Updated at 22/08/2022 - 02:29 pm
|Date issued:||15/11/2021||Effective date:||01/01/2022|
|Document Type:||Circulars||Status:||Effective from April 01, 01|
|THE FINANCIAL||SOCIAL REPUBLIC OF VIETNAM|
Independence - Freedom - Happiness
|Number: 100 / 2021 / TT-BTC||Hanoi, date 15 month 11 year 2021|
Amendments and Supplements to SOME Articles of Circular No. 40/2021/TT-BTC of June 01, 6 of the Minister of Finance INSTRUCTIONS ON VALUE-Added TAX, PERSONAL INCOME TAX AND GENERAL TAX MANAGEMENT BUSINESS HOUSEHOLD, PERSONAL BUSINESS
Pursuant to the November 21, 11 Law on Personal Income Tax; and the November 2007, 22 Law amending and supplementing a number of articles of the Law on Personal Income Tax;
Pursuant to the Law on Value Added Tax dated June 03, 6; and the Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 2008, 19;
Pursuant to the Law amending and supplementing a number of articles of the Tax Laws dated April 30, 2013, 26;
Pursuant to the Law on Tax Administration dated June 13, 06;
Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 12 detailing and guiding the implementation of a number of articles of the Law on Value Added Tax;
Pursuant to the Government's Decree No. XNXX / 12 / ND-CP dated 2015 month 12XYYYX 6, detailing the implementation of the Law amending and supplementing a number of articles of tax laws and amending and supplementing a number of articles of tax decrees;
Pursuant to Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration;
Pursuant to Decree No. 87/2017/ND-CP dated July 26, 7 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the General Department of Taxation;
The Minister of Finance promulgates a Circular amending and supplementing a number of articles of Circular No. 40/2021/TT-BTC dated June 01, 6 guiding value-added tax, personal income tax and management. Tax for business households and individuals.
Article 1. Amending and supplementing a number of articles of Circular No. 40/2021/TT-BTC dated June 01, 6 of the Ministry of Finance
1. To amend Clause 3, Article 7 as follows:
“3. If the flat household has been notified by the tax authority of the flat tax payable from the beginning of the year, the flat household shall pay tax according to the notice. In case the contracted household has been notified of the tax amount from the beginning of the year, but in the year it stops or suspends its business, the tax authority shall adjust the payable tax amount according to the guidance at Point b.4, Point b.5 Clause 4 of this Article. 13 This Circular. In case the contracted household has just started doing business in the year (doing business for less than 12 months in the calendar year), the contracted household is subject to VAT and must pay PIT if the business turnover in the year is over 100 million VND; or are not subject to VAT or PIT if they have a business turnover of 100 million VND or less in the year.”
2. Point d and e, Clause 1, Article 8 are amended as follows:
“dd) Organizations, including the owners of E-commerce trading floors, make tax declarations on behalf of individuals, on the basis of authorization according to the provisions of civil law;
e) Individuals declare tax on behalf of individuals, pay taxes on behalf of individuals who are taxpayers on the basis of authorization according to the provisions of civil law.”
3. Point c, Clause 1, Article 9 shall be amended as follows:
“c) Individuals who only have property leasing activities and the rental period is not for a full year, if they generate rental revenue of 100 million VND/year or less, they are not required to pay VAT and are not required to pay tax. TNCN. In case the lessee pays the rent in advance for many years, the revenue level to determine whether an individual must pay tax or not pay tax is the one-time payment amortized according to the calendar year.”
4. To add Clause 5, Article 17 as follows:
“5. Developing solutions and roadmaps for providing information in electronic form from e-commerce trading floors to tax authorities for the purpose of building a database on tax management by risk, ensuring requirements on information security in accordance with regulations, creating favorable conditions for the operation of the E-commerce Exchange. The General Department of Taxation provides guidance on sharing and providing information between tax authorities and E-commerce exchanges.
5. To add Clause 6, Article 18 as follows:
“6. In case the organization that is the owner of the E-commerce Exchange does not declare tax on behalf of a business individual through the E-commerce Exchange on the basis of authorization under the provisions of civil law, the Tax Department coordinate with the E-commerce Exchange in sharing and providing information of business individuals through the Floor according to the guidance of the General Department of Taxation for tax management in accordance with the law.”
Article 2. This Circular takes effect from the date of April 30, 2012, 01 year.
In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance (General Department of Taxation) for study and settlement./.