Updated at 10/10/2022 - 02:24 pm
Where issued: | The financial | Effective date: | 01/08/2021 |
Date issued: | 01/06/2021 | Status: | Still validated |
THE FINANCIAL | SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
Number: 40 / 2021 / TT-BTC | Hanoi, date 01 month 6 year 2021 |
CIRCULARS
INSTRUCTIONS ON VALUE-added tax, PERSONAL INCOME TAX AND TAX MANAGEMENT FOR BUSINESS HOUSEHOLDS, BUSINESS PERSONS
Pursuant to the November 21, 11 Law on Personal Income Tax; and the November 2007, 22 Law amending and supplementing a number of articles of the Law on Personal Income Tax;
Pursuant to the Law on Value Added Tax dated June 03, 6; and the Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 2008, 19;
Pursuant to the Law amending and supplementing a number of articles of the Tax Laws dated April 30, 2013, 26;
Pursuant to the Law on Tax Administration dated June 13, 06;
Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 12 detailing and guiding the implementation of a number of articles of the Law on Value Added Tax;
Pursuant to the Government's Decree No. XNXX / 12 / ND-CP dated 2015 month 12XYYYX 6, detailing the implementation of the Law amending and supplementing a number of articles of tax laws and amending and supplementing a number of articles of tax decrees;
Pursuant to Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration;
Pursuant to Decree No. 87/2017/ND-CP dated July 26, 7 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the General Department of Taxation;
The Minister of Finance promulgates the Circular guiding the value added tax, personal income tax and tax administration applicable to business households and individuals as follows:
Chapter I
GENERAL PROVISIONS #
Article 1. Scope
This Circular provides guidance on value-added tax (VAT), personal income tax (PIT) and tax management for business households and individuals.
Article 2. Subject of application
1. Business household, business individual means a resident individual engaged in the production and trading of goods and services in all fields and lines of production and business as prescribed by law, including including some of the following cases:
a) Practice independently in the fields and professions for which a license or practice certificate is granted in accordance with law;
b) Activity of agents to sell at the right price for lottery agents, insurance agents and multi-level sale agents of individuals who directly sign contracts with lottery enterprises, insurance enterprises, and sales enterprises. Multilevel;
c) Business cooperation with the organization;
d) Agricultural production and business, forestry, salt making, aquaculture and fishing do not satisfy the conditions for tax exemption under the provisions of the law on VAT and PIT;
dd) E-commerce activities, including the case of individuals earning income from digital information content products and services in accordance with the law on e-commerce.
2. Business households and individuals conducting production and business activities at border markets, border-gate markets or markets in border-gate economic zones in the Vietnamese territory;
3. Individuals leasing properties;
4. Individuals transferring the Vietnamese national internet domain name “.vn”;
5. Organization of business cooperation with individuals;
6. Organizations and individuals declare tax on behalf of individuals, pay taxes on behalf of individuals;
7. Lottery enterprises, insurance enterprises and multi-level sales enterprises pay incomes to individuals who directly sign agency contracts to sell at the correct prices for lottery, insurance and multi-level sales;
8. Tax authorities, state agencies, other relevant organizations and individuals.
Article 3. Explain words
In addition to the terms explained in the Tax Administration Law, the Tax Laws and related Decrees, some other terms in this Circular are construed as follows:
1. “Household business” means a production and business establishment registered to be established by an individual or members of a household and is responsible with all his/her assets for the household's business activities according to regulations. prescribed in Article 79 of Decree No. 01/2021/ND-CP dated January 04, 01 of the Government on business registration and guiding documents or amendment, supplement or replacement (if any). In case members of a household register as a household business, one member shall be authorized to act as the representative of the household business. Individuals registering business households, the person authorized by household members to act as the business household representative is the owner of the business household. Households engaged in agricultural, forestry, fishery, salt production, and those selling street goods, snacks, trips, mobile businesses, seasonal businesses, and service providers with low incomes are not required to register as household businesses. business, except for business lines with conditional business investment, the People's Committees of the provinces and centrally-run cities shall prescribe the low-income levels applicable in the locality.
2. "Household business, large-scale business individual" means a business household or individual with a scale of revenue and labor that meets the highest level of criteria for micro-enterprises or higher. Specifically as follows: business households, individuals doing business in the fields of agriculture, forestry, fishery and industry and construction with an average number of employees participating in social insurance per year of 10 or more. or the total revenue of the preceding year is 3 billion VND or more; business households and individuals doing business in the field of commerce and services with an average annual number of employees participating in social insurance of 10 or more or the total turnover of the preceding year from 10 billion VND or more.
3. "Declaration method" is the method of tax declaration, tax calculation according to the ratio on the actual revenue generated by the monthly or quarterly period.
4. “Business households and individuals pay tax according to the declaration method” means large-scale business households and individuals; business households and individuals that do not meet the requirements of large-scale business but choose to pay tax according to the declaration method.
5. "Tax declaration method for each time it is incurred" is the method of tax declaration and tax calculation according to the ratio on the actual revenue each time it is incurred.
6. “Business individuals pay tax according to each time it is incurred” means an individual doing business infrequently and without a fixed business location.
7. "The flat method" is the method of calculating tax according to the ratio on the flat revenue determined by the tax authority to calculate the flat tax rate according to the provisions of Article 51 of the Law on Tax Administration.
8. “Business household, business individual paying tax according to the presumptive method” means a business household or individual that fails to implement or fails to fully implement the accounting, invoice and voucher regime, except for the case of business households, business individuals in the case of paying tax according to the declaration method and business individuals in the case of paying tax each time it is incurred.
9. “Flat tax rate” means tax and other state budget revenues payable by business households and individuals paying tax according to the flat method determined by tax authorities in accordance with Article 51 of the Law. Tax Administration.
10. “Organization of business cooperation with individuals” means an organization that makes an agreement with an individual on jointly contributing assets and efforts to carry out production and business activities, for mutual benefit and joint responsibility. according to the provisions of Article 504 of the Civil Code dated 24/11/2015 and guiding documents or amending, supplementing or replacing (if any).
11. “E-commerce activities” means conducting part or the whole process of commercial activities by electronic means connected to the internet, mobile telecommunications networks or other open networks according to regulations. defined in Clause 1, Article 3 of Decree No. 52/2013/ND-CP dated May 16, 5 of the Government on e-commerce and guiding documents or amending, supplementing or replacing (if any).
12. “Digital information content product” means a content and information product including text, data, images, and sound presented in digital form, stored and transmitted in the network environment according to the provisions of Clause 11 Article 3 of the Government's Decree No. 71/2007/ND-CP dated May 03, 5 detailing and guiding the implementation of a number of articles of the Law on Information Technology on the information technology industry. information and documents guiding or amending, supplementing or replacing (if any).
13. “Digital information content service” means a service provided in the network environment that directly supports and serves the production, exploitation, release, upgrade, warranty and maintenance of products. content of digital information and other similar activities related to digital information content as prescribed in Clause 12, Article 3 of Decree No. 71/2007/ND-CP dated May 03, 5 of the Government and other relevant documents. instructions or amendment, supplement or replacement (if any).
14. “Tax Sub-Department” includes Tax Department and Regional Tax Department.
15. “Database of tax authorities” includes a centralized integrated information system of the tax industry; results of verification and survey of production and business factors; tax inspection and examination results; private database. Production and business factors that must be verified and surveyed include: labor costs; electricity costs; water costs; telecommunications costs; expenses for renting warehouses and business premises; management costs; Other costs.
16. "Private database" means a database built, managed and used by tax authorities for each locality.
Chapter II
PRINCIPLES, METHODS AND BASIS FOR TAX CALCULATION FOR BUSINESS HOUSEHOLDS, BUSINESS INDIVIDUAL #
Article 4. Tax calculation principles
1. Tax calculation principles for business households and individuals shall comply with the provisions of current laws on VAT, PIT and relevant legal documents.
