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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 24/VBHN-BTC
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Hanoi, October
24, 2022
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CIRCULAR[1]
VALUE-ADDED TAX
PERSONAL INCOME TAX AND TAX ADMINISTRATION OF HOUSEHOLD BUSINESSES AND
INDIVIDUAL BUSINESSES
Circular No. 40/2021/TT-BTC dated June 01, 2021
of the Ministry of Finance on value-added tax personal income tax and tax
administration of household businesses and individual businesses, which comes
into force from August 01, 2021, is amended from:
Circular No. 100/2021/TT-BTC dated November 15,
2021 of the Ministry of Finance amending certain Articles of Circular No.
40/2021/TT-BTC dated June 01, 2021 of the Minister of Finance on value-added
tax personal income tax and tax administration of household businesses and
individual businesses, which comes into force from January 01, 2022.
Pursuant to the Law on Personal Income Tax
dated November 21, 2007; the Law dated November 22, 2012 on Amendments to the
Law on Personal Income Tax;
Pursuant to the Law on Value-added Tax dated
June 03, 2008; the Law dated June 19, 2013 on Amendments to the Law on
Value-added Tax;
Pursuant to the Law on Amendments to TAX Laws
dated November 26, 2014;
Pursuant to the Law on
Tax Administration dated June 13, 2019;
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Pursuant to the Government’s Decree No.
12/2015/ND-CP dated February 12, 2015 elaborating some Articles of the Law on
Amendments to Tax Laws and Tax Decrees;
Pursuant to the
Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating some
Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of the General
Department of Taxation (GDT);
The Minister of Finance promulgates a
Circular on value-added tax personal income tax and tax administration of
household businesses and individual businesses:[2]
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Circular provide guidance on value-added
tax personal income tax and tax administration of household businesses and
individual businesses.
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1. Household businesses, individual businesses
that are residents having activities manufacture, sale of goods and services
(hereinafter referred to as “business operation”) in any of the business lines
and sectors prescribed by law, including the following cases:
a) Independent practitioners
in the business lines or sectors under licenses or practice certificates as
prescribed by law;
b) Lottery agents; insurance
agents, multi-level marketing (MLM) agents of individuals that directly sign
commission agent contracts with lottery enterprises, insurers, MLM enterprises respectively;
c) Business cooperation with
organizations;
d) Agricultural production
and business, forestry, salt production, aquaculture that are not eligible for
tax exemption as prescribed by value-added tax (VAT) laws and personal income
tax (PIT) laws;
dd) E-commerce, including
individuals earning incomes from provision of digital products or services as
prescribed by e-commerce laws.
2. Household businesses and
individual businesses having business operation at bordering markets,
checkpoint markets, markets within border-gate economic zones in Vietnam;
3. Individuals leasing out
their property
4. Individuals transferring
Vietnam’s top-level domains “.vn”;
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6. Organizations and
individuals declaring and paying tax on behalf of other individuals;
7. lottery enterprises,
insurers, MLM enterprises paying individuals who directly sign commission agent
contracts with them;
8. Tax authorities, state
authorities; relevant organizations and individuals.
Article 3. Definitions
In addition to the terms defined by the Law on
Tax Administration, tax Laws and relevant Decrees, the terms below are
construed as follows for the purpose of this Circular:
1. “household business” means a business
or manufacture facility the established by an individual or members of a
household who take responsibility with all of their property for its business
operation as prescribed in Article 79 of the Government’s Decree No.
01/2021/ND-CP dated 04/01/2021 on enterprise registration and its guiding,
amending or replacing documents (if any). In case the household business is
registered by household members, one of them shall be authorized as the
household business’ representative. The individual who registers the household
business, the person authorized by household members as the household business’
representative shall be the household business owner. Households doing
agriculture, forestry, aquaculture, salt production, street vendors, peddlers,
merchant traders, travelling vendors, seasonal traders, and low-earners are not
required to apply for household business registration, except in conditional
business lines. The People’s Committees of provinces shall specify the levels
of lower incomes in their provinces.
2. A “large-scale” household business or
individual business means a household business or individual business that
satisfies the highest criteria for revenue and employees of extra-small
enterprises. To be specific: A household business or individual business in
aquaculture, forestry, aquaculture, industry, construction has an annual
average number of at least 10 employees participating in social insurance or
has a total revenue in the preceding year of at least 3 billion VND; a
household business or individual business in the field of commerce or services
has an annual average number of at least 10 employees participating in social
insurance or has a total revenue in the preceding year of at least 10 billion
VND.
3. “periodic declaration” means a method
of declaring, calculating proportional tax on actual revenue earned per month
or quarter.
4. “household businesses and individual
businesses paying tax under periodic declarations” are large-scale household
businesses and individual businesses or other household businesses and
individual businesses that choose to pay tax under periodic declarations.
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6. “individual businesses paying tax
under separate declarations” are individual businesses who have casual business
operation and do not have fixed business locations.
7. “fixed tax payment” means payment of a
fixed amount of proportional tax on a fixed amount of revenue determined by the
tax authority as prescribed by Article 51 of the Law on Tax Administration.
8. “household businesses and individual
businesses paying fixed tax” are household businesses and individual businesses
that fail to comply with or fully comply with regulations on accounting,
invoices and documents, except household businesses and individual businesses
paying tax under periodic or separate declarations.
9. “fixed tax” means a fixed amount of
tax and other amounts payable to state budget by household businesses and individual
businesses that have to pay fixed tax determined by tax authorities as
prescribed in Article 51 of the Law on Tax Administration.
10. “organizations having business
cooperation with individuals” are organizations that have agreements with
individuals on contribution of assets and work to operate a business and
jointly reap benefits and take responsibility in accordance with Article 504 of
the Civil Code dated 24/11/2015, its guiding, amending or replacing documents
(if any).
11. “e-commerce” means the execution of
some or all e-commerce processes with electronic devices that are connected to
the Internet, mobile telecommunications network or other open networks as
prescribed in Clause 1 Article 3 of the Government’s Decree No. 52/2013/ND-CP
dated 16/5/2013 on e-commerce and its guiding, amending or replacing documents
(if any).
