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MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 187/TCT-TNCN
Guiding the final
declaration of personal income tax 2012.
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Hanoi, January
15th 2013
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To:
Departments of taxation of central-affiliated cities and provinces.
The final declaration of personal income
tax is specified in the Law on Personal income tax, the Government's Decree No.
187_TCT-TNCN dated September 08th 2009, specifying a number of articles
of the Law on Personal income tax, the Circular No. 84/2008/TT-BTC dated
September 30th 2008 of the Ministry of Finance, the Circular No.
62/2009/TT-BTC dated March 27th 2009 of the Ministry of Finance, the
Circular No. 02/2010/TT-BTC dated January 11th 2010 of the
Ministry of Finance; the Government's Decree No. 101/2011/NĐ-CP dated November
04th 2011, the Circular No. 154/2011/TT-BTC dated November 11th
of the Ministry of Finance, the Circular No. 140/2012/TT-BTC dated August 21st
2012 of the Ministry of Finance, the Circular No. 28/2011/TT-BTC dated February
28th 2011 of the Ministry of Finance, and the guiding documents of
the General Department of Taxation. In order to ensure the uniform
implementation of laws, the General Department of Taxation guides the final
declaration of personal income tax 2012 as follows:
I. The subjects that
make final tax statements
1. The income payer must deduct tax whether the tax is
deducted nor not.
2. A resident that earns income from wages and private
business shall make final personal income tax statement if:
- The tax payable is higher than the
deducted tax or initially paid tax;
- The excess tax is refunded or offset
against the tax in the next period.
3. A resident that earn income from securities transfer, who
has registered with the tax authority for paying personal income tax at 20% on
the assessable income, shall make final tax statement in the following cases:
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- The excess tax is refunded or offset
against the next period.
4. A resident being a foreigner that stop working in Vietnam
before leaving Vietnam.
When a resident being a foreigner stops
working in Vietnam and make final tax statement before December 31st,
then comes back to Vietnam and works until the end of the year, that individual
shall make the final declaration of the tax on the taxable income from January
1st to December 31st.
Example 1. Mr. X starts working in Vietnam on February 05th
2012, and stops working on August 31st 2012. Mr. X stays in Vietnam
more than 183 days from January 05th 2012 to the day of departure.
Before leaving, Mr. X makes the final declaration of the tax on his taxable
income from January 01st 2012 until the end of August 31st
2012. On September 15th 2012, Mr. X comes back to Vietnam and works
until the end of 2012. Thus Mr. X shall make the final declaration of the tax
on his taxable income from January 01st 2012 until the end of
December 31st 2012.
II. Authorizing the
final tax statement:
1. When an individual that earns income from his or
her wages under a long-term contract (more than 03 months) from only one place
in a calendar year is requested to make final tax statement, he or she may
authorize the wage payer to make the final tax statement on his or her behalf,
even he or she has not worked for full 12 months.
2. Any individual issued with
deduction documents by income payer (unless the income payer has withdrawn and
destroyed the tax deduction documents issued to such individual), any
individual that does not sign a labor contract or signs a labor contract that
lasts for less than 03 months, or sign a service contract that has been
deducted by 10% or 20% (including the income earned from one place) shall make
the final tax statement himself or herself without authorizing the income payer
to do so when being requested to make a final statement of personal income tax..
Example 2. Mr. A is an
individual that has TIN and signs a service contract with company X in 2012.
Company X has deducted 10% from Mr. A’s income. In 2012, Mr. A only earns
income from the company X. At the end of this year, if Mr. A is requested to
make the final statement of personal income tax, he shall make the statement
himself without authorizing company X to do it on his behalf.
III. Calculation of
taxable income
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1.1. The taxable income from wage equals to sum of wages and
other incomes guided in Clause 2, Section II, Part A of the Circular No.
84/2008/TT-BTC; Article 1 of the Circular No. 62/2009/TT-BTC; Article 1 of the
Circular No. 02/2010/TT-BTC; received by the tax payer in 2012
The time for calculating the taxable
income is the time that individual receives income from wages from the income
payer.
Example 3. The wages arising before December 2012 being paid to a tax
payer on January 2013 shall be included to the taxable income in 2013 to make
final tax statement in 2013.
