Consolidated document 02/VBHN-BTC year 2024 consolidates the Circular guiding the implementation of the Law on Personal Income Tax and Decree 65/2013/ND-CP guiding the Law on Personal Income Tax

CIRCULARS

GUIDANCE ON THE IMPLEMENTATION OF THE PERSONAL INCOME TAX LAW, THE LAW ON AMENDING AND SUPPLEMENTING SOME ARTICLES OF THE PERSONAL INCOME TAX LAW AND THE GOVERNMENT'S DECREE NO. 65/2013/ND-CP DETAILING SOME ARTICLES OF THE LAW PERSONAL INCOME TAX AND LAW AMENDING AND SUPPLEMENTING SOME ARTICLES OF THE PERSONAL INCOME TAX LAW

Circular No. 111/2013/TT-BTC dated August 15, 8 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and the Decree No. 2013/65/ND-CP of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax, effective from January 2013 October 01, amended and supplemented by:

1. Circular No. 119/2014/TT-BTC dated August 25, 8 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 2014/156/TT-BTC dated November 2013, 06, Circular No. 11/2013/TT-BTC dated August 111, 2013, Circular No. 15/8/TT-BTC dated December 2013, 219, Circular No. 2013/31/TT-BTC dated January 12, 2013, Notice Circular No. 08/2013/TT-BTC dated June 10, 01, Circular No. 2013/85/TT-BTC dated March 2011, 17 and Circular No. 6/2011/TT-BTC dated June 39, 2014 of Ministry of Finance to reform and simplify tax administrative procedures, effective from September 31, 3.

2. Circular No. 151/2014/TT-BTC dated October 10, 10 of the Ministry of Finance guiding the implementation of Decree No. 2014/91/ND-CP dated October 2014, 01 of the Government on amending, Supplementing a number of articles in Decrees on tax regulations, effective from November 10, 2014.

3. Circular No. 92/2015/TT-BTC dated June 15, 6 of the Ministry of Finance guiding the implementation of value added tax and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 2015/71/QH2014 and Decree No. 13/12/ Decree-CP dated February 2015, 12 of the Government 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, effective effective from July 02, 2015 and applies to personal income tax periods from 30 onwards.

4. Circular No. 25/2018/TT-BTC dated March 16, 3 of the Ministry of Finance guiding Decree No. 2018/146/ND-CP dated December 2017, 15 of the Government and amending and supplementing a Articles of Circular No. 12/2017/TT-BTC dated June 78, 2014 of the Ministry of Finance, Circular No. 18/6/TT-BTC dated August 2014, 111 of the Ministry of Finance, effective from May 2013, 15.

5. Circular No. 80/2021/TT-BTC dated September 29, 9 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 2021/126/ND-CP dated October 2020, 19 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

6. Circular No. 79/2022/TT-BTC dated December 30, 12 of the Ministry of Finance amending and supplementing a number of legal documents issued by the Ministry of Finance, effective from January 2022 January 01.

Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 11;

Pursuant to the Law amending and supplementing a number of articles of the Law on Personal Income Tax No. 26/2012/QH13 dated November 22, 11;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 11;

Pursuant to the Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 11;

Pursuant to Decree No. 65/2013/ND-CP dated June 27, 6 of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Income Tax individual;

Pursuant to Decree No. 83/2013/ND-CP dated July 22, 7 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration ;

Pursuant to Decree No. 118/2008/ND-CP dated November 27, 11 of the Government stipulating 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 guides the implementation of a number of articles of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP dated January 27 6 of 2013 of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax as follows:[2]

Chapter I

GENERAL RULES

Article 1. Taxpayers

Taxpayers being residents and non-residents as prescribed in Article 2 of the Law on Personal Income Tax, Article 2 of Decree No. 65/2013/ND-CP dated June 27, 6 of the Government stipulating detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax (hereinafter referred to as Decree No. 2013/65/ND-CP), having income subject to tax according to the provisions of Article 2013 of the Law on Personal Income Tax and Article 3 of Decree No. 3/65/ND-CP.[3]

The scope of determination of taxable income of taxpayers is as follows:

For resident individuals, taxable income is income generated inside and outside the territory of Vietnam, regardless of where the income is paid.[4]

For individuals who are citizens of countries and territories that have signed an Agreement with Vietnam on avoidance of double taxation and prevention of tax evasion with respect to taxes on income and are resident individuals In Vietnam, the personal income tax liability is calculated from the month of arrival in Vietnam in the case that the individual is present in Vietnam for the first time to the month of termination of the labor contract and leaves Vietnam (in full monthly basis). do not have to carry out consular certification procedures to be exempt from double taxation under the Agreement on Avoiding Duplicate Taxation between the two countries.[5]

For non-resident individuals, taxable income is income arising in Vietnam, regardless of where the income is paid and received.[6]

1. A resident individual is a person who meets one of the following conditions:

a) Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of presence in Vietnam, in which the arrival and departure dates are counted as one (01) day. . The date of arrival and departure is based on the certification of the immigration authority on the passport (or travel document) of the individual upon arrival and departure from Vietnam. In case of entry and exit on the same day, it will be counted as one day of residence.

An individual present in Vietnam under the guidance at this point is his or her presence in the Vietnamese territory.

b) Having a regular place of residence in Vietnam in one of the following two cases:

b.1) Having a regular place of residence as prescribed by the law on residence:

b.1.1) For Vietnamese citizens: permanent residence is a place where an individual lives regularly and stably for an indefinite period at a certain place of residence and has registered his/her permanent residence in accordance with the law on residence. reside.

b.1.2) For foreigners: the place of permanent residence is the place of permanent residence stated in the permanent residence card or the place of temporary residence when applying for a temporary residence card issued by a competent agency of the Ministry of Public Security.

b.2) Having a rented house to live in in Vietnam in accordance with the law on housing, with the term of the lease contract from 183 days or more in the tax year, specifically as follows:

b.2.1) Individuals who have not or have not had a regular place of residence as guided at Point b.1, Clause 1 of this Article, but have a total of 183 days or more of renting a house to live in under the lease contracts in the year calculated Tax is also determined as a resident, even in the case of renting a house in many places.

b.2.2) Houses rented for accommodation include hotels, guest houses, motels, inns, workplaces, office buildings, etc., regardless of self-employed individuals or users. labor hire for employees.

In case an individual has a regular place of residence in Vietnam as prescribed in this Clause but is actually present in Vietnam for less than 183 days in a tax year and he cannot prove that he/she is a resident of any country, the that individual is an individual residing in Vietnam.

Proof of being a resident of another country is based on the Certificate of Residence. In case an individual belongs to a country or territory that has signed a tax agreement with Vietnam that does not have regulations on granting a Certificate of Residence, the individual shall provide a photocopy of his/her passport to prove the period of residence.

2. Non-resident individual is a person who does not meet the conditions stated in Clause 1, this Article.

3. Taxpayers in some specific cases are determined as follows:

a) For individuals with income from business.

a.1) In case there is only one person named in the Business Registration Certificate, the taxpayer is the individual named in the Business Registration Certificate.

a.2) In case many people have their names on the Business Registration Certificate (group of business individuals) participating in business, the taxpayer is each member named on the Business Registration Certificate .

a.3) In case there are many people in a household participating in business but only one person's name is on the Business Registration Certificate, the taxpayer is the individual whose name is on the Business Registration Certificate. joint.

a.4) In case an individual or household actually does business but does not have a Business Registration Certificate (or Certificate or Practicing License), the taxpayer is the individual conducting business activities. joint.

a.5) For house rental activities, land use rights, water surface, and other assets without business registration, the taxpayer is the individual who owns the house, land use rights, water surface, and assets other. In case many individuals own a house, land use rights, water surface, or other assets, the taxpayer is each individual with ownership and use rights.

b) For individuals with other taxable income.

b.1) In case of transfer of real estate for co-ownership, the taxpayer is each individual who co-owns the real estate.

b.2) In case of authorization to manage real estate and the authorized individual has the right to transfer real estate or has the same rights as an individual who owns real estate according to the provisions of law, the taxpayer is an individual authorizing real estate.

b.3) In case of transfer or transfer of ownership or use rights of protected objects according to the provisions of the Law on Intellectual Property and the Law on Technology Transfer in which the object of transfer or transfer of rights is a co-owner owned or co-authored by many individuals (multiple authors), the taxpayer is each individual who has ownership rights, copyright rights and enjoys income from the transfer or transfer of rights mentioned above.

b.4) In case an individual franchises a franchise according to the provisions of the Commercial Law and the subject of the franchise is many individuals participating in the franchise, the taxpayer is each individual who is entitled to income from the franchise. commercial.

4. Taxpayers follow the instructions in Clauses 1 and 2, this Article includes:

a) Individuals with Vietnamese nationality, including individuals sent to work, work, or study abroad, have taxable income.

b) Individuals who do not have Vietnamese nationality but have taxable income, including: foreigners working in Vietnam, foreigners not present in Vietnam but have taxable income arising in Vietnam Male.

Article 2. Taxable income

According to the provisions of Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, income subject to personal income tax includes:

1. Income from business

Business income is income earned from production and business activities in the following fields:

a) Income from production and trading of goods and services in all fields and business lines according to the provisions of law such as: production and trading of goods; build; carriage; catering business; providing services, including house rental services, land use rights, water surface, and other assets.

b) Income from independent practice activities of individuals in fields and professions licensed or certified to practice according to the provisions of law.

c) Income from agricultural production and business activities, forestry, salt making, aquaculture, and fishing does not meet the tax exemption conditions guided in Point e, Clause 1, Article 3 of the Circular This.

2. Income from salaries and wages

Income from salaries and wages is the income that employees receive from employers, including:

a) Salaries, wages and other items of salary or wage nature in the form of money or not in cash.

b) Allowances and subsidies, except for the following allowances and subsidies:

b.1) Monthly allowances, preferential allowances and one-time allowances according to the provisions of law on incentives for people with meritorious services.

b.2) Monthly allowance, one-time allowance for those participating in the resistance war, defending the homeland, doing international missions, and youth volunteers who have completed their tasks.

b.3) National defense and security allowances; subsidies to the armed forces.

b.4) Toxic and dangerous allowances for industries, occupations or jobs in the workplace with toxic and dangerous elements.

b.5) ​​Attraction allowances, regional allowances.

b.6) Unexpected hardship allowance, allowance for labor accidents, occupational diseases, one-time allowance for giving birth or adopting a child, maternity benefits, convalescence and recovery allowances post-maternity health benefits, benefits due to reduced working capacity, one-time retirement benefits, monthly survivor benefits, severance benefits, job loss benefits, unemployment benefits and other benefits according to regulations. provisions of the Labor Code and the Social Insurance Law.

b.7) Subsidies for social protection beneficiaries according to the provisions of law.

b.8) Service allowance for senior leaders.

b.9)[7] One-time allowance for individuals when moving to areas with extremely difficult socio-economic conditions, one-time allowance for civil servants working on island sovereignty according to the provisions of law . One-time roaming allowance for foreigners coming to reside in Vietnam, Vietnamese people working abroad, Vietnamese people residing abroad long-term and returning to Vietnam to work.

b.10) Allowances for village health workers.

b.11) Industry-specific allowances.

Allowances, allowances and levels of allowances and subsidies not included in taxable income guided in Point b, Clause 2, this Article must be prescribed by competent State agencies.

In case the guiding documents on allowances, subsidies, allowances and subsidies apply to the State sector, other economic sectors and other business establishments may base themselves on the list of and the level of allowances and subsidies for the State sector to calculate and subtract.

In case the allowance or subsidy received is higher than the allowance or subsidy according to the above guidance, the excess must be included in taxable income.

Particularly, the one-time roaming allowance for foreigners coming to reside in Vietnam and Vietnamese going to work abroad shall be deducted according to the rate stated in the labor contract or collective labor agreement.

c) Remuneration received in the form of: goods sales agent commission, brokerage commission; money to participate in scientific and technical research projects; money to participate in projects and schemes; royalties according to the provisions of law on royalties; money to participate in teaching activities; money to participate in cultural, artistic, physical training and sports performances; advertising service fees; Other service fees, other remunerations.

d) Money received from participating in business associations, enterprise boards of directors, enterprise control boards, project management boards, management councils, associations, professional associations and other organizations.

d) Monetary or non-monetary benefits other than salaries and wages paid by the employer that taxpayers enjoy in any form:

d.1)[8] Housing, electricity, water and associated services (if any), not including: housing benefits, electricity and water and associated services (if any) for employer-owned housing Construction activities to provide free supplies to workers working in industrial parks; Housing built by employers in economic zones, areas with difficult socio-economic conditions, and areas with extremely difficult socio-economic conditions is provided free of charge to employees. in which.

In case an individual stays at the office, the taxable income is based on the rent or depreciation, electricity, water and other services calculated according to the ratio of the area used by the individual to the area. headquarter.

The amount of rent, electricity, water and associated services (if any) for housing paid by the employer is included in taxable income according to the actual amount paid on behalf but must not exceed 15% of total income. Taxable income arises (excluding rent, electricity, water and associated services (if any)) at the unit regardless of where the income is paid.

d.2)[9] The amount of money the employer buys life insurance or other optional insurance with accumulated premiums; Buy voluntary pension insurance or contribute to the Voluntary Retirement Fund for employees.

In case the employer buys the employee an optional insurance product that does not accumulate premiums (including the case of buying insurance from insurance businesses that are not established and operating under the law). Vietnam is allowed to sell insurance in Vietnam), the fee for purchasing this insurance product is not included in the employee's personal income taxable income. Optional insurance and no accumulation of premiums include insurance products such as: health insurance, death insurance (excluding refundable death insurance products), ... that participants The insurer does not receive accumulated premiums from insurance participation, other than the insurance proceeds or compensation agreed upon in the insurance contract paid by the insurance enterprise.

d.3) Membership fees and other service expenses to serve individuals upon request such as: health care, entertainment, sports, entertainment, cosmetics, specifically as follows:

d.3.1) Membership fees (such as membership cards for golf courses, tennis courts, membership cards for arts, culture and sports clubs, etc.) if the card has the name of the individual or group of individuals using it. use. In case the card is used jointly, without the name of the individual or group of individuals using it, it will not be included in taxable income.

d.3.2) Expenses for other services serving individuals in health care activities, entertainment, cosmetic entertainment... if the payment content clearly states the name of the individual beneficiary. In case the service fee payment does not list the name of the individual beneficiary but is spent on a collective of employees, it will not be included in taxable income.

d.4) The fixed expenses for stationery, business trips, telephone calls, costumes, etc. are higher than the current State regulations. Expenditures are not included in taxable income in the following cases:

d.4.1) For officials, civil servants and people working in administrative and public service agencies, the Party, unions, societies and associations: the predetermined spending level applies according to the guiding documents of the Ministry of Finance.

d.4.2) For employees working in business organizations and representative offices: the applicable spending level is consistent with the level of determining income subject to corporate income tax according to the guiding documents. Enforce the Law on Corporate Income Tax.

d.4.3) For employees working in international organizations and representative offices of foreign organizations: the level of expenses shall comply with the regulations of the international organization and representative offices of the organization. foreign.

d.5)[10] Expenditures on vehicles to transport employees from home to work and vice versa are not included in the employee's taxable income according to the unit's regulations.

d.6) For payments for training to improve qualifications and skills for employees in accordance with the employee's professional work or according to the employer's plan, then not included in the employee's income.

d.7) Other benefits.

Other benefits that employers pay to employees such as: spending on days off and holidays; hiring consulting services, hiring tax declaration for a specific individual or group of individuals; Expenses for domestic workers such as drivers, cooks, and people who do other housework under contract...

e) Cash or non-monetary bonuses of any kind, including stock bonuses, except the following bonuses:

e.1) Bonuses accompanying titles conferred by the State, including bonuses accompanying emulation titles, forms of reward according to the provisions of law on emulation and commendation, specifically :

e.1.1) Bonuses are accompanied by emulation titles such as national emulation soldiers; Emulation soldiers at ministerial, branch, mass organizations, provinces and centrally-run cities; Basic emulation soldiers, advanced Laborers, advanced soldiers.

e.1.2) Bonus with bonus forms.

e.1.3) Bonus with titles awarded by the State.

e.1.4) Bonuses associated with prizes from associations, organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations of the central and local awarded in accordance with the charter of that organization and in accordance with the provisions of the Law on Emulation and Commendation.

e.1.5) Bonuses are accompanied by the Ho Chi Minh Prize, the State Prize.

e.1.6) Bonus with Medal, Badge.

e.1.7) Bonus with Certificate of Merit and Certificate of Merit.

The competence to issue reward decisions and bonus levels together with the emulation titles and rewards mentioned above must comply with the provisions of the Emulation and Reward Law.

e.2) Bonuses accompanied by national awards, international awards recognized by the State of Vietnam.

e.3) Bonuses for technical innovations, inventions and inventions are recognized by competent State agencies.

e.4) Rewards for detecting and reporting violations of law to competent State agencies.

g) The following items are not included in taxable income:

g.1) The employer's support for medical examination and treatment of dangerous diseases for the employee and his or her relatives.

g.1.1) Relatives of the employee in this case include: biological children, legally adopted children, illegitimate children, stepchildren of the spouse; wife or husband; biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; adoptive father and legal adoptive mother.

g.1.2) The level of support not included in taxable income is the actual amount paid according to hospital fee payment documents but must not exceed the amount of hospital fees paid by the employee and the employee's relatives after deducted the amount paid by the insurance organization.

g.1.3) The employer who pays the support money is responsible for: keeping a copy of the hospital fee payment voucher certified by the employer (in case the employee and the employee's relatives pay the remainder after the insurance organization pays directly to the medical examination and treatment facility) or a copy of the hospital fee payment voucher; copy of health insurance payment voucher certified by the employer (in case the employee and the employee's relatives pay all hospital fees, the insurance organization pays the insurance for the employee and employees' relatives) along with vouchers of support payments for employees and employees' relatives suffering from serious illnesses.

g.2) The amount of money received according to regulations on using vehicles in State agencies, public service units, Party organizations, and unions.

g.3) Amounts received under the official housing regime according to the provisions of law.

g.4) Amounts received other than salaries and wages due to opinions, appraisals, and verification of legal documents, resolutions, and political reports; Participate in inspection and supervision teams; receiving voters and citizens; costumes and other work related to directly serving the activities of the National Assembly Office, the Nationalities Council and National Assembly Committees, and National Assembly Delegations; Central Office and Party Committees; Office of the City Party Committee, Provincial Party Committee and Departments of the City Party Committee and Provincial Party Committee.

g.5) Mid-shift meals and lunches paid by the employer for organizing mid-shift meals and mid-shift lunches for employees in forms such as directly cooking, buying meals, and issuing meal vouchers.