2. Business households and individuals with turnover from production and business activities in a calendar year of VND 100 million or less shall be exempt from paying VAT and not having to pay personal income tax as prescribed by law. VAT and PIT law. Business households and individuals are responsible for making accurate, truthful and complete tax declarations and submitting tax dossiers on time; take responsibility before law for the accuracy, truthfulness and completeness of tax records as prescribed.
3. Business households, individuals doing business in the form of groups of individuals or households, the turnover level of 100 million VND/year or less to determine that the individual does not have to pay VAT and does not have to pay personal income tax is determined. assigned to one (01) sole representative of a group of individuals or households in the tax year.
Article 5. Tax calculation method applicable to business households and individuals paying tax according to the declaration method
1. The declaration method applies to large-scale business households and individuals; and business households and individuals that do not meet the requirements of large scale but choose to pay tax according to the declaration method.
2. Business households and individuals paying tax according to the declaration method shall declare tax on a monthly basis, except for cases where business households and business individuals have just started doing business and business households and individuals satisfy the following requirements. the criteria for quarterly tax declaration and the selection of quarterly tax declaration according to the provisions of Article 9 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government.
3. Business households and individuals paying tax according to the declaration method, if it is determined that the taxable revenue is not realistic, the tax authority shall determine the taxable revenue according to the provisions of Article 50 of the Law on Management. tax.
4. Business households and individuals that pay tax by the declaration method must comply with the accounting, invoice and voucher regime. In case business households and individuals do business in the fields and lines of business with grounds for determining revenue as certified by competent authorities, they are not required to comply with the accounting regime.
5. Business households and individuals that pay tax by the declaration method are not required to finalize tax.
Article 6. Tax calculation method applicable to business individuals who pay tax each time it is incurred
1. The method of declaring tax according to each time it is incurred is applicable to individuals who do business infrequently and do not have a fixed business location. Irregular business is determined depending on the characteristics of production and business activities of each field and industry and is determined by the individual to choose the method of tax declaration according to the guidance in this Circular. A fixed business location is a place where an individual conducts production and business activities, such as a transaction location, shop, shop, factory, warehouse, wharf, yard or other similar location.
2. Business individuals that pay tax each time it is incurred include:
a) Individuals doing mobile business;
b) Individuals are private construction contractors;
c) Individuals transferring the Vietnamese national internet domain name “.vn”;
d) Individuals earning income from digital information content products and services if they do not choose to pay tax according to the declaration method.
3. Business individuals that pay tax upon each time it is incurred are not required to comply with the accounting regime, but must archive invoices, vouchers, contracts, and documents proving that the goods and services are legal. and present the tax return file for each time it is incurred.
4. Business individuals that pay tax on each occasion shall declare tax when there is a taxable turnover.
Article 7. Tax calculation method applicable to business households and individuals paying tax according to the presumptive method
1. The presumption method is applied to business households and individuals that are not subject to tax payment according to the declaration method and are not subject to tax payment by time of arising under the guidance in Articles 5 and 6. This circular.
2. Business households and individuals that pay tax by the presumptive method (Household contracts) are not required to comply with the accounting regime. Households using single invoices must store and present to the tax authorities invoices, documents, contracts and documents proving lawful goods and services when requesting for issuance and retailing of invoices each time. incurred. Particularly in the case of contracted households doing business at border markets, border-gate markets, and markets in border-gate economic zones in the Vietnamese territory, they must archive invoices, vouchers, contracts and documents proving the conformity of goods. law and present it at the request of a competent state management agency.
3. Contracted households that do business for less than a full year (not full 12 months in a calendar year) include: contracted households that have just started doing business, contracted households that do regular seasonal business, and contract households that stop or temporarily suspend their business. For a contracted household doing business for less than a full year, the turnover of 100 million VND/year or less to determine that the contracted household is not required to pay VAT and is not subject to PIT is the taxable revenue of a calendar year (12). month); The actual taxable turnover to determine the flat tax payable in the year is the revenue corresponding to the actual number of months of business.
Example 1: Mr. A started his business from April 4, and is expected to have a contracted revenue of 2022 months of actual business of VND 09 million (average VND 90 million/month), the corresponding revenue of a year (10 months) is 12 million VND (>120 million VND). Thus, Mr. A is subject to VAT and must pay PIT corresponding to the actual revenue arising from April 100 of VND 4 million.
4. Households with flat tax return according to the year specified at Point c, Clause 2, Article 44 of the Law on Tax Administration, and pay tax according to the time limit specified in the notice of payment of the tax authority according to the provisions of Clause 2, Article 55 of the Law on Tax Administration. In case the flat household uses invoices issued by the tax authority and retails them by number, the flat household shall declare tax and pay tax separately for the revenue generated on that invoice each time it is incurred.
Article 8. Tax calculation method in case organizations and individuals declare tax on their behalf or pay tax on their behalf
1. Organizations and individuals declare tax on behalf of individuals or pay taxes on behalf of individuals in the following cases:
a) The organization leases the property of an individual whose property lease contract has an agreement that the lessee is the taxpayer;
b) Organization of business cooperation with individuals;
c) Organizing the payment of bonuses, sales support, sales promotion, trade discount, payment discount, cash or non-cash support, compensation for breach of contract, compensation other for contracted households;
d) An organization in Vietnam that is a partner of an overseas digital platform provider (without a permanent establishment in Vietnam) pays income from digital information content products and services to individuals. multiply under agreements with overseas digital platform providers;
dd) The organization that is the owner of the e-commerce trading floor shall declare and pay tax on behalf of the individual according to the schedule of the tax authority. During the time when it is not possible to declare tax on behalf of an individual, the organization that is the owner of the e-commerce trading floor must provide information related to the individual's business activities. individuals through the floor at the request of the tax authorities in accordance with the law such as: full name; personal identification number or identity card or citizen identification number or passport; tax code; address; email; phone number; goods and services provided; business revenue; seller's bank account; other relevant information;
e) Organizations and individuals declare tax on behalf of individuals, pay taxes on behalf of individuals as authorized by civil law.
2. Organizations and individuals declare and pay tax on behalf of business individuals as guided in Clause 1 of this Article declare and pay tax as follows:
a) In case of tax declaration on behalf of the subjects guided at Point a, Clause 1 of this Article, the organization shall declare and pay tax on a monthly or quarterly basis or each time a payment period or calendar year arises according to the provisions of this Law. regulations on tax administration.
b) In case of tax declaration and payment on behalf of the subjects guided at Points b, c, d, dd, Clause 1 of this Article, the tax declaration and payment shall be made monthly or quarterly in accordance with the law on tax. Tax Administration.
c) In case of tax declaration on behalf of the subjects guided at Point e, Clause 1 of this Article, organizations and individuals shall declare and pay tax according to the provisions of law on tax administration for individuals. authority.
3. In case an individual generates a revenue of 100 million VND/year or less in many places in the year, the individual expects or determines the total revenue of more than 100 million VND/year, he may authorize organizations to pay tax on behalf of, pay tax on behalf of the revenue generated at the authorized unit in the tax year. Particularly for contracted households, in addition to the contracted revenue, the contracted households also receive bonuses, sales support, sales promotions, trade discounts, payment discounts, cash or non-cash support payments. In case of compensation for breach of contract or other compensation, the paying organization shall declare tax on behalf of and pay tax on behalf of the actual payment of these amounts in the tax year. In case the organization declares tax on behalf of an individual who leases the property, the determination of a turnover of 100 million VND/year or less shall be applied to determine the taxpayers not required to pay tax under the guidance at Point c. Clause 1, Article 9 of this Circular.