1.2. When a individual earns post-tax income (net income), the
taxable income calculation is guided in the Official Dispatch No. 1578/TCT-TNCN
dated April 28th 2009, and the Official Dispatch No. 3565/TCT-TNCN
dated September 14th 2010 of the General Department of Taxation.
2. Income from securities transfer
The taxable income from securities
transfer is the total taxable income from the ticker symbols transferred in a
year.
The taxable income from each ticker
symbol equals the securities sale price minus the purchase prices and expenses
related to the transfer.
The purchase price of each ticker symbol
is calculated as follows:
The
purchase price of securities
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Cost price
at the beginning+ cost price during the period
x amount
sold
Residual
amount of securities at the beginning
+
Amount
purchase in the period
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Cost price during the period = purchase
price + purchase expense
IV. Personal
exemptions
The subjects eligible for personal
exemptions and deductions for calculating assessable income are specified in
Section I, Part B of the Circular No. 84/2008/TT-BTC; Article 2 and Article 3
of the Circular No. 62/2009/TT-BTC; Article 4 of the Circular No.
02/2010/TT-BTC.
1. A individual shall be entitled to exemptions for dependants
from the month when the custody arises, and the personal exemption is claimed.
A foreigner residing in Vietnam shall be given personal exemption for that
person and his dependants from January to the month when that person leaves
Vietnam.
When the custody arises in the year, and
the individual fails to claim the personal exemption on time, or the personal
exemption is claimed when the tax is settled, the personal exemption shall be
included in the monthly tax deduction from the month in which the personal
exemption is claimed; when making final tax statement, the exemption for
dependants shall be calculated from the month when the custody arises.
Example 4.
- Mr. A has to raise a child on January
2012 but does not register for the personal exemption until March 2012. Mr. A
shall be granted personal exemption when calculating initial tax deduction from
March 2012. At the end of the year when making final tax statement, Mr. A shall
be granted personal exemption from January 2012.
- Mr. A has to raise a child on January
2012 but does not claim the personal exemption until March 2012. Mr. A is not
given personal exemption when calculating initial tax deduction. Mr. A claims
the exemption for dependants at the end of the year when making final tax
statement, he shall be given exemption for dependants from January 2012.
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V. Calculating the
amount of tax payable
1. For residents earning income from wages or private
business
Tax
payable in a year
=
Average
monthly assessable income
x
Progressive
tax rate
x
12 months
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Exempted
tax
=
Tax
payable in 2012 x 6 months
12 months
Individual shall
calculate the personal income tax after deducting the exempted tax from item
[32] – Tax arising in the period in the final personal income tax statement
form No. 09/KK-TNCN issued with the Circular No. 28/2011/TT-BTC.
EXAMPLE 5: Taxable income from wages of Mr. A in 2012 is 166.2 million
VND.
Mr. A has the following exemptions in
2012:
- Personal exemption = 48 million VND (4
million VND x 12 months)
- Exemption for a dependant = 19.2
million VND (1.6 million VND x 12 months)
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The assessable income of Mr. A in 2012 =
166.2 million VND – (48 million VND + 19.2 million VND + 3 million VND) = 96
million VND.
Average monthly assessable income = 96
million VND : 12 months = 8 million VND per month
Average monthly tax payable = (5 million
VND x 5%) + (3 million VND x 10%) = 0.55 million VND
Whole-year tax = 0.55 million VND x 12
months = 6.6 million VND
Example 6. The assessable income from wages of Mr. B in 2012 is 36
million VND.
- Average monthly assessable income of
Mr. B = 36 million VND : 12 months = 3 million VND.
- Personal income tax payable = (3
million VND x 5%) x 12 months = 1.8 million VND
- Exempted
personal income tax
=
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x
6 months
=
0.9
million VND
12 months
- Personal income tax payable after
exempted tax is deducted = 1.8 million VND – 0.9 million VND = 0.9 million VND.
3. For income from securities transfer
- Personal
income tax payable in a year
=
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x
20%
- Reduced
personal income tax
=
Personal
income tax payable in a year
x
50%
-
Outstanding or excess personal income tax after reduction
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Personal
income tax payable in a year
-
Reduced
personal income tax
-
Deducted
personal income tax
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Individual shall
calculate the personal income tax after deducting the exempted tax from item
[26] – Tax payable in the period - in the final personal income tax statement
form No. 13/KK-TNCN issued with the Circular No. 28/2011/TT-BTC.