In case the employer does not organize a mid-shift meal or lunch but spends money on the employee, it will not be included in the individual's taxable income if the level of expenditure complies with the guidance of the Ministry of Labor and War Invalids. and Society. In case the spending level is higher than the guidance level of the Ministry of Labor, War Invalids and Social Affairs, the excess spending must be included in the individual's taxable income.

The specific expenditure levels applicable to State-owned enterprises and organizations and units of administrative and non-business agencies, the Party, mass organizations and associations must not exceed the guidance of the Ministry of Labor, War Invalids and Social Affairs. For non-State enterprises and other organizations, the level of expenditure shall be decided by the head of the unit in agreement with the president of the trade union, but the maximum shall not exceed the level applicable to State-owned enterprises.

g.6) The amount of money for round-trip air tickets paid by the employer (or paid) for foreign employees working in Vietnam, Vietnamese employees working abroad in addition to leave once a year.

The basis for determining the amount of money for buying air tickets is the labor contract and the payment for air tickets from Vietnam to the country of the foreigner's nationality or the country where the foreigner's family lives and vice versa; the payment of airfare from the country where the Vietnamese are working to Vietnam and vice versa.

g.7) Tuition fees for children of foreign workers working in Vietnam to study in Vietnam, children of Vietnamese workers working abroad to study abroad at educational levels from preschool to High school is paid for by the employer.

g.8) Personal income received from sponsoring associations and organizations is not included in personal income taxable income if the individual receiving sponsorship is a member of the association or organization; Funding is used from State funding or managed according to State regulations; The creation of literary and artistic works, scientific research works... to carry out the political tasks of the State or according to an activity program in accordance with the Charter of that Association or organization.

g.9) Payments made by the employer to serve the mobilization and rotation of foreign employees working in Vietnam according to the provisions of the labor contract and compliance with the labor schedule standards according to international practices of some industries such as oil and gas and mining.

The basis for determination is the labor contract and the payment for the air ticket from Vietnam to the country where the foreigner resides and vice versa.

Example 1: Mr. According to the provisions of the labor contract, Mr. Contractor Y pays Mr. , accommodation expenses in case Mr.

g.10)[11] The amount of money received by the income-paying organization or individual to pay for funerals and funerals for the employee and his or her family according to the general regulations of the income-paying organization or individual and in accordance with the level of taxable income determination. Corporate income tax according to documents guiding the implementation of the Corporate Income Tax Law.

3. Income from capital investment

Income from capital investment is personal income received in the form of:

a) Interest received from lending to organizations, businesses, households, business individuals, and groups of business individuals under loan contracts or loan agreements, minus interest on deposits received from organizations credit, foreign bank branches according to the instructions in item g.1, point g, clause 1, Article 3 of this Circular.

b) Dividends received from contributing capital to purchase shares.

c)[12] Income received from capital contribution to limited liability companies, partnerships, cooperatives, joint ventures, business cooperation contracts and other forms of business according to the provisions of the Enterprise Law and Cooperative Law; Income received from contributing capital to establish a credit institution according to the provisions of the Law on Credit Institutions; Contribute capital to Securities Investment Funds and other investment funds established and operating in accordance with the provisions of law.

Income from private enterprises and single-member limited liability companies owned by individuals is not included in taxable income from capital investment.

d) The increase in the value of contributed capital received when dissolving the enterprise, converting the operating model, dividing, separating, merging, consolidating the enterprise or when withdrawing capital.

d) Income received from interest on bonds, treasury bills and other valuable papers issued by domestic organizations, except income according to instructions in items g.1 and g.3, point g, clause 1 , Article 3 of this Circular.

e) Income received from capital investment in other forms, including cases of capital contribution in kind, reputation, land use rights, patents, inventions.

g) Income from dividends paid in shares, income from profits recorded as capital increases.

4. Income from capital transfer

Income from capital transfer is personal income received including:

a) Income from transfer of capital contributions in limited liability companies (including single-member limited liability companies), partnerships, business cooperation contracts, cooperatives, credit funds people, economic organizations, and other organizations.

b)[13] Income from securities transfer, including: income from stock transfer, stock purchase rights, bonds, treasury bills, fund certificates and other types of securities as prescribed in Clause 1, Article 6 of the Securities Law contract. Income from transfer of shares of individuals in joint stock companies according to the provisions of Clause 2, Article 6 of the Securities Law and Article 120 of the Enterprise Law.

c) Income from capital transfer in other forms.

5. Income from real estate transfer

Income from real estate transfer is income received from the transfer of real estate including:

a) Income from transfer of land use rights.

b) Income from transfer of land use rights and assets attached to land. Assets attached to land include:

b.1) Housing, including housing formed in the future.

b.2) Infrastructure and construction works attached to land, including construction works formed in the future.

b.3) Other assets attached to land include assets that are agricultural, forestry and fishery products (such as crops and livestock).

c) Income from transfer of housing ownership, including future housing.

d) Income from transfer of land lease rights and water surface lease rights.

d) Income from capital contribution in real estate to establish an enterprise or increase the enterprise's production and business capital according to the provisions of law.

e) Income from authorization to manage real estate in which the authorized person has the right to transfer real estate or has the same rights as the owner of real estate according to the provisions of law.

g) Other income received from real estate transfer in any form.

Regulations on housing and construction works formed in the future mentioned in Clause 5 of this Article comply with the law on real estate business.

6. Income from winning prizes

Income from winning prizes is money or in kind that individuals receive in the following forms:

a) Lottery prizes paid by lottery companies.

b) Win prizes in the form of promotions when participating in buying and selling goods and services according to the provisions of the Commercial Law.

c) Win prizes in forms of betting and betting permitted by law.

d)[14] (repealed)

d) Winning prizes in prize-winning games, contests and other forms of prizes organized by economic organizations, administrative agencies, public service agencies, unions and other organizations and individuals.

7. Income from copyright

Income from copyright is income received when transferring, transferring ownership rights, rights to use objects of intellectual property rights according to the provisions of the Intellectual Property Law; income from technology transfer according to the provisions of the Law on Technology Transfer. As follows:

a) Subjects of intellectual property rights comply with the provisions of Article 3 of the Intellectual Property Law and related guiding documents, including:

a.1) Subject matter of copyright includes literary, artistic, and scientific works; Objects of rights related to copyright include: video recording, audio recording of broadcast programs, satellite signals carrying encrypted programs.

a.2) Subjects of industrial property rights include inventions, industrial designs, semiconductor integrated circuit layout designs, business secrets, trademarks, trade names and geographical indications.

a.3) The subject matter of rights to plant varieties is propagation materials and harvesting materials.

b) Subjects of technology transfer comply with the provisions of Article 7 of the Law on Technology Transfer, including:

b.1) Transfer of technical know-how.

b.2) Transfer of technical knowledge about technology in the form of technological plans, technological processes, technical solutions, formulas, technical specifications, drawings, technical diagrams, computer programs , data information.

b.3) Transfer solutions to rationalize production and innovate technology.

Income from transfer and transfer of intellectual property rights and technology transfer mentioned above includes cases of re-transfer.

8. Income from franchising

Franchising is a commercial activity whereby the franchisor allows and requires the franchisee to personally purchase and sell goods and provide services according to the franchisor's conditions in the franchise contract. commerce.

Income from franchising is the income that individuals receive from the above franchise contracts, including cases of franchising under the provisions of law on franchising.

9. Income from inheritance

Income from inheritance is the income that an individual receives according to the will or according to the law on inheritance, specifically as follows:

a) For inheritance, securities include: stocks, stock purchase rights, bonds, treasury bills, fund certificates and other types of securities according to the provisions of the Securities Law; shares of individuals in joint stock companies according to the provisions of the Enterprise Law.

b) For inheritance, it is capital in economic organizations and business establishments, including: capital contributions in limited liability companies, cooperatives, partnerships, business cooperation contracts; capital in private enterprises and individual business establishments; capital in associations and funds allowed to be established according to the provisions of law or the entire business establishment if it is a private enterprise or an individual's business establishment.

c) Inheritance of real estate includes: land use rights; land use rights with assets attached to the land; home ownership, including housing formed in the future; infrastructure and construction works attached to land, including construction works formed in the future; land lease rights; water surface lease rights; Other income received from inheritance is real estate in any form; Deduct income from inheritance of real estate according to the instructions in Point d, Clause 1, Article 3 of this Circular.

d) For inheritance, other assets must have their ownership or use rights registered with state management agencies such as: cars; motorbikes, motorbikes; Ships, including barges, canoes, tugboats, and pushboats; boats, including yachts; Airplane; hunting guns, sporting guns.

10. Income from receiving gifts

Income from receiving gifts is the income an individual receives from domestic and foreign organizations and individuals, specifically as follows:

a) Receiving gifts of securities includes: stocks, stock purchase rights, bonds, treasury bills, fund certificates and other types of securities according to the provisions of the Securities Law; shares of individuals in joint stock companies according to the provisions of the Enterprise Law.

b) For gifts that are capital in economic organizations and business establishments, including: capital in limited liability companies, cooperatives, partnerships, business cooperation contracts, capital in private enterprises, business establishments of individuals, capital in associations, funds allowed to be established according to the provisions of law or the entire business establishment if it is a private enterprise, business establishment of individual.

c) Receiving gifts of real estate includes: land use rights; land use rights with assets attached to the land; home ownership, including housing formed in the future; infrastructure and construction works attached to land, including construction works formed in the future; land lease rights; water surface lease rights; Other income received from inheritance is real estate in any form; Deduct income from gifts of real estate guided in Point d, Clause 1, Article 3 of this Circular.

d) For gifts that are other assets, ownership or use rights must be registered with state management agencies such as: cars; motorbikes, motorbikes; Ships, including barges, canoes, tugboats, and pushboats; boats, including yachts; Airplane; hunting guns, sporting guns.

Article 3. Tax-exempt income

1. Pursuant to the provisions of Article 4 of the Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, tax-exempt income includes:

a) Income from real estate transfer (including houses to be formed in the future, construction works to be formed in the future according to legal regulations on real estate business) between: husband and wife; biological father, biological mother and biological children; adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandfather, grandmother and grandchildren; grandfather, grandmother and grandchildren; siblings together.

In the case of real estate (including houses formed in the future, construction works formed in the future according to legal regulations on real estate business) created by spouses during the marriage period, the Determined to be the common property of husband and wife, when divorced, divided according to agreement or court decision, the division of this property is tax exempt.

b) Income from transfer of housing, residential land use rights and assets attached to residential land of individuals in case the transferor only has one house or residential land use rights in Vietnam.

b.1) Individuals who transfer housing or residential land use rights are exempt from tax according to the instructions in Point b, Clause 1, this Article must simultaneously meet the following conditions:

b.1.1) There is only the right to own a house or the right to use a plot of residential land (including cases where there is a house or construction attached to that plot of land) at the time of transfer, specifically can be as follows:

b.1.1.1) Determination of house ownership and land use rights is based on the Certificate of land use rights, ownership of houses and other assets attached to land.

b.1.1.2) In case of transferring houses with common ownership or residential land with common use rights, only individuals who do not have house ownership or land use rights elsewhere are exempt from tax; Individuals who share ownership of housing and land use rights also have housing ownership rights and other residential land use rights are not exempt from tax.

b.1.1.3) In case a husband and wife share ownership of a house and land use rights and are the sole property of the husband and wife, but the husband or wife also has their own house and land, when transferring the house , if residential land belongs to husband and wife, the spouse does not have a house yet, and separate residential land is exempt from tax; Husband or wife having their own house or land is not exempt from tax.

b.1.2)[15] Have the right to own a house and the right to use residential land for at least 183 days at the time of transfer.

The time to determine housing ownership and residential land use rights is the date of issuance of the Certificate of land use rights, ownership of housing and other assets attached to land. Particularly in cases of reissue or exchange according to the provisions of land law, the time to determine housing ownership and residential land use rights is calculated according to the time of issuance of the Certificate of land use rights and ownership rights. own houses and other assets attached to land before being re-granted or exchanged.

b.1.3) Transfer of entire housing and residential land.

In cases where an individual has sole or joint ownership of a house or residential land use rights but transfers part of it, the transfer will not be exempt from tax.

b.2) The only housing and residential land that is exempt from tax is declared and responsible by the individual transferring the real estate. If found incorrectly, tax will be collected and fined for violations of tax law according to the provisions of law on tax administration.

b.3) In case of transfer of houses or construction works formed in the future, they are not eligible for personal income tax exemption according to the instructions in Point b, Clause 1, this Article.

c) Income from the value of land use rights of individuals who are allocated land by the State without paying or having land use fees reduced according to the provisions of law.

In case an individual is exempted or reduced from land use fees when transferring land, if the land area is transferred exempted or reduced from land use fees, then declare and pay tax on income from real estate transfer guided in Article 12. This circular.

d) Income from inheritance or gifts of real estate (including houses and construction projects formed in the future according to the provisions of law on real estate business) between husband and wife; biological father, biological mother and biological children; adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandfather, grandmother with grandchildren, maternal grandfather, grandmother with grandchildren; siblings together.

d) Income from conversion of agricultural land to rationalize agricultural production but does not change the land use purpose of households and individuals directly engaged in agricultural production, assigned by the State for production.

e) Income of households and individuals directly involved in agricultural production, forestry, salt making, farming, and fishing of unprocessed or only conventionally processed and unprocessed aquatic products into another product.

Households and individuals directly participating in production activities according to the instructions at this point must simultaneously satisfy the following conditions:

e.1) Have legal land use rights, land lease rights, water surface use rights, and water surface lease rights for production and directly participate in agricultural production, forestry, salt making, and aquaculture product.

In case of subleasing land or water surface from another organization or individual, there must be a land and water surface lease document according to the provisions of law (except in cases where households or individuals contract to plant forests, take care of them, forest management and protection with Forestry companies). For fishing activities, there must be a certificate of ownership or a contract to rent a ship or boat used for fishing purposes and directly participate in fishing activities (except in the case of above-mentioned fishing activities). river in the form of river bottom (fish bottom) and is not part of prohibited fishing activities according to the provisions of law).

e.2) Actual residence in the locality where agricultural production, forestry, salt making, farming and fishing activities take place.

The locality where agricultural production, forestry, salt making, and aquaculture activities take place according to these instructions are districts, towns, and provincial cities (collectively referred to as district-level administrative units) or The district borders the place where production activities take place.

Particularly for fishing activities, it does not depend on place of residence.

e.3) Agricultural, forestry, salt making, aquaculture and fishing products that have not yet been processed into other products or have only been preliminarily processed are normally products that have just been cleaned, dried, dried, Peeled, deseeded, cut, salted, refrigerated and other common forms of preservation.

g) Income from interest on deposits at credit institutions, foreign bank branches, interest from life insurance contracts; income from interest on Government bonds.

g.1) Tax-exempt deposit interest according to the provisions of this point is personal income received from interest deposited in Vietnam Dong, gold, and foreign currencies at established credit institutions and foreign bank branches. and operate in accordance with the provisions of the Law on Credit Institutions in the forms of demand deposits, term deposits, savings deposits, certificates of deposit, promissory notes, treasury bills and other forms of receiving deposits according to the principle The principal and interest will be fully refunded to the depositor as agreed.

The basis for determining tax-free income for income from deposit interest is savings books (or savings cards), certificates of deposit, promissory notes, treasury bills and other documents according to the principle of full repayment. enough principal and interest for the depositor as agreed.

g.2) Interest from life insurance contracts is the interest that individuals receive under life insurance contracts from insurance businesses.

The basis for determining tax-free income for income from interest on life insurance contracts is documents on payment of interest from life insurance contracts.

g.3) Government bond interest is the interest that individuals receive from purchasing Government bonds issued by the Ministry of Finance.

The basis for determining tax-free income for income from Government bond interest is the par value, interest rate and term on the Government bond.

h)[16] Tax-free income from remittances is personal money received from abroad by relatives who are Vietnamese people residing abroad, or Vietnamese people who go to work, work, or study abroad to send money back to them. relatives in the country;

In case an individual receives money from abroad sent by a foreign relative who meets the conditions for encouraging remittance to the country according to the regulations of the State Bank of Vietnam, he/she will also be exempt from tax according to the provisions at point 1. This.

The basis for determining tax-exempt income at this point is documents proving the source of money received from abroad and payment documents from the paying organization (if any).

i) Income from the salary and wages for night work and overtime work is higher than the salary and wages for daytime work and working hours according to the provisions of the Labor Code. As follows:

i.1) The higher salaries and wages paid due to having to work at night or overtime are exempt from tax based on the actual salaries and wages paid due to having to work at night or overtime minus (-) the salary Salary and wages are calculated based on normal working days.

Example 2: Mr. A's normal working day salary according to the provisions of the Labor Code is 40.000 VND/hour.

– In case an individual works overtime on weekdays and is paid 60.000 VND/hour, the tax-free income is:

60.000 VND/hour – 40.000 VND/hour = 20.000 VND/hour

– In case an individual works overtime on a day off or holiday and is paid 80.000 VND/hour, the tax-free income is:

80.000 VND/hour – 40.000 VND/hour = 40.000 VND/hour

i.2) Organizations and individuals paying income must prepare a statement clearly reflecting night work, overtime, and extra wages paid to employees due to night work or overtime. This list is kept at the income paying unit and presented when requested by the tax authority.

k) Pensions are paid by the Social Insurance Fund according to the provisions of the Law on Social Insurance; pension received monthly from the Voluntary Retirement Fund.

Individuals living and working in Vietnam are exempt from tax on pensions paid from abroad.

m) Income from scholarships, including:

m.1) Scholarships received from the State budget include: scholarships from the Ministry of Education and Training, Department of Education and Training, public schools or other types of scholarships sourced from the State budget .

m.2) Scholarships received from domestic and foreign organizations (including living expenses) according to that organization's study promotion support program.

