In recent days, the incident involving a number of lecturers has been unexpectedly collected by the tax authorities in Ho Chi Minh City for many years with the amount of hundreds of millions VND, causing a stir in public opinion.
According to TS. Le Quang Dung, Lecturer of the Institute of Accounting and Auditing (National Economics University) explained, the lecturers who are subject to tax collection are those who are There are many sources of income but at the end of the year they cannot be aggregated to finalize personal income tax.
If the income generated is large, the amount temporarily deducted is lower than the payable amount, the tax rate may be higher than the 10% deducted. When deducting 10% at source, the taxpayer must receive personal income tax withholding documents to determine the amount of personal income tax has been temporarily paid. When the final settlement determines the payable tax amount based on the total income minus the paid tax amount, the payable tax amount is calculated.
The case of arrears is that these trainers, when making the finalization, do not include any additional income and do not have tax withholding documents to prove.
In fact, in addition to income from teaching at school, lecturers also have other income from writing books, writing articles, visiting lecturers. Before paying income, all units withhold 10% personal income tax.
Thought that the tax was paid in full, at the end of the year they only authorized the school income tax finalization for the school to make the finalization. Furthermore, so far they have not received any reminder notices about the personal income tax underpayment.
Therefore, when receiving the notice of retrospective collection of personal income tax for 6 years (from 2014 to present) with the amount of up to several hundred million VND, of which nearly half are fines and late payment, they are really very confusion.
Why did the tax authorities not immediately collect the arrears for many years but they have accumulated many years to collect them?
Answering this problem, the General Department of Taxation said that the Law on Tax Administration stipulates that taxpayers declare and take responsibility before the law. In case of violation, in addition to the arrears of tax arrears, they will be fined for late payment.
Legal grounds:
- Circular 156/2013 / TT-BTC and Circular 92/2015 / TT-BTC clearly stipulate, in case the taxpayer is a resident individual with many sources of income from salaries and wages with additional tax payable. then is responsible for the finalization of personal income tax.
- Article 10 of Decree No. 129/2013 / ND-CP dated October 16, 10 of the Government stipulates that, in cases where the taxpayer makes incorrect declaration resulting in a lack of payable tax amount, the tax authority has to inspect and detect, besides they will be sanctioned for paying the tax arrears in full and the late tax payment interest to the State budget sanction for false declaration.
Recently, in order for taxpayers to know and proactively fulfill their obligations, tax agencies at all levels regularly propagandize and inform people in various forms of personal income tax policies. Most taxpayers have well observed the regulations on tax declaration and payment for personal income tax.
According to lawyer Pham Quang Xa (Hanoi Bar Association), only need to be arrears for a year, a fine for one year, surely in the following years, taxpayers with income sources from many places will voluntarily come to the settlement. do not dare to wait for the tax authorities to send notice. If the retrospective collection is done early, the State budget collects taxes early and taxpayers will not be fined like that.