VI. Procedure for
making final personal income tax statement
1. The final tax statement made by income payers:
1.1. The final declaration dossier:
Specified in Point c, Clause 4, Article
14 of the Circular No. 28/2011/TT-BTC, and:
- The wage payer shall add a personal
income tax exemption annex according to the form No. 27/MT-TNCN enclosed with
the Circular No. 140/2012/TT-BTC (if any).
- The payer of income from capital
investment and securities transfer shall add a personal income tax exemption
annex according to the form No. 25/MGT-TNCN enclosed with the Circular No.
154/2011/TT-BTC dated November 11th 2011 of the Ministry of Finance.
1.2. The places where the final declarations are submitted are
specified in Point d, Clause 4, Article 14 of the Circular No. 28/2011/TT-BTC.
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2. The final tax statement made by traders and groups of
traders that pay tax as declared.
2.1. For traders
2.1.1. The final tax statement of a
trader is specified in Point a.2, Clause 5, Article 14 of the Circular No.
28/2011/TT-BTC, together with a personal income tax exemption annex according
to the form No. 26/MT-TNCN enclosed with the Circular No. 140/2012/TT-BTC (if
any).
2.1.2. The final tax statement shall be
submitted at the governing Sub-department of Taxation.
a. When the trader does business in
multiple locations, the final tax statement shall be submitted at the
Sub-departments of taxation where the claim the personal exemption.
b. When the trader runs a insurance
agent, lottery agent, or network marketing business that has been registered,
the final tax statement shall be submitted at the Sub-departments of taxation
where the business is run.
c. When the trader runs a insurance
agent, lottery agent, or network marketing business without registration, the
final tax statement shall be submitted at the Sub-departments of taxation where
the trader resides (where the permanent or temporary residence is registered).
2.1.3.The deadline for submitting the
final tax statement is April 01st 2013.
2.2. For groups of traders
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2.2.2. The final tax statement shall be
submitted at the governing Sub-department of Taxation.
2.2.3.The deadline for submitting the
final tax statement is April 01st 2013.
3. Final tax statements made by residents earning incomes
from wages
3.1. The final tax statement dossier is specified in Point b.2,
Clause 6, Article 14 of the Circular No. 28/2011/TT-BTC, together with the
personal income tax exemption annex according to the form No. 26/MT-TNCN
enclosed with the Circular No. 140/2012/TT-BTC (if any).
3.2. The places where final tax statements are
received:
3.2.1. A individual
that receives wages from one location only may delegate the final tax statement
to the wage payer as guided in Point 3.3 of this Article.
3.2.2. When a
individual earns wages from at least 02 locations:
+ The final tax
statement shall be submitted to the tax authority that regulates the workplace
where the personal exemption was calculated. If the workplace is changed in the
year, the final tax statement shall be submitted to the tax authority that
regulates the last wage payer.
+ If a individual has not claimed the
personal exemption at any workplace, the final tax statement shall by submitted
to the Sub-departments of taxation where such individual resides (where the
permanent or temporary residence is registered).
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3.2.4. When a
individual earns wages and directly make monthly tax statements, the final tax
statement shall be submitted at the Department of Taxation where the monthly
tax statements are submitted.
Example 7. Mr. A is a manager of a representative office of a foreign
company in Vietnam and earns income from abroad. From January 01st
2012 to September 21st 2012, Mr. A works in Hanoi and make tax
statements at the Department of Taxation of Hanoi. From September 01st
2012, Mr. A moves to work in Binh Duong province and make tax statements at the
Department of Taxation of Binh Duong province. Thus the final tax statement in
2012 of Mr. A shall be submitted to the Department of Taxation of Binh Duong
province.
3.2.5. The determination of the places
where the final tax statement made by individuals that only earn income from
wages on the personal income tax management system
- For the individuals that have made
final tax statements 2011, the tax authority shall decide that the place that
receives the final tax statement 2012 of the individual is the place that
receives the final tax statement 2011 on the personal income tax management
system.