12. “digital information products”
include digital documents, data, images, sounds that are stored and transmitted
in cyberspace as prescribed in Clause 11 Article 3 of the Government’s Decree
No. 71/2007/ND-CP dated 03/5/2007 elaborating some Article of the Law on
Information technology on information technology industry and its guiding,
amending or replacing documents (if any).
13. “digital information services” are
services that are provided in cyberspace to directly assist in or serve the
production, utilization, publishing, upgrade, repair, maintenance of digital
information products and similar activities relevant to digital information
prescribed in Clause 12 Article 3 of Decree No. 71/2007/ND-CP and its guiding,
amending or replacing documents (if any).
14. “sub-departments of taxation” include
sub-departments of taxation of districts and sub-departments of taxation of
regions.
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16. “separate database” is the database
developed by a tax authority for use in a particular administrative division.
Chapter II
RULES, METHOD AND BASIS FOR CALCULATING TAX PAYABLE BY
HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES
Article 4. Tax
calculation rules
1. Rules for calculating tax
payable by household businesses and individual businesses shall comply with
applicable regulations of law on VAT, TIN and relevant legislative documents.
2. A household business or
individual business whose revenue from business operation in the calendar year
is not exceeding 100 million VND shall not be required to pay VAT and PIT as
prescribed by VAT and PIT laws. Household businesses and individual businesses
shall declare tax truthfully and accurately; submit tax documents punctually;
take legal responsibility for the accuracy, truthfulness and adequacy of the
tax documents submitted.
3. For household businesses
and individual businesses in the form of groups of individuals or households,
the revenue of not exceeding 100 million VND/year as the basis for exemption
from VAT and PIT shall be determined for 01 representative of the group of
individuals of household in the tax year.
Article 5. Method and
basis for calculating tax payable by household businesses and individual
businesses under periodic declarations
1. Periodic declarations shall be prepared by
large-scale household businesses and individual businesses or other household
businesses and individual businesses that choose to pay tax under periodic
declarations.
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3. If the revenue of a household business or
individual business that is paying tax under periodic declarations is found to
be false, the tax authority shall impose the taxable revenue as prescribed in
Article 50 of the Law on Tax Administration.
4. Household businesses and individual
businesses paying tax under periodic declarations shall comply with on
accounting, invoices and documents. A household business or individual business
is not required to do accounting if their a business line has the basis for
determination of revenue which is confirmed by a competent authority,
5. Household businesses and individual
businesses paying tax under periodic declarations are not required to finalize
tax.
Article 6. Method for calculating tax
individual businesses under separate declarations
1. Individual businesses who have casual
business operation and do not have fixed business locations shall pay tax
separately. The individual shall determine whether his/her business is “casual”
according to its characteristics in each business line. Fixed business location
means the place where the individual’s business operation is carried out such
as: transaction location, store, factory, warehouse, depot or a similar
location.
2. Individual businesses paying tax under
separate declarations include:
a) Travelling traders;
b) Individuals that are private construction
contractors;
c) Individuals transferring Vietnam’s top-level
domains “.vn”;
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3. Individual businesses
paying tax under separate declarations are not required to do accounting but
must retain invoices, contracts, documents proving the legality of their goods
and services and enclose them with the separate tax declarations.
4. Individual businesses paying tax under
separate documents shall declare tax whenever taxable revenue is earned.
Article 7. Method and basis for calculating
fixed tax payable by household businesses and individual businesses
1. Fixed tax shall be paid
by household businesses and individual businesses other than those paying tax
under periodic declarations and separate declarations prescribed in Article 5
and Article 6 of this Circular.
2. Household businesses and
individual businesses paying fixed tax (hereinafter referred to as “fixed tax
payers”) are not required to do accounting. Fixed tax payers shall retain and
present to tax authorities the invoices, contracts, documents proving the
legality of their goods and services when applying for issuance or sale of
separate invoices. Fixed tax payers having business operation at bordering markets,
checkpoint markets, markets within border-gate economic zones in Vietnam shall
retain invoices, contracts, and documents proving the legality of their goods
and present them at the request of competent authorities.
3.[3] In case a 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 fixed tax
payer 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 fixed tax payer that
has been doing business for less than 12 months in the calendar year must pay
VAT and PIT if its revenue is over VND 100 million in the year; does not have
to pay VAT and PIT if its revenue does not exceed VND 100 million in the year.
4. Fixed tax payers shall
declare tax annual as prescribed in Point c Clause 2 Article 44 of the Law on
Tax Administration, pay tax by the deadline specified in the tax notices issued
by tax authorities as prescribed in Clause 2 Article 55 of the Law on Tax
Administration. In case a fixed tax payer uses invoices issued or sold by the
tax authority, tax on these invoices shall be separately declared and paid.
Article 8. Tax
calculation in case organizations and individuals declaring and paying tax on
behalf of other individuals
1. An organization or
individual shall declare and pay tax on behalf of another individual in the
following cases:
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b) The organization has
business cooperation with the individual;
c) The organization pays
bonuses, sales compensation, promotions, commercial discounts, payment
discounts, assistance in cash or not in cash, compensations for breach of
contract, other compensations for fixed tax payers;
d) The organization in Vietnam is a partner of
an overseas digital platform provider (without permanent establishment in
Vietnam) and pays the individual for digital information products and/or
services under agreement with the overseas digital platform provider;
dd)4 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)5 Individuals declare and pay
tax on behalf of others who are taxpayers under authorization according to
regulations of civil laws.
2. The organization or individual declares and
pays tax on behalf of another individual as instructed in Clause 1 of this
Article shall declare and pay tax as follows:
a) In the cases specified in
Point a Clause 1 of this Article, the organization shall declare and pay tax
monthly, quarterly, separately or annually as prescribed by tax administration
laws.
b) In the cases specified in
Points b, c, d, dd Clause 1 of this Article, the organization shall declare and
pay tax monthly or quarterly as prescribed by tax administration laws.
c) In the cases specified in
Point e Clause 1 of this Article, the organization or individual shall declare
and pay tax as authorized by the individual in accordance with tax
administration laws.