Article 9. Tax calculation methods for some special cases
1. Personal property leasing
a) Property lessor means an individual that generates revenue from property rental, including: rental of houses, premises, shops, factories, warehouses, excluding accommodation services; leasing means of transport, machinery and equipment without the operator; leasing other assets without services. Accommodation services that are not included in property rental under the guidance in this Clause include: providing short-term accommodation facilities for tourists and other visitors; provide long-term accommodation other than apartments for students, workers and the like; provide accommodation with food service or recreational facilities.
b) The lessor declares tax according to each payment period (each payment period is determined according to the beginning of the lease term of each payment period) or declares tax on a positive year basis. calendar. Individuals declare tax under each contract or declare tax for many contracts on one declaration if the rental property in the area is managed by the same tax authority.
c) If the individual leasing the property does not generate revenue for full 12 months in a calendar year (including the case where there are many lease contracts), the turnover rate of VND 100 million/year or less shall be used to determine the individual who leases the property. property leasing that is not subject to VAT or PIT is the taxable turnover of a calendar year (12 months); The actual taxable turnover to determine the payable tax amount in the year is the revenue corresponding to the actual number of months incurred for leasing the property.
Example 2: Mr. B enters into a house rental contract with a rental agreement of VND 10 million/month for the period from October 10 to the end of September 2022. Thus, the actual revenue in 9 is 2023 million dong, but the total revenue in 2022 months of 30 is 12 million dong; actual revenue in 2022 is 120 million dong, but total revenue in 2023 months of 90 is 12 million dong. Therefore, Mr. B is subject to VAT and must pay PIT corresponding to the actual revenue generated in 2023 and 120 according to the above contract.
d) In case the lessee pays in advance for many years, the lessor shall declare and pay tax once for the entire prepaid revenue. One-time tax payable is the total payable tax amount of each calendar year according to regulations. In case there is a change in the content of the property lease contract leading to a change in taxable revenue, payment period, and lease term, the individual shall make an adjustment or supplement in accordance with the provisions of the Law on Tax Administration for tax period is subject to change.
2. Individuals who directly sign contracts to act as lottery agents, insurance agents, or multi-level sales agents
a) An individual who directly signs a contract to act as a lottery agent, insurance agent, or multi-level sale agent is an individual who directly signs a contract with a lottery enterprise, insurance enterprise, or multi-level sale enterprise. provided in the form of agents selling at the right price.
b) Individuals who directly sign contracts to act as lottery agents, insurance agents or multi-level marketing agents shall not directly declare tax, except for the case guided at Point d of this Clause. Lottery enterprises, insurance enterprises, multi-level sales enterprises are responsible for withholding and declaring tax and paying PIT if the enterprise determines the amount of commission paid to individuals at the unit in a calendar year is over 100 million dong. In case an individual generates a revenue of 100 million VND/year or less in many places in the year, he or she expects or determines a total revenue of more than 100 million VND/year, he may authorize organizations to pay such revenue. enter a tax deduction for the commission received at the entity during the tax year.
c) Lottery enterprises, insurance enterprises, multi-level sales enterprises shall declare tax on a monthly or quarterly basis according to the provisions of the law on tax administration and do not have to declare tax finalization for tax withholding obligations. Personal income of individuals working as lottery agents, insurance agents, multi-level sales agents.
d) In case the income-paying organization has not yet made tax deductions because it has not yet reached the deduction level and the individual does not authorize the organization to pay the withheld income, at the end of the year, the individual shall determine that he or she must pay the deduction. tax according to regulations, individuals shall declare and pay tax annually.
Article 10. Tax bases
The tax base for business households and individuals is the taxable turnover and the tax rate calculated on the turnover.
1. Taxable turnover
Revenue subject to VAT and revenue subject to PIT for business households and individuals is the tax-inclusive revenue (in case of taxable income) of all sales, processing fees, commissions, money for service provision arising in the tax period from the production and trading of goods and services, including bonuses, sales support, sales promotion, trade discount, payment discount. payment and support in cash or non-cash; price subsidies, surcharges, extras, and additional fees are entitled to according to regulations; compensation for breach of contract and other compensations (only included in the revenue subject to PIT); Other revenues that business households and individuals enjoy, regardless of whether money has been collected or not.
2. Tax rate on sales
a) The tax rate calculated on turnover includes the VAT rate and the personal income tax rate applied in detail to each field and business line according to the guidance in Appendix I issued together with this Circular.
b) In case business households and individuals operate in many fields and lines of business, business households and individuals shall declare and calculate tax at the rate of tax calculated on turnover applicable to each field. , career. In case business households and individuals cannot determine the taxable turnover of each field or line or determine that it is not suitable with the reality of business, the tax authority shall determine the taxable revenue of each business line. fields and professions in accordance with the law on tax administration.
3. Determination of tax payable
Amount of VAT payable = Taxable turnover x VAT rate
PIT payable amount = PIT taxable turnover x PIT rate
In which:
- Revenue subject to VAT and revenue subject to PIT calculation as guided in Clause 1 of this Article.
– VAT rate and PIT rate according to the guidance in Appendix I issued with this Circular.
Chapter III
TAX MANAGEMENT FOR BUSINESS HOUSEHOLDS, BUSINESS INDIVIDUAL #
Article 11. Tax administration for business households and individuals paying tax according to the declaration method
1. Tax return file
Tax declaration dossiers for business households and individuals paying tax according to the declaration method specified at Point 8.2, Appendix I – List of tax declaration dossiers issued together with Decree No. 126/2020/ND-CP October 19, 10 of the Government, specifically as follows:
a) Tax return for business households and individuals, made according to form No. 01/CNKD issued together with this Circular;
b) Appendix to the list of business activities in the period of business households and individuals (applicable to business households and individuals paying tax according to the declaration method) according to form No. 01-2/BK - The BCC is issued together with this Circular. In case business households and individuals pay tax according to the declaration method, if there are grounds for determining revenue as certified by competent authorities, they are not required to submit the Appendix to the List Form No. 01-2/BK- The business contract is issued together with this circular.
2. Where to file tax returns
The place to submit tax declaration dossiers for business households and individuals paying tax according to the declaration method specified in Clause 1, Article 45 of the Law on Tax Administration is the Sub-department of Taxation that directly manages the place where business households and individuals do business. production and business activities.
3. Deadline for filing tax returns
The deadline for submitting tax declaration dossiers for business households and individuals paying tax according to the declaration method is specified in Clause 1, Article 44 of the Law on Tax Administration, specifically as follows:
a) The deadline for submitting tax declaration dossiers for business households and individuals paying tax by the monthly declaration method is the 20th day of the month following the month in which the tax liability arises.
b) The deadline for submitting tax declaration dossiers for business households and individuals paying tax by the quarterly declaration method is the last day of the first month of the next quarter adjacent to the quarter in which the tax liability arises.
4. Tax payment deadline
The deadline for tax payment of business households and individuals paying tax according to the declaration method shall comply with the provisions of Clause 1, Article 55 of the Law on Tax Administration, specifically: The deadline for tax payment is the last day of the tax period. tax filing deadline. In case of additional declaration of tax declaration dossiers, the time limit for tax payment is the time limit for submitting tax declaration dossiers of the tax period with errors or omissions.
5. Obligation to declare tax in case of temporary suspension of operation or business
In case business households and individuals temporarily stop operating or doing business, they shall notify the tax authority as prescribed in Article 91 of Decree No. 01/2021/ND-CP dated November 04, 11 of the Government. Article 2021 Decree No. 4/126/ND-CP dated October 2020, 19 of the Government, Article 10 of Circular No. 2020/12/TT-BTC dated December 105, 2020 of the Ministry of Finance guiding on tax registration and do not have to submit a tax return, except for business households and individuals that temporarily suspend operations, do business for less than a month if they declare tax on a monthly basis, or stop operating or doing business for less than a quarter, if they declare tax according to tax regulations. precious.
