|
MINISTER
OF FINANCE
--------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------------
|
|
No.:
113/2011/TT-BTC
|
Hanoi,
August 04, 2011
|
CIRCULAR
AMENDING AND
SUPPLEMENTING CIRCULAR NO.62/2009/TT-BTC OF 27/03/2009, CIRCULAR
NO.02/2010/TT-BTC DATED 11/01/2010 AND CIRCULAR NO.12/2011/TT-BTC DATED
26/01/2011
Pursuant to the Law on Personal Income Tax No.04/2007/QH12,
dated November 21, 2007;
Pursuant to the Decree No.100/2008/ND-CP, dated September
8, 2008 of the Government, on detailing some Articles of the Law on Personal
Income Tax;
Pursuant to the Decree No.118/2008/ND-CP, dated November
27, 2008 of the Government, on functions, tasks, powers and organizational
structure of the Ministry of Finance;
The Ministry of Finance guides the amendment of Circular
No.62/2009/TT-BTC dated March 27, 2009, Circular No.02/2010/TT-BTC dated
November 01, 2010 and Circular No.12/2011/TT- BTC dated January 26, 2011 as
follows:
Article 1. To amend Article 5 of Circular 62/2009/TT-BTC
dated March 27, 2009 on guiding the amendments and supplements of Circular
No.84/2008/TT-BTC dated September 30, 2008 of the Ministry of Finance as
follows:
Organizations and individuals
that pay commissions to goods sale agents; salaries, wages, other remuneration
or other sums of money to individuals performing services with total value of
payment from VND 1.000.000 /time or more, shall withhold the amount of personal
income tax before paying incomes to the individuals under the following guidance:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Organizations which signed labor contracts, service contracts
with individuals shall be responsible for notifying the individuals on the
above mentioned discount rate for them to conduct procedures for issuing tax
code.
The tax offices shall grant immediately tax codes within 5
working days after receiving complete dossier of application for the tax code.
- In case individuals have only
incomes which are subject to tax withholding (including insurance or lottery
agents) at the above mentioned rate but their total estimated taxable incomes
after the family circumstance-based reductions are still not high enough to be
taxed (for example, an individual earns an annual income of less than VND 48
million per year, if single, or less than VND 67.2 million per year, if having
one dependant reduced for full 12 months, or less than VND 86.4 million if
having two dependants reduced for full 12 months,…), the individuals shall make
written commitments (upon the form No.23/BCK-TNCN issued together with this
Circular) and send them to income payers for use as a temporary basis for not
withheld for paying personal income tax. Based on commitments of income
receivers, income payers shall not withhold the tax. At the end of the year,
the income payers shall still supply lists of these income receivers to the tax
offices. The individuals who made written commitments shall take responsibility
for their commitments. Any frauds in their commitments shall be handled under
the Law on Tax Administration.
- For organizations and
individuals that employ laborers under seasonal labor contracts of a term of
between over 3 months and under 12 months, the above mentioned tax withholding
rate will not be applied but temporary tax withholding will be made on monthly
incomes according to the Partially Progressive Tariff.
Article 2. To amend Article 5 of Circular No.
02/2010/TT-BTC dated January 11, 2010 of the Ministry of Finance as follows:
Article 5. To supplement the
following Point 3.5.3 to Point 3.5. Section II. Part B:
"3.5.3. The determination
of personal income tax for individuals transferring land use rights, houses,
apartments which have been granted land use right certificates; ownership
certificate of house, apartment is as follows:
a. The transfer price is the
actual price stated in the transfer contract. In case the transfer contract is
not stated the transfer price or the transfer price stated in the transfer
contract lower than the land price table, price for registration fee
calculation prescribed by the People's Committees of provinces and
centrally-run cities (collectively referred to as the provincial-level People's
Committee) at the time of transfer, the transfer price is determined by the
land price table, price for registration fee calculation regulated by the
provincial-level People's Committee.
b. The cost price, including
purchase price and the related costs (costs related to granting land use
rights, house ownership certificate; expenses for land improvement, the
expenses for construction and other related costs) that declaring taxpayers
must have invoices, valid documents for their justification.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
For the cost price (purchase
price and the related costs) that the individuals do not have sufficient
invoices and valid documents for proving, then the 2% tax rate by the actual
transfer price stated in the transfer contract shall be applied; In case the transfer
contract is not stated the transfer price or the transfer price stated lower
than the land price table, price for registration fee calculation prescribed by
the provincial-level People's Committee, the transfer price is determined by
the land price table, price for registration fee calculation regulated by the
provincial-level People's Committee.
Article 3. To amend Article 2 of Circular
No.12/2011/TT-BTC dated January 26, 2011 of the Ministry of Finance as follows:
1. For the land plot purchase contracts, the contributed
capital contracts for the right of buying land plot, houses, apartments that
are signed before the effective date of Decree No.71/2010/ND-CP dated June 23,
2010 of the Government, detailing and guiding the implementation of the Housing
Law, now the individuals are permitted to transfer by the investors, the
transfer shall be declared and paid 25% personal income tax on income.
In case the transfer price
stated in the transfer contract or stated in the personal income tax
declaration is lower than the land price, price for registration fee
calculation prescribed by the provincial-level People's Committee at the time
of transfer, or without invoice or valid documents for proving the transfer
price, cost price, the tax offices shall define the transfer price and
calculate 2% on defined transfer price. The definition of transfer price is
based on the land price table, price for registration fee calculation regulated
by the provincial-level People's Committee.
2. For the transfer of housing purchase contracts formed in
the future, the individuals declare and pay tax at the rate of 25% per income.
In case the transfer price stated in the transfer contract or in the tax
declaration form is lower than the land price table, price for registration fee
calculation prescribed by the provincial-level People's Committees at the time
of transfer; and without invoice or valid documents for proving the transfer
price, cost price, the tax offices shall calculate 2% per the land price, price
for registration fee calculation regulated by the provincial-level People's
Committee.
Article 4. Implementation organization:
1. This Circular takes effect from the date of September 19,
2011. All guidance on personal income tax contrary to the guidance in this
Circular shall be annulled.
2. During the implementation process, if any problems arise,
organizations and individuals shall reflect to the Ministry of Finance (General
Tax Department) for in time handling./.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
FOR
MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
Đã cập nhật Luật Đất đai 2024 mới nhất