Organizations paying scholarships to individuals mentioned at this point must keep scholarship decisions and scholarship payment documents. In case an individual receives scholarships directly from foreign organizations, the individual receiving income must keep documents and evidence proving that the income received is a scholarship granted by foreign organizations.

n)[17] Income from compensation for life insurance, non-life insurance, and health insurance contracts; compensation for work accidents; compensation and support according to the provisions of law on compensation, support and resettlement; State compensation and other compensation as prescribed by law. Specifically in some cases as follows:

n.1) Income from compensation for life, non-life, and health insurance contracts is the amount of money an individual receives from a life, non-life, or health insurance organization. insured person as agreed in the signed insurance contract. The basis for determining this compensation is the document or compensation decision of the insurance organization or court and proof of compensation payment.

n.2) Income from labor accident compensation is the amount of money an employee receives from the employer or social insurance fund due to an accident while participating in work. The basis for determining this compensation is the compensation document or decision of the employer or court and documents of labor accident compensation payments.

n.3) Income from compensation and support according to the provisions of law on compensation, support and resettlement is compensation and support due to land recovery by the State, including income from Economic organizations provide compensation and support when carrying out land recovery according to regulations.

The basis for determining income from compensation and support according to the provisions of law on compensation, support and resettlement is the decision of the competent State agency on land recovery, compensation and resettlement. Residence and compensation payment documents.

n.4) Income from State compensation and other compensation according to the provisions of the law on State compensation is the amount of money individuals are compensated for due to incorrect decisions on sanctioning administrative violations by people. authority, of a competent State agency causing damage to the rights of individuals; Income from compensation for unjustly accused people is decided by competent agencies in criminal proceedings. The basis for determining this compensation is the decision of the competent State agency forcing the agency or individual who made the wrong decision to pay compensation and compensation payment documents.

n.5) Income from compensation for non-contractual damages according to the provisions of the Civil Code.

p) Income received from charitable funds permitted to be established or recognized by competent State agencies, operating for charitable, humanitarian, and study promotion purposes, not for profit.

The charity fund mentioned at this point is a charity fund established and operating according to the provisions of Decree No. 30/2012/ND-CP dated April 12, 4 of the Government on the organization and operation of social funds. , charity fund.

The basis for determining income received from tax-exempt charitable funds at this point is the document or decision to award the income of the charitable fund and documents of payment of money and in-kind from the charitable fund.

q) Income received from foreign aid sources for charitable and humanitarian purposes in the form of Government and non-Government approved by competent State agencies.

The basis for determining tax-exempt income at this point is a document from a competent State agency approving the receipt of aid.

r)[18] Income from salaries and wages of Vietnamese seafarers received by working for foreign shipping companies or Vietnamese shipping companies that transport internationally.

s)[19] The income of individuals who are ship owners, individuals who have the right to use the ship, and individuals working on board the ship is derived from the provision of goods and services directly serving offshore fishing activities.

2. Procedures and tax exemption documents for tax exemption cases mentioned in Points a, b, c, d, dd, Clause 1, this Article are implemented according to the guiding documents on tax administration.

Article 4. Tax reduction

According to the provisions of Article 5 of the Personal Income Tax Law, Article 5 of Decree No. 65/2013/ND-CP, taxpayers encounter difficulties due to natural disasters, fires, accidents, and serious diseases that affect their ability to If you pay tax, you will be considered for a tax reduction corresponding to the level of damage but not exceeding the tax amount payable. As follows:

1. Determine the tax amount to be reduced

a) Tax reduction consideration is carried out according to the tax year. Taxpayers who encounter difficulties due to natural disasters, fires, accidents, or serious illnesses in any tax year will be considered for a reduction in the tax amount payable for that tax year.

b) The tax amount payable as a basis for considering tax reduction is the total amount of personal income tax that the taxpayer must pay in the tax year, including:

b.1) Personal income tax paid or deducted for income from capital investment, income from capital transfer, income from real estate transfer, income from winning prizes, income from copyright rights, income from commercial franchises, income from inheritance; income from gifts.

b.2) Personal income tax payable on income from business and income from salaries and wages.

c) The basis for determining the level of damage eligible for tax reduction is the total actual cost to repair the damage minus (-) the compensation received from the insurance organization (if any) or from the organization, individual causing the accident (if any).

d) The reduced tax amount is determined as follows:

d.1) In case the tax amount payable in the tax year is greater than the level of damage, the tax amount is reduced by the level of damage.

d.2) In case the tax amount payable in the tax year is less than the level of damage, the tax amount reduced is equal to the tax amount payable.

2. Procedures and documents for tax reduction consideration are carried out according to guiding documents on tax management.

Article 5.[20] (repealed)

Article 6.[21] (repealed)

Chapter II

TAX BASIS FOR RESIDENT INDIVIDUALS

Article 7. Tax basis for taxable income [22] from salaries and wages

Tax basis for [23] Income from salaries and wages is taxable income and tax rates, specifically as follows:

1. Taxable income is determined by taxable income according to the instructions in Article 8 of this Circular minus (-) the following deductions:

a) Family deductions according to the instructions in Clause 1, Article 9 of this Circular.

b) Insurance contributions and voluntary pension funds according to the instructions in Clause 2, Article 9 of this Circular.

c) Charitable, humanitarian, and study promotion contributions according to the instructions in Clause 3, Article 9 of this Circular.

2. Tax rate

Personal income tax rate on income [24] from salaries and wages are applied according to the partially progressive tax schedule specified in Article 22 of the Law on Personal Income Tax, specifically as follows:

3. How to calculate tax

Personal income tax on income [25] from salary and wages is the total tax calculated for each income level. The tax amount calculated for each income level is equal to the taxable income of the income level multiplied (×) by the corresponding tax rate of that income level.

To facilitate calculation, the shortened calculation method can be applied according to Appendix No. 01/PL-TNCN issued with this Circular.

Example 4: Ms. C has an income from salary and wages in the month of 40 million VND and pays insurance payments of: 7% social insurance, 1,5% health insurance on salary. Ms. C raises 2 children under 18 years old. During the month, Ms. C did not contribute to charity, humanitarian causes, or education promotion. Personal income tax temporarily paid in the month of Ms. C is calculated as follows:

– Ms. C's taxable income is 40 million VND.

– Ms. C is entitled to the following deductions:

+ Family deduction for yourself: 9 million VND

+ Family deduction for 02 dependents (2 children):

3,6 million VND × 2 = 7,2 million VND

+ Social insurance, health insurance:

40 million VND × (7% + 1,5%) = 3,4 million VND

Total deductions:

9 million VND + 7,2 million VND + 3,4 million VND = 19,6 million VND

– Ms. C's taxable income is:

40 million VND – 19,6 million VND = 20,4 million VND

– Tax amount payable:

Method 1: Tax amount payable is calculated according to each level of the Partial Progressive Tax Schedule:

+ Level 1: taxable income up to 5 million VND, tax rate 5%:

5 million VND × 5% = 0,25 million VND

+ Level 2: taxable income over 5 million VND to 10 million VND, tax rate 10%:

(10 million VND – 5 million VND) × 10% = 0,5 million VND

+ Level 3: taxable income over 10 million VND to 18 million VND, tax rate 15%:

(18 million VND – 10 million VND) × 15% = 1,2 million VND

+ Level 4: taxable income over 18 million VND to 32 million VND, tax rate 20%:

(20,4 million VND – 18 million VND) × 20% = 0,48 million VND

– The total tax amount Ms. C must temporarily pay in the month is:

0,25 million VND + 0,5 million VND + 1,2 million VND + 0,48 million VND = 2,43 million VND

Method 2: The tax amount payable is calculated using the shortened method:

Taxable income in the month of 20,4 million VND is taxable income of level 4. The personal income tax payable is as follows:

20,4 million VND × 20% – 1,65 million VND = 2,43 million VND

4. Convert tax-excluding income into taxable income

In case an organization or individual pays income from salaries or wages to employees according to the instructions in Clause 2, Article 2 of this Circular that does not include tax, the income excluding tax must be converted into calculated income. tax according to Appendix No. 02/PL-TNCN issued with this Circular to determine taxable income. As follows:

a)[26] Income used as a basis for conversion into taxable income is actual income (excluding tax-exempt income) plus (+) benefits paid by the employer on behalf of the employee (if any). ) minus (-) deductions. In case the employer applies the policy of "presumptive tax", "presumed house rent", the income used as a basis for conversion into taxable income does not include "presumptive tax", "house rent". assumption". In case the payments on behalf include house rent, the house rent shall be included in the income as a basis for conversion by the actual amount paid but must not exceed 15% of the total taxable income arising at the unit regardless of the place of payment. income (excluding actual rent, electricity, water and accompanying services, "assumed rent" (if any)).

Formula to determine income as a basis for conversion:

In which:

– Actual income is the salary and wages excluding taxes that the employee receives monthly (excluding tax-exempt income).

– Substitute payments are monetary or non-monetary benefits paid by the employer to the employee according to the instructions in Point dd, Clause 2, Article 2 of Circular No. 111/2013/TT-BTC and Clause 2, Clause 3, Clause 4 Article 11 Circular No. 92/2015/TT-BTC.

– Deductions include: family deductions; deductions for insurance contributions and voluntary pension funds; Deductions for charitable, humanitarian, and study promotion contributions according to the instructions in Article 9 of Circular No. 111/2013/TT-BTC and Article 15 of Circular No. 92/2015/TT-BTC.

b) In case an individual is subject to tax finalization according to regulations, the taxable income of the year is the total taxable income of each month determined on the basis of converted taxable income. In case an individual has tax-excluding income from many income-paying organizations, the taxable income of the year is the total taxable income of each month at the income-paying organizations during the year.

Example 7: Suppose Mr. D in example 6 above, in addition to income at company month. Company Y also pays personal income tax for Mr. D.

Mr. D's personal income tax finalization in 2014 is as follows:

– At company X, Mr. D's annual taxable income is:

42,687 million VND x 12 months = 512,244 million VND

– At company Y:

+ Monthly taxable income (converted according to Appendix No. 02/PL-TNCN):

(12 million VND – 0,75 million VND)/0,85 = 13,235 million VND

+ Annual taxable income at company Y:

13,235 million VND x 5 months = 66,175 million VND

– Mr. D's total taxable income in 2014:

512,244 million VND + 66, 175 million VND = 578,419 million VND

– Monthly taxable income:

(578,419 million VND : 12 months) – (9 million VND + 1,5 million VND) = 37,702 million VND

– Personal Income Tax payable during the year:

(37,702 million VND × 25% – 3,25 million VND) × 12 months = 74,105 million VND.

5.[27] (repealed)

6.[28] The tax base for the accumulated premiums for purchasing optional insurance is the accumulated premiums for purchasing life insurance (excluding voluntary pension insurance) and other optional insurance provided by the employer. purchases or contributions for employees and a 10% deduction rate.

In case the employer buys life insurance for the employee (excluding voluntary pension insurance), other optional insurance with accumulated premiums from the established insurance enterprise and Operating in accordance with Vietnamese law, employees are not included in taxable income when employers buy insurance. By the time the contract expires, the insurance company is responsible for deducting tax at the rate of 10% on the accumulated premium corresponding to the portion purchased by the employer for the employee from July 01, 7. 2013. In case the accumulated fee is paid in multiple installments, tax will be deducted at the rate of 10% corresponding to each cumulative fee payment.

In case the employer buys life insurance for the employee (excluding voluntary pension insurance), other optional insurance with accumulated premiums from an unestablished insurance enterprise and operating under Vietnamese law and are allowed to sell insurance in Vietnam, the employer is responsible for deducting tax at the rate of 10% on the insurance premium amount purchased or contributed before paying the employee's salary. dynamic.

Insurance companies are responsible for separately monitoring life insurance premiums and other optional insurance purchased or contributed by employers for employees as a basis for calculating personal income tax.

Article 8. Determination of taxable income [29] from salaries and wages

1.[30] (repealed)

2. Taxable income from salaries and wages

a) Taxable income from salaries and wages is determined by the total amount of salaries, wages, remunerations, and other income of the nature of salaries and wages that the taxpayer receives in the calculation period tax according to the instructions in Clause 2, Article 2 of this Circular.

b) Time to determine taxable income.

The time to determine taxable income for income from salaries and wages is the time the organization or individual pays income to the taxpayer.

Particularly, the time of determining taxable income for accumulated premiums for purchasing insurance products according to the instructions in Point dd.2, Clause 2, Article 2 of this Circular is the time the insurance enterprise [31] pay insurance.

3.[32] (repealed)

Article 9. Deductions

Deductions according to the instructions in this Article are amounts deducted from an individual's taxable income before determining taxable income from salaries and wages. [33]. As follows:

1. Family circumstances deduction

According to the provisions of Article 19 of the Law on Personal Income Tax; Clause 4, Article 1 of the Law amending and supplementing a number of articles of the Law on Personal Income Tax; Article 12 of Decree No. 65/2013/ND-CP, family deductions are made as follows:

a) Family deduction is the amount deducted from taxable income before calculating tax on income [34] income from salaries and wages of taxpayers who are resident individuals.

… [35]

b) Family deduction level

b.1) For taxpayers, it is 9 million VND/month, 108 million VND/year.

b.2) For each dependent, it is 3,6 million VND/month.

c) Principles for calculating family deductions

c.1) Family deductions for taxpayers themselves:

c.1.1) Taxpayers have many sources of income from salaries and wages [36] At one point in time (calculated monthly), the taxpayer chooses to calculate family deductions for himself in one place.

c.1.2) For foreigners who are individuals residing in Vietnam, family deductions are calculated for themselves from January or from the month of arriving in Vietnam in case the individual is present in Vietnam for the first time until January. terminate the labor contract and leave Vietnam within the tax year (calculated in full on a monthly basis).

Example 8: Mr. E is a foreigner who has come to Vietnam to work continuously since March 01, 3. On November 2014, 15, Mr. E ended his labor contract and returned home. From March 11, 2014 until he returned home, Mr. E was present in Vietnam for over 01 days. Thus, in 3, Mr. E is a resident and is entitled to a family deduction for himself from January to the end of November 2014.

Example 9: Ms. G is a foreigner who came to Vietnam for the first time on September 21, 9. On June 2013, 15, Ms. G ended her labor contract and left Vietnam. During the period from September 6, 2014 to June 21, 9, Ms. G was present in Vietnam for 2013 days. Thus, in the first tax year (from September 15, 6 to September 2014, 187), Ms. G is determined to be a resident of Vietnam and is entitled to family deductions for herself from September /21 to the end of June 9.

c.1.3) In case an individual has not deducted for himself or herself for less than 12 months during the tax year, the deduction will be for full 12 months when performing tax finalization according to regulations.

c.2) Family allowance deduction for dependents

c.2.1) Taxpayers are entitled to family deductions for dependents if the taxpayer has registered for tax and been issued a tax code.

c.2.2) When a taxpayer registers for family deductions for dependents, the tax authority will issue a tax code for the dependent and a temporary family deduction will be calculated for the year from registration. For dependents who have registered for family deductions before the effective date of this Circular, they will continue to receive family deductions until they are granted a tax code.

c.2.3) In case the taxpayer has not calculated family deductions for dependents in the tax year, the deductions for dependents will be calculated from the month the care obligation arises when the taxpayer performs tax finalization. and registered for family deductions for dependents. Particularly for other dependents, according to the instructions in item d.4, point d, clause 1, this Article, the deadline to register for family deductions is December 31 of the tax year. Past the above deadline, the Family deductions cannot be calculated for that tax year.

c.2.4) Each dependent can only be counted as a deduction once for a taxpayer in a tax year. In case multiple taxpayers share a dependent to care for, the taxpayer can agree to register for family deductions for one taxpayer.

d) Dependents include:

d.1) Children: biological children, legally adopted children, illegitimate children, stepchildren of the wife, stepchildren of the husband, specifically including:

d.1.1) Children under 18 years old (calculated by month).

Example 10: Mr. H's children born on July 25, 7 are counted as dependents from July 2014.

d.1.2) Children 18 years of age or older are disabled and unable to work.

d.1.3) Children studying in Vietnam or abroad at the university, college, professional high school, vocational level, including children 18 years or older who are studying in high school (including during their studies) Waiting for university entrance exam results from June to September of 6th grade) have no income or have an average monthly income of the year from all sources of income not exceeding 9 VND.

d.2) The taxpayer's spouse meets the conditions in Point dd, Clause 1, this Article.

d.3) Biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; The taxpayer's legal adoptive father and adoptive mother meet the conditions in Point dd, Clause 1, this Article.

d.4) Other helpless individuals that taxpayers are directly caring for and who meet the conditions in point dd, clause 1, this Article include:

d.4.1) Taxpayers' biological brothers, sisters and brothers.

d.4.2) Grandfather and grandmother; grandfather grandmother; paternal aunt, paternal aunt, paternal uncle, paternal uncle, paternal uncle of the taxpayer.

d.4.3) Taxpayer's biological grandchildren include: children of biological brothers, sisters and brothers.

d.4.4) Persons who must directly take care of other people according to the provisions of law.

d) Individuals who are counted as dependents according to the instructions in sections d.2, d.3, d.4, point d, clause 1, this Article must meet the following conditions:

dd.1) A person of working age must simultaneously satisfy the following conditions:

dd.1.1) Being disabled, unable to work.

d.1.2) Have no income or have an average monthly income of the year from all income sources that does not exceed 1.000.000 VND.

d.2) For people outside working age, they must have no income or have an average monthly income of the year from all sources of income not exceeding 1.000.000 VND.

e) People with disabilities and inability to work according to the instructions in item dd.1.1, point dd, clause 1 of this Article are people who are regulated by the law on people with disabilities and people with diseases who do not have a disability. working ability (such as AIDS, cancer, chronic kidney failure, etc.).

g)[37] Documents proving dependents

g.1) For children:

g.1.1) Children under 18 years old: Documents proving that they are A photocopy of the Birth Certificate and a photocopy of the Identity Card or Citizen Identification Card (if any).

g.1.2) Children aged 18 years or older are disabled and unable to work, supporting documents include:

g.1.2.1) A copy of the Birth Certificate and a copy of the National Identity Card or Citizen's Identity Card (if any).

g.1.2.2) A copy of the certificate of disability in accordance with the law on people with disabilities.

g.1.3) The child is studying at the educational levels as guided in Item d.1.3, Point d, Clause 1 of this Article, supporting documents include:

g.1.3.1) Copy of Birth Certificate.

g.1.3.2) A photocopy of the student ID card or a statement certified by the school or another document proving that you are studying at a university, college, professional high school, high school or school. profession.

g.1.4) In the case of an adopted child, illegitimate child, stepchild, in addition to the documents for each of the above cases, the supporting documents need to have other documents to prove the relationship such as: a copy of the decision decision on recognition of child adoption, decision on recognition of father, mother and child by competent state agencies...

g.2) For spouses, supporting documents include:

– Photocopy of National Identity Card or National Identity Card.

