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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 111/2013/TT-BTC
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Hanoi, August 15, 2013
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CIRCULAR
ON THE IMPLEMENTATION OF THE LAW
ON PERSONAL INCOME TAX, THE LAW ON THE AMENDMENTS TO THE LAW ON PERSONAL INCOME
TAX, AND THE GOVERNMENT'S DECREE NO. 65/2013/ND-CP ELABORATING A NUMBER OF
ARTICLES OF THE LAW ON PERSONAL INCOME TAX AND THE LAW ON THE AMENDMENTS TO THE
LAW ON PERSONAL INCOME TAX
Pursuant
to the Law on Personal income tax No. 04/2007/QH12 dated November 21, 2007;
Pursuant
to the Law on the amendments to the Law on Personal income tax No. 26/2012/QH13
dated November 22, 2012;
Pursuant
to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant
to the Law on the amendments to the Law on Tax administration No. 21/2012/QH13
dated November 20, 2012;
Pursuant
to the Government's Decree No. 65/2013/ND-CP dated June 27, 2013 elaborating a
number of articles of the Law on Personal income tax and the Law on the
amendments to the Law on Personal income tax;
Pursuant
to the Government's Decree No. 83/2013/ND-CP dated June 22, 2013 elaborating a
number of articles of the Law on Tax administration and the Law on the
amendments to the Law on Tax administration;
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At the
request of the Director of the General Department of Taxation;
The
Minister of Finance provides guidance on the implementation of the Law on
Personal income tax, the Law on the amendments to the Law on Personal income
tax, and the Government's Decree No. 65/2013/ND-CP elaborating a number of
articles of the Law on Personal income tax and the Law on the amendments to the
Law on Personal income tax:
Chapter 1.
GENERAL PROVISIONS
Article 1. Taxpayers
Taxpayers
are residents and non-residents according to Article 2 of the Government's
Decree No. 65/2013/ND-CP elaborating a number of articles of the Law on
Personal income tax and the Law on the amendments to the Law on Personal income
tax (hereinafter referred to as the Decree No. 65/2013/ND-CP) and earn taxable
incomes according to Article 3 of the Law on Personal income tax and Article 3
of the Decree No. 65/2013/ND-CP.
Determination
of taxable incomes earned by taxpayers:
Taxable
incomes earned by residents are the incomes earned within or outside Vietnam’s
territory, regardless of locations or payment and receipt.
Taxable
incomes earned by non-residents are the incomes earned within Vietnam’s
territory, regardless of the location of payment and receipt.
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a) He/she
has been present in Vietnam for at least 183 days in a calendar year or for 12
consecutive months from the first day of his/her presence in Vietnam (the date
of arrival and date of departure are considered 01 day). The date of arrival
and date of departure depends on the certification of the immigration agency on
the passport (or laissez-passers) when that person enters and leaves Vietnam.
If the person enters and leaves Vietnam within one day, it will be considered a
day of residence.
A person
in Vietnam defined in this Point is the presence of that person in Vietnam’s
territory.
b) He/she
has a regular residence in Vietnam in one of the following cases:
b.1)
He/she has a regular residence according to regulations of law on residence:
b.1.1)
For Vietnamese citizens: a place where that person regularly, stably and
indefinitely lives and has been registered as a permanent residence as
prescribed by regulations of law on residence.
b.1.2)
For foreigners: the permanent residence written in the permanent residence card
or the temporary residence when applying for the temporary residence card
issued by a competent authority affiliated to the Ministry of Public Security.
b.2)
He/she rents a house in Vietnam according to regulations of law on housing
under a contract that has a term of at least 183 days in the tax year. To be
specific:
b.2.1) A
person who has no regular residence defined in Point b.1 Clause 1 of this
Article will be considered a resident if he/she has a total house lease period
of at least 183 days in the tax year under various lease contracts, even if a
he/she rents houses in different locations.
b.2.2)
The rented houses can be hotels, guesthouses, motels, offices, etc. whether
they are rented by the person or their employer.
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The
residency in another country shall be proved by the Certificate of residence.
If the person is a citizen of a country or territory that has signed a tax
agreement with Vietnam and does not issue the Certificate of residence, that
person shall present a photocopy of the passport to prove the period of
residence.
2. A
non-resident is a person who fails to meet any of the conditions specified in
Clause 1 of this Article.
3.
Taxpayers in some specific cases are identified as follows:
a) For
the person that earns incomes from business:
a.1) If
only one person is registered in the Certificate of Business, the taxpayer is
person whose name is registered in the Certificate of Business registration.
a.2) If
multiple people are registered in the Certificate of Business registration and
participate in the business, the taxpayers are the persons whose names are
registered in the Certificate of Business registration.
a.3) If
multiple members of a household participate in the business but only one person
is registered in the Certificate of Business registration, the taxpayer is the
person whose name is registered in the Certificate of Business registration.
a.4) If
the person or household does business without the Certificate of Business
registration (or practice certificate), the taxpayer is the person doing
business.
a.5) When
leasing a house, the right to use land, water surface, and other property
without business registration, the taxpayer is the person that owns the house,
the right to use land, water surface and other property. If the house, the
right to use land, water surface, and other property is under the ownership of
multiple persons, the taxpayers are all the owners.