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Article 9. Tax calculation in some special
cases
1. Individuals leasing out their property
(hereinafter referred to as “lessors”)
a) Lessors are individuals
who earn revenue from leasing out: housing, premises, stores, factories,
storage without lodging services; vehicles, equipment without operator; other
property without associated services. Lodging services that are not considered
property lease include: provision of short-term lodging for tourists and other
visitors; provision of long-term lodging other than apartments for students,
workers and similar persons; provision of lodging together with food and
beverage services or entertainment.
b) Lessors shall declare tax separately on each
rent payment (according to the beginning date of the lease period) or by
calendar year. The lessor shall declare tax on each contract separately, or
declare tax on multiple contracts on the same declaration if the pieces of
property are under the management of the same tax authority.
c)6 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.
d) In case the lessee pays
the rent in advance for multiple years, the lessor shall declare and pay tax in
a lump sum for the rent paid in advance. The lump sum tax shall be the sum of
tax payable in each calendar year as per regulations. In case of change in the
content of the lease contract that leads to change to the taxable revenue,
payment period or lease period, the individual shall make revisions for the tax
period in which the change occurs in accordance with the Law on Tax
Administration.
2. Individuals directly sign contracts to work
as lottery agents, insurance agents, and MLM agents
a) Commission agents are
individuals who directly sign commission agent contracts with lottery
enterprises, insurers, and MLM enterprises to work as lottery agents, insurance
agents, and MLM agents respectively.
b) Individuals directly sign
contracts to work as lottery agents, insurance agents, MLM agents shall not
declare tax directly, except in the cases specified in Point d of this Clause.
The lottery enterprise, insurer or MLM enterprise shall deduct, declare and pay
PIT if the commission paid to the individual in the calendar year exceeds 100
million VND. In case the individual earns a revenue of not exceeding 100
million VND/year at multiple locations, the individual estimates or determines
that the total revenue exceeds 100 million VND/year, he/she may authorize the
paying organization to deduct tax from the commission receivable in the tax
year.
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d) In case the paying
organization does not deduct tax because the income is below the level subject
to deduction, the individual does not authorize the paying organization to
deduct tax and the individual’s income reaches the taxable levy at the end of
the year, the individual shall declare and pay tax incurred in the year.
Article 10. Basis for tax calculation
The basis for calculation of tax payable by
household businesses and individual businesses shall be taxable revenue and tax
rates.
1. Taxable revenue
Revenue subject to VAT and revenue subject
to PIT earned by household businesses and individual businesses are revenue
inclusive of tax (if subject to tax) from sale of goods, processing payment,
commissions, payment for provision of services earned during the tax period
from manufacture, sale of goods, provision of services, including bonuses,
sales compensation, promotions, commercial discounts, payment discounts,
assistance in cash or not in cash; subsidies, surcharges, extra fees to which
they are entitled; compensations for breach of contract, other compensations
(only included in revenue subject to PIT); other revenues earned by household
and individual businesses whether they are collected in reality.
2. Tax rates
a) Tax rates include VAT rates and PIT rates
which vary according to business lines as specified in Appendix I hereof.
b) A household business or individual business
that does business in multiple business lines shall declare and calculate tax
at the tax rates that apply to each business line. In case a household business
or individual business that fails to determine or correctly determine the
taxable revenue earned from each business line, the tax authority shall impose
the taxable revenue earned from each business lines in accordance with tax
administration laws.
3. Determination of tax payable
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=
Revenue subject
to VAT
x
VAT rate
PIT payable
=
Revenue subject
to PIT
x
PIT rate
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- Revenue subject to VAT and
revenue subject to PIT shall be calculated as instructed in Clause 1 of this
Article.
- VAT rates and PIT rates
are specified in Appendix I hereof.
Chapter III
TAX ADMINISTRATION OF HOUSEHOLD BUSINESSES AND
INDIVIDUAL BUSINESSES
Article 11. Tax administration of household
businesses and individual businesses under periodic declarations
1. Tax declaration dossier
The tax declaration dossier shall contain the
documents specified in Point 8.2 of Appendix I of the Government’s Decree No.
126/2020/ND-CP dated 19/10/2020, to be specific:
a) The tax form No. 01/CNKD enclosed herewith;
a) The declaration form No. 01-2/BK-HDKD
enclosed herewith (for household businesses and individual businesses paying
tax under declarations). Form No. 01-2/BK-HDKD is not required if the household
business or individual business is able to determine revenue as confirmed by a
competent authority.
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Household businesses and individual businesses
paying tax under periodic declarations as prescribed in Clause 1 Article 45 of
the Law on Tax Administration shall submit tax declaration dossiers to their
supervisory sub-department of taxation.
3. Deadlines for submission of tax declaration
dossiers
Household businesses and individual businesses
paying tax under periodic declarations shall submit tax declaration dossiers by
the deadlines specified in Clause 1 Article 44 of the Law on Tax Administration.
To be specific:
a) Household businesses and individual
businesses paying tax under monthly periodic declarations shall submit their
tax declaration dossiers by the 20th of the month succeeding the month in which
tax is incurred.
b) Household businesses and individual
businesses paying tax under quarterly periodic declarations shall submit their
tax declaration dossiers by the last day of the first month of the quarter
succeeding the quarter in which tax is incurred.
4. Tax payment deadlines
Household businesses and individual businesses
paying tax under periodic declarations shall pay tax by the deadline specified
in Clause 1 Article 55 of the Law on Tax Administration, which is the deadline
for submission of the tax declaration dossier. In case the tax declaration
dossier has to be supplemented, tax shall be paid by the deadline for
submission of the tax declaration dossier of the erroneous tax period.
5. Tax declaration in case of business
suspension
The household business or individual business
that suspends their business operation shall notify the tax authority as
prescribed in Article 91 of the Decree No. 01/2021/ND-CP, Article 4 of Decree
No. 126/2020/ND-CP, Article 12 of Circular No. 105/2020/TT-BTC and is not
required to submit the tax declaration dossier, unless tax is declared monthly
and the suspension lasts less than a month, or tax is declared quarterly and
the suspension lasts less than a quarter.