– A photocopy of the certificate of residence information or the Notice of personal identification number and information in the National Population Database or another document issued by the Public Security Authority (proving the relationship spouse) or Copy of Marriage Certificate.

In case the spouse is of working age, in addition to the above-mentioned documents, the supporting dossier needs to have other documents proving the dependent's inability to work such as a photocopy of the Certificate of Disability as prescribed by the law. the law on disabled people for disabled people who are unable to work, photocopies of medical records for people suffering from diseases unable to work (such as AIDS, cancer, chronic kidney failure, ..) .

g.3) For biological father, natural mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, lawful adoptive father, lawful adoptive mother, the supporting documents include:

– Photocopy of National Identity Card or National Identity Card.

– Legal documents to determine the relationship of dependents with taxpayers such as photocopy of Certificate of Residence Information or Notice of personal identification number and information in the National Database on Population residence certificate or other papers issued by the police agency, birth certificate, decision on recognition of father, mother and child by a competent state agency.

If you are of working age, in addition to the above-mentioned documents, the supporting documents need to have additional documents proving that the person is disabled and unable to work, such as a photocopy of the Certificate of Disability as prescribed by law. the law on people with disabilities for disabled people who are unable to work, a copy of medical records for people suffering from diseases unable to work (such as AIDS, cancer, chronic kidney failure,...).

g.4) For other individuals as guided in Item d.4, Point d, Clause 1 of this Article, the supporting documents include:

g.4.1) A copy of the National Identity Card or Citizen's Identity Card or Birth Certificate.

g.4.2) Legal documents to determine the responsibility for nurturing in accordance with the law.

In case the dependent is of working age, in addition to the above-mentioned documents, the supporting dossier must have additional documents proving inability to work such as a photocopy of the Certificate of Disability in accordance with the provisions of the law on labor. people with disabilities for people with disabilities who are unable to work, a copy of medical records for people with diseases unable to work (such as AIDS, cancer, chronic kidney failure,...).

Legal documents in Item g.4.2, Point g, Clause 1 of this Article are any legal documents that determine the taxpayer's relationship with dependents such as:

- Photocopy of documents defining the obligation to nurture as prescribed by law (if any).

– A photocopy of the Certificate of Residence Information or the Notice of Personal Identification Number and information in the National Database on Population or another document issued by a Public Security Authority.

– The taxpayer's self-declaration made according to the form promulgated together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration, certified by the People's Committee of the commune where the taxpayer resides, regarding the fact that the wife belong to live with.

– Self-declaration of the taxpayer according to the form issued with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration with confirmation from the People's Committee of the commune where the dependent is residing on the matter. Dependent currently resides locally and has no one to care for her (in case she doesn't live with her).

g.5) If a resident is a foreigner, if there are no documents according to the instructions for each specific case mentioned above, there must be similar legal documents as a basis for proving dependents.

g.6) For taxpayers working in economic organizations, administrative agencies, and public service agencies who have parents, spouses, children, and other people counted as dependents clearly stated in the taxpayer's resume, documents proving dependents must follow the instructions in sections g.1, g.2, g.3, g.4, g.5, point g, clause 1, This Article or just the Dependent Registration Declaration according to the form issued with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance guiding the implementation of a number of articles of Law on Tax Administration and Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration with confirmation from the Head of the unit on the left side of the declaration.

The head of the unit is only responsible for the following: full name of the dependent, year of birth and relationship with the taxpayer; other contents, taxpayers themselves declare and take responsibility.

g.7) From the date the Tax Authority announces completion of data connection with the National Population Database, taxpayers do not have to submit documents proving the above dependents if the information in These documents are available in the National Population Database.

h) Declare deductions for dependents

h.1) Taxpayers have income [38] From salary or wages of 09 million VND/month or less, no dependent declaration is required.

h.2) Taxpayers have income [39] from salary and wages over 09 million VND/month to receive family deductions for dependents declaring as follows:

h.2.1) For taxpayers with income from salaries and wages

h.2.1.1) Register dependents

h.2.1.1.1) Registering dependents for the first time:

Taxpayers with income from salaries or wages register dependents according to the form issued with the guiding document on tax administration and submit two (02) copies to the organization or individual paying the income as a basis. Just calculate deductions for dependents.

Organizations and individuals paying income keep one (01) registration copy and submit one (01) registration copy to the directly managing tax agency at the same time as submitting the personal income tax declaration for that tax period. according to the provisions of tax administration law.

Particularly for individuals who directly declare tax to the tax authority, the individual must submit one (01) dependent registration form according to the form issued with the guiding document on tax management to the tax authority directly managing the organization. The organization pays income at the same time as submitting the personal income tax declaration for that tax period according to the provisions of the Law on Tax Administration.

 h.2.1.1.2) Register when there is a change in dependents:

When there is a change (increase or decrease) in dependents, taxpayers must declare additional information about changes in dependents according to the form issued with the guiding document on tax management and submit it to the organization. Individuals paying income or tax authorities for taxpayers who declare taxes directly to tax authorities.

h.2.1.2) Location and deadline for submitting documents proving dependents:

– The location for submitting documents to prove dependents is where the taxpayer submits the dependent registration form.

The income-paying organization is responsible for keeping documents proving dependents and presenting them when tax authorities conduct tax inspections.

– Deadline for submitting documents to prove dependents: within three (03) months from the date of submitting the dependent registration declaration (including cases of registering to change dependents).

Past the above deadline for submitting documents, if the taxpayer does not submit documents proving dependents, they will not receive deductions for dependents and must adjust the tax amount payable.

h.2.2)[40] (repealed)

i) Taxpayers only have to register and submit documents proving each dependent once during the period of calculating family deductions. In case the taxpayer changes his workplace [41] Then register and submit documents proving dependents as in the case of registering dependents for the first time according to the instructions in item h.2.1.1.1, point h, clause 1, this Article.

2. Deduction for insurance premiums and voluntary retirement funds

a) Insurance contributions include: social insurance, health insurance, unemployment insurance, professional liability insurance for some occupations that require compulsory insurance.

b)[42] Contributions to the Voluntary Pension Fund, purchase of voluntary retirement insurance

Contributions to the voluntary pension fund and purchase of voluntary pension insurance are deducted from taxable income according to actual arising but must not exceed one (01) million VND/month for employees participating in such activities. Voluntary retirement products according to the guidance of the Ministry of Finance include both the amount paid by the employer to the employee and the amount paid by the employee themselves (if any), including cases of participation. many funds. The basis for determining deductible income is a photocopy of payment voucher (or fee payment) issued by the voluntary pension fund or insurance enterprise.

c) Foreigners are individuals residing in Vietnam, Vietnamese are individuals residing but working abroad with income [43] from salaries and wages abroad, participating in compulsory insurance payments according to the regulations of the country where the individual resides, holds nationality or works, similar to the provisions of Vietnamese law such as social insurance. , health insurance, unemployment insurance, compulsory professional liability insurance and other compulsory insurances (if any), those insurance premiums can be deducted from taxable income. [44] from salaries and wages when calculating personal income tax.

Foreign individuals and Vietnamese individuals who participate in the above-mentioned insurance payments abroad will have their income temporarily deducted for tax deduction during the year (if there are documents) and calculated according to the official number if Individuals carry out tax finalization according to regulations. In case there are no documents to temporarily reduce the deduction during the year, a one-time deduction will be made when finalizing the tax.

d) Insurance contributions and contributions to the Voluntary Retirement Fund of any year are deducted from the taxable income of that year.

d) Documents proving the deductible insurance amounts mentioned above are a photocopy of the insurance organization's payment receipt or the income-paying organization's confirmation of the deducted and paid insurance amount (in case of In case the organization pays income on behalf).

3. Deduction for charitable, humanitarian and study promotion contributions

a) Charitable, humanitarian, and educational contributions are deducted from taxable income [45] from salaries and wages before tax calculation of taxpayers who are resident individuals, including:

a.1) Contributions to organizations and facilities that care for and nurture children in extremely difficult circumstances, disabled people, and helpless elderly people.

 Organizations that care for children in difficult circumstances and people with disabilities must be established and operate according to the provisions of Decree No. 68/2008/ND-CP dated May 30, 5 of the Government. The government regulates conditions and procedures for establishment, organization, operation and dissolution of social protection establishments; Decree No. 2008/81/ND-CP dated October 2012, 08 of the Government amending and supplementing Decree No. 10/2012/ND-CP dated May 68, 2008 of the Government stipulating conditions and procedures for establishment establishment, organization, operation and dissolution of social protection establishments and Decree No. 30/5/ND-CP dated December 2008, 109 of the Government amending and supplementing a number of articles of Decree No. 2002/ CP dated December 27, 12 of the Government detailing and guiding the implementation of a number of articles of the Labor Code on working hours and rest hours.

Documents to prove contributions to organizations and facilities that care for and nurture children in extremely difficult circumstances, disabled people, and helpless elderly people are legal receipts from the organization or agency. department.

a.2) Contributions to charity funds, humanitarian funds, and study promotion funds established and operating according to the provisions of Decree No. 30/2012/ND-CP dated April 12, 4 of the Government on the organization and operation of social funds, charity funds, activities for charitable, humanitarian, study promotion purposes, not for profit purposes and regulations in other documents related to management , using funding sources.

Documents proving charitable, humanitarian, and study promotion contributions are legal revenue documents issued by central or provincial organizations and funds.

b) Charitable, humanitarian, and study promotion contributions incurred in any year are deducted from the taxable income of that tax year. If the deduction is not exhausted, they cannot be deducted from the taxable income of the tax year. next. The maximum deduction level does not exceed taxable income from salaries and wages [46] of the tax year in which humanitarian and study promotion contributions arise.

Article 10. Tax basis for income from capital investment

The tax basis for income from capital investment is taxable income and tax rate.

1. Taxable income

Taxable income from capital investment is the taxable income that individuals receive according to the instructions in Clause 3, Article 2 of this Circular.

2. Tax rates on income from capital investment apply according to the Full Tax Schedule with a tax rate of 5%.

3. Time to determine taxable income

The time to determine taxable income for income from capital investment is the time when organizations and individuals pay income to taxpayers.

Particularly, the time to determine taxable income for some cases is as follows:

a) For income from the value of increased capital contribution according to the instructions in Point d, Clause 3, Article 2 of this Circular, the time to determine income from capital investment is the time the individual actually receives the income when dissolution of an enterprise, conversion of operating model, division, separation, merger, consolidation of enterprises or when withdrawing capital.

b) For income from profits recorded as capital increase according to the instructions in Point g, Clause 3, Article 2 of this Circular, the time to determine income from capital investment is the time the individual transfers capital or withdraws capital.

c) For income from dividends paid in shares according to the instructions in Point g, Clause 3, Article 2 of this Circular, the time to determine income from capital investment is the time the individual transfers the shares.

d) In case an individual receives income from investing capital abroad in any form, the time to determine taxable income is the time the individual receives the income.

4. How to calculate tax

Article 11. Tax basis for income from capital transfer

1. For income from transfer of capital contribution

The tax basis for income from capital contribution transfer is taxable income and tax rate.

a) Taxable income: Taxable income from capital transfer transfer is determined by the transfer price minus the purchase price of the transferred capital and reasonable expenses related to generating income from capital transfer .

In case an enterprise does accounting in foreign currency and an individual transfers capital contribution in foreign currency, the transfer price and purchase price of the transferred capital are determined in foreign currency. In case an enterprise conducts accounting in Vietnamese Dong and an individual transfers capital contribution in foreign currency, the transfer price must be determined in Vietnamese Dong according to the average exchange rate on the interbank foreign currency market. State Bank of Vietnam announced at the time of transfer.

a.1) Transfer price

Transfer price is the amount of money an individual receives under a capital transfer contract.

In case the transfer contract does not stipulate the payment price or the payment price in the contract is not consistent with the market price, the tax authority has the right to set the transfer price according to the provisions of law on tax administration.

a.2) Purchase price

The purchase price of the transferred capital is the value of the capital contribution at the time of capital transfer.

The value of the capital contribution at the time of transfer includes: the value of the capital contribution to establish the business, the value of the capital contribution of additional contributions, the value of the capital contribution due to acquisition, the value of the capital contribution from recorded profits. capital increase. As follows:

a.2.1) For the capital contribution to establish a business, it is the value of the capital contribution at the time of capital contribution. The value of contributed capital is determined on the basis of accounting books, invoices and documents.

a.2.2) For additional capital contribution, it is the value of the additional capital contribution at the time of additional capital contribution. The value of additional capital contribution is determined on the basis of accounting books, invoices and documents.

a.2.3) For the capital portion due to repurchase, it is the value of that capital portion at the time of purchase. The purchase price is determined based on the capital contribution repurchase contract. In case the contract to repurchase the capital contribution does not have a payment price or the payment price on the contract does not match the market price, the tax authority has the right to set the purchase price according to the law on tax administration.

a.2.4) For the capital portion from profit recorded as capital increase, it is the value of profit recorded as capital increase.

a.3) Relevant expenses that are deductible when determining taxable income from capital transfer activities are actual reasonable expenses incurred related to generating income from capital transfer, with invoices. , valid documents according to regulations, specifically as follows:

a.3.1) Expenses for carrying out the necessary legal procedures for the transfer.

a.3.2) Fees and charges the transferor pays to the budget when carrying out transfer procedures.

a.3.3) Other expenses directly related to capital transfer.

b) Tax rate

Personal income tax rate for income from capital transfer is applied according to the Full Tax Schedule with a tax rate of 20%.

c) Time to determine taxable income

The time to determine taxable income is the time the capital contribution transfer contract takes effect. Particularly in the case of capital contribution by contributed capital, the time to determine taxable income from capital transfer is the time the individual transfers capital or withdraws capital.

d) Tax calculation method

2. For income from securities transfer

The tax basis for securities transfer activities is taxable income and tax rate.

a)[47] Taxable income

Taxable income from securities transfer is determined as the price of each securities transfer.

a.1) Securities transfer price is determined as follows:

a.1.1) For securities of public companies traded on the Stock Exchange, the securities transfer price is the price implemented at the Stock Exchange. The exercise price is the security price determined from the results of order matching or the price formed from agreed transactions at the Stock Exchange.

a.1.2) For securities other than those mentioned above, the transfer price is the price stated in the transfer contract or the actual transfer price or the price according to the accounting books of the unit with the transferred securities at the time of transfer. Prepare the most recent financial report according to the provisions of law on accounting before the time of transfer.

b)[48] Tax rate and tax calculation:

Individuals transferring securities pay tax at the tax rate of 0,1% on the securities transfer price each time.

How to calculate tax:

c) Time to determine taxable income

The time to determine taxable income from securities transfer activities is determined as follows:

c.1) For securities of public companies traded on the Stock Exchange, it is the time when the taxpayer receives income from securities transfer.

c.2) For securities of public companies that are not traded on the Stock Exchange but only transfer ownership through the Securities Depository Center's transfer system, the time of ownership transfer is own securities at the Securities Depository Center.

c.3) For securities not falling into the above cases, it is the time the securities transfer contract takes effect.

c.4) In the case of capital contribution by securities without having to pay tax when contributing capital, the time to determine income from securities transfer due to capital contribution is the time the individual transfers capital or withdraws capital.

d) In case of receiving dividends in shares.

In case of receiving dividends in shares, individuals do not have to pay personal income tax when receiving shares. When transferring these shares, individuals must pay personal income tax on income from capital investment and income from securities transfer, specifically as follows:

d.1) The basis for determining the amount of personal income tax payable on income from capital investment is the value of dividends recorded in accounting books or the number of shares actually received multiplied (×) by par value of that stock and the personal income tax rate on income from capital investment.

In case the transfer price of shares received as dividends is lower than par value, personal income tax on capital investment activities shall be calculated at the market price at the time of transfer.

After receiving dividends in shares, if an individual transfers shares of the same type, they must declare and pay personal income tax on dividends received in shares until the number of shares received as dividends runs out.

d.2) The basis for determining the amount of personal income tax payable on income from securities transfer is determined according to the instructions in Point b, Clause 2, this Article.

Example 12: Mr. K is a shareholder of joint stock company X (listed on the Stock Exchange). In 2011, Mr. K received 5.000 shares (CP) paid as dividends from Company X (par value of the shares is 10.000 VND). In February 02, Mr. K transferred 2014 shares of company X at a price of 2.000 VND/share. In August 30.000, Mr. K transferred 8 shares at a price of 2014 VND/share.

When transferring, Mr. K must pay personal income tax on income from capital investment and income from securities transfer, specifically as follows:

* For the transfer in February 02

– Personal income tax on income from capital investment:

(2.000 shares × 10.000 VND) × 5% = 1.000.000 VND

– Personal income tax (temporary payment) on income from securities transfer:

(2.000 shares × 30.000 VND) × 0,1% = 60.000 VND

* For the transfer in February 8

– Personal income tax on income from capital investment:

(3.000 shares × 10.000 VND) × 5% = 1.500.000 VND

– Personal income tax (temporary payment) on income from securities transfer:

(7.000 shares × 20.000 VND) × 0,1% = 140.000 VND

Article 12. Tax basis for income from real estate transfer[49]

The basis for calculating tax on income from real estate transfer is the transfer price each time and the tax rate.

1. Transfer price

a) The transfer price for the transfer of land use rights without construction on the land is the price stated in the transfer contract at the time of transfer.

