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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 1823/BTC-TCT
Re: on the implementing the extension of personal income tax (PIT) payment
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Hanoi, February 18, 2009
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To: Ministries, ministerial-level
agencies and government-attached agencies
Provincial-level People’s Committees
The Ministry of Finance issued
Circular No. 27/2009/TT-BTC on February 6, 2009, guiding the implementing the
extension of personal income tax payment.
In order to uniformly apply the
implementing the extension of personal income tax payment in strict accordance
with regulations, the Ministry of Finance guides some specific contents as
follows:
1. With respect to objects not being
entitled to an extension of PIT payment:
1.1. According to Clause 2, Article
1 of Circular No. 27/2009/TT-BTC mentioned above, objects not being entitled to
an extension of PIT payment include:
a/ Resident individuals and
non-resident individuals deriving income from real properties transfer.
b/ Resident individuals and
non-resident individuals deriving income from winnings, including lottery
winning, sales promotion winning in every kind, betting and casino winning,
winning in prized games and contests and winning in other forms.
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1.2. Non-resident individuals
deriving income in Vietnam who are not entitled to extension of PIT payment
include:
a/ Individuals without presence in Vietnam.
b/ Individuals leaving Vietnam before June 30, 2009.
c/ Individuals arriving tin Vietnam from January 1, 2009 on, whose dates of departure have not yet been identified clearly,
having no registered place of permanent residence or rent contract with a term
of 90 days or more in Vietnam.
2. With respect to the extended time
of PIT payment
Under the guidance in Circular No.
27/2009/TT-BTC mentioned above, the extended time of PIT payment shall lasts
from January 1, 2009, through May 31, 2009; The determination of the income
derived in the extended time of PIT payment with respect to eah objects and
taxable income items shall be as follows:
2.1. For income from salaries or
wages derived by resident individuals: It shall be salary and wage paid by
income paying agencies to employees from January 1, 2009, through May 31, 2009,
regardless of whether these income are arisen in 2009, or from 2008 or before.
Particularly, PIT amounts payable by
high-income earners in 2008 but not paid or , PIT amounts payable by
high-income earners which have been detected through examination or inspection
to be recovered shall not be extended to pay.
2.2. For income from business
activities derived by resident individuals: It shall be the income subject to
PIT tax derived from business turnover arisen from January 1, 2009, through May
31, 2009.
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a/ For the transfer of contributed
capital portions: It shall be the time of submitting the legal dossier on
transfer of contributed capital to a competent state management agency,
provided that the time of submitting falls within the period from January 1,
2009, through May 31, 2009
b/ For securities transfer:
- For listed securities and securities
not yet listed but already registered for transfer through securities trading
centers: It shall be the time when the securities company, Securities Stock
Exchange or Securities Trading Center issues notifications of successful
transactions, provided that the time of notification falls within the period
from January 1, 2009, through May 31, 2009.
- For securities other than those
prescribed above: it shall be the time when securities transaction contracts
taking effect; in case where the securities transaction contracts are not
available, it shall be the time of making registration for securities transfer
with the securities-issuing company, provided that the time of taking effect of
securities transaction contracts or the time of registering for transferring
securities falls within the period from January 1, 2009, through May 31, 2009.
c/ For income from royalties and
franchise: It shall be the income items which were paid in the period from
January 1, 2009, through May 31, 2009, in accordance with the payment time
stated in the contract.
2.4. For income from inheritance or
gifts of resident individuals: It shall be the time of submitting the legal
dossier on the transfer of ownership rights or use rights over bequeathed
assets or gifts to a competent state agency, provided that the time of
submitting the legal dossier falls within the period from January 1, 2009,
through May 31, 2009.
The time of submitting a dossier on
the transfer of ownership rights or use rights over bequeathed assets or gifts
to a competent state agency is the date when the competent state agency
receives the dossier according to provisions.
3. With respect to PIT refund:
Under the guidance at Point 3.3,
Article 2 of Circular No. 27/2009/TT-BTC, income earners may retain tax amounts
being entitled to extension of PIT payment during the extended time.
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- The accounting (finance) section
shall make out a list of cases in which PIT has been temporarily withheld
(clearly stating the taxable income and tax amount temporality withheld of each
individual) and submit it to the unit’s leadership for approval;
- On the basis of the approved list,
the income paying agency shall issue notifications to concerned individuals for
them to take back the tax amounts temporarily withheld by the unit.
- Individuals shall sign on the list
upon receiving the temporarily withheld amounts.
If the income paying agency has
issued tax withholding receipts to taxpayers, they shall recover these receipts
upon refunding the withheld tax amounts.
The deadline for refunding the
withheld tax amounts not yet paid into the state budget is the last working day
of February 2009 at the latest.
From the date of issuance of
Circular No. 27/2009/TT-BTC through May 31, 2009, income paying agencies shall
not be allowed to keep the payable PIT amounts of taxpayers being entitled to
an extension to pay , in stead, they shall have to refund them to taxpayers
together with their income.
b/ In case tax amounts being extended
to pay have been paid into the state budget:
In case income paying agencies had
withheld tax amounts of individuals being entitled to an extension to pay and
paid it into the state budget, tax authorities shall base on budget payment
receipts to issue notifications to concerned organizations and individuals to
refund tax amounts according to the following procedures:
- Income paying agencies and
individual taxpayers shall submit an application to request tax authorities
directly in charge of administering to refund the amount of PIT being extended
to pay but paid into the State Budget in according to form No. 01/HTBT (issued
together with the Ministry of Finance’s Circular No. 60/2007/TT-BTC of June 14,
2007, guiding the implementation of a number of articles of the Law on Tax
Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007,
detailing the implementation of a number of articles of the Law on Tax
Administration), enclosed with tax returns and tax payment receipts as
evidence.
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- The time limit for tax refund
shall be 5 working days after the receipt of valid dossiers at the latest.
- Whenever receiving the refunding
amount, income paying agencies shall be responsible for paying it to
individuals having income within 5 working days after the receipt of these tax
amounts. The order of and procedures for the refund of tax amounts to
individuals having income comply with the guidance at Point a mentioned above.
4. Filing the amount of PIT to be
temporarily entitled to an extension to pay
During the extended time, income
paying agencies shall not be allowed to keep the tax amounts to be extended to
pay; individuals who are objects subject to directly filing PIT with tax
authorities shall be responsible for paying the amount of PIT to be extended to
pay. However, income paying agencies and individuals who are objects subject to
directly filing PIT with tax authorities shall have to still file the amount of
PIT to be extended to pay and submit returns in according to the guidance in
the Ministry of Finance’s Circular No. 84/2008/TT-BTC of September 30, 2008.
For cases of transfer of contributed
capital portions, inheritance or gifts ... which are entitled to an extension
of PIT payment, district-level tax offices shall, after examining the dossiers
and calculating the tax amounts to be extended to pay, send notifications of
extending PIT payment (in according to form No. 01/GNT-TNCN issued together
with this Official Letter) for concerned individuals and competent state
management agencies for use as a basis for the transfer of ownership rights or
use properties. A notification shall be made in at least 3 copies to be handed
over to the individual being extended to pay tax, transferred to the competent
state management agency and kept at the tax authority.
Any problems arisen in the course of
implementation should be promptly reported to the Ministry of Finance (the
General Department of Taxation) for further study and guidance.-
FOR THE MINISTER OF FINANCE
VICE MINISTER
Do Hoang Anh Tuan
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