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1. Tax declaration dossier
The tax declaration dossier shall contain the
documents specified in Point 8.3 of Appendix I of the Decree No.
126/2020/ND-CP. To be specific:
a) The tax form No. 01/CNKD enclosed herewith;
b) The following documents:
- Copy of the contract for provision of
goods/services;
- Copy of the contract finalization record;
- Documents proving origins of goods such as:
manifest of domestic farm products; manifest of traded goods of border
residents for goods imported by border residents; invoices provided by sellers
for imports purchased from domestic organizations and individuals; documents
proving that the goods are manufactured by the individual business, etc.
The tax authority is entitled to request the
taxpayer to present original copies for comparison with the copies.
2. Receiving authorities
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a) The individual business that is a travelling
trader shall submit tax declaration dossiers to the supervisory sub-department
of taxation of the area where he/she does business.
b) The individual business that earns income
from provision of digital information products and/or services shall submit tax
declaration dossiers to the supervisory sub-department of taxation of the area
where his/her permanent or temporary residence is located.
c) The individual that earns income from
transferring Vietnam’s top-level domains “.vn” shall submit tax declaration
dossiers to the supervisory sub-department of taxation of the area where
his/her residence is located. In case the transferor is not a resident, tax
declaration dossiers shall be submitted to the supervisory tax authority of the
organization that manages the “.vn” domains.
d) The individual business that is private
construction contractor shall submit tax declaration dossiers to the
supervisory sub-department of taxation of the area where construction site is
located.
3. Deadlines for submission of tax declaration
dossiers
Individual businesses paying tax under separate
declarations as prescribed in Clause 3 Article 44 of the Law on Tax
Administration within 10 days from the day on which tax is incurred.
4. Tax payment deadlines
Household businesses and individual businesses
paying tax under separate declarations shall pay tax by the deadline specified
in Clause 1 Article 55 of the Law on Tax Administration, which is the deadline
for submission of the tax declaration dossier. In case the tax declaration
dossier has to be supplemented, tax shall be paid by the deadline for
submission of the tax declaration dossier of the erroneous tax period.
Article 13. Tax administration of fixed tax payers
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Basis for determination of fixed tax includes:
a) The tax declaration dossier prepared by the
taxpayer according to the revenue estimate and fixed tax of the tax year;
b) Database of the tax authority;
c) Opinions of the Tax Advisory Council of the
commune;
d) Result of information disclosure and receipt
of feedbacks from Tax Advisory Council, the People’s Committee, the People’s
Council, Fatherland Front of the commune, the taxpayer, other organizations and
individuals.
Disclosure of information about the fixed tax
payer means the tax authority disclosing information and receiving feedbacks
about the revenue and fixed tax payable by the fixed tax payer as per
regulations. The first information disclosure mentioned in Clause 5 of this
Article is meant to seek opinions about the revenue and estimated fixed tax;
the second information disclosure mentioned in Clause 9 of this Article is
meant to seek opinions about the revenue and official fixed tax payable in the
tax year. The enquiry can be posted at the tax authority, sent to the taxpayer,
sent to the People’s Committee, the People’s Council, Fatherland Front of the
commune; posted on the website of tax authorities.
2. Tax declaration dossier
a) From November 20 to December 05 every year,
tax authorities shall hand out the tax form of the next year to all fixed tax
payers.
b) The tax declaration dossier to be prepared by
the fixed tax payer according to Point 8.1 of Appendix I of the Decree No.
126/2020/ND-CP shall be tax form No. 01/CNKD enclosed herewith.
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- Copy of the contract for provision of
goods/services in the same business lines as those of the fixed tax payer;
- Copy of the contract finalization record;
- Documents proving origins of goods and
services such as: manifest of domestic farm products; manifest of traded goods
of border residents for goods imported by border residents; invoices provided
by sellers for imports purchased from domestic organizations and individuals;
documents proving that the goods are manufactured or provided by the individual
business, etc.
The tax authority is entitled to request the
taxpayer to present original copies for comparison with the copies.
3. Deadlines for submission of tax declaration
dossiers
The deadlines for fixed tax payers to submit
their tax declaration dossiers are specified in Point c Clause 2 and Clause 3
Article 44 of the Law on Tax Administration. To be specific:
a) December 15 of the year preceding the year in
which tax is incurred.
b) For new fixed tax payers (including household
businesses that switch from paying under declarations to paying fixed tax),
fixed tax payers that switch to paying tax under periodic declarations, fixed
tax payers that change their business lines or scale in the year: 10 days from
the day on which the change occurs.
c) The tax declaration dossier prepared by a
fixed tax payer that uses invoices issued or sold separately by the tax
authority shall be submitted within 10 days from the day on which the revenue
on these invoices is earned.
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a) Determination of presumptive revenue and
fixed tax
a.1) Presumptive revenue and fixed tax shall be
determined by calendar year or month in case of seasonal business that is
stable throughout a year.
a.2) The fixed tax payer shall determine the
presumptive revenue themselves using tax form No. 01/CNKD enclosed herewith. In
case the fixed tax payer fails to determine the fixed tax, submit the tax
declaration dossier or the fixed tax is not reasonable, the tax authority shall
impose the presumptive revenue and fixed tax in accordance with Article 51 of
the Law on Tax Administration.
a.3) The tax declaration dossier submitted by
the fixed tax payer, the tax authority’s database shall be the basis for public
survey, seeking opinions from Tax Advisory Council, and for Provincial
Department of Taxation to review tax books at the sub-department of taxation.
b) Adjusting presumptive revenue and fixed tax
In case the fixed tax payer wishes to adjust the
presumptive revenue and fixed tax due to changes in business operation, the tax
authority shall adjust the fixed tax as prescribed in Clause 3 Article 15 of
the Law on Tax Administration from the day on which the change occurs. To be
specific:
b.1) The fixed tax payer that changes the
business scale (business area, employees, revenue) shall revise the tax form
No. 01/CNKD enclosed herewith. If the presumptive revenue varies by 50% or
over, the tax authority shall issue a notice (Form No. 01/TB-CNKD enclosed with
Decree No. 126/2020/ND-CP) of change in fixed tax from the day on which the
change occurs. If the tax authority determines that the taxpayer does not
satisfy the requirements for changing the fixed tax, the tax authority shall
issue the notice of retention of fixed tax (Form No. 01/TBKDC-CNKD enclosed
herewith).
b.2) The fixed tax payer that changes their
business location shall apply for change of taxpayer registration information
as per regulations and declare tax at the new location as a new fixed tax
payer. The tax authority shall carry on procedures according to the application
for change of taxpayer registration information. The supervisory tax authority
of the taxpayer’s new location shall handle the tax declaration dossier as that
of a new business. The supervisory tax authority of the taxpayer’s old location
shall issue a notice (Form No. 01/TB-CNKD enclosed with Decree No.