- If an individual does not have the
final tax statement 2011, or the place that receives the final tax statement in
2012 is different from that in 2011: the tax authority shall check the place
that receives the final tax statement from the individual. If the individual
complies with the guidance in Points 3.2.1, 3.2.2, 3.2.3, 3.2.3, and 3.2.4 of
this Clause, the personal income tax management system shall automatically send
information to the tax authority that receives the final tax statement from the
tax payer.
3.3. If the individual only earns income from wage from a wage
payer in 2012, the final personal income tax statement shall be delegated to
the wage payer. The individual that delegates the tax statement to the wage
payer must submit the following papers to the wage payer:
- The written delegation of final
personal income tax statement according to the form No. 04-2/TNCN enclosed with
the Circular No. 28/2011/TT-BTC.
- The photocopies of the documents
proving the exemptions such as receipts of charitable contributions (if any).
3.4. The deadline for submitting the final tax statement is
April 01st 2013.
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4.1. The declaration dossier is specified in Point b.1, Clause
7, Article 14 of the Circular No. 28/2011/TT-BTC, together with the personal
income tax exemption annex according to the form No. 26/MT-TNCN enclosed with
the Circular No. 140/2012/TT-BTC (if any).
4.2. The places where declarations are submitted:
The final tax statement shall be submitted
at the Sub-department of Taxation as guided in Point 2.1.2 of this Section.
4.3. The deadline for submitting the final tax statement is
April 01st 2013.
5. The final tax statement applicable to the individuals that
earn income form securities transfer.
5.1. The tax statement dossier
is specified in Point b, Clause 10,
Article 14 of the Circular No. 28/2011/TT-BTC, together with a personal income
tax reduction annex according to the form No. 25/MGT-TNCN enclosed with the
Circular No. 154/2011/TT-BTC.
5.2. The places where declaration dossiers are submitted are
specified in Point c, Clause 10, Article 14 of the Circular No. 28/2011/TT-BTC.
5.3. The deadline for submitting the final tax statement is
April 01st 2013.
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The refund of personal income tax is
specified in Article 26 of the Circular No. 28/2011/TT-BTC dated February 28th
2011 of the Ministry of Finance
1. When a individual directly make final tax statement at the
tax authority, the excess tax shall be refunded or offset against the tax
declared in the next period at the tax authority where the final tax statement
is submitted.
Example 8. In 2012, Mr. A earns income from wages and his private
business, and he has made final tax statement directly at the Sub-departments
of taxation of Ba Dinh district – Hanoi city (where he runs his business). The
excess tax shall be refunded to Mr. A or offset against the tax declared in Q1
2013 (on the income from private business) at the Sub-departments of taxation
of Ba Dinh district – Hanoi city.
Example 9. In 2012, Mr. A earns income from wages paid by company X in
Vietnam and wages from abroad. The final tax statement is directly made at the
Department of Taxation of Hanoi (the Department of Taxation that regulates
company X). The excess tax shall be refunded to Mr. A or offset against the tax
declared in the next month in 2013 (on the wages paid form abroad) at the
Department of Taxation of Hanoi.
Example 10. In 2012, Mr. A earns income from securities transfer, and
he makes final tax statement directly at Department of Taxation of Ho Chi Minh
city. The excess tax shall be refunded to Mr. A or offset against the tax
payable in the tax statement 2013 made at Department of Taxation of Ho Chi Minh
city.
2. If a individual does not have a taxpayer ID number (TIN) in
2012, and has a TIN when making final tax statement, the tax is also refunded
as prescribed.
VIII. The application of information technology serving
the final personal income tax statement.
1. The plan for upgrading the IT applications prescribed in
the Circular No. 140/2012/TT-BTC:
1.1. The applications to be upgraded: Declaration support,
Online declaration, Final Personal Income Tax statement, Personal Income Tax
Management.
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1.2.1. Declaration No. 09/KK-TNCN
- Enclosed the Annex No. 26/MT-TNCN with
the Declaration. All information in Annex No. 26/MT-TNCN is automatically taken
from Annex No. 09/KK-TNCN. Do not change the items in this Annex.
- Do not print bar codes on the
Declaration No. 09/KK-TNCN in 2012 (similarly to other Annexes enclosed with
the Declaration). Support exporting to Excel.
