the locality where exists the land plot liable to house and land tax. b/ Deadlines for submission of house and land tax declaration dossiers: - For organizations, the deadline for submission of housing and land tax declaration dossiers is January 30 every year. - Land-using households and individuals that have made house and land tax declaration are not required to submit house and land tax declaration dossiers for the subsequent year. - A taxpayer whose land area liable to house and land tax increases or decreases in a year shall submit a tax declaration dossier within 10 days after the land area increases or decreases. - A taxpayer eligible for house and land tax exemption or reduction shall still submit a house and land tax declaration dossier together with documents related to the determination of tax exemption or reduction for the first year and the year following the year of expiration of the tax exemption or reduction duration. c/ A house and land tax declaration dossier is: - The house and land tax return made according to form No. 01/NDAT provided in this Circular, for organizations; or
- The house and land tax return made according to form No. 02/NDAT provided in this Circular, for households and individuals. d/ Determination of payable house and land tax amounts: - Organizations shall determine by themselves their payable tax amounts in their house and land tax returns. - For house and land tax of a household or individual: the district-level Tax Department shall, based on the tax register of the previous year or the house and land tax return of the year, calculate the tax amount and issue a notice of house and land tax payment according to form No. 03/NDAT provided in this Circular to the taxpayer. - The payable house and land tax amount of a year shall be paid twice, with each payment equal to 50% of the payable tax amount. A taxpayer who wishes to pay house and land tax in lump-sum shall pay it by the deadline for the first tax payment of the year. e/ Deadlines for tax agencies to issue notices of house and land tax payment to households and individuals as follows: - April 30 for notices of the first payment of house and land tax in the year; the deadline for tax payment is May 31. - September 30 for notices of the second payment of house and land tax in the year; the deadline for tax payment is October 31. - After issuing tax notices, if tax agencies receive additional tax declaration dossiers, they shall issue tax payment notices according to additional declaration dossiers within 10 days from the date of receiving these dossiers. - In case the payable house and land tax amount in a year is under VND 100,000, tax agencies shall notify the payable tax amount for the whole year by the deadline for sending notices of the first payment in the year. 2. Declaration of agricultural land use tax a/ Agricultural land use taxpayers shall submit agricultural land use tax declaration dossiers to district-level Tax Departments of the localities in which exists land liable to agricultural land use tax (or commune-level People’s Committees which compile tax registers). b/ Deadlines for submission of agricultural land use tax declaration dossiers: - For organizations, the deadline for submission of agricultural land use tax declaration dossiers is January 30.
- Households and individuals using land which has been liable to tax and recorded in tax agencies’ tax registers are not required to submit agricultural land use tax declaration dossiers for the subsequent year. - The time limit for submission of dossiers of declaration of agricultural land use tax for land areas under perennial crops to be harvested only once is 10 days from the date of harvest. - A taxpayer whose land area liable to agricultural land use tax increases or decreases shall submit tax declaration dossiers within 10 days after the occurrence of such increase or decrease. - A taxpayer who is eligible for agricultural land use tax exemption or reduction shall submit a tax declaration dossier together with documents related to the determination of tax exemption or reduction for the first year and the year following the year of expiration of the tax exemption or reduction duration. c/ An agricultural land use tax declaration dossier is: - The agricultural land use tax return made according to form No. 01/SDNN provided in this Circular, for organizations; - The agricultural land use tax return made according to form No. 02/SDNN provided in this Circular, for households and individuals; or - The agricultural land use tax return made according to form No. 03/SDNN provided in this Circular, for tax declaration for land areas under perennial crops to be harvested only once. d/ Determination of payable agricultural land use tax amounts: - Organizations shall determine by themselves their payable agricultural land use tax amounts in their agricultural land use tax returns. - For agricultural land use tax of a household or individual: the districtlevel Tax Department shall, based on the tax register of the previous year or agricultural land use tax return of the year, calculate the tax amount and issue to the taxpayer a notice of agricultural land use tax payment according to form No. 04/SDNN provided in this Circular. - For agricultural land use tax on land areas under perennial crops to be harvested only once, taxpayers shall determine by themselves their payable agricultural land use tax amounts. If taxpayers cannot determine their payable tax amounts, tax agencies shall assess payable tax amounts and notify them to taxpayers. e/ Deadlines for tax agencies to issue notices of agricultural land use tax payment to households and individuals:
- April 30 for notices of the first payment of agricultural land use tax payment in the year; the deadline for tax payment is May 31. - September 30 for notices of the second payment of agricultural land use tax payment in the year; the deadline for tax payment is October 30. - After issuing tax notices, if tax agencies receive additional tax declaration dossiers, they shall issue tax payment notices according to additional declaration dossiers within 10 days from the date of receiving these dossiers. For localities in which the agricultural crop harvest time does not coincide with the tax payment deadlines specified at this Point, district-level Tax Departments may set other deadlines for tax payment notification and tax payment which must not be over 30 days later than the deadlines specified at this Point. A taxpayer who wishes to pay the agricultural land use tax amount in lump-sum for the whole year shall pay it by the deadline for the first tax payment in the year. 3. Declaration of land and water surface rents and notices of land and water surface rent payment: a/ Land and water surface lessees shall make land and water surface rent declarations according to form No. 01/TMDN provided in this Circular and submit them together with land and water surface rent dossiers to land use right registration offices or natural resources and environment agencies. In localities which have not yet applied the one-stop-shop mechanism, taxpayers shall submit land and water surface rent declaration dossiers to tax agencies of the localities in which exists the rented land or water surface. The time limit for submission of land and water surface rent declaration dossiers is 30 days after the issuance of land or water surface rent decisions. Land and water surface lessees who have submitted land and water surface rent declaration dossiers or paid rents according to tax agencies’ notices are not required to submit land and water surface rent declaration dossiers. Upon occurrence of a change in the area stated in a land and water surface lease contract, in land location or in entities eligible for land rent exemption or reduction, leading to a change in the payable rent amount, the land and water surface lessee shall make and submit a new land and water surface rent payment dossier and submit it to a tax agency within 30 days after a competent authority issues a document to acknowledge this change.