126/2020/ND-CP) of change in fixed tax from the day on which the change occurs.
b.3) The fixed tax payer that changes their
business lines (even if tax rates are not changed) shall follow the procedures
for change of tax registration information (if business lines are changed) and
revise the tax form No. 01/CNKD enclosed herewith. The tax authority shall
issue a notice (Form No. 01/TB-CNKD enclosed with Decree No. 126/2020/ND-CP) of
change in fixed tax from the day on which the change occurs.
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b.4.1) If the shutdown has been approved and the
shutdown date is the first day of the month, the fixed tax incurred in that
month will be cancelled. If the shutdown date is any date during the period
from the 2nd to the 15th of the month, the fixed tax incurred in that month
will be reduced by 50% and the fixed tax incurred in the months afterwards will
be cancelled. If the shutdown date is any date during the period from the 16th
to the end of the month, the fixed tax incurred in that month will not be
reduced and fixed tax incurred in the months afterwards will be cancelled.
b.4.2) If the suspension has been approved and
business is suspended for a full month, fixed tax incurred in that month will
be cancelled; if business is suspended for at least 15 consecutive date in the
month, fixed tax incurred in that month will be reduced by 50%.
b.4.3) Shutdown or suspension time shall be
determined according to the taxpayer’s notification. In case the taxpayer fails
to submit or punctually submit the notification (even if it is caused by a
force majeure event), the tax authority shall determine the shutdown or
suspension time through field inspection.
b.5) In case the taxpayer that shuts down or
suspends business operation at the request of a competent authority, the tax
authority shall adjust the fixed tax according to the written request for
shutdown or suspension issued by the competent authority.
b.6) The fixed tax payer that switches to paying
tax under periodic declarations shall revise the tax form according to Form No.
01/CNKD enclosed herewith. The tax authority shall adjust the fixed tax
according to the revised tax form.
5. First information disclosure
The tax authority shall disclose information for
the first time to obtain opinions about the estimated revenue and fixed tax.
The following documents shall be disclosed: The list of household businesses
and individual businesses exempt from VAT or PIT; the list of fixed tax payers.
First information disclosure shall be carried out as follows:
a) The sub-department of taxation shall disclose
information at its single-window unit, the People’s Committee of the district,
at the gate or a location where information is easily accessible, a suitable
location at the People’s Committee of the commune; the premises of the taxation
team; the market management board. Information shall be disclosed from December
20 to December 31 every year.
b) The sub-department of taxation shall send the
disclosed documents to the People’s Council and Fatherland Front of the
district by December 20 every year; specify the address and time when the
sub-department of taxation receives feedbacks (if any) from the People’s
Council and Fatherland Front. The sub-department of taxation shall receive
feedbacks until December 31.
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d) The sub-department of taxation shall announce
the location where information is disclosed and the address for receiving
feedbacks (phone number, fax number, address of the single-window unit, email
address) to the fixed tax payers.
dd) The sub-department of taxation shall gather
feedbacks about the disclosed information from the people, taxpayers, the
People’s Council, Fatherland Front of the district to make changes to
taxpayers, estimated revenue and tax before consulting with the Tax Advisory
Council.
6.
Consulting with the Tax Advisory Council
The
sub-department of taxation shall hold a meeting with Tax Advisory Council
during the period from January 01 to January 10 every year. Meeting documents
shall comply with tax administration laws.
7. Preparing tax books
a) The sub-department of taxation shall, on the
basis of the documents specified in Clause 1 Article 3 of this Circular and
instructions from the superior tax authority (if any) to prepare and approve
its tax book before January 15 every year.
b) On the basis for changes in business
operation of the fixed tax payers or changes in tax policies that affect the
presumptive revenue and fixed tax, the sub-department of taxation shall revise
the tax book and issue the notice of changes in fixed tax as instructed in
Point b Clause 4 of this Article.
8. Sending tax notices and tax payment deadlines
a) Sending tax notices
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a.2) The official information sheet shall be
sent to the fixed tax payers in the area, whether they have to pay tax or not.
For markets, streets, neighborhoods that have not more than 200 fixed tax
payers, the sub-department of taxation shall print out the information sheets
and hand them out to all fixed tax payers in the area. For markets, streets,
neighborhoods that have more than 200 fixed tax payers, the sub-department of
taxation shall print out the information sheets and hand them out to not more
than fixed tax payers in the area. For markets that have more than 200 fixed
tax payers, the sub-department of taxation shall print and hand out the
information sheet according to their business lines. In case the tax authority
has published the information sheet on its website, the sending of Form No.
01/CKTT-CNKD and Form No. 01/TBTDK-CNKD is not required.
a.3) In case the tax authority issues a notice
on changes to the fixed tax as instructed by Point b Clause 3 of this Article,
the notice shall be issued by the 20th of the month succeeding the month in
which tax is changed.
a.4) For new businesses, the tax authority shall
send the tax notice (Form No. 01/TB-CNKD enclosed with Decree No. 126/2020/ND-CP)
to the taxpayer before the 20th of the month succeeding the month in which tax
is incurred.
b) Tax payment deadlines
b.1) Taxpayers shall pay VAT and PIT by the
deadline specified in the notice (Form No. 01/TB-CNKD enclosed with Decree No. 126/2020/ND-CP).
b.2) In case the taxpayer uses invoices issued
or sold by the tax authority, tax shall be paid by the deadline for declaring
tax on these invoices as instructed in Point c Clause 3 of this Article.