In case the transfer contract does not state the price or the price on the transfer contract is lower than the land price prescribed by the Provincial People's Committee at the time of transfer, the transfer price is determined according to the land price list issued by the People's Committee. Provincial level regulations at the time of transfer.

b) The transfer price for the transfer of land use rights associated with construction works on land, including houses and construction works formed in the future, is the price stated in the transfer contract at the time of transfer.

In case the transfer contract does not state the land price or the land price on the transfer contract is lower than the price prescribed by the Provincial People's Committee, the land transfer price is the price prescribed by the Provincial People's Committee at the time of transfer contract. transfer according to the provisions of land law.

In case of transferring a house attached to land, the value of the house, infrastructure and architectural works attached to the land is determined based on the price for calculating the house registration fee prescribed by the Provincial People's Committee. . In case the Provincial People's Committee does not have regulations on prices for calculating house registration fees, it will be based on the regulations of the Ministry of Construction on house classification, basic construction standards and norms, and residual value. reality of works on land.

For houses and construction projects formed in the future, the contract does not state the transfer price or the transfer price is lower than the capital contribution ratio on the total contract value multiplied by the land price and registration fee calculation price. For construction works prescribed by the Provincial People's Committee, the transfer price is determined according to the Committee price multiplied by the capital contribution ratio on the total contract value. In case the Provincial People's Committee does not have regulations on unit prices, the project construction investment capital rate announced by the Ministry of Construction will apply at the time of transfer.

 c) The transfer price for the transfer of land lease or water surface lease rights is the price stated in the contract at the time of transfer of ground lease or water surface lease rights.

In case the sublease unit price on the contract is lower than the price prescribed by the Provincial People's Committee at the time of sublease, the sublease price is determined based on the price list prescribed by the Provincial People's Committee.

2. Tax rate

The tax rate on real estate transfer is 2% of the transfer price or sublease price.

3. Time to calculate tax from real estate transfer is determined as follows:

– In case the transfer contract does not have an agreement that the buyer is the taxpayer on behalf of the seller, the tax calculation time is the time the transfer contract takes effect according to the provisions of law;

– In case the transfer contract has an agreement that the buyer is the taxpayer on behalf of the seller, the tax calculation time is the time of carrying out procedures to register ownership and use rights of real estate.

In case an individual receives a transfer of a house formed in the future, land use rights associated with a future construction project is the time the individual submits a tax declaration to the tax authority.

4. How to calculate tax

a) Personal income tax on income from real estate transfer is determined as follows:

b) In case of co-owned real estate transfer, the tax liability is determined separately for each taxpayer according to the real estate ownership ratio. The basis for determining ownership ratio is legal documents such as: initial capital contribution agreement, will or court division decision, etc. In case there are no legal documents, the tax liability of each payer is Tax is determined according to the average rate.

Article 13. Tax basis for income from copyright

The tax basis for income from royalties is taxable income and tax rate.

1. Taxable income

Taxable income from royalties is the income exceeding 10 million VND under the transfer contract, regardless of the number of payments or receipts that the taxpayer receives when transferring or transferring the right to use. objects of intellectual property rights and technology transfer.

In case the same object of intellectual property rights or technology transfer but the transfer contract or transfer of use rights is made into multiple contracts with the same object of use, the taxable income is the income exceeding 10 million VND on the total contracts for transfer and transfer of use rights

In case the subject of transfer or transfer of rights is a co-owner, the taxable income is divided between each individual owner. The division ratio is based on the certificate of ownership or use rights from the competent State agency.

2. Personal income tax rate on income from copyright is applied according to the Full Tax Schedule with a tax rate of 5%.

3. Time to determine taxable income

The time to determine taxable income from copyright is the time of royalty payment.

4. How to calculate tax

Article 14. Tax basis for income from commercial franchising

The tax basis for income from franchising is taxable income and tax rate.

1. Taxable income

Taxable income from franchising is the income exceeding 10 million VND under the franchise contract, regardless of the number of payments or receipts that the taxpayer receives.

In case the same subject of commercial rights but the transfer is made into multiple contracts, the taxable income is the portion exceeding 10 million VND on the total franchise contracts.

2. Tax rate

The personal income tax rate on income from franchises applied according to the Full Tax Schedule is 5%.

3. Time to determine taxable income

The time to determine taxable income from franchising is the time of payment of the franchise fee between the franchisee and the franchisor.

4. How to calculate tax

Article 15. Tax basis for income from winning prizes

The tax basis for income from winning prizes is taxable income and tax rate.

1. Taxable income

Taxable income from winning prizes is the prize value exceeding 10 million VND that the taxpayer receives for each prize win regardless of the number of times the prize is received.

In case of a prize but there are many winners, the taxable income is divided among each prize recipient. The winner must present legal proof. In case there is no legal basis to prove it, the winning income is calculated for an individual. In case an individual wins multiple prizes in one game, taxable income is calculated on the total value of the prizes.

Taxable income for some prize-winning games, specifically as follows:

a) For lottery winnings, the total prize value exceeds 10 million VND on one (01) lottery ticket received in a drawing without any deductions.

b) For promotional prizes in kind, the value of the promotional product exceeding 10 million VND is converted into money at the market price at the time of receiving the prize without deducting any expenses.

c)[50] For winning prizes in the form of betting, the bet is the entire prize value exceeding 10 million VND that the participant receives without deducting any expenses.

2. Personal income tax rate for income from winning prizes is applied according to the Full Tax Schedule with a tax rate of 10%.

3. Time to determine taxable income

The time to determine taxable income for income from winning prizes is the time the organization or individual pays the prize to the winner.

4. How to calculate tax:

Article 16. Basis for calculating tax from inheritance and gifts

The tax basis for income from inheritance and gifts is taxable income and tax rate.

1. Taxable income

Taxable income from receiving inheritance or gifts is the value of the property received as inheritance or gift exceeding 10 million VND each time it is received. The value of property received as inheritance or gift is determined for each case, specifically as follows:

a)[51] For inheritances and gifts of securities: the value of the inherited assets is the value of the inherited assets or gifts exceeding 10 million VND on all securities received without any deduction. Any expenses at the time of registering transfer of ownership. As follows:

a.1) For securities traded on the Stock Exchange: the value of the securities is based on the reference price on the Stock Exchange at the time of registration of securities ownership.

a.2) For securities other than the above cases: the value of the securities is based on the accounting book value of the company issuing that type of securities at the time of preparing the most recent financial statement according to regulations. provisions of law on accounting before the time of registering securities ownership.

b) For inheritances and gifts that are capital contributions in economic organizations and business establishments: income for tax calculation is the value of the capital contribution determined based on the accounting book value of the company. company at the latest time before the time of registering ownership of the capital contribution.

c) For inheritances and gifts that are real estate: the value of real estate is determined as follows:

c.1) For real estate that is the value of land use rights, the value of land use rights is determined based on the Land Price List prescribed by the Provincial People's Committee at the time the individual carries out the procedures. Register real estate use rights.

c.2) For real estate that is houses and architectural works on land, the real estate value is determined based on the regulations of the competent State management agency on house value classification; regulations on basic construction standards and norms promulgated by competent State management agencies; The remaining value of the house or architectural work at the time of carrying out ownership registration procedures.

In case it cannot be determined according to the above regulations, it is based on the registration fee calculation price prescribed by the Provincial People's Committee.

d)[52] For inheritances and gifts of other assets that must have their ownership or use rights registered with the State management agency: the asset value is determined on the basis of the registration fee calculation price list issued by the Commission. Provincial-level People's Committee regulations at the time individuals carry out procedures to register ownership and use rights of inherited assets or gifts.

In case the individual receiving an inheritance or gift is imported property and the individual receiving the inheritance or gift must pay taxes related to the import of property, the value of the property will serve as the basis for calculating income tax. For individuals who inherit gifts, it is the registration fee calculation price prescribed by the Provincial People's Committee at the time of carrying out procedures for registering ownership and use rights of property minus (-) taxes at the stage of registration. Imports that individuals submit themselves according to regulations.

2. Tax rate: Personal income tax rate for inheritance and gifts is applied according to the Full Tax Schedule with a tax rate of 10%.

3. Time to determine taxable income

The time to determine taxable income from inheritance or gifts is the time the individual carries out procedures to register ownership and use rights of inherited assets or gifts.

4. How to calculate tax payable

Chapter III

TAX BASIS FOR NON-RESIDENT INDIVIDUALS

Article 17. For income from business

Personal income tax on income from business of non-resident individuals is determined by revenue from production and business activities multiplied (×) by the tax rate.

1. Revenue:

Revenue from business activities of non-resident individuals is determined as revenue used as a basis for tax calculation from business activities of resident individuals according to the instructions in Clause 1, Article 8 of this Circular.

2. Tax rate

Personal income tax rates for business income of non-resident individuals are prescribed for each field and industry of production and business as follows:

a) 1% for commodity trading activities.

b) 5% for service business activities.

c) 2% for production, construction, transportation and other business activities.

In case a non-resident individual has revenue from many different production and business fields and industries but cannot separate the revenue of each field and industry, the personal income tax rate is applied according to The highest tax rate for actual fields and industries operating on all revenue.

Article 18. For income from salaries and wages

1. Personal income tax on income from salaries and wages of non-resident individuals is determined by taxable income from salaries and wages (×) with a tax rate of 20%.

2. Taxable income from salaries and wages of non-resident individuals is determined as for personal income taxable income from salaries and wages of resident individuals according to the instructions in Clause 2 of Article 8 This Circular.

The determination of personal income taxable income from salaries and wages in Vietnam in case a non-resident individual works in Vietnam and abroad at the same time but cannot separate the income generated in Vietnam. Nam does it according to the following formula:

a) In case a foreign individual is not present in Vietnam:

In which: The total number of working days in a year is calculated according to the regime specified in the Labor Code of Vietnam.

b) For cases where foreigners are present in Vietnam:

Other taxable incomes (before tax) arising in Vietnam at points a, b above are other monetary or non-monetary benefits that employees enjoy in addition to salaries and wages paid by the employer. workers pay or pay on behalf of employees.

Article 19. For income from capital investment

Personal income tax on income from capital investment of non-resident individuals is determined by the total taxable income that non-resident individuals receive from capital investments in organizations and individuals in Vietnam. Multiply (×) by the tax rate of 5%.

Taxable income and time to determine personal income taxable income from capital investment of non-resident individuals are determined as for taxable income and time to determine personal income taxable income. from capital investment of resident individuals according to the instructions in Clause 1, Clause 3, Article 10 of this Circular.

Article 20. For income from capital transfer

1. Personal income tax on income from capital transfer of non-resident individuals is determined by the total amount of money the non-resident individual receives from the transfer of capital at Vietnamese organizations and individuals. Men (×) with a tax rate of 0,1%, regardless of whether the transfer is made in Vietnam or abroad.

The total amount of money that a non-resident individual receives from the transfer of capital at Vietnamese organizations and individuals is the capital transfer price without deducting any expenses, including the cost price.

2. Transfer price for each specific case is determined as follows:

a. In case of transferring capital contribution, the transfer price is determined as for resident individuals according to the instructions in Point a.1, Clause 1, Article 11 of this Circular.

b. In case of securities transfer, the transfer price is determined as for resident individuals according to the instructions in Point a.1, Clause 2, Article 11 of this Circular.

3. Time to determine taxable income:

a) For income from capital transfer of non-resident individuals, it is the time the capital transfer contract takes effect.

b) Income from securities transfer of non-resident individuals is determined as for resident individuals according to the instructions in Point c, Clause 2, Article 11 of this Circular.

Article 21. For income from real estate transfer

1. Personal income tax on income from real estate transfer in Vietnam of non-resident individuals is determined by the real estate transfer price multiplied by (×) with a tax rate of 2%.

The real estate transfer price of a non-resident individual is the entire amount of money the individual receives from the real estate transfer without deducting any expenses, including the cost price.

2. The real estate transfer price of a non-resident individual in each specific case is determined the same as determining the real estate transfer price of a resident individual according to the instructions at Points a.1, b.1, c.1, d.1, Clause 1, Article 12 of this Circular.

3. The time to determine income from real estate transfer is the time the non-resident individual carries out real estate transfer procedures according to the provisions of law.

Article 22. For income from copyrights and commercial franchises

1. Tax on income from copyright

a) Tax on income from copyright of non-resident individuals is determined by the income exceeding 10 million VND according to each transfer contract, transfer of rights to use intellectual property objects, transfer technology in Vietnam multiplied by the tax rate of 5%.

Income from copyright is determined according to the instructions in Clause 1, Article 13 of this Circular.

b) The time to determine income from copyright is the time when an organization or individual pays income from transferring copyright to a taxpayer who is a non-resident individual.

2. Tax on income from franchises

a) Tax on income from franchises of non-resident individuals is determined by the income exceeding 10 million VND under each franchise contract in Vietnam multiplied by the tax rate of 5%.

Income from commercial franchising is determined according to the instructions in Clause 1, Article 14 of this Circular.

b) The time to determine taxable income from franchising is the time of payment of the franchise fee between the franchisee and the franchisor.

Article 23. For income from prizes, inheritance, and gifts

1. Personal income tax on income from prizes, inheritance, and gifts of non-resident individuals is determined by taxable income according to the instructions in Clause 2, this Article multiplied (×) by the tax rate ten%.

2. Taxable income

a) Taxable income from prize winnings of a non-resident individual is the prize value exceeding 10 million VND for each prize win in Vietnam.

Income from winning prizes of non-resident individuals is determined as for resident individuals according to the instructions in Clause 1, Article 15 of this Circular.

b) Taxable income from receiving inheritance or gifts from non-resident individuals is the value of the inheritance or gift exceeding 10 million VND each time the income is received in Vietnam.

Income from inheritance and gifts of non-resident individuals is determined as for resident individuals according to the instructions in Clause 1, Article 16 of this Circular.

3. Time to determine taxable income

a) For income from winning prizes: the time to determine taxable income is the time organizations and individuals in Vietnam pay prizes to non-resident individuals.

b) For income from inheritance: the time to determine taxable income is the time the individual carries out procedures to register ownership or use rights of property in Vietnam.

c) For income from receiving gifts: the time to determine taxable income is the time the individual carries out procedures to register ownership or use rights of assets in Vietnam.

Chapter IV

TAX REGISTRATION, TAX DEDUCTION, TAX DECLARATION, TAX SETTLEMENT, TAX REFUND

Article 24.[53](abolished)

Article 25. Tax deduction and tax deduction documents

1. Tax deduction

Tax deduction is when organizations and individuals paying income calculate and deduct the tax amount payable from the taxpayer's income before paying income, specifically as follows:

a) Income of non-resident individuals

Organizations and individuals that pay taxable income to non-resident individuals are responsible for withholding personal income tax before paying income. The tax amount to be deducted is determined according to the instructions in Chapter III (from Article 17 to Article 23) of this Circular.

b) Income from salaries and wages

b.1) For resident individuals who sign labor contracts of three (03) months or more, the income-paying organization or individual shall deduct tax according to the Partial Progressive Tax Schedule, including the case of individuals. Employees sign contracts of three (03) months or more in many places.

b.2) For resident individuals who sign a labor contract of three (03) months or more but quit work before the end of the labor contract, the organization or individual paying the income will still deduct tax according to The tax schedule is progressive in parts.

b.3) For individuals who are foreigners working in Vietnam, organizations and individuals pay income based on the taxpayer's working time in Vietnam stated in the contract or dispatch document. working in Vietnam to temporarily deduct tax according to the Partial Progressive Schedule (for individuals working in Vietnam from 183 days in the tax year) or according to the Full Tax Schedule (for individuals with a working period of 183 days in Vietnam) or according to the Full Tax Schedule (for individuals with a working period of XNUMX days in Vietnam). Working time in Vietnam is less than XNUMX days in the tax year).

b.4)[54] Insurance companies are responsible for deducting tax on the accumulated premiums corresponding to the portion of the employer's purchase of life insurance for employees (excluding voluntary pension insurance), non-compliance insurance. Other mandatory insurance premiums of insurance enterprises established and operating in accordance with Vietnamese law. The amount of withheld tax is determined according to the instructions in Clause 2, Article 14 of Circular No. 92/2015/TT-BTC.

Organizations and individuals paying income are responsible for deducting tax on the amount of insurance premiums purchased or contributed before paying salaries to employees for accumulated life insurance and other optional insurance. on insurance fees of insurance enterprises not established and operating under Vietnamese law that are allowed to sell insurance in Vietnam that organizations and individuals pay income to buy for employees. The amount of withheld tax is determined according to the instructions in Clause 2, Article 14 of Circular No. 92/2015/TT-BTC.

b.5) ​​The tax amount to be withheld from income from salaries and wages of resident individuals is determined according to the instructions in Article 7 of this Circular; of non-resident individuals is determined according to Article 18 of this Circular.

c)[55] Income from being an insurance agent, lottery agent, multi-level marketing; Income from leasing assets to businesses and economic organizations.

Lottery companies, insurance businesses, multi-level marketing businesses, pay commissions to individuals working as lottery agents, insurance agents, multi-level marketing businesses with commission amounts of over 100 million VND/year Responsible for deducting personal income tax before paying income to individuals. The amount of withheld tax is determined according to the instructions in Clause 2, Article 9 of Circular No. 92/2015/TT-BTC.

Enterprises and economic organizations that lease property from individuals are responsible for deducting value-added tax and personal income tax before paying income of over 100 million VND/year to the individual leasing the property if in the contract. The lease has an agreement that the lessee will pay taxes on his behalf. The amount of withheld tax is determined according to the instructions in Clause 2, Article 8 of Circular No. 92/2015/TT-BTC.

d) Income from capital investment

Organizations and individuals that pay income from capital investment according to the instructions in Clause 3, Article 2 of this Circular are responsible for deducting personal income tax before paying income to individuals, except in cases where individuals declare their own taxes. according to the instructions in Clause 9, Article 26 of this Circular. The amount of withheld tax is determined according to the instructions in Article 10 of this Circular.

d) Income from securities transfer

All cases of securities transfer must have tax deducted at the tax rate of 0,1% on the transfer price before payment to the transferor. Specifically, tax deduction is carried out as follows:

d.1) For securities traded on the Stock Exchange:

d.1.1) The securities company or commercial bank where the individual opens a securities depository account is responsible for deducting personal income tax at the tax rate of 0,1% on the transfer price before paying the transfer price. individual. The amount of withheld tax is determined as guided in Point b.2, Clause 2, Article 11 of this Circular.

d.1.2) The fund management company where the entrusting individual manages the securities investment portfolio is responsible for deducting personal income tax at the tax rate of 0,1% on the securities transfer price of the entrusting individual. Securities investment portfolio according to the company's allocation table is sent to the depository bank where the company opens a depository account.

d.2) For securities transferred without going through the trading system on the Stock Exchange:

d.2.1) For securities of public companies that have been centrally registered at the Securities Depository Center:

Securities companies and commercial banks where individuals open securities depository accounts deduct personal income tax at the rate of 0,1% on the transfer price before carrying out procedures to transfer securities ownership in China. Securities Depository Center.

d.2.2) For securities of a joint stock company that is not yet a public company but the securities issuer authorizes the securities company to manage the list of shareholders:

Securities companies are authorized to manage the list of shareholders with personal income tax deduction at the tax rate of 0,1% on the transfer price before carrying out procedures to transfer securities ownership.