Article 12. Tax administration for business individuals paying tax each time it is incurred
1. Tax return file
Tax declaration dossiers for business individuals paying tax according to each time they are incurred are specified at Point 8.3, Appendix I – List of tax declaration dossiers issued together with Decree No. 126/2020/ND-CP dated October 19 10 of the Government, specifically as follows:
a) Tax return for business households and individuals, made according to form No. 01/CNKD issued together with this Circular;
b) Documents attached to tax declaration dossiers for each time they are incurred include:
- A copy of the economic contract for the supply of goods and services;
- A copy of the minutes of acceptance and liquidation of the contract;
- A copy of the document proving the origin of the goods, such as: A list of agricultural products purchased if they are domestic agricultural products; A list of goods purchased, sold and exchanged by border residents, if they are imported by border residents; Invoices delivered by the seller if they are imported goods purchased from a domestic business organization or individual; relevant documents to prove if the goods are self-manufactured;…
The tax authority has the right to request the presentation of the original for comparison and confirmation of the accuracy of the copy against the original.
2. Where to file tax returns
The place to submit tax declaration dossiers for business individuals paying tax according to each time it is incurred is specified in Clause 1, Article 45 of the Law on Tax Administration, specifically as follows:
a) In case of mobile business, the tax declaration dossier shall be submitted at the Sub-department of Taxation directly managing the locality where the individual conducts business activities.
b) In case an individual earns income from digital information content products and services, he/she shall submit a tax declaration dossier at the Sub-department of Taxation directly managing the place where the individual resides (permanently or temporarily residing).
c) In case an individual earns income from the transfer of the Vietnamese national internet domain name ".vn", he/she shall submit a tax return at the Sub-department of Taxation where the individual resides. In case the transferor is a non-resident individual, he/she shall submit a tax return at the tax authority directly managing the Vietnamese national internet domain name management organization ".vn".
d) In case the individual is a private construction contractor, the tax declaration dossier shall be submitted at the Sub-department of Taxation directly managing the locality where the individual conducts construction activities.
3. Deadline for filing tax returns
The time limit for submitting tax declaration dossiers for business individuals paying tax according to each time it is incurred is specified in Clause 3, Article 44 of the Law on Tax Administration, no later than the 10th day from the date of arising tax obligations.
4. Tax payment deadline
The deadline for tax payment of business individuals paying tax for each time it is incurred shall comply with the provisions of Clause 1, Article 55 of the Law on Tax Administration, specifically: The deadline for tax payment is the last day of the deadline for submission of documents. Tax. In case of additional declaration of tax declaration dossiers, the time limit for tax payment is the time limit for submitting tax declaration dossiers of the tax period with errors or omissions.
Article 13. Tax administration for contracted households
1. Basis for determining flat tax for flat households
Bases for determining flat tax include:
a) The tax declaration dossier of the flat household is declared by the contracted household according to the expected revenue and flat tax rate of the tax year;
b) Database of tax authorities;
c) Consultation opinion of the tax advisory council of communes, wards and townships;
d) Results of information disclosure and receipt of feedback from the Tax Advisory Council, the People's Committee, the People's Council, the Fatherland Front of communes, wards, townships, contracted households and organizations, other individuals.
Disclosure of information on flat households means that the tax authority organizes publicity and receives feedback on revenue and flat tax rates for flat households according to regulations. The first disclosure of information under Clause 1 of this Article for consultation and opinion on expected revenue and flat tax rate; and publicize information for the second time according to Clause 5 of this Article for reference and opinion on the official revenue and flat tax payable of the tax year. Information disclosure includes: posting information in paper in the locality; sent directly to the contracted household; send directly to the People's Council, People's Committee, Fatherland Front of districts, communes, wards and townships; publicize information on the Tax Department's website.
2. Tax return file
a) From November 20 to December 11 every year, the tax authority distributes tax returns for the following year to all presumptive households.
b) Tax declaration dossiers for flat households as prescribed at Point 8.1, Appendix I – List of tax declaration dossiers issued together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government is Tax return for business households and individuals, made according to form No. 2020/CNKD attached to this Circular.
c) In case the flat household uses invoices issued and retailed by the tax authority for each time it is incurred, when declaring tax on the revenue on a single invoice, the flat household shall declare tax on each arising and use the tax declaration form. Tax for business households and individuals, using form No. 01/CNKD issued together with this Circular, concurrently produce and submit the following documents to the tax declaration dossier:
- A copy of the economic contract for the provision of goods and services in the same industry as the business of the contracted household;
- A copy of the minutes of acceptance and liquidation of the contract;
- A copy of the document proving the origin of the goods or service, such as: A list of agricultural products purchased, if they are domestic agricultural products; A list of goods purchased, sold and exchanged by border residents, if they are imported by border residents; Invoices delivered by the seller if they are imported goods purchased from a domestic business organization or individual; relevant documents to prove if the goods are self-manufactured or supplied by individuals;…
The tax authority has the right to request the presentation of the original for comparison and confirmation of the accuracy of the copy against the original.
3. Deadline for filing tax returns
The deadline for submitting tax declaration dossiers for flat households is specified at Point c, Clause 2, Clause 3, Article 44 of the Law on Tax Administration, specifically as follows:
a) The deadline for filing tax returns for flat households is December 15 of the year preceding the tax year.
b) In case the contracted household has just started doing business (including the household that declares and converts to the contract method), or the contracted household changes to the declaration method, or the contracted household changes its industry, or the contracted household changes its size. business in the year, the time limit for filing tax return of the flat household is the 10th day at the latest from the date of business start, or change the tax calculation method, or change the industry, or change the business scale. .
c) The time limit for submitting tax declaration dossiers for flat households using invoices issued by tax authorities or retailing according to each arising time is the 10th day from the day on which the revenue is requested to use. use invoice.
4. Determination of revenue and flat tax rate
a) Determination of revenue and flat tax rate
a.1) Turnover and flat tax rate are calculated according to the calendar year or month in case of seasonal and stable business in a year.
a.2) The flat household determines by itself the flat taxable revenue in the year on the tax declaration form No. 01/CNKD attached to this Circular. In case the flat revenue cannot be determined, does not submit a tax return or the flat taxed revenue is determined to be inconsistent with the actual business, the tax authority shall determine the flat revenue and determine the flat tax rate. according to the provisions of Article 51 of the Law on Tax Administration.
a.3) Based on the tax declaration dossiers of the presumptive households and the database of the tax authorities to collect public comments, consult the Tax Advisory Council and serve as a basis for the Tax Department to direct and review Control the preparation of tax books at each Tax Department.
b) Adjustment of revenue and flat tax rate
If a flat household in the year requests adjustment of revenue or flat tax rate due to a change in business activities, the tax authority shall adjust the flat tax rate as prescribed in Clause 3, Article 51 of the Law on Tax Administration from the time of change. change. As follows:
b.1) If a contracted household changes its business scale (business area, employed employees, turnover), they must make an adjustment and supplement to the tax declaration, made according to form No. 01/CNKD attached to this Circular. . If the tax authority determines that the flat revenue changes by 50% or more compared to the contracted revenue, the tax authority shall issue a Notice (form No. 01/). TB-CNKD promulgated together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government) on adjusting the flat tax rate from the time of change in the tax year. If through the database of the tax authority, verification, examination and inspection data, the tax authority has grounds to determine that the presumptive household does not meet the conditions for adjustment of the flat tax rate as prescribed, the The tax authority shall issue a Notice of non-adjustment of the flat tax rate using form No. 2020/TBKĐC-CNKD attached to this Circular.
b.2) If a contract household changes its business location, it must change its tax registration information according to regulations and carry out tax declaration procedures at the new location as if it were a newly established household. Tax authorities shall base on dossiers of change of tax registration information to handle according to regulations. The tax authority managing the place where the contracted household moves to shall process the tax return of the contracted household as if it were a newly opened business. The tax authority managing the place where the contracted household moves to issues a Notice (form No. 01/TB-CNKD issued together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government) on the adjustment reduce the flat tax rate from the time of change in the tax year.