9. Second information disclosure
The tax authority shall disclose information for
the second time about the official presumptive revenue and tax payable in the
year. The second information disclosure shall be carried out as follows:
a) At Provincial Departments of Taxation:
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a.2) For new businesses or businesses having
changes in tax or business operation, the Department of Taxation disclose or
revise information on the website of tax authorities by the last day of the
month succeeding the month in which the change occurs.
b) At sub-departments of taxation
b.1) The sub-department of taxation shall carry
out the second information disclosure before January 30 every year at its
single-window unit, the People’s Committee of the district, at the gate or a
location where information is easily accessible, a suitable location at the
People’s Committee of the commune; the premises of the taxation team; the
market management board.
b.2) The sub-department of taxation shall send
the disclosed documents to the People’s Council and Fatherland Front of the
district by January 30; specify the address and time when the sub-department of
taxation receives feedbacks (if any) from the People’s Council and Fatherland
Front.
b.3) The sub-department of taxation shall
announce the location where information is disclosed and the address for
receiving feedbacks (phone number, fax number, address of the single-window
unit, email address) to the fixed tax payers.
b.4) The sub-department of taxation shall
disclose the same documents disclosed by the Provincial Department of Taxation
on the website of tax authorities.
Article 14. Tax
administration of lessors that declare tax directly at tax authorities
1. Tax declaration dossier
The tax declaration dossier shall contain the
documents specified in Point 8.5.a of Appendix I of the Decree No.
126/2020/ND-CP. To be specific:
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b) The form No. 01-1/BK-TTS enclosed herewith
(for lessors declaring tax directly with tax authorities for the first time
under the contract or contract appendix);
c) Copy of the lease contract and its appendices
(for the first declaration);
d) The copy of the authorization letter as
prescribed by law (in case the lessor authorizes the legal representative to
declare and pay tax)
The tax authority is entitled to request the
taxpayer to present original copies for comparison with the copies.
2. Receiving authorities
Lessors shall submit their tax declaration dossiers
as instructed by Clause 1 Article 45 of the Law on Tax Administration. To be
specific:
a) The individual that earns income from leasing
out property other than real estate in Vietnam shall submit the tax declaration
dossier at the supervisory sub-department of the area where his/her residence
is located.
b) The individual that earns income from leasing
out real estate in Vietnam shall submit the tax declaration dossier at the
supervisory sub-department of the area where the real estate is located.
3. Deadlines for submission of tax declaration
dossiers
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a) The individual that declares tax separately
shall submit the tax declaration dossier within 10 days from the beginning date
of the lease term.
b) The individual that declares tax annually
shall submit the tax declaration dossier by the last day of the first month of
the succeeding calendar year.
4. Tax payment deadlines
Lessors that declare tax directly at tax
authorities shall pay tax by the deadline specified in Clause 1 Article 55 of
the Law on Tax Administration, which is the deadline for submission of the tax
declaration dossier. In case the tax declaration dossier has to be
supplemented, tax shall be paid by the deadline for submission of the tax
declaration dossier of the erroneous tax period.
Article 15. Tax administration of individuals
who directly sign contracts to work as lottery agents, insurance agents, MLM
agents, other business activities
1. Tax declaration dossier
a) Monthly and quarterly tax declaration
dossiers prepared by deducting organizations
The tax declaration dossier shall contain the
documents specified in Point 9.1 of Appendix I of the Decree No.
126/2020/ND-CP. To be specific:
- The tax form No. 01/XSBHDC enclosed herewith
(for lottery enterprises, insurers, MLM enterprises paying commissions to
individuals who sign contracts to work as commission agents; insurers paying
life insurance payouts and other non-compulsory insurance payouts);
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b) Annual tax declaration dossiers prepare by
individuals who declare tax themselves
The tax declaration dossier prepared by the
individual that directly signs the contract to work as a lottery agent,
insurance agent, MLM agent or other business activities shall contain the
documents specified in Point 8.6 of Appendix I of the Decree No.
126/2020/ND-CP. To be specific:
- The tax form no. 01/TKN-CNKD enclosed herewith
(for individuals who directly sign contracts to work as lottery agents,
insurance agents, MLM agents or other business activities and have not deducted
and paid tax in the year);
- Copy of the contract (for provision of
goods/services, business cooperation, agent);
- Copy of the contract finalization record (if
any).
The tax authority is entitled to request the
taxpayer to present original copies for comparison with the copies.
2. Receiving authorities
Receiving authorities are specified in Clause 1
Article 45 of the Law on Tax Administration. To be specific:
a) Organizations that deduct tax from income of
individuals who directly sign contracts to work as lottery agents, insurance
agents, and MLM agents shall submit tax declaration dossiers at their
supervisory tax authority.
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3. Deadlines for submission of tax declaration
dossiers
a) Lottery enterprises, insurers, MLM
enterprises shall submit tax declaration dossiers by the deadlines specified in
Clause 1 Article 44 of the Law on Tax Administration. To be specific:
a.1) Lottery enterprises, insurers, MLM
enterprises shall submit monthly tax declaration dossiers by the 20th of the
month succeeding the month in which tax is incurred.
a.2) Lottery enterprises,
insurers, MLM enterprises shall submit quarterly tax declaration dossiers by
the last day of the first month of the quarter succeeding the quarter in which
tax is incurred.
b) Individuals who directly sign contracts to
work as lottery agents, insurance agents, MLM agents, other business activities
prescribed in Point a Clause 2 Article 44 of the Law on Tax Administration
shall submit annual tax declaration dossier by the last day of the first month
of the succeeding calendar year.
4. Tax payment deadlines
The organizations and individuals mentioned in
this Article shall pay tax by the deadline specified in Clause 1 Article 55 of
the Law on Tax Administration, which is the deadline for submission of the tax
declaration dossier. In case the tax declaration dossier has to be supplemented,
tax shall be paid by the deadline for submission of the tax declaration dossier
of the erroneous tax period.