Individuals transferring securities must present a transfer contract with the securities company when completing procedures to transfer ownership of securities.

e. Income from capital transfer of non-resident individuals

Organizations and individuals receiving capital transfer from non-resident individuals are responsible for deducting personal income tax at the tax rate of 0,1% on the capital transfer price.

g) Income from winning prizes

The organization paying the prize is responsible for deducting personal income tax before paying the prize to the winning individual. The amount of withheld tax is determined according to the instructions in Article 15 of this Circular.

h) Income from copyrights and franchises

Organizations and individuals paying income from copyrights and franchises are responsible for deducting personal income tax before paying income to individuals. The amount of withheld tax is determined by the income exceeding 10 million VND according to each transfer contract multiplied (×) by the tax rate of 5%. In case of a large value contract paid in multiple installments, the first time the payment is made, the organization or individual paying the income will deduct 10 million VND from the payment value, the remaining amount must be multiplied by the tax rate of 5% for deduction. tax. Subsequent payments will have income tax deducted from the total payment amount of each payment.

i) Tax deduction for some other cases

Organizations and individuals that pay wages, remunerations, and other payments to resident individuals do not sign labor contracts (as guided in Points c and d, Clause 2, Article 2 of this Circular) or sign labor contracts. Labor contracts of less than three (03) months with a total income payment of two million (2.000.000) VND/time or more must have tax deducted at the rate of 10% of income before paying to the individual.

In case an individual has only income that is subject to tax deduction at the rate above, but the estimated total taxable income of the individual after deducting family circumstances is not enough to pay tax, then the individual has income. Enter as a commitment (according to the form issued with the guiding document on tax administration) sent to the income-paying organization so that the income-paying organization can use it as a basis for temporarily not deducting personal income tax.

Based on the commitment of the income recipient, the organization paying the income does not deduct tax. At the end of the tax year, the income paying organization must still compile a list and the income of individuals who have not yet reached the tax deduction level (on the form issued with the guiding document on tax management) and submit it to the tax authority. tax office. The individual making the commitment must be responsible for his/her commitment. In case of detection of fraud, it will be handled according to the provisions of the Law on Tax Administration.

Individuals who make commitments according to the instructions at this point must register for tax and have a tax code at the time of commitment.

2. Deduction documents

a) Organizations and individuals that pay tax-deducted income according to the instructions in Clause 1, this Article must issue tax deduction documents at the request of the individual whose tax is deducted. In case an individual authorizes tax finalization, no deduction documents will be issued.

b) Issuing deduction vouchers in some specific cases as follows:

b.1) For individuals who do not sign a labor contract or sign a labor contract of less than three (03) months: the individual has the right to request the organization or individual paying income to issue a deduction voucher for each deduction. Deduct tax or issue a deduction document for multiple tax deductions in a tax period.

Example 15: Mr. Q signs a service contract with company Mr. Q's income is paid monthly by the Company in the amount of 9 million VND. Thus, in this case, Mr. Q can request the Company to issue a deduction voucher on a monthly basis or issue one voucher reflecting the tax amount deducted from September to December 2013 and one voucher for the period from September to December 4. January to April 2014.

b.2) For individuals signing labor contracts of three (03) months or more: organizations and individuals paying income will only issue to the individual one deduction voucher in a tax period.

Example 16: Mr. R signs a long-term labor contract (from September 9 to the end of August 2013) with company Y. In this case, if Mr. R is subject to direct tax settlement with If the tax authority requests the Company to issue a deduction document, the Company will issue 8 document reflecting the tax amount deducted from September to the end of December 2014 and 01 document for the period from January 9. until the end of August 12.

Article 26. Tax declaration and tax finalization

Organizations and individuals paying income subject to personal income tax and individuals with income subject to personal income tax shall declare tax and finalize tax according to instructions on procedures and documents in the document. guidance on tax management. Tax declaration principles for some specific cases:

1.[56](repealed)

2. Tax declaration for resident individuals with income from salaries, wages, and business

a)[57](repealed)

b)[58](repealed)

c)[59](repealed)

d)[60](repealed)

d)[61](repealed)

e) Principles for tax declaration and tax finalization for some cases as follows:

e.1) In case a resident individual has income arising in a foreign country and has calculated and paid personal income tax according to foreign regulations, the tax amount paid abroad will be deducted. The amount of tax deducted does not exceed the amount of tax payable calculated according to Vietnam's tax table calculated for allocation to income generated abroad. The allocation rate is determined by the ratio between the amount of income generated abroad and the total taxable income.

e.2) Resident individuals with income from business, income from salaries, wages in case the number of days present in Vietnam in the first calendar year is less than 183 days, but calculated in 12 months continuously from the first day of presence in Vietnam for 183 days or more.

– First tax year: declare and submit tax finalization documents no later than the 90th day from the date of calculation of 12 consecutive months.

– From the second tax year: declare and submit tax finalization documents no later than the 90th day from the end of the calendar year. The remaining tax amount payable in the second tax year is determined as follows:

In which:

Example 17: Mr. S is a foreigner coming to Vietnam for the first time to work under a contract with a term from June 01, 6 to May 2014, 31. In 5, Mr. S was present in Vietnam for 2016 days and generated income from salary and wages of 2014 million VND. In 80, Mr. S was present in Vietnam from January 134, 2015 to May 01, 01 for 2015 days and generated income from salary and wages of 31 million VND; From June 5, 2015 to December 110, 106, Mr. S was present in Vietnam for 01 days and generated income from salary and wages of 6 million VND. Mr. S did not register for family deductions for dependents and did not make any insurance, charity, humanitarian, or study promotion contributions.

The amount of personal income tax payable by Mr. S is determined as follows:

+ If calculated based on 2014, Mr. S is a non-resident individual, but calculated based on 12 consecutive months from June 01, 6 to May 2014, 31, the total time Mr. is 5 days (2015 days + 190 days). Therefore, Mr. S is an individual residing in Vietnam.

+ First tax year (from June 01, 6 to May 2014, 31):

– Total taxable income in the first tax year:

134 million VND + 106 million VND = 240 million VND

– Family deduction: 9 million VND x 12 = 108 million VND

– Taxable income: 240 million VND – 108 million VND = 132 million VND

– Personal income tax payable in the first tax year: 60 million VND × 5% + (120 million VND – 60 million VND) × 10% + (132 million VND – 120 million VND) × 15% = 10,8 million copper

+ Second tax year (from January 01, 01 to December 2015, 31): Mr. S is present in Vietnam for 12 days (2015 days + 215 days) as an individual residing in Vietnam.

– Taxable income arising in 2015:

106 million VND + 122 million VND = 228 million VND

– Family deduction: 9 million VND x 12 = 108 million VND

– Taxable income in 2015:

228 million VND – 108 million VND = 120 million VND

– Personal income tax payable in 2015:

(60 million VND × 5%) + (120 million VND – 60 million VND) × 10% = 9 million VND

+ 2015 tax finalization has 5 months overlapping with the first year tax finalization (from January 01 to May 2015)

– Duplicate tax amount to be deducted:

(10,8 million VND/12 months) x 5 months = 4,5 million VND.

– Personal income tax remaining to be paid in 2015 is:

9 million VND – 4,5 million VND = 4,5 million VND

e.3)[62](repealed)

e.4)[63](repealed)

e.5)[64](repealed)

e.6)[65](repealed)

e.7)[66](repealed)

3. Declare tax on income from real estate transfer

a) Individuals with income from real estate transfer must declare tax each time it arises, including cases eligible for tax exemption. Tax declaration for some specific cases as follows:

a.1) In case an individual has land use rights or home ownership but mortgages, guarantees a loan or makes payment at a credit institution or foreign bank branch; At the end of the debt repayment period, if the individual is unable to repay the debt, the credit institution or foreign bank branch will carry out procedures for trading and selling that real estate and at the same time declare tax and pay personal income tax. individual on behalf of the individual before making payment of the individual's debts.

a.2) In case an individual has land use rights or home ownership rights but mortgaged them to borrow money or make payments with other organizations and individuals, now transferring all (or part) of the real estate In order to pay the debt, individuals with land use rights and home ownership rights must declare tax and pay personal income tax or organizations and individuals must carry out transfer procedures instead of declaring and paying personal income tax. on behalf of individuals before settling debts.

a.3) In case real estate is transferred by an individual to another organization or individual according to a Court judgment execution decision, the transferring individual must declare and pay tax or the organization or individual must organize an auction. The price must declare tax and pay personal income tax on behalf of the transferor. Particularly for individuals' real estate that is confiscated by a competent State agency, auctioned and paid into the State Budget in accordance with the law, personal income tax is not required to be declared or paid.

a.4) Cases of conversion of houses and land between individuals other than cases of conversion of agricultural land for production are subject to personal income tax exemption according to the instructions in Point dd, Clause 1, Article 3 of this Circular requires each individual converting house or land to declare tax and pay personal income tax.

a.5) In case of declaring on behalf of a personal income tax declaration for real estate transfer activities, the organization or individual declaring on behalf of the person must add "Declaration on behalf of" in the section before the phrase "Taxpayer or "Legal representative of the taxpayer" and at the same time the declarant signs, clearly stating his full name. If it is an organization declaring on his behalf, after signing, he must affix the organization's seal. On tax records and tax collection documents, it must still show that the taxpayer is the individual transferring real estate.

b) Real estate management agencies only carry out procedures for transferring ownership and use rights of real estate when there is proof of personal income tax payment or confirmation from the tax authority of the income from the transfer. Real estate is subject to tax exemption or is temporarily tax-free.

4. Tax declaration for income from capital transfer activities (except stock transfer)

a) Resident individuals who transfer capital contributions must declare tax for each transfer regardless of whether or not income is generated.

b) Non-resident individuals with income from capital transfer in Vietnam do not have to declare tax directly to the tax authority, but the transferee organization or individual shall deduct tax according to the instructions at Point e, Clause 1, Article 25 of this Circular and declare tax each time it arises.

c) Enterprises carry out procedures to change the list of capital contributors in case of capital transfer without documents proving that the individual transferring capital has fulfilled their tax obligations, the enterprise where the individual transferred capital is responsible. responsible for declaring and paying taxes on behalf of individuals.

In case an enterprise where an individual transfers capital pays taxes on the individual's behalf, the enterprise shall file a personal income tax declaration on behalf of the individual. The enterprise declaring on behalf of the taxpayer adds "Declaration on behalf of" in front of the phrase "Taxpayer or Legal representative of the taxpayer" and the declarant signs, clearly stating the full name and stamp of the enterprise. On the tax calculation dossier, tax collection documents must still correctly show that the taxpayer is the individual transferring capital contribution (in case of capital transfer from a resident individual) or the individual receiving capital transfer (in case of capital transfer). capital transfer of non-resident individuals).

5. Tax declaration for individuals with income from securities transfer

a) An individual transferring securities of a public company trading at the Stock Exchange does not have to declare directly to the tax authority, but the securities company, the commercial bank where the individual opens a depository account, the Company The fund management company where the individual entrusts the management of the investment portfolio declares tax according to the instructions in Clause 1, Article 26 of this Circular.

b) Individuals transferring securities without going through the trading system on the Stock Exchange:

b.1) An individual who transfers securities of a public company that has registered centralized securities at the Securities Depository Center does not have to declare directly to the tax authority, but the securities company or commercial bank where the individual is located does not have to declare directly to the tax authority. Individuals who open a securities depository account will deduct tax and declare tax according to the instructions in Clause 1, Article 26 of this Circular.

b.2) An individual who transfers securities of a joint stock company that is not yet a public company but the securities issuer authorizes the securities company to manage the list of shareholders does not have to declare directly to the tax authority. that the securities company is authorized to manage the list of shareholders with tax deduction and tax declaration according to the instructions in Clause 1, Article 26 of this Circular.

c) Individuals who transfer securities other than those mentioned in Points a and b, Clause 5 of this Article shall declare tax each time it arises.

d) Enterprises carry out procedures to change the list of shareholders in case of securities transfer without documents proving that the individual transferring securities has fulfilled tax obligations, then the enterprise where the individual transferred securities Responsible for declaring and paying taxes on behalf of individuals.

In case an enterprise where an individual transfers securities declares tax on behalf of the individual, the enterprise shall declare on behalf of the individual's income tax declaration. The enterprise declaring on behalf of the taxpayer adds "Declaration on behalf of" in front of the phrase "Taxpayer or Legal representative of the taxpayer" and the declarant signs, clearly stating the full name and stamp of the enterprise. On tax records and tax collection documents, it must still be true that the taxpayer is the individual transferring securities.

d) At the end of the year, if the individual transferring securities requires tax finalization, they must declare tax finalization directly with the tax authority.

6. Declare tax on income from inheritance and gifts

a) Individuals with income from inheritance or gifts declare tax each time it arises, including tax exemption cases.

b) State management agencies and relevant organizations only carry out procedures for transferring ownership and use rights of real estate, securities, capital contributions and other assets that must be registered for ownership. or the right to use for the recipient of an inheritance or gift when there is a tax payment document or confirmation from the tax authority that the income from inheritance or gift is tax-exempt real estate.

7.[67](repealed)

8.[68](repealed)

a) Non-resident individuals with income arising in Vietnam but received abroad declare tax each time it arises. Only non-resident individuals with income from salaries and wages arising in Vietnam but received abroad declare tax quarterly.

b) Non-resident individuals with income from real estate transfer or capital transfer (including securities transfer) arising in Vietnam but receiving income abroad must declare tax each time it arises. instructions in Clause 3, Clause 4, Clause 5 of this Article.

9. Declare tax on income from capital investment in case of receiving stock dividends or capital gains.

Individuals receiving stock dividends or capital gains are not required to declare and pay tax from capital investment upon receipt. When transferring capital, withdrawing capital, or dissolving an enterprise, an individual declares and pays personal income tax on income from capital transfer and income from capital investment.

10. Tax declaration for income from capital transfer, securities transfer, real estate transfer in case of capital contribution by capital contribution, capital contribution by securities, capital contribution by real estate.

Individuals who contribute capital with capital contributions, stocks, or real estate do not have to declare and pay transfer taxes when contributing capital. When transferring capital, withdrawing capital, or dissolving an enterprise, an individual declares and pays tax on income from capital transfer, real estate transfer when contributing capital and income from capital transfer, real estate transfer when transferring capital. concession.

11. Declaring tax from salaries and wages for income from stock bonuses.

Individuals who receive stock bonuses from employers do not have to pay taxes on salaries or wages. When individuals transfer bonus shares, they must declare tax on income from stock transfers and income from salaries and wages.

Article 27. Responsibilities of Vietnamese organizations signing contracts to purchase services from foreign contractors not operating in Vietnam

An organization established and operating under Vietnamese law (hereinafter referred to as the Vietnamese party) that signs a contract to purchase services from a foreign contractor and that contractor signs a labor contract with a foreign employee. working in Vietnam, the Vietnamese party is responsible for notifying the foreign contractor about the obligation to pay personal income tax of foreign workers and about the responsibility to provide information about foreign workers, including : list, nationality, passport number, working time, job undertaken, income for the Vietnamese party for the Vietnamese party to provide to the tax authority no later than 07 days from the date of arrest of the foreign individual. First working in Vietnam.

Article 28. Tax refund

1. Personal income tax refund applies to individuals who are registered and have a tax code at the time of submitting tax finalization documents.

2. For individuals who have authorized tax finalization for income-paying organizations or individuals to perform finalization on their behalf, the individual's tax refund will be done through the income-paying organization or individual. Organizations and individuals paying income offset the overpaid and underpaid tax amounts of individuals. After clearing, if there is any excess tax, it will be offset in the next period or refunded if a refund is requested.

3. For individuals who declare directly to the tax authority, they can choose to have their tax refunded or offset in the following period at the same tax authority.

4. In case an individual has a personal income tax refund but is late in submitting the tax finalization declaration according to regulations, no penalty shall be imposed for administrative violations of tax finalization declaration past the deadline.

Chapter 5

IMPLEMENTATION PROVISIONS [69]

Article 29. Enforcement

1. This Circular takes effect from August 01, 10.

The contents of personal income tax policy are specified in the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP effective from the date the Law and Decree takes effect (July 01, 7).

Abolish instructions on personal income tax in Circulars No. 84/2008/TT-BTC dated September 30, 9, October 2008/TT-BTC dated January 10, 2009, 21/01/TT-BTC March 2009, 42, 2009/09/TT-BTC March 3, 2009, 62/2009/TT-BTC August 27, 3, 2009/161/TT-BTC August 2009, 12, 8 /2009/TT-BTC dated January 164, 2009, December 13/TT-BTC dated January 8, 2009, 02/2010/TT-BTC dated June 11, 01, 2010/12/TT-BTC dated 2011 August 26 of the Ministry of Finance.

2. Abolish instructions on personal income tax issued by the Ministry of Finance before the effective date of this Circular that are inconsistent with the instructions in this Circular.

Article 30. Responsible for implementing

1. Other contents related to tax administration not guided in this Circular shall be implemented in accordance with the provisions of the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration.

2. Resolving problems and problems related to personal income tax arising before July 01, 7 continues to be carried out in accordance with the provisions of guiding documents in effect at the same time.