b.3) If the contracted household changes its business line or field (even if there is no change in the applicable tax rate or rate), the contracted household must carry out the procedures for changing tax registration information as prescribed. (if there is a change in business lines or business fields compared to tax registration), and at the same time make an adjustment and supplement to the tax declaration, made according to form No. 01/CNKD attached to this Circular. The tax authority shall base on the results of processing dossiers of change of tax registration information (if any) and the tax declaration dossiers of the presumptive households and the tax authority's database to issue a Notice (form No. /TB-CNKD issued together with Decree No. 01/126/ND-CP dated October 2020, 19 of the Government) on adjusting the flat tax rate (if any) according to reality from the time of change in the year tax.
b.4) Contracting households that stop or suspend their business shall notify when they stop or suspend their business as prescribed in Article 4 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government. government. The tax authority shall base itself on the notice of the flat household or a competent state agency as prescribed in Article 2020 of the Law on Tax Administration to adjust the flat tax rate as follows:
b.4.1) For contract households that have been notified of their approval to stop doing business: if the contracted households stop doing business from the first day of the calendar month, the entire flat tax amount shall be reduced from the month of business cessation; If the contracted household stops doing business at any time between the 02nd and the 15th of the calendar month, the flat tax amount of the month when the business ceases to operate will be adjusted down by 50% and the entire amount of the flat tax shall be reduced. flat tax of the months after the month of business cessation; if the flat household stops doing business at any time during the period from the 16th day onwards of the calendar month, the flat tax amount of the month when the business ceases to do business is not adjusted down, only the whole tax amount is reduced. securities of the months following the month of cessation of business.
b.4.2) For contract households that have been notified of their approval to suspend their business: if the contracted household suspends business for the whole month of the calendar year, the flat tax amount of that month will be adjusted down in its entirety; if the contracted household suspends business for 15 consecutive days or more in a calendar year, the payable flat tax amount of that month shall be reduced by 50%.
b.4.3) The time to stop or suspend business is determined according to the taxpayer's notice, in case the taxpayer stops or suspends the business without notice or late notice (including the case for reasons force majeure according to regulations), the tax authority shall base on the actual verification results to determine the time to stop or suspend business.
b.5) The contracted household stops or suspends business at the request of the competent state management agency, the tax authority shall base on the written request of the competent state management agency to stop or suspend the business to adjust the flat tax rate according to reality for the time required to stop or suspend the business.
b.6) If a flat-tax household is converted to the declaration method, the flat-tax household shall make an adjustment and supplement to the flat tax declaration, made according to form No. 01/CNKD attached to this Circular. The tax authority shall base itself on the amended and supplemented declarations to reduce the presumptive tax rate for the conversion period.
5. 1st public listing
The tax authority shall make the first public listing for reference and opinion on the expected revenue and the expected flat tax rate. The first public listing document includes: List of stockholders that are not subject to VAT and are not subject to PIT; List of stockholders subject to tax payment. The first public listing is done as follows:
a) The Sub-department of Taxation shall make the first public listing at the one-stop section of the Sub-department of Tax, the People's Committee of the district; at the door, gate or location convenient for accessing information, the appropriate location of the headquarters of the People's Committee of the commune, ward or township; Tax Team headquarters; Market management board for people and contracted households to supervise. The first listing period is from December 1 to December 1 every year.
b) The Sub-department of Taxation shall send the first public posting document to the People's Council and the Fatherland Front of the district, commune, ward or township no later than December 1 of each year, clearly stating the address , the time when the Sub-department of Taxation receives feedback (if any) from the People's Council and the Fatherland Front of the district, commune, ward or township. The time for the Tax Department to receive feedback (if any) is December 20 at the latest.
c) No later than December 20 of each year, the Sub-department of Taxation shall send to each contracted household a notice of expected revenue and flat tax rate, made according to form No. 12/TBTDK-CNKD enclosed with a public information sheet of the contracted household according to the form No. 01/TBTDK-CNKD. Form No. 01/CKTT-CNKD (hereinafter referred to as the Public Table) issued together with this Circular, clearly stating the address and time of the Sub-department of Taxation to receive feedback (if any) from the delayed contracting household. no later than December 31. The notice shall be sent directly to the presumptive household (with the taxpayer's signature on receipt of the notice) or the notice shall be sent by post by registered mail. The information disclosure sheet expected to be sent to the contracted households is made according to the geographical area, including both taxable and non-taxable individuals. For markets, roads, streets and residential groups with two hundred (12) contracted households or less, the Sub-department of Taxation shall print and distribute to each contracted household a public table of contracted households in the area. If the market, street, street or residential group has more than 200 contracted households, the Sub-department of Taxation shall print and distribute to each contracted household the public sheet of no more than 200 contracted households in the area. Particularly for markets with over 200 contracted households, the Sub-department of Taxation prints and distributes a public table to each contracted household. In case the tax authority has made the announcement of the public table on the tax authority's portal, it is not required to send the publicity sheet according to form No. 200/CKTT-CNKD attached to the notice of expected revenue and flat tax rate, form No. 01/TBTDK-CNKD issued together with this Circular.
d) The Sub-department of Taxation is responsible for publicly announcing the posting location, the address to receive feedback (telephone number, fax number, address at the one-stop shop, email address) about the content. publicly listed for stockholders to know.
dd) The Sub-department of Taxation is responsible for synthesizing feedbacks on the contents of the first public listing of the people, taxpayers, People's Councils and Fatherland Front of districts, communes, wards and towns. town to study, adjust and supplement management subjects, expected revenue levels, and expected tax rates before consulting the Tax Advisory Council.
6. Consult the Tax Advisory Council
The Sub-department of Taxation holds a meeting to consult the Tax Advisory Council from January 01 to January 01 every year. Dossier of meeting of the Tax Advisory Council in accordance with the law on tax administration.
7. Making and approving the Tax Book
a) The Sub-department of Taxation shall base itself on the document determining the flat tax rate guided in Clause 1, Article 3 of this Circular and the written directive of the superior tax authority (if any) to compile and approve the tax book before the 15th of this month. 01 every year.
b) Every month, based on changes in business activities of the contracted household (change in business activities) or changes in tax policy affecting the flat revenue and the payable flat tax rate, The Tax Department prepares and approves the adjusted and supplemented tax book and issues the Notice of adjustment of the flat tax rate under the guidance at point b, clause 4 of this Article.
8. Submit tax notices and tax payment deadlines
a) Submit tax notice
a.1) The tax authority shall send the Notice of payment according to the form No. 01/TB-CNKD issued together with the Government's Decree No. 126/2020/ND-CP dated October 19, 10 together with a public table according to the form. No. 2020/CKTT-CNKD issued together with this Circular to contract households (including flat households subject to tax and flat households not subject to tax) no later than January 01 of each year. The notice shall be sent directly to the contracted household (with the taxpayer's signature on receipt of the notice) or the Notice shall be sent by post in the form of registered mail.
a.2) The official information disclosure sheet sent to contracted households shall be made according to the geographical area, including flat households that are subject to tax and those that are not subject to tax. For markets, streets, streets and residential groups with 200 contracted households or less, the Tax Department shall print and distribute to each contracted household a public table of contracted households in the area. If the market, street, street or residential group has more than 200 contracted households, the Sub-department of Taxation shall print and distribute to each contracted household the public sheet of no more than 200 contracted households in the area. Particularly for markets with over 200 contracted households, the Sub-department of Taxation prints and distributes a public table to each contracted household. In case the tax authority has made the announcement on the tax authority's portal, it is not required to send a publicity sheet made according to form No. 01/CKTT-CNKD attached to the Notice of payment of form No. 01/TB -CNKD promulgated together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government.
a.3) If the tax authority issues a notice of adjustment of the flat tax rate according to the notice of the flat household under the guidance at Point b, Clause 4 of this Article, the time limit for issuing the notice is the 20th day of the following month. month with tax changes.
a.4) In case the contracted household has just started doing business, the tax authority shall send a notice of payment of payment form No. 01/TB-CNKD issued together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government. Government for contracting households is no later than the 2020th of the month following the month in which the payable tax is incurred.
b) Tax payment deadline
b.1) According to the notice of payment, the presumptive household shall pay VAT and PIT according to the time limit specified in the Notice of payment of form No. 01/TB-CNKD issued together with the Decree No. 126/2020/ND-CP dated October 19, 10 of the Government.
b.2) In case the contracted household uses the invoice issued or retailed according to each time it is generated by the tax authority, the time limit for paying tax on the revenue on the invoice is the time limit for declaring tax on the revenue on the invoice. according to the instructions at point c, clause 3 of this article.