b/ Notification of land or water surface rent payment b.1/ For a new land and water surface lessee: The land use right registration office or natural resources and environment agency shall transfer the land and water surface rent declaration dossier to the tax agency directly managing the taxpayer. Within 5 working days after receiving a valid land and water surface rent declaration dossier, the tax agency shall determine the payable land and water surface rent and send a notice of land rent payment, made according to form No. 02/TMDN provided in this Circular, through the land use right registration office or natural resources and environment agency to the land and water surface lessee for information and payment of land and water surface rent into the state budget. b.2/ For taxpayers who pay land or water surface rent on an annual basis from the second year on, tax agencies shall send notices of land rent payment to them by the following deadlines: - April 30 for notices of the first payment of land and water surface rent in the year; the rent payment deadline is May 31. - September 30 for notices of the second payment of land and water surface rent in the year; the rent payment deadline is October 30. In case land and water surface rent rates are adjusted by a competent agency, tax agencies shall re-determine payable land and water surface rents and notify them to concerned taxpayers. A land and water surface lessee who wishes to pay land and water surface rent in lump-sum for the whole year shall pay it by the deadline for the first payment in the year. In case land and water surface rent is paid in lump-sum for the whole lease period, taxpayers shall fully pay rent into the state budget within 30 days after the receipt of rent payment notices. 4. Declaration of land use levy: a/ Land users shall make land use levy declarations according to form No. 01/TSDD provided in this Circular and submit them together with documents related to the determination of financial obligations according to law to land use right registration offices or natural resources and environment agencies. In localities which have not yet applied the one stop-shop mechanism, taxpayers shall submit land use levy declaration dossiers to tax agencies of the localities in which exists the land in use. b/ Land use rights registration offices or natural resources and environment agencies shall transfer land use levy declaration dossiers of land users to
district-level Tax Departments of localities in which exist land areas with land use rights certificates. c/ Within 3 working days after receiving complete land use levy declaration dossiers, tax agencies shall determine payable land use levy amounts and send notices of land use levy payment, made according to form No. 02/TSDD provided in this Circular, to land use rights registration offices or natural resources and environment agencies for delivery to land users. d/ In case of land use right auctions, taxpayers shall pay land use levy according to the law on auction. e/ The time limit for payment of land use levy is 30 days after taxpayers receive tax payment notices. Article 17. Declaration of charges and fees 1. Declaration of registration fee: a/ Responsibility to submit registration fee declaration dossiers and places of submission of registration fee declaration dossiers: Organizations and individuals that have assets liable to registration fee shall declare registration fee and submit registration fee declaration dossiers to tax agencies within the time limit prescribed by the law on registration fee. - Dossiers of declaration of registration fee for houses and land shall be submitted to land use right registration offices or natural resource and environment agencies of the localities in which exist houses or land. In localities which have not yet applied the one-stop-shop mechanism, house and land registration fee declaration dossiers shall be submitted to districtlevel Tax Departments of the localities in which exist houses or land. - Dossiers of declaration of registration fee for other assets, such as means of transport, guns, etc., shall be submitted to district-level Tax Departments in which the ownership or use right of these assets is registered. b/ A house and land registration fee declaration dossier comprises: - A registration fee return, made according to form No. 01/LPTB provided in this Circular; - Papers evidencing the lawful origin of the house and land; - Papers proving that the property (or property owner) is not liable to or is exempt from registration fee (if any).
c/ A dossier of declaration of registration fee for other assets (except for fishing or inland waterway ships and seagoing vessels without original dossiers or built in Vietnam defined at Point e, Clause 1 of this Article) comprises: - A registration fee return, made according to form No. 02/LPTB provided in this Circular; 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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