3. The application of the fixed taxable income rate for business individuals according to the instructions in Article 8 of this Circular is implemented uniformly from January 01, 01.

4. For house floor purchase and sale contracts, capital contribution contracts to have the right to buy house floors, houses, and apartments signed before the effective date of Decree No. 71/2010/ND-CP dated June 23 /6 of the Government detailing and guiding the implementation of the Housing Law, now with the investor's consent for individuals to transfer, declare and pay taxes as instructed with the transfer of housing formed in the future.

5.[70] For users of real estate transferred during the period from July 01, 7 to before January 1994, 01, if from January 01, 2009, an application for issuance of a Certificate is submitted. If you receive land use rights, ownership of houses and other assets attached to land approved by a competent State agency, you will only pay one (01) time of personal income tax. In case a person uses real estate transferred before July 01, 2009, personal income tax will not be collected.

From January 01, 01, implementing the Personal Income Tax Law, individuals transferring real estate with notarized contracts or without contracts with only handwritten documents must pay personal income tax each time. transfer.

6. Individuals who are enjoying personal income tax incentives before the effective date of the Law amending and supplementing a number of articles of the Personal Income Tax Law will continue to enjoy personal income tax incentives. Multiply by the remaining promotion period.

7. In case the Socialist Republic of Vietnam participates in signing an international treaty with provisions on personal income tax different from the instructions in this Circular, the provisions of that international treaty shall be implemented. .

During the implementation process, if there are any problems, organizations and individuals are requested to promptly report them to the Ministry of Finance (General Department of Taxation) for study and resolution./.

CONSOLIDATED DOCUMENT AUTHORIZATION

KT MINISTER             
DEPUTY               

Cao Anh Tuan            

Appendix: 01/PL-TNCN

(Issued together with Circular No. 111/2013/TT-BTC dated December 15, 8 of the Ministry of Finance)

Appendix

TABLE OF INSTRUCTIONS ON THE TAX CALCULATION METHOD ACCORDING TO THE PARTIALLY PROGRESSIVE TAX SCHEDULE

(for income from salaries, wages, and business)

The partially progressive tax calculation method is specified in the condensed tax schedule as follows:

Appendix: 02/PL-TNCN

(Issued together with Circular No. 111/2013/TT-BTC dated December 15, 8 of the Ministry of Finance)

Appendix

INCOME CONVERSION TABLE DOES NOT INCLUDE TAXES IN TAXABLE INCOME

(for income from salaries and wages)

[1] This Circular is merged from the following 07 Circulars:

– Circular No. 111/2013/TT-BTC dated August 15, 8 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and the Decree No. Decree No. 2013/65/ND-CP of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax, effective from the date of October 2013, 01;

– Circular No. 119/2014/TT-BTC dated August 25, 8 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 2014/156/TT-BTC dated November 2013, 06, Circular No. 11/2013/TT-BTC dated August 111, 2013, Circular No. 15/8/TT-BTC dated December 2013, 219, Circular No. 2013/31/TT-BTC dated January 12, 2013, Circular No. 08/2013/TT-BTC dated June 10, 01, Circular No. 2013/85/TT-BTC dated March 2011, 17 and Circular No. 6/2011/TT-BTC dated June 39, 2014 of the Ministry Finance to reform and simplify tax administrative procedures, effective from September 31, 3;

– Circular No. 151/2014/TT-BTC dated October 10, 10 of the Ministry of Finance guiding the implementation of Decree No. 2014/91/ND-CP dated October 2014, 01 of the Government on amending and supplementing Supplementing a number of articles in Decrees on tax regulations, effective from November 10, 2014;

– Circular No. 92/2015/TT-BTC dated June 15, 6 of the Ministry of Finance guiding the implementation of value added tax and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 2015/71/QH2014 and Decree No. 13/12/ Decree-CP dated February 2015, 12 of the Government 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, effective effective from July 02, 2015 and applies to personal income tax periods from 30 onwards.

– Circular No. 25/2018/TT-BTC dated March 16, 3 of the Ministry of Finance guiding Decree No. 2018/146/ND-CP dated December 2017, 15 of the Government and amending and supplementing a number of Articles of Circular No. 12/2017/TT-BTC dated June 78, 2014 of the Ministry of Finance, Circular No. 18/6/TT-BTC dated August 2014, 111 of the Ministry of Finance, effective from the date May 2013, 15.

– Circular No. 80/2021/TT-BTC dated September 29, 9 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 10, 2020.

– Circular No. 79/2022/TT-BTC dated December 30, 12 of the Ministry of Finance amending and supplementing a number of legal documents issued by the Ministry of Finance, effective from January 2022 01.

This consolidated document does not replace the 07 Circulars mentioned above.

[2] Circular No. 119/2014/TT-BTC amending and supplementing a number of articles of Circular No. 156/2013/TT-BTC dated November 06, 11, Circular No. 2013/111/TT-BTC dated August 2013, 15, Circular No. 8/2013/TT-BTC dated December 219, 2013, Circular No. 31/12/TT-BTC dated January 2013, 08, Circular No. 2013/10/TT-BTC dated June 01, 2013, Circular No. 85/2011/TT-BTC dated March 17, 6 and Circular No. 2011/39/TT-BTC dated June 2014, 31 of the Ministry of Finance to reform and simplify The administrative procedures on taxes have the following basis:

“Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 11 and the Law amending and supplementing a number of articles of the Law on Tax Administration No. 2006/21/QH2012 dated November 13, 20;

Pursuant to the Law on Value-Added Tax No. 13/2008/QH12 dated June 03, 6 and the Law amending and supplementing a number of articles of the Law on Value-Added Tax No. 2008/31/QH2013 dated June 13, 19;

Pursuant to Decree No. 83/2013/ND-CP dated July 22, 7 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration ;

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 Decree No. 51/2010/ND-CP dated May 14, 5 regulating invoices for selling goods and providing services and Decree No. 2010/04/ND-CP dated January 2014, 17 amending , supplementing Decree No. 01/2014/ND-CP dated May 51, 2010;

Pursuant to Decree No. 218/2013/ND-CP dated December 26, 12 of the Government detailing and guiding the implementation of the Law on Corporate Income Tax;

Pursuant to the Decree No. 215 / 2013 / ND-CP dated 23 / 12 / 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

To reform and simplify tax administrative procedures, the Minister of Finance guides the amendments and supplements to a number of contents as follows:”

– Circular No. 151/2014/TT-BTC guiding the implementation of Decree No. 91/2014/ND-CP dated October 01, 10 of the Government on amending and supplementing a number of articles in Decrees Regarding taxes, there is a basis for promulgation as follows:

"Pursuant to Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 amending and supplementing a number of articles of the Law on Tax Administration;

Pursuant to Law on Personal Income Tax No. 04/2007/QH12 and Law No. 26/2012/QH13 amending and supplementing a number of articles of the Law on Personal Income Tax;

Pursuant to Law on Value Added Tax No. 13/2008/QH12 and Law No. 31/2013/QH13 amending and supplementing a number of articles of the Law on Value Added Tax;

Pursuant to Law on Corporate Income Tax No. 14/2008/QH12 and Law No. 32/2013/QH13 amending and supplementing a number of articles of the Law on Corporate Income Tax;

Pursuant to Decree No. 83/2013/ND-CP dated July 22, 7 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration ;

Pursuant to Decree No. 65/2013/ND-CP dated June 27, 6 of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Income Tax individual;

Pursuant to Decree No. 209/2013/ND-CP dated December 18, 12 of the Government detailing and guiding the implementation of a number of articles of the Law on Value Added Tax;

Pursuant to Decree No. 218/2013/ND-CP dated December 26, 12 of the Government detailing and guiding the implementation of a number of articles of the Law on Corporate Income Tax;

Pursuant to Decree No. 91/2014/ND-CP dated October 01, 10 of the Government on amending and supplementing a number of articles in Decrees regulating taxes;

Pursuant to the Decree No. 215 / 2013 / ND-CP dated 23 / 12 / 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance guides the implementation of regulations in Decree No. 91/2014/ND-CP dated October 01, 10 of the Government on amending and supplementing a number of articles in Decrees regulating taxes as follows: after:"

– Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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 well-founded Tax Decrees promulgated as follows:

“Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 11; and Law amending and supplementing a number of articles of the Personal Income Tax Law No. 2007/26/QH2012 dated November 13, 22;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 11; and the Law amending and supplementing a number of articles of the Law on Tax Administration No. 2006/21/QH2012 dated November 13, 20;

Pursuant to the Law amending and supplementing a number of articles of the Tax Laws No. 71 / 2014 / QH13 dated 26 month 11 year 2014;

Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 03, 6, which has been amended and supplemented with a number of articles according to the Law on Value Added Tax No. 2008/31/QH2013 dated June 13, 19;

Pursuant to Decree No. 65/2013/ND-CP dated June 27, 6 of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Income Tax individual;

Pursuant to Decree No. 83/2013/ND-CP dated July 22, 7 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration ;

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 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 Decree No. 215/2013/ND-CP dated November 23, 12 of the Government stipulating 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 guides the amendments and supplements to a number of contents as follows:”

– Circular No. 25/2018/TT-BTC guiding Decree No. 146/2017/ND-CP dated December 15, 12 of the Government and amending and supplementing a number of articles of Circular No. 2017/78/TT -BTC dated June 2014, 18 of the Ministry of Finance, Circular No. 6/2014/TT-BTC dated August 111, 2013 of the Ministry of Finance has the following grounds for issuance:

“Pursuant to Securities Law No. 70/2006/QH11 dated June 29, 6 and Law No. 2006/62/QH2010 amending and supplementing a number of Articles of the Securities Law dated November 12, 24;

“Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 11 and the Law amending and supplementing a number of Articles of the Law on Personal Income Tax No. 2007/26/QH2012 dated November 13, 22 ;

Pursuant to Enterprise Law No. 68/2014/QH13 dated November 26, 11;

Pursuant to the Law amending and supplementing a number of Articles of Tax Laws No. 71/2014/QH13 dated November 26, 11;

Pursuant to Law No. 106/2016/QH13 dated April 06, 4 amending and supplementing a number of Articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration;

Pursuant to Decree No. 65/2013/ND-CP dated June 27, 6 of the Government detailing a number of Articles of the Law on Personal Income Tax and the Law amending and supplementing a number of Articles of the Law on Income Tax individual;

Pursuant to Decree No. 12/2015/ND-CP dated February 12, 02 of the Government 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 Decrees on taxes;

Pursuant to Decree No. 100/2016/ND-CP dated July 01, 7 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Value Added Tax and the Law on Special Consumption Tax and Law on Tax Administration;

Pursuant to Decree No. 146/2017/ND-CP dated December 15, 12 of the Government amending and supplementing a number of Articles of Decree No. 2017/100/ND-CP dated July 2016, 01 and Decree No. 7/2016/ND-CP dated February 12, 2015 of the Government;

Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance promulgates a Circular guiding Decree No. 146/2017/ND-CP dated December 15, 12 of the Government and amending and supplementing a number of Articles of Circular No. 2017/78/TT-BTC dated June 2014, 18 of the Ministry of Finance, Circular No. 6/2014/TT-BTC dated August 111, 2013 of the Ministry of Finance as follows:”

- Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of The Tax Administration Law has the following bases for promulgation:

“Pursuant to the Law on Tax Administration dated June 13, 6;

Pursuant to the June 25, 6 Law on State Budget;

Pursuant to Laws, Ordinances and Decrees on taxes, fees, charges and other state budget revenues;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing the implementation of 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 guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 10 of the Government.”

– Circular No. 79/2022/TT-BTC amending and supplementing a number of legal documents issued by the Ministry of Finance with the following grounds:

“Pursuant to the Law on Personal Income Tax amending and supplementing a number of articles of the Law on Personal Income Tax dated November 21, 11; Pursuant to the Customs Law dated June 2007, 23; 

Pursuant to the Law on Citizen Identification dated November 20, 11;

Pursuant to the June 22, 6 Law on Promulgation of Legal Documents; 

Pursuant to the Law amending and supplementing a number of articles of the Law on Promulgation of Legal Documents dated June 18, 6;

Pursuant to the Law on Residence dated November 13, 11;

Pursuant to Decree No. 65/2013/ND-CP dated June 27, 6 detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax; 

Pursuant to Decree No. 34/2016/ND-CP dated May 14, 5 of the Government detailing a number of articles and measures to implement the Law on Promulgation of Legal Documents;

Pursuant to Decree No. 154/2020/ND-CP dated December 31, 12 of the Government amending and supplementing a number of articles of Decree No. 2020/34/ND-CP dated May 2016, 14 of the Government regulating detailing a number of articles and measures to implement the Law on Promulgation of Legal Documents;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 7 of the Government regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Customs and the Director of the General Department of Taxation;

The Minister of Finance promulgates a Circular amending and supplementing a number of legal documents issued by the Ministry of Finance.”

[3] This paragraph is amended and supplemented according to the provisions of Article 2 of Circular No. 119/2014/TT-BTC amending and supplementing a number of articles of Circular No. 156/2013/TT-BTC dated November 06 /11, Circular No. 2013/111/TT-BTC dated August 2013, 15, Circular No. 8/2013/TT-BTC dated December 219, 2013, Circular No. 31/12/TT-BTC dated October 2013/ January 08, Circular No. 2013/10/TT-BTC dated June 01, 2013, Circular No. 85/2011/TT-BTC dated March 17, 6 and Circular No. 2011/39/TT-BTC dated March 2014 /31/3 of the Ministry of Finance to reform and simplify tax administrative procedures, effective from September 2014, 78.

[4] This paragraph is amended and supplemented according to the provisions of Article 2 of Circular No. 119/2014/TT-BTC amending and supplementing a number of articles of Circular No. 156/2013/TT-BTC dated November 06 /11, Circular No. 2013/111/TT-BTC dated August 2013, 15, Circular No. 8/2013/TT-BTC dated December 219, 2013, Circular No. 31/12/TT-BTC dated October 2013/ January 08, Circular No. 2013/10/TT-BTC dated June 01, 2013, Circular No. 85/2011/TT-BTC dated March 17, 6 and Circular No. 2011/39/TT-BTC dated March 2014 /31/3 of the Ministry of Finance to reform and simplify tax administrative procedures, effective from September 2014, 78.

[5] This paragraph is amended and supplemented according to the provisions of Article 2 of Circular No. 119/2014/TT-BTC amending and supplementing a number of articles of Circular No. 156/2013/TT-BTC dated November 06 /11, Circular No. 2013/111/TT-BTC dated August 2013, 15, Circular No. 8/2013/TT-BTC dated December 219, 2013, Circular No. 31/12/TT-BTC dated October 2013/ January 08, Circular No. 2013/10/TT-BTC dated June 01, 2013, Circular No. 85/2011/TT-BTC dated March 17, 6 and Circular No. 2011/39/TT-BTC dated March 2014 /31/3 of the Ministry of Finance to reform and simplify tax administrative procedures, effective from September 2014, 78.

[6] This paragraph is amended and supplemented according to the provisions of Article 2 of Circular No. 119/2014/TT-BTC amending and supplementing a number of articles of Circular No. 156/2013/TT-BTC dated November 06 /11, Circular No. 2013/111/TT-BTC dated August 2013, 15, Circular No. 8/2013/TT-BTC dated December 219, 2013, Circular No. 31/12/TT-BTC dated October 2013/ January 08, Circular No. 2013/10/TT-BTC dated June 01, 2013, Circular No. 85/2011/TT-BTC dated March 17, 6 and Circular No. 2011/39/TT-BTC dated March 2014 /31/3 of the Ministry of Finance to reform and simplify tax administrative procedures, effective from September 2014, 78.

[7] This section is amended and supplemented according to the provisions of Clause 1, Article 11 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards. 

[8] This section is amended and supplemented according to the provisions of Clause 2, Article 11 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

This section has been amended and supplemented according to the provisions of Article 11 of Circular No. 151/2014/TT-BTC guiding the implementation of Decree No. 91/2014/ND-CP dated October 01, 10 of the Government on Amending and supplementing a number of articles in Decrees on tax regulations, effective from November 2014, 15.

[9] This section is amended and supplemented according to the provisions of Clause 3, Article 11 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[10] This section is amended and supplemented according to the provisions of Clause 4, Article 11 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[11] This section is supplemented according to the provisions of Clause 5, Article 11 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with activities. business; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[12] This section is amended and supplemented according to the provisions of Clause 6, Article 11 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[13] This point is amended and supplemented according to the provisions of Article 4 of Circular No. 25/2018/TT-BTC guiding Decree No. 146/2017/ND-CP dated December 15, 12 of the Government and amending amending and supplementing a number of articles of Circular No. 2017/78/TT-BTC dated June 2014, 18 of the Ministry of Finance, Circular No. 6/2014/TT-BTC dated August 111, 2013 of the Ministry of Finance, effective from May 15, 8.

[14] This point is abolished according to the provisions of Clause 7, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with activities. business; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[15] This section is amended and supplemented according to the provisions of Clause 1, Article 12 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[16] This point is amended and supplemented according to the provisions of Clause 2, Article 12 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[17] This point is amended and supplemented according to the provisions of Clause 3, Article 12 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[18] This point is supplemented according to the provisions of Clause 4, Article 12 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with activities. business; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[19] This point is supplemented according to the provisions of Clause 5, Article 12 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with activities. business; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[20] This article is annulled according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[21] This article is annulled according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[22] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[23] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[24] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[25] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[26] This point is amended and supplemented according to the provisions of Clause 1, Article 14 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[27] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[28] This Clause is amended and supplemented according to the provisions of Clause 2, Article 14 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[29] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[30] Content related to personal income tax for business individuals in this clause is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[31] The phrase “voluntary pension fund management company” is abolished according to the provisions of Article 15 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[32] Content related to personal income tax for business individuals in this clause is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[33] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[34] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[35] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[36] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[37] This point is amended and supplemented according to the provisions of Article 1 of Circular No. 79/2022/TT-BTC amending and supplementing a number of legal documents issued by the Ministry of Finance, effective from January 01, 01.