9. 2st public listing
The tax authority shall make the second public listing of the revenue and the official tax payable of the year for presumptive households. The second public listing is done as follows:
a) At the Tax Department level
a.1) The Department of Taxation shall publicly post information about flat households before January 30 of each year on the website of the tax industry, including the following information: List of flat households that are not subject to VAT , do not have to pay personal income tax; List of stockholders subject to tax payment.
a.2) In case the contracted household has just started doing business or there is a change in the payable tax amount or the business status, the Tax Department shall publicize the information or adjust the information on its website. tax sector no later than the last day of the month following the month the household contracts out to do business or there is a change.
b) At the Tax Department level
b.1) The Sub-department of Taxation shall make the second public listing before January 2 every year at the one-stop section of the Sub-department of Taxation, the People's Committee of the district; at the door, gate or location convenient for accessing information, the appropriate location of the headquarters of the People's Committee of the commune, ward or township; Tax Team headquarters; Market management board for people and contracted households to supervise.
b.2) The Sub-department of Taxation shall send the second public posting document to the People's Council and the Fatherland Front of the district, commune, ward or township no later than January 2, clearly stating the address. , the time when the Sub-department of Taxation receives feedback (if any) from the People's Council and the Fatherland Front of the district, commune, ward or township.
b.3) The Sub-department of Taxation is responsible for publicly announcing the posting location, the address to receive feedback (telephone number, fax number, address at the one-stop shop, email address) about Publicly listed contents for stockholders to know.
b.4) Publication of documents at the Sub-Department of Taxation level is the same as for information disclosure on the website of the tax branch at the level of the Department of Taxation.
Article 14. Tax administration for individuals leasing properties that directly declare tax with tax authorities
1. Tax return file
Tax declaration dossiers for property lessors who directly declare tax with tax authorities specified in Item a, point 8.5, Appendix I - List of tax declaration dossiers issued together with Decree No. 126/2020/ND- CP dated October 19, 10 of the Government, specifically as follows:
a) Tax declaration for property leasing activities (applicable to individuals having property leasing activities that directly declare tax with tax authorities and declare on behalf of individuals) according to form No. 01/TTS promulgated together with this Circular;
b) The Appendix detailing the property lease contract (applicable to individuals having property leasing activities that directly declare tax with the tax authority if it is the first tax declaration of the Contract or the Appendix to the contract). dong) according to form No. 01-1/BK-TTS issued together with this Circular;
c) A copy of the property lease contract, the contract appendix (if it is the first tax declaration of the Contract or the Contract Appendix);
d) A copy of the Power of Attorney as prescribed by law (in case the lessor authorizes a legal representative to carry out tax declaration and payment procedures).
The tax authority has the right to request the presentation of the original for comparison and confirmation of the accuracy of the copy against the original.
2. Where to file tax returns
The place to submit tax declaration dossiers for individuals who lease property directly declares tax with tax authorities according to the provisions of Clause 1, Article 45 of the Law on Tax Administration, specifically as follows:
a) Individuals earning income from property rental (except for real estate in Vietnam) submit tax declaration dossiers at the Sub-department of Taxation directly managing the place where the individual resides.
b) Individuals earning income from real estate leasing in Vietnam shall submit tax declaration dossiers at the Sub-department of Taxation directly managing the place where the rental property is located.
3. Deadline for filing tax returns
The deadline for submitting tax declaration dossiers for property leasing individuals who directly declare tax with tax authorities is specified at Point a, Clause 2 and Clause 3, Article 44 of the Law on Tax Administration, specifically as follows:
a) The time limit for filing tax returns for individuals declaring tax for each payment period is the 10th day at the latest from the date of commencement of the lease term of the payment period.
b) The deadline for submitting tax declaration dossiers for individuals making one-time tax declarations annually is the last day of the first month of the following calendar year.
4. Tax payment deadline
The deadline for tax payment for property lessors who directly declare tax with the tax authorities shall comply with the provisions of Clause 1, Article 55 of the Law on Tax Administration, specifically: The deadline for tax payment is the last day of the tax period. tax filing deadline. In case of additional declaration of tax declaration dossiers, the time limit for tax payment is the time limit for submitting tax declaration dossiers of the tax period with errors or omissions.
Article 15. Tax administration for individuals directly signing contracts to act as lottery agents, insurance agents, multi-level marketing agents, and other business activities
1. Tax return file
a) Monthly and quarterly tax declaration dossiers of the withholding organization
Monthly and quarterly tax declaration dossiers of tax-withholding organizations for individuals who directly sign contracts to act as lottery agents, insurance agents, or multi-level marketing agents specified at Point 9.1, Appendix I – List Tax declaration dossiers issued together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government, specifically as follows:
– Personal income tax declaration (applicable to lottery, insurance, multi-level marketing businesses that pay commissions to individuals who directly sign contracts as agents to sell at the right prices; insurance businesses that pay fees) accumulating life insurance and other optional insurance) according to form No. 01/XSBHĐC attached to this Circular;
– Appendix of a detailed list of individuals who generate revenue from activities of lottery agents, insurance agents, and multi-level sales (declared in the tax return of the last month/quarter in the tax year) according to form No. 01-1/BK-XSBHĐC issued together with this Circular (declaring all individuals who generate revenue in the tax year, regardless of whether or not tax withholding is incurred) ).
b) Annual tax declaration dossiers of individuals who directly declare tax
Annual tax declaration dossiers for individuals who directly sign contracts to act as lottery agents, insurance agents, multi-level marketing agents, and other business individuals specified at Point 8.6, Appendix I – List of documents Tax declaration issued together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government, specifically as follows:
- Annual tax return (applicable to individuals who directly sign contracts to act as agents of lottery, insurance, multi-level sales, and other business activities that have not yet been deducted or paid tax in the year) made according to form No. 01/ TKN-CNKD promulgated together with this Circular;
- Copy of economic contract (supply of goods, services, business cooperation, agency);
- A copy of the minutes of acceptance and liquidation of the contract (if any).
The tax authority has the right to request the presentation of the original for comparison and confirmation of the accuracy of the copy against the original.
2. Where to file tax returns
Place of filing tax returns for organizations withholding tax, for individuals directly signing contracts to act as lottery agents, insurance agents, multi-level marketing agents, and individuals acting as lottery agents and agents. insurance, multi-level marketing agency, and other business activities that directly declare tax specified in Clause 1, Article 45 of the Law on Tax Administration, specifically as follows:
a) Organizations withholding tax for individuals directly signing contracts to act as lottery agents, insurance agents or multi-level marketing agents shall submit tax declaration dossiers at the tax authorities directly managing the organization.
b) Individuals working as lottery agents, insurance agents, multi-level marketing agents, and other business activities subject to annual tax declaration shall submit tax declaration dossiers to the Sub-department of Taxation directly managing where the individual resides. (permanent or temporary residence).
3. Deadline for filing tax returns
a) The deadline for submitting tax declaration dossiers for lottery enterprises, insurance enterprises and multi-level marketing enterprises is specified in Clause 1, Article 44 of the Law on Tax Administration, specifically as follows:
a.1) The deadline for submitting monthly tax declaration dossiers of lottery enterprises, insurance enterprises, and multi-level marketing enterprises is the 20th day of the month following the month in which the tax liability arises.
a.2) The deadline for submitting quarterly tax declaration dossiers of lottery enterprises, insurance enterprises and multi-level marketing enterprises is the last day of the first month of the next quarter adjacent to the quarter in which the tax liability arises. .
b) The time limit for filing tax returns by year for individuals who directly sign contracts to act as lottery agents, insurance agents, multi-level marketing agents, or other business activities specified at Point a, Clause 2. Article 44 of the Law on Tax Administration no later than the last day of the first month of the following calendar year.