- For Declaration Support and Personal
Income Tax Management applications: export to excel 2003; import files in Excel
2003 format to Online Declaration application of the General Department. At the
data center: import files in Excel 2003 and 2007 format to the Personal Income
Tax Management system via the website.
- Support the calculation of the items
on the Declaration relevant to the exempted or reduced tax according to the
formula in Clause 2, Section V of this Official Dispatch, in particular:
+ Declaration No. 09/KK-TNCN:
* Item [32] Tax arising in the period:
If item [31] ≤ 60 million VND, then [32]
= [31]/number of declared months x progressive tax rate x (number of declared
months – number of exempted months)
If item [31] > 60 million VND, then
[32] = [31]/number of declared months x progressive tax rate x number of
declared months.
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+ Annex No. 26/MT-TNCN:
[06]: Tax payable before exemption
= item [31] in the Declaration No. 09/KK-TNCN/number of declared months x
progressive tax rate x number of declared months.
[07]: Exempted tax = item [31] in
the Declaration No. 09/KK-TNCN/number of declared months x progressive tax rate
x number of exempted months.
[08]: Outstanding tax after
exemption = [06] – [07] = [32] in the Declaration No. 09/KK-TNCN.
1.2.2. Declaration No. 05/KK-TNCN
- The Declaration Support and Final
Personal Income Tax statement applications: enclosed Annex 27/MT-TNCN with the
declaration. All information in Annex No. 27/MT-TNCN is automatically taken
from the information about the delegation of final tax statement in the
statement No. 05A/BK-TNCN in which the assessable income reaches level 1. Do
not change the items in this Annex.
- Do not print the bar code on the Annex
enclosed with the Declaration No. 05/KK-TNCN in 2012 (similarly to other
Annexes). The declaration exported in the excel format must include the
declaration and Annex 05A/BK-TNCN, 05B/BK-TNCN. Annex 27/MT-TNCN only support
exporting and printing information about the number of individuals eligible for
tax exemption and the total exempted personal income tax. Detailed lines in
Annex 27/MT-TNCN is still supported when making declaration on the declaration
support application. At the database center: import files in the Excel 2003 and
2007 format in Personal Income Tax Management system via the website.
- Support the calculation of the items
on the Declaration relevant to the exempted or reduced tax according to the
formula in Clause 2, Section V of this Official Dispatch, in particular:
* Declaration No. 05A/KK-TNCN: item
[19]: Tax payable.
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If [16] > 60 million VND, then [19] =
{[19]/12 x progressive tax rate x 12} - {[16]/12 x progressive tax rate x 12 x
([12]/[11]) x 50%}.
+ Exemption annex No. 27/MT-TNCN:
[10] Assessable income of the
individual that delegates the final tax statement that is eligible for tax
exemption = [16] in the statement No. 05A/BK-TNCN.
[11]: Deducted personal income tax
of the individual that delegates the final tax statement that is eligible for
tax exemption = [17] in the statement No. 05A/BK-TNCN.
[12]: tax payable before exemption
of a individual = {[16] in the statement 05A/KK-TNCN/12 x tax rate in the
progressive tariff x 12} – {[16] in the statement 05A/KK-TNCN/12 x progressive
tax rate x 6 x ([12] in statement 05A/KK-TNCN/[11] in statement 05A/KK-TNCN) x
50%}.
[13] exempted tax = [16] in
statement 05A/BK-TNCN/12 x progressive tax rate x 6.
[14] = [12]-[13]= [19] in
statement 05A/KK-TNCN.
2. The personal income tax management system is deployed
nationwide in October 2012. This is an important and efficient basis for tax
authorities to process final tax statement data and personal income tax refund
in 2012. The General Department of Taxation request the Departments of Taxation
to receive, verify, certify, and transmit the data about personal income tax
statement to the final personal income tax statement database at the General
Department (according to the process trained by the General Department of
Taxation in 2009) in order to completely record the declarations in the
personal income tax management system as the basis for processing and checking
the information about final personal income tax statement at tax authorities.
The General Department of Taxation
request the Departments of Taxation to disseminate, instruct, and expedite the
local final personal income tax statement based on this document and the
law-guiding documents.
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FOR THE
DIRECTOR
DEPUTY DIRECTOR
Cao Anh Tuan