[38] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[39] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[40] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[41] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[42] This point is amended and supplemented according to the provisions of Article 15 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with commercial activities. business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[43] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[44] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

^[45] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and Personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[46] The content related to personal income tax for business individuals in this Article is abolished according to the provisions of Clause 6, Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value tax increase and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[47] This point is amended and supplemented according to the provisions of Article 16 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with commercial activities. business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[48] This point is amended and supplemented according to the provisions of Article 16 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with commercial activities. business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[49] This Article is amended and supplemented according to the provisions of Article 17 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with commercial activities. business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[50] This point is amended and supplemented according to the provisions of Article 18 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with commercial activities. business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[51] This point is amended and supplemented according to the provisions of Clause 1, Article 19 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[52] This point is amended and supplemented according to the provisions of Clause 2, Article 19 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[53] This article is annulled according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[54] This section is amended and supplemented according to the provisions of Clause 1, Article 20 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[55] This point is amended and supplemented according to the provisions of Clause 2, Article 20 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals. have business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective effective from July 2015, 30 and applies to personal income tax periods from 7 onwards.

[56] This Clause is annulled according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[57] This point is annulled according to the provisions in Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[58] This point is annulled according to the provisions in Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[59] This point is annulled according to the provisions in Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[60] This point is annulled according to the provisions in Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[61] This point is annulled according to the provisions in Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[62] This section is abolished according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[63] This section is abolished according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[64] This section is abolished according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[65] This section is abolished according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[66] This section is abolished according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[67] This Clause is annulled according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[68] This Clause is annulled according to the provisions of Point n, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND- CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration, effective from January 2020, 01.

[69] Article 7 Circular No. 119/2014/TT-BTC amending and supplementing a number of articles of Circular No. 156/2013/TT-BTC dated November 06, 11, Circular No. 2013/111/TT- BTC dated August 2013, 15, Circular No. 8/2013/TT-BTC dated December 219, 2013, Circular No. 31/12/TT-BTC dated January 2013, 08, Circular No. 2013/10/TT -BTC dated June 01, 2013, Circular No. 85/2011/TT-BTC dated March 17, 6 and Circular No. 2011/39/TT-BTC dated June 2014, 31 of the Ministry of Finance to reform, Simplify tax administrative procedures, effective from September 3, 2014 as follows:

"Article 7. Enforcement

1. This Circular takes effect from the date of September 01, 9.

For the cases in which the procedures and forms are carried out according to the Circulars specified in Clause 2 of this Article and the enterprises need time to prepare, the enterprises are entitled to choose the procedures and forms according to current regulations. according to the amended and supplemented regulations to continue implementation until the end of October 31, 10 without notification or registration with tax authorities. The General Department of Taxation is responsible for directing and guiding the implementation of this regulation.

2. Abolish instructions and forms in Circular No. 156/2013/TT-BTC dated November 06, 11, Circular No. 2013/111/TT-BTC dated August 2013, 15, Circular No. 8 /2013/TT-BTC dated December 219, 2013, Circular No. 31/12/TT-BTC dated January 2013, 08, Circular No. 2013/10/TT-BTC dated June 01, 2013, Circular No. 85/2011/TT-BTC dated March 17, 6 and Circular No. 2011/39/TT-BTC dated June 2014, 31 of the Ministry of Finance have been amended, supplemented, replaced and annulled in the Circular. This.

3. Other tax administrative procedures not guided in this Circular shall continue to comply with current legal documents.

During the implementation process, if there are any difficulties or problems, units and business establishments are requested to promptly report them to the Ministry of Finance for study and resolution./."

– Article 22, Article 24, Article 25 Circular No. 151/2014/TT-BTC guiding the implementation of Decree No. 91/2014/ND-CP dated October 01, 10 of the Government on amending and supplementing a The number of articles in the Decrees regulating taxes, effective from November 2014, 15, stipulates as follows:

"Article 22. Enforcement

This Circular takes effect from the date of April 30, 2012, 15 year.

Particularly, the provisions in Chapter I of this Circular apply to the corporate income tax period from 2014.”

Article 24. Temporarily, corporate income tax has not been collected (including cases where a decision on tax arrears has been issued or the enterprise is in the process of processing complaints) for establishments implementing socialization. in the fields of education and training, vocational training, health, culture, sports, and environment but have not met the detailed list of types, scale criteria, and standards of social implementation establishments. in the fields of education and training, vocational training, health care, culture, sports, and environment as prescribed by the Prime Minister until there are new instructions from competent State agencies.

Article 25. Responsible for implementing

1. People's Committees of provinces and centrally run cities direct functional agencies to organize and implement in accordance with the Government's regulations and guidance from the Ministry of Finance.

2. Tax authorities at all levels are responsible for disseminating and guiding organizations and individuals to comply with the contents of this Circular.

3. Organizations regulated by this Circular shall follow the instructions in this Circular.

During the implementation process, if there are any problems, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./."

- Article 25 of Circular No. 92/2015/TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 02 of the Government 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, effective Effective from July 2015, 30 and applicable to personal income tax periods from 7 onwards, the provisions are as follows:

"Article 25. Enforcement

1. This Circular takes effect from July 30, 7 and applies to the personal income tax period from 2015 onwards.

Instructions on business individuals paying taxes using the flat method using invoices from the tax authority apply to the tax period from January 01, 01.

2. In case an individual has a lease contract for many years and has declared and paid taxes according to previous regulations, the tax amount declared and paid will not be adjusted again.

3. In case the individual transferring real estate has submitted documents to register ownership rights, rights to use real estate or tax declaration documents before January 01, 01, the tax rate of 2015% will apply but until January 25, 31. On December 12, 2014, if the tax authority has not issued a tax payment notice, individuals can declare an adjustment at the tax rate of 2% if requested.

4. Abolish item b.2.2, item b.2.3 and item b.2.4, point b, clause 1, Article 16; Abolish Article 22 of Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Management taxes and Decree No. 2013/83/ND-CP dated July 2013, 22 of the Government.

5. Abolish contents related to value added tax and personal income tax for business individuals guided in Article 16 and Article 21 of Circular No. 156/2013/TT-BTC dated November 06, 11. 2013 of the Ministry of Finance.

6. Abolish contents related to personal income tax for business individuals guided in Article 7, Article 8, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 8 guiding Implement the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 2013/65/ND-CP of the Government detailing a number of articles of the Law on Income Tax personal income and the Law amending and supplementing a number of articles of the Law on personal income tax.

7. Abolish point d, clause 6, Article 2 of Circular No. 111/2013/TT-BTC guiding on personal income tax for individuals with income from winning prizes in casinos.

8. For the ongoing flat tax rate of 2015, no later than August 30, 8, the Tax Department shall: publicly post the List of business households that are not required to pay value-added tax or tax. Personal income, List of households and tax rates payable at the one-stop department of the Tax Department and People's Committee of the district and at the door, gate or appropriate location of: headquarters of the Commune People's Committee , ward, town, Tax Team headquarters, Market Management Board;...; Send publicly posted documents as mentioned above to the People's Council and Fatherland Front of districts, communes, wards and towns; At the same time, send the Publicity Sheet according to form No. 2015/CKTT-CNKD issued with this Circular to each individual business. The publicity sheet according to form No. 01/CKTT-CNKD is prepared according to the instructions in item a.01, point a, clause 1, Article 9 of this Circular.

During the implementation process, if there are any problems, organizations and individuals are requested to promptly report them to the Ministry of Finance (General Department of Taxation) for study and resolution./."

– Article 5 Circular No. 25/2018/TT-BTC guiding Decree No. 146/2017/ND-CP dated December 15, 12 of the Government and amending and supplementing a number of articles of Circular No. 2017/78 /TT-BTC dated June 2014, 18 of the Ministry of Finance, Circular No. 6/2014/TT-BTC dated August 111, 2013 of the Ministry of Finance, effective from May 15, 8 stipulates as follows: after:

"Article 5. Enforcement

1. This Circular takes effect from August 01, 5.

2. Cases arising from February 01, 02, subject to regulation by Decree 2018/146/ND-CP are implemented according to the provisions of Decree 2017/146/ND-CP and instructions in Article 2017/1/ND-CP. 2, Article 2, Clauses 3, 4, 3, Article XNUMX of this Circular.

3. During the implementation process, if there are any problems, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.”

– Article 87, Article 88, Article 89 of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 10 of the Government The Government details a number of articles of the Law on Tax Administration, effective from January 2020, 01, as follows:

Article 87. Enforcement

1. This Circular takes effect from August 01, 01.

2. The tax declaration form prescribed in this Circular is applicable to tax periods starting from January 01, 01 onward. The tax finalization declaration for the tax period of 2022 is also applied according to the application form specified in this Circular.

3. This Circular annuls:

a) Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax administration; Law amending and supplementing a number of articles of the Law on Tax administration and Decree No. 2013/83/ND-CP dated July 2013, 22 of the Government;

b) Circular No. 99/2016/TT-BTC dated June 29, 6 of the Ministry of Finance guiding the management of VAT refund;

c) Circular No. 31/2017/TT-BTC dated April 18, 4 amending and supplementing a number of articles of Circular No. 2017/99/TT-BTC dated June 2016, 29 of the Ministry of Finance guiding the management of VAT refund management;

d) Circular No. 208/2015/TT-BTC dated December 28, 12 of the Ministry of Finance regulating the activities of tax advisory councils of communes, wards and townships;

dd) Circular No. 71/2010/TT-BTC dated May 07, 5 of the Ministry of Finance guiding the tax assessment for car and motorcycle business establishments, recording the selling price of cars and two-wheelers. put the machine on the invoice delivered to the consumer lower than the normal transaction price in the market;

e) Circular No. 06/2017/TT-BTC dated January 20, 01 of the Ministry of Finance amending and supplementing Clause 2017, Article 1a of Circular No. 34/156/TT-BTC dated November 2013, 06 of the Ministry of Finance. guiding the implementation of a number of articles of the Law on Tax Administration (added in Clause 11, Article 2013 of Circular 10/2/TT-BTC);

g) Circular No. 79/2017/TT-BTC dated August 01, 8 of the Ministry of Finance amending and supplementing Item b2017 Point b Clause 1 Article 4 Circular No. 48/156/TT-BTC dated November 2013/ 06 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration.

4. This Circular annuls the contents of the following Circulars:

a) Article 1 of Circular No. 119/2014/TT-BTC dated August 25, 8 of the Ministry of Finance amending Circular 2014/156/TT-BTC, 2013/111/TT-BTC, 2013/219/TT- BTC, 2013/08/TT-BTC, 2013/85/TT-BTC, 2011/39/TT-BTC and 2014/78/TT-BTC to reform and simplify tax administrative procedures;

b) Article 14, Article 15, Article 16, Article 17, Article 18, Article 19, Article 20, Article 21 Chapter IV Circular No. 151/2014/TT-BTC dated October 10, 10 of the Ministry of Finance guiding the exam issued Decree No. 2014/91/ND-CP dated October 2014, 01 of the Government on amending and supplementing a number of articles in Decrees on tax regulations;

c) Article 2 of Circular No. 26/2015/TT-BTC dated February 27, 02 of the Ministry of Finance providing guidance on value-added tax and tax administration in Decree No. 2015/12/ND-CP dated May 2015 12/02 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amending and supplementing a number of articles of the Decrees on taxation and amending and supplementing a number of Articles of the Law on Taxation. of the Circular No. 2015/39/TT-BTC dated March 2014, 31 of the Ministry of Finance on invoices for selling goods and providing services;

d) Article 17, Clause 3, Article 18 of Circular No. 84/2016/TT-BTC dated June 17, 6 of the Ministry of Finance guiding the procedures for collection and payment to the state budget for taxes and domestic revenues;

dd) Article 3 of Circular No. 130/2016/TT-BTC dated 12/8/2016 of the Ministry of Finance guiding the Government's Decree No. 100/2016/ND-CP dated July 01, 7 detailing the implementing the law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration and amending a number of articles in the Tax Circulars;

e) Article 3, Article 4, Article 12, Article 20 and Article 23 of Circular No. 36/2016/TT-BTC dated February 26, 02 of the Ministry of Finance guiding the implementation of tax regulations for organizations, individuals conducting oil and gas prospection, exploration and exploitation activities according to the provisions of the Petroleum Law;

g) Articles 4, 25 and 26 of Circular No. 176/2014/TT-BTC dated November 17, 11 of the Ministry of Finance guiding tax on activities of prospecting, exploration, field development and oil extraction gas of the Vietnam-Russia Joint Venture “Vietsovpetro” from Block 2014-09 under the 1 Agreement and the 2010 Protocol;

h) Article 3, Article 4, Point b, Clause 1, Article 7 and Points c, d, dd, Clause 2, Article 7 of Circular No. 22/2010/TT-BTC dated February 12, 02 of the Ministry of Finance guiding the implementation of Decree No. Decree No. 2010/100/ND-CP dated November 2009, 03 of the Government stipulating the collection of surcharges for the oil portion of profit divided by oil and gas contractors when crude oil prices fluctuate;

i) Clause 2, Clause 3, Clause 4, Section II, Part B and Clauses 2, 3, and 4, Section IV, Part B of Circular No. 56/2008/TT-BTC dated June 23, 6 of the Ministry of Finance guiding the implementation of currently declare, pay and settle the State's revenues as prescribed in Article 2008 of the Regulation on financial management of the parent company - Vietnam Oil and Gas Group promulgated together with Decree No. 18/142/ND-CP dated September 2007, 05 of the Government.

k) Points a, b, Clause 1, Article 21 of Circular No. 72/2014/TT-BTC dated May 30, 5 of the Ministry of Finance providing for VAT refund for goods of foreigners, foreigners Vietnamese residing abroad bring with them when exiting (amended and supplemented according to Clause 2014, Article 15 of Circular No. 1/92/TT-BTC dated December 2014, 31 of the Ministry of Finance) on application documents payment and refund proposals to banks acting as value added tax refund agents;

l) Clause 2, Article 3 of Joint Circular No. 206/2014/TTLT/BTC-BQP dated December 24, 12 of the Ministry of Finance and the Ministry of National Defense guiding the declaration and payment of taxes and state budget revenues. for units and enterprises under the Ministry of National Defense;

m) Point b, Clause 2, Section II of Joint Circular No. 85/2005/TTLT/BTC-BCA dated September 26, 9 between the Ministry of Finance and the Ministry of Public Security guiding the implementation of tax policies and state budget collection for with the production and trading of goods and services of units under the Ministry of Public Security;

n) Article 5; Article 6; Article 24; Clause 1, Points a, b, c, d, dd, e.3, e.4, e.5, e.6, e.7 Clause 2, Clause 7, Clause 8, Article 26 of Circular No. 111/2013 /TT-BTC dated August 15, 8 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 2013/65/ND The Government's CP shall detail a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax.

o) Clause 1, Clause 2, Points a.1, a.2, a.3, a.4, b, c, d, dd Clause 3, Clause 4, Points b, c, d, dd Clause 6 Article 21; Article 22; Article 23; Article 24; Appendix 02 and form of Circular No. 92/2015/TT-BTC dated June 15, 6 of the Ministry of Finance guiding the implementation of value-added tax and personal income tax for resident individuals with activities business; guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of the Law on Taxation No. 2015/71/QH2014 and Decree No. 13/12/ Decree-CP dated February 2015, 12 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amending and supplementing a number of articles of the Decrees on Taxation.

5. Tax registration, declaration and payment for overseas suppliers specified in Articles 76, Article 77, Article 78 and Article 79 of this Circular shall be effected from the time of notification of the General Department of Taxation. about the tax registration, declaration and payment system of overseas suppliers on the portal coming into operation.

6. Legal documents referred to for application in this Circular are amended, supplemented or replaced with new legal documents, such new documents shall apply.

Article 88. Transitional provisions

1. The decision on extension of tax payment, the decision on gradual payment of tax arrears, and the notice on acceptance of non-payment of late payment interest issued before the effective date of this Circular shall be implemented until the end of the time stated in the decision or notice. newspaper.

2. Overpaid amounts of taxpayers as prescribed in Article 26 of this Circular (including those incurred before the effective date of this Circular), tax authorities shall carry out procedures for handling non-refundable overpaid tax, late payment interest and fines as prescribed in Article 26 of this Circular.

3. For individuals submitting PIT declaration dossiers for real estate transfer, the time limit for submitting tax declaration dossiers shall continue to comply with the guidance in Clause 11 Article 2 of Decree No. 12/2015/ND- CP dated 12/01/2015 of the Government and Clause 5, Article 21 of Circular No. 92/2015/TT-BTC dated June 15, 6 of the Ministry of Finance.

4. For hydropower plants that have been guided by the Ministry of Finance on the allocation of tax obligations before this Circular takes effect, they shall continue to comply with the contents guided by the Ministry of Finance.

5. For taxpayers providing telecommunications services with a dependent accounting branch in a province other than their head office and participating in the business of telecommunications services, postpaid charges are specified in Clause 4, Article 20 of this Circular. Circular No. 219/2013/TT-BTC dated December 31, 12 of the Ministry of Finance, taxpayers shall submit tax declaration dossiers according to form No. 2013/GTGT, appendix of the table of distribution of value-added tax payable to localities. where they are entitled to receive revenue according to form No. 01-01/GTGT ​​issued together with Appendix II of this Circular to the tax authority for direct management.

Article 89. Responsible for implementing

1. Tax authorities at all levels are responsible for disseminating and guiding organizations, individuals and taxpayers to comply with the contents of this Circular.

2. Organizations, individuals and taxpayers regulated by this Circular shall fully comply with the instructions in this Circular.

During the implementation process, if there are any difficulties or problems, organizations and individuals are requested to promptly report them to the Ministry of Finance for timely resolution./."

– Article 4 of Circular No. 79/2022/TT-BTC amending and supplementing a number of legal documents issued by the Ministry of Finance, effective from January 01, 01 stipulates as follows:

"Article 4. Enforcement

1. This Circular takes effect from January 01, 01

2. Chief of Office of the Ministry of Finance, Director General of the General Department of Customs, Director General of the General Department of Taxation, Heads of relevant units under the Ministry of Finance and relevant organizations and individuals are responsible for implementation This circular./."

[70] This Clause is amended and supplemented according to the provisions of Article 13 of Circular No. 151/2014/TT-BTC guiding the implementation of Decree No. 91/2014/ND-CP dated October 01, 10 of the Government on amending and supplementing a number of articles in Decrees on tax regulations, effective from November 2014, 15.