Article 16. Tax calculation in case
organizations and individuals declaring and paying tax on behalf of other
individuals
1. Tax declaration dossier
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- The tax return form No. 01/CNKD enclosed
herewith;
- a) Form No. 01-1/BK-CNKD enclosed herewith
(for organizations and individuals declaring tax on behalf of other
individuals; individuals having business cooperation with organizations;
organizations paying individuals who achieve sales targets; organizations that
Article owner of e-commerce platforms; organizations in Vietnam that are
partners of overseas digital platform provider;
- Copy of the business cooperation contract and
its appendices (for the first declaration of the contract). The tax authority
is entitled to request the taxpayer to present original copies for comparison
with the copies.
b) The tax declaration dossier prepared by the
organization that declares and pays tax on behalf of the lessor shall contain
the documents specified in Point 8.5 of Appendix I of the Decree No.
126/2020/ND-CP. To be specific:
- The tax form No. 01/TTS enclosed herewith (for
lessors who directly declare tax with tax authorities and organizations
declaring tax on behalf of individuals);
- Form No. 01-2/BK-TTS enclosed herewith (for
organizations declaring tax on behalf of);
- Copy of the lease contract and its appendices
(for the first declaration). The tax authority is entitled to request the
taxpayer to present original copies for comparison with the copies.
c) Tax declaration dossiers prepared by
organizations and individuals on behalf of other individuals under civil laws
shall comply with regulations applied to individuals declaring tax directly.
a) When an enterprise or business organization
declares tax on behalf of the lessor, choose “Doanh nghiệp, tổ chức kinh tế
khai thuế thay, nộp thuế thay theo pháp luật thuế” on the declaration form. The
declarant shall sign and write his/her full name. The organization shall also
append its seal or digital signature as per regulations. The taxpayer on the
tax documents and receipt documents shall be the organization that declares and
pays tax on behalf of the individual.
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a) Tax declaration dossiers prepared by
organizations on behalf of individuals as prescribed in Clause 1 Article 45 of
the Law on Tax Administration shall be submitted to the supervisory tax
authorities of the organizations. In case an organization or individual
declares tax on behalf of an individual who earns income from lease of real
estate in Vietnam, the tax declaration dossier shall be submitted to the
supervisory tax authority of the area where the real estate is located.
b) Individuals who declare tax on behalf of
other individuals under authorization shall submit tax declaration dossiers as
if they are submitted by the authorizing individuals.
3. Deadlines for submission of tax declaration
dossiers
Tax declaration dossiers shall be submitted by
the deadlines specified in Point a Clause 1 and Clause 3 Article 44 of the Law
on Tax Administration. To be specific:
a) Deadlines for submission of monthly or and
quarterly tax declaration dossiers:
a.1) The monthly tax declaration dossier shall
be submitted by the 20th of the month succeeding the month in which tax is
incurred.
a.2) The quarterly tax declaration dossier shall
be submitted by the last day of the first month of the quarter succeeding the
quarter in which tax is incurred.
b) Deadlines for submission of tax declaration
dossiers by organizations and individuals paying tax on behalf of lessors:
b.1) Monthly and quarterly tax declaration
dossier shall be submitted by the deadlines specified in Point a of this
Clause.
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b.3) Annual tax declaration dossiers shall be
submitted by the last day of the first month of the succeeding calendar year.
4. Tax payment deadlines
The organizations and
individuals mentioned in this Article shall pay tax by the deadline specified
in Clause 1 Article 55 of the Law on Tax Administration, which is the deadline
for submission of the tax declaration dossier. In case the tax declaration
dossier has to be supplemented, tax shall be paid by the deadline for
submission of the tax declaration dossier of the erroneous tax period.
Chapter IV
RESPONSIBILITIES OF TAX AUTHORITY FOR
TAX ADMINISTRATION OF HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES
Article 17. Responsibilities of GDT
1. Establish risk criteria applied to household
businesses and individual businesses.
2. Provide detailed guidance on update of the
database about household businesses and individual businesses at Provincial
Departments of Taxation and sub-departments of taxation.
3. Supervise tax authorities and taxpayers
implementing tax policies and tax administration of household businesses and
individual businesses
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5.[4] 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.
Article 18. Responsibilities of Provincial
Departments of Taxation
1. Instruct and supervise tax administration of
household businesses and individual businesses by sub-departments of taxation.
2. Provide instructions and control the development
of the database of each sub-department of taxation as the basis for
determination of presumptive revenue and fixed tax payable by household
businesses and individual businesses in their areas.
3. Plan inspection of implementation of tax
policies and tax administration of household businesses and individual
businesses by sub-departments of taxation and taxpayers Supervise tax
authorities and taxpayers.
4. Carry out inspection and submit reports on
inspection of sub-departments of taxation and taxpayers to GDT. To be specific:
a) Provincial Departments of Taxation shall
inspect at least 10% of the sub-departments of taxation in accordance with
regulations on risk management in determination of estimated presumptive
revenue and fixed tax. The inspection results produced by the Provincial
Department of Taxation are the basis of the sub-department of taxation to
prepare and approve its tax books.
b) In performance of collection duties,
Provincial Department of Taxation shall inspect at least 5% of the sub-departments
of taxation in the first, second and third quarter. The inspection result is
the basis for determination of presumptive revenue and fixed tax of the next
year and adjustment of presumptive revenue and fixed tax for the remaining time
of the current year.
c) Inspection contents: inspection of the
database; comparison of business registration and taxpayer registration
information; field inspection at least 2% of the household businesses,
individual businesses and relevant organizations in the area. 100% of the
high-risk household businesses and individual businesses shall be inspected as
per regulations.
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6.[5] 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 19. Responsibilities of
sub-departments of taxation
In addition to perform its collection duty,
sub-departments of taxation also have the following responsibilities for tax
administration of household businesses and individual businesses:
1. Inform, assist household businesses and
individual businesses in declaring tax, submission of tax declaration dossiers,
paying tax and looking up information about household businesses and individual
businesses as per regulations.