4. Tax payment deadline
The deadline for tax payment of organizations and individuals specified in this Article shall comply with the provisions of Clause 1, Article 55 of the Law on Tax Administration, specifically: The deadline for tax payment is the last day of the deadline for submitting declarations. tax. In case of additional declaration of tax declaration dossiers, the tax payment deadline is the time limit for submitting tax declaration dossiers of the tax period with errors or omissions.
Article 16. Tax administration for organizations and individuals that declare and pay tax on behalf of individuals
1. Tax return file
a) Monthly and quarterly tax declaration dossiers for organizations that declare tax on behalf of individuals or pay taxes on behalf of individuals in case the individual cooperates with the organization; organizing payments to individuals who achieve sales; the organization is the owner of the e-commerce trading floor; organization in Vietnam that is a partner of an overseas digital platform provider (without a permanent establishment in Vietnam) makes income payments to individuals specified at point 8.4, Appendix I – List of documents Tax declarations issued together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government, specifically as follows:
- Tax return for business households and individuals, made according to form No. 01/CNKD issued together with this Circular;
- Appendix A detailed list of business households and individuals (applicable to organizations and individuals that declare tax on behalf of individuals, pay taxes on behalf of individuals; individuals that cooperate in business with organizations; organizations that pay taxes). for individuals who achieve sales; organizations that are owners of e-commerce trading floors; organizations in Vietnam that are partners of overseas digital platform providers) using form No. 01-1/BK-CNKD promulgated together with this Circular;
– Copy of business cooperation contract (if it is the first tax declaration of the contract). The tax authority has the right to request the presentation of the original for comparison and confirmation of the accuracy of the copy against the original.
b) Tax declaration dossiers for organizations that declare tax on behalf of or pay taxes on behalf of the lessor specified in Item b, Point 8.5, Appendix I - List of tax declaration dossiers issued together with Decree No. 126/ 2020/ND-CP dated October 19, 10 of the Government, specifically as follows:
– Tax return for property leasing activities (applicable to individuals having property leasing activities that directly declare tax with tax authorities and declare on behalf of individuals) according to form No. 01/TTS issued by the Ministry of Finance. issued together with this Circular;
– Appendix of a detailed list of property lessors (applicable to organizations declaring on behalf of individuals leasing properties) according to form No. 01-2/BK-TTS issued together with this Circular;
– A copy of the property lease contract, the contract appendix (if it is the first tax declaration of the Contract or the Contract Addendum). The tax authority has the right to request the presentation of the original for comparison and confirmation of the accuracy of the copy against the original.
c) Tax declaration dossiers for organizations and individuals that declare tax on behalf of authorized individuals according to civil law shall comply with regulations applicable to authorized individuals if they directly declare tax.
d) If an enterprise or economic organization declares tax on behalf of the lessor, on the cumulative declaration, select "Enterprise, economic organization declares tax on behalf of, pays tax on behalf of the tax law" and at the same time the declarant signs , clearly state the full name, if the organization is declaring on behalf of the organization, after signing, it must seal the organization's seal or electronically sign it as prescribed. On the tax calculation file, the tax collection voucher shows that the taxpayer is the organization that declares tax on behalf of, pays tax on behalf of.
2. Where to file tax returns
a) The place to submit tax declaration dossiers for organizations that declare tax on behalf of an individual specified in Clause 1, Article 45 of the Law on Tax Administration is the tax authority that directly manages the organization that declares or pays tax on behalf of an individual. . Particularly in the case where an organization or individual declares tax on behalf of an individual who earns income from leasing real estate in Vietnam, the tax declaration dossier shall be submitted at the tax authority directly managing the place where the real estate is located. lease.
b) The place to submit tax declaration dossiers for individuals who declare tax on behalf of authorized individuals according to civil law shall comply with regulations applicable to authorized individuals who directly declare tax.
3. Deadline for filing tax returns
The deadline for submitting tax declaration dossiers for organizations that declare tax on behalf of individuals or pay taxes on behalf of individuals is specified in Clauses 1 and 3, Article 44 of the Law on Tax Administration, specifically as follows:
a) The deadline for submitting tax declaration dossiers for organizations and individuals that declare tax on behalf of individuals or pay taxes on behalf of individuals in the case of monthly or quarterly declaration is as follows:
a.1) Organizations and individuals that declare tax on behalf of or pay tax on behalf of individuals in the case of submitting monthly tax declaration dossiers, the deadline for submitting tax declaration dossiers is the 20th day of the following month. incurred the obligation to declare tax on behalf of, pay tax on behalf of.
a.2) If an organization or individual declares tax on their behalf or pays tax on behalf of an individual who submits a quarterly tax return, the deadline for submitting a tax return is the last day of the first month of the next quarter. In the next quarter, the obligation to declare tax on behalf of, or pay tax on behalf of, arises.
b) Time limit for submitting tax declaration dossiers for organizations and individuals that declare tax on behalf of or pay taxes on behalf of the lessor
b.1) Organize tax declaration instead, tax payment instead of tax declaration monthly or quarterly according to the guidance at point a of this clause.
b.2) Organizations and individuals that declare tax on behalf of, or pay tax on behalf of, submit tax declaration dossiers for each payment period, no later than the 10th day from the beginning of the lease term of the payment period.
b.3) Organizations and individuals who declare tax on behalf of or pay tax on their behalf shall submit annual tax declaration dossiers which is the last day of the first month from the end of the calendar year.
4. Tax payment deadline
The deadline for tax payment of organizations and individuals under the guidance in this Article shall comply with the provisions of Clause 1, Article 55 of the Law on Tax Administration, specifically: The deadline for tax payment is the last day of the deadline for submission of documents. Tax. In case of additional declaration of tax declaration dossiers, the tax payment deadline is the time limit for submitting tax declaration dossiers of the tax period with errors or omissions.
Chapter IV
RESPONSIBILITIES OF TAX AGENCIES IN TAX MANAGEMENT FOR BUSINESS HOUSEHOLDS, BUSINESS INDIVIDUAL #
Article 17. Responsibilities of the General Department of Taxation
1. Develop a set of risk indicators for business households and individuals.
2. Detailed instructions on the process of updating the database on business households and individuals at the Department of Taxation and the Sub-Department of Taxation.
3. Directing the inspection and urging tax authorities and taxpayers in the implementation of tax policies and tax administration for business households and individuals.
4. Organize the implementation of e-invoices with the tax authority's code for business households and individuals according to the prescribed schedule. Coordinate with People's Committees of provinces and cities to implement the project of e-invoices generated from cash registers connected to transfer data to tax authorities. Building a database of invoices with tax authorities' codes to ensure risk-based tax management for business households, business individuals and related organizations and individuals.
Article 18. Responsibilities of the Tax Department
1. Direct, guide and urge the Sub-department of Taxation in tax administration for business households and individuals.
2. Direct, guide and control the building of a separate database at each Tax Sub-Department to serve as a basis for determining revenue and tax rate of business households and individuals paying tax according to the presumptive method at each location.
3. Develop a plan to inspect the Sub-department of Taxation and taxpayers in the implementation of tax policies and tax administration for business households and individuals.
