The Ministry of Finance
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
100/2021/TT-BTC
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Hanoi, November 15,
2021
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CIRCULAR
Amendment to some Articles of Circular No.
40/2021/TT-BTC dated June 01, 2021 of the Minister of finance guiding on value
added tax (Vat), personal income tax (PIT) and tax management for business and
individuals households
Pursuant to the Law on PIT dated November 21,
2007 and the Law on amendment to some Articles of the Law on PIT dated November
22, 2012;
Pursuant to the Law on VAT dated June 03, 2008
and the Law on amendment to some Articles of the Law on VAT dated June 19,
2013;
Pursuant to the law on amendment to some
articles of the Laws on Tax dated November 11, 2014;
Pursuant to the Law on Tax management dated June
13, 2019;
Pursuant to Government’s Decree No.
209/2013/ND-CP dated December 18, 2013 elaborating and guiding on
implementation of some Articles of the Law on VAT;
Pursuant to Government’s Decree No.
12/2015/ND-CP dated February 12, 2015 elaborating and guiding on implementation
of the Law on amendment to some Articles of the Laws on Tax and amendment to
some Articles of Decrees on Tax;
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Pursuant to Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 on the functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of Director General of Department
of Tax;
The Minister of Finance promulgates Circular on
amendment to some Articles of Circular No. 40/2021/TT-BTC dated June 01, 2021
guiding on VAT, PIT and tax management for business and individuals households
Article
1. Amendment to some articles of Circular No. 40/2021/TT-BTC dated June 01,
2021 of the Ministry of Finance
1. Amendments
to Clause 3 Article 7:
“3.
In case household business (fixed tax payer) has received a notice of fixed tax
payable in the beginning of the year from the tax authority, this household
business shall pay tax according to the notice. In case the household business
has received a notice of fixed tax in the beginning of the year, but its
business operation is terminated or suspended during the year, the tax
authority shall adjust the tax payable according to the guidelines in Point b.4
and Point b.5 Clause 4 Article 13 of this Circular. A new household business
that has been doing business for less than 12 months in the calendar year must
pay VAT and PIT if its revenue is over 100 million VND in the year; does not
have to pay VAT and PIT if its revenue does not exceed 100 million VND in the
year."
2. Amendments
to Point d and e Clause 1 of Article 8:
"dd)
Organizations including owners of e-commerce platforms declare and pay tax on
behalf of individuals under authorization according to the regulations of civil
laws;
e)
Individuals declare and pay tax on behalf of others who are taxpayers under
authorization according to regulations of civil laws."
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“c)
In case an individual's only business operation is property lease, the lease
duration is shorter than 1 year, and the revenue from property lease does not
exceed VND 100 million per year, he/she is not required to pay VAT and PIT. In
case the lessees pay the rent in advance for many years, the revenue as the
basic to determine whether individuals must pay tax or not is the lump sum
payment according to the calendar year.”
4. Addition
of Clause 5 to Article 17:
“5.
Developing solutions and roadmaps for electronic information provision from
e-commerce platforms to tax authorities for the purpose of building a database
on tax management by risk, ensuring requirements on information security in
accordance with regulations, facilitating the operation of the e-commerce
platforms. General Department of Taxation shall provide guidance on sharing and
providing information between tax authorities and e-commerce platforms.”
5. Addition
of Clause 6 to Article 18:
“6.
In case organizations that are owners of e-commerce platforms do not declare
tax on behalf of individual businesses through the e-commerce platforms under
authorization according to the regulations of civil laws, the Tax Departments
shall cooperate with the e-commerce platforms in sharing and providing
information about the individual doing business on these platforms according to
the guidance of the General Department of Taxation in order to serve tax
administration in accordance with the laws."
Article
2.This Circular comes into force from
January 01, 2022.
Any
problems that arise during the period of implementation should be promptly
reported to the Ministry of Finance (via General Department of Taxation) in
order to have solutions./.
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PP. MINISTER
PRIME MINISTER
Tran Xuan Ha