2. Perform the tasks specified in Article 13 of
this Circular such as: determine presumptive revenue and fixed tax; disclose
information about fixed tax payers; consult with Tax Advisory Council; prepare
and approve tax books; adjust presumptive revenue and fixed tax in case
household businesses and individual businesses make changes to their business
operation; carry out survey about revenue of household businesses and
individual businesses paying fixed tax.
3. Carry out periodic and planned inspections at
tax authorities on the basis of the database about household businesses,
individual businesses and relevant organizations. In case of high risk or
suspected violations, carry out inspection at the premises of the taxpayer.
4. Develop its own database to serve tax
administration of household businesses and individual businesses; periodically
finalize data by November 01 every year as the basis for preparation of fixed
tax books of the next year. The database of the sub-department of taxation
shall be developed according to information from: tax declaration dossiers
submitted by household businesses and individual businesses; data about
collected tax from household businesses and individual businesses; result of
annual revenue survey carried out by tax authorities; result of annual
inspection of presumptive revenue and fixed tax; information from relevant
state authorities; reality in the area, economic growth in the area; the
elements that affect collection state budget in the area, etc.
5. Request the People’s Committee to consider
requiring local authorities to cooperate with tax authorities in tax
administration of household businesses and individual businesses in their
areas.
6. Cooperate with tax authorities of other areas
in inspection, control, comparison, provision of information about household
businesses and individual businesses.
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ORGANIZATION OF IMPLEMENTATION [6]
Article 20. Effect
1. This Circular comes into
force from August 01, 2021.
2. In case an individual has
a multiple-year lease contract and has declared and paid tax in accordance with
previous regulations, the tax that is declared and paid under regulations that are
applicable before the effective date of this Circular shall not be adjusted.
3. Notices of the deadlines
for paying fixed tax of 2021 shall be sent in accordance with regulations that
are applicable before the effective date of this Circular until the end of
2021.
4. In case a household
business or individual business satisfies the conditions for paying tax under
periodic declarations, their supervisory tax authority has been applying the
fixed tax method and there is not request for change of tax accounting method,
paying fixed tax shall keep being paid until the end of the tax year 2021.
5. Organizations that
declare and pay tax on behalf of fixed tax payers as prescribed in Point dd
Clause 5 Article 7 of Decree No. 126/2020/ND-CP shall declare and pay tax on
behalf of fixed tax payers in accordance with this Circular from its effective
date.
6. Chapter I and Chapter II
of Circular No. 92/2015/TT-BTC dated 15/6/2015 on VAT and PIT payable by
residents having business operation; elaboration of the Law No. 71/2014/QH13
and the Government’s Decree No. 12/2015/ND-CP dated 12/02/2015 elaborating of
the Law on Amendments to tax Laws and tax Decrees are annulled.
Any problems that arise
during the period of implementation of this Circular should be promptly reported
to the Ministry of Finance (via General Department of Taxation) for
consideration./.
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CERTIFIED BY
PP. MINISTER
DEPUTY MINISTER
Vo Thanh Hung
[1]
This document is consolidated from the 02 following Circulars:
- Circular No. 40/2021/TT-BTC dated June 01,
2021 of the Ministry of Finance on value-added tax personal income tax and tax
administration of household businesses and individual businesses, which comes
into force from August 01, 2021;
- Circular No.
100/2021/TT-BTC dated November 15, 2021 of the Ministry of Finance amending
certain Articles of Circular No. 40/2021/TT-BTC dated June 01, 2021 of the
Minister of Finance on value-added tax personal income tax and tax
administration of household businesses and individual businesses, which comes
into force from January 01, 2022.
This consolidated document does not replace 02
above-mentioned Circulars.
[2]
Circular No. 100/2021/TT-BTC dated November 15, 2021 of the Ministry of Finance
amending certain Articles of Circular No. 40/2021/TT-BTC dated June 01, 2021 of
the Minister of Finance on value-added tax personal income tax and tax
administration of household businesses and individual businesses has basis for
the promulgation as follows:
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Pursuant to the Law on Value-added Tax dated
June 03, 2008; the Law dated June 19, 2013 on Amendments to the Law on
Value-added Tax;
Pursuant to the Law on Amendments to TAX Laws
dated November 26, 2014;
Pursuant to the Law on Tax Administration
dated June 13, 2019;
Pursuant to the Government’s Decree No.
209/2013/ND-CP dated December 18, 2013 elaborating some Articles of the Law on
Value-added Tax;
Pursuant to the Government’s Decree No.
12/2015/ND-CP dated February 12, 2015 elaborating some Articles of the Law on
Amendments to Tax Laws and Tax Decrees;
Pursuant to the Government’s Decree No.
126/2020/ND-CP dated October 19, 2020 elaborating some Articles of the Law on
Tax Administration;
Pursuant to the Government’s Decree No. No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of the General
Department of Taxation (GDT);
The Minister of Finance promulgated the
Circular on amending certain Articles of Circular No. 40/2021/TT-BTC dated June
01, 2021 on value-added tax personal income tax and tax administration of
household businesses and individual businesses.”
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[4]
This Clause is supplemented according to regulations in clause 4 Article 1 of
Circular No. 100/2021/TT-BTC dated November 15, 2021 of the Ministry of Finance
amending certain Articles of Circular No. 40/2021/TT-BTC dated June 01, 2021 of
the Minister of Finance on value-added tax personal income tax and tax
administration of household businesses and individual businesses, which comes
into force from January 01, 2022.
[5]
This Clause is supplemented according to regulations in clause 5 Article 1 of
Circular No. 100/2021/TT-BTC dated November 15, 2021 of the Ministry of Finance
amending certain Articles of Circular No. 40/2021/TT-BTC dated June 01, 2021 of
the Minister of Finance on value-added tax personal income tax and tax
administration of household businesses and individual businesses, which comes
into force from January 01, 2022.
[6]
Article 2 of Circular No. 100/2021/TT-BTC dated November 15, 2021 of the
Ministry of Finance amending certain Articles of Circular No. 40/2021/TT-BTC
dated June 01, 2021 of the Minister of Finance on value-added tax personal
income tax and tax administration of household businesses and individual
businesses, which comes into force from January 01, 2022 provides for:
“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./.”