4. Deploy and report to the General Department of Taxation the results of the implementation of the plan to inspect the Sub-department of Taxation and taxpayers. The implementation of the specific test plan is as follows:
a) The Tax Department is responsible for carrying out the annual physical inspection of at least 10% of the Tax Sub-Departments in accordance with regulations on risk management for the determination of the expected flat revenue and the expected flat tax rate. . The inspection results of the Department of Taxation are one of the bases for the Sub-department of Taxation to make and approve the presumptive tax book.
b) In the organization performing the collection task, the Department of Taxation is responsible for periodically inspecting at least 5% of the Tax Sub-Departments each quarter I, quarter II and quarter III. The inspection results are the basis for building the expected flat revenue, the expected flat tax rate for the following year, and adjusting the flat revenue and flat tax rate for the remaining period of the tax year.
c) Contents of the actual inspection of the Department of Taxation include: inspection on the management database; compare business registration data, tax registration; physical inspection of at least 2% of business households, business individuals and related organizations in the area, in which focus on inspecting 100% of business households and business individuals subject to risk management prescribed high risk.
5. Approve and publicize information on contracted households on the website of the tax authority to ensure the publicity and transparency, enhance the monitoring capacity of the people and local agencies and departments. .
Article 19. Responsibilities of Tax Departments
The Sub-department of Taxation, in addition to organizing the regular collection of taxes, is also responsible for the management of business households and individuals as follows:
1. Propagating and supporting business households and individuals in making tax declarations, filing tax returns, paying taxes and looking up public information about business households and individuals as prescribed.
2. Implement the order of determining revenue and tax rate of business households and individuals paying tax by the presumption method under the guidance in Article 13 of this Circular, including main tasks such as: determining turnover, tax rate. Presumptive tax; publicly posting information about business households and individuals paying tax by the presumptive method; consult the Tax Advisory Council; making and approving the Tax Book; adjust revenue and flat tax rate in case business households and individuals have changes in production and business activities; organize a survey of revenue of business households and individuals paying tax by the presumptive method.
3. Carry out periodic and planned inspection at the tax office's headquarters on the basis of the database of business households, business individuals and related organizations. For high-risk cases with signs of violations, an inspection at the taxpayer's office is carried out to promptly detect and prevent violations of tax and tax administration laws.
4. To build a separate database at each Tax Department on tax administration for business households and individuals and periodically until November 01 every year to close the database to serve as a basis for tax administration. the preparation of the stock tax book of the following year. A separate database is built on the basis of information from: tax returns of business households and individuals; actual tax collection management data for business households and individuals; results of annual business revenue surveys conducted by tax authorities; the results of the annual actual inspection of the revenue generation and the flat tax rate performed by the tax authorities; information from relevant state management agencies; the actual situation in the area, the economic growth rate in the region, the factors affecting the collection and payment of the State budget in the locality, etc.
5. Report to the President of the People's Committee to direct local agencies and departments to coordinate with tax authorities in tax administration for business households and individuals doing business in the area.
6. Cooperate with tax authorities in other localities in inspecting, controlling, comparing and providing information on business households and individuals.
Chapter V
ORGANIZATION OF IMPLEMENTATION #
Article 20. Enforcement
1. This Circular takes effect from August 01, 8.
2. In case an individual has a property lease contract for many years and has declared and paid tax according to previous regulations, the tax amount declared and paid shall not be adjusted according to regulations before the date of payment. effect of this Circular.
3. The notification of the deadline for payment of flat tax of 2021 shall comply with the provisions before the effective date of this Circular to the end of the tax period of 2021.
4. Business households and individuals satisfy the conditions for paying tax according to the declaration method if the tax authority has managed tax according to the presumptive method before the effective date of this Circular and there is no requirement to change the method of tax payment. If the tax calculation method, continue to pay tax according to the presumptive method until the end of the tax period in 2021.
5. Organize tax declaration on behalf of, and pay tax on behalf of the contracted household according to the provisions of Point dd, Clause 5, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government to declare and pay tax on behalf of the Government. tax on behalf of the contracted households according to the guidance in this Circular from the effective date of the Circular.
6. To annul Chapter I and Chapter II 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. 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 the Tax Law 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.
In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance (General Department of Taxation) for study and settlement./.
| MINISTER |
APPENDIX I
LIST OF BUSINESS LINES FOR VAT, PIT AND PIT RESULTS BY % ON REVENUE FOR BUSINESS HOUSEHOLDS, BUSINESS PERSONS #
(Issued together with Circular No. 40/2021/TT-BTC dated May 01, 6 of the Minister of Finance)
STT | List of occupations | % of VAT calculation | PIT rate |
1. | Distribution and supply of goods | ||
- Wholesale and retail activities of all kinds of goods (except for the value of goods sold by agents at the right price to enjoy commission); – Bonuses, sales support, sales promotion, trade discount, payment discount, cash or non-cash support for contracted households; | 1% | 0,5% | |
- Distribution and supply of goods are not subject to VAT, do not have to declare VAT, are subject to 0% VAT according to the law on VAT; - Business cooperation activities with organizations belonging to this industry group that organizations are responsible for declaring VAT on the entire revenue of business cooperation activities according to regulations; – Bonuses, sales support, sales promotion, trade discount, payment discount, cash or non-cash support for contracted households associated with the purchase of goods and services that are not subject to VAT , not required to declare VAT, subject to 0% VAT according to the law on VAT; - Compensation for breach of contract and other compensation. | - | 0,5% | |
2. | Services, construction excluding raw materials | ||
- Accommodation services include: Activities of providing short-term accommodation facilities for tourists and other visitors; providing long-term accommodation other than apartments for students, workers and the like; activities of providing accommodation with catering services or recreational facilities; - Loading and unloading services and other supporting services related to transportation such as yard business, ticketing, vehicle maintenance; – Postal services, delivery of letters and parcels; – Brokerage, auction and agency commission services; – Legal consulting services, financial consulting, accounting, auditing; tax and customs administrative services; – Data processing services, portal rental, information technology and telecommunications equipment; advertising on digital information content products and services; – Office support services and other business support services; – Services of sauna, massage, karaoke, discotheque, billiards, internet, games; – Tailoring and laundry services haircut, hairdressing, shampooing; – Other repair services include: repairing computers and household appliances; – Consulting services, design, supervision of basic construction; - Other services subject to VAT calculation according to the credit method with the VAT rate of 10%; – Construction and installation excluding raw materials (including the installation of industrial machinery and equipment); | 5% | 2% | |
- Service provision activities are not subject to VAT, do not have to declare VAT, are subject to 0% VAT according to the law on VAT; - Business cooperation activities with organizations belonging to this industry group that organizations are responsible for declaring VAT on the entire revenue of business cooperation activities according to regulations; - Compensation for breach of contract and other compensation; | - | 2% | |
- Lease of property includes: + Lease of houses, land, shops, factories, warehouses, except for accommodation services; + Leasing means of transport, machinery and equipment without the operator; + Lease of other assets without services; | 5% | 5% | |
- Acting as a lottery agent, insurance agent, multi-level sales agent; - Compensation for breach of contract and other compensation. | - | 5% | |
3. | Production, transportation, services associated with goods, construction including raw materials | ||
- Producing, processing and processing products and goods; - Mining and processing of minerals; - Transport of goods, transport of passengers; - Services attached to the sale of goods such as training, maintenance, technology transfer services accompanied by the sale of products; - Food Service; – Repair and maintenance services for machinery, equipment, means of transport, cars, motorbikes, motorbikes and other motor vehicles; – Construction and installation including raw materials (including the installation of industrial machinery and equipment); - Other activities subject to VAT calculation by the credit method with the VAT rate of 10%; | 3% | 1,5% | |
– Activities that are not subject to VAT, are not required to declare VAT, are subject to 0% VAT according to the law on VAT; - Business cooperation activities with organizations in this industry group that organizations are responsible for declaring VAT on the entire revenue of business cooperation activities as prescribed. | - | 1,5% | |
4. | Other business activities | ||
- Production of products subject to VAT calculation by the credit method with the VAT rate of 5%; | 2% | 1% | |
- The provision of services subject to VAT calculation by the credit method with the VAT rate of 5%; | |||
- Other activities not listed in groups 1, 2, 3 above; |