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b.1) When
transferring real estate under a co-ownership, taxpayers are the co-owners of
such real estate.
b.2) If
the person delegated to manage real estate has the right to transfer real
estate or similar rights to those the real estate owner, the taxpayer is the delegating
person.
b.3) If
the person that transfers the ownership, the right to use protected entities
according to the Law on Intellectual property and the Law on Technology
transfers is the co-owner or co-author, the taxpayer is co-owner and co-author
that earn incomes from such transfer.
b.4) If
multiple persons participate in a franchise according to the Law on Commerce,
the taxpayers are all persons that earn incomes from the franchise.
4. The
taxpayers defined in Clause 1 and Clause 2 of this Article include:
a) The
persons that hold Vietnamese nationality, including the persons sent to work or
study overseas, and earn taxable incomes.
b) The
persons that do not hold Vietnamese nationality but earn taxable income,
including: foreigners working in Vietnam, foreigners that are not present in
Vietnam but earn taxable incomes from Vietnam.
Article 2. Taxable incomes
According
to Article 3 of the Law on Personal income tax and Article 3 of the Decree No.
65/2013/ND-CP, the incomes subjects to personal income tax (hereinafter
referred to as taxable incomes) include:
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Incomes
from business are incomes earned from the production and sale. To be specific:
a)
Incomes from production and sale of goods and services that belong to all industries
such as: production, goods sale, construction, construction, restaurants,
service provision including lease of houses, right to use land, water surface,
and other property.
b)
Incomes from freelance works of individuals in the fields that are licensed or
certificated as prescribed by law.
c)
Incomes from agriculture, forestry, salt production, and fishery that are not
eligible for tax exemption according to Point e Clause 1 Article 3 of this
Circular.
2.
Incomes from wages and remunerations.
Incomes
from wages and remunerations (hereinafter referred to as wages) are incomes
paid to employees from employers, including:
a) Wages,
remunerations, and the other amounts paid as wages or remunerations in cash or
not in cash.
b)
Allowances and benefits, except for:
b.1)
Monthly benefits, lump-sum benefits and allowances according to regulations of
law on incentives for contributors.
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b.3)
Benefits for national defense and security; subsidies for the armed forces.
b.4)
Benefits for dangerous or harmful works.
b.5)
Benefits for employees in disadvantaged areas.
b.6) Irregular
allowances for difficulties, occupational accident benefits, occupational
illness benefits, lump-sum allowances for childbirth or adoption, maternity
leave benefits, post-maternity recovery benefits, benefits for reduction in
work ability, lump-sum pension, monthly widow’s pension, severance pay,
redundancy pay, unemployment benefits, and other benefits according to the
Labor Code and the Law on Social insurance.
b.7)
Benefits for beneficiaries of social security.
b.8)
Benefits for senior officers.
b.9)
Lump-sum benefits for the persons reassigned to the areas facing extreme
economic and social difficulties, lump-sum supports for officers working for
sovereignty over sea and islands as prescribed by law. Lump-sum moving
allowances for foreigners that move and reside in Vietnam and Vietnamese people
that go to work abroad.
b.10)
Benefits for medical employees in villages.
b.11)
Occupational benefits.
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If the
documents on the levels of allowances and benefits are applicable to the public
sector, other economic sectors and businesses shall make calculate allowances
and benefits based on such documents.
If the
actual benefits and allowances received are in excess of the levels stated
above, the excess shall be included in taxable incomes.
Lump-sum
moving allowances for foreigners that reside in Vietnam and Vietnamese people
working overseas shall be deducted in accordance with the labor contract or
collective bargaining agreement.
c)
Remunerations in the forms of agent commission, brokerage commission, payments
for participation in science and technology researches, payments for
participation in projects and schemes, royalties according to regulations of
law on royalties, payments for teaching, payments for participation in artistic
performance, sports, payments for advertising, payments for other services, and
other remunerations.
d)
Payments for participation in business associations, Boards of Directors,
Control Boards, project management boards, management councils, professional
associations, and other organizations.
dd) Other
benefits in cash or not in cash apart from wages paid to the taxpayer by the
employer in any shape or form:
dd.1)
Payments for housing, electricity, water supply and ancillary services (if
any).
If the
person stays at the workplace, the taxable income depends on the house rent or
depreciation expense, payments for electricity, water supply, and other
services according to the ratio of area that person uses to the total area of
the workplace.
The house
rent paid by the employer on behalf of the employee shall be included in the
taxable income according to the actual amount, which must not exceed 15% of the
total taxable income (excluding house rent) earned at the workplace.
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dd.3)
Membership fees and other expenditure on services serving individuals such as:
healthcare, entertainments, sports, recreation. To be specific:
dd.3.1)
Membership fees (such as membership card of golf course, tennis course,
cultural, artistic, sports clubs, etc.) - if the card specifies the user or
group of users. If the card is shared without specific users, the fees are not
included in taxable incomes.
dd.3.2)
Expenditures on other services individuals such as: healthcare, entertainments,
sports, recreation, etc. - if the names of the recipients are specified. If the
recipient is the collective of employees, not any specific person, it is not
included in taxable income.
dd.4)
Flat expenditures on stationery, business trips, phone calls, costumes, etc.
that are in excess of the limits prescribed by the State. Flat expenditures are
not included in taxable income in the cases below:
dd.4.1)
For the officials and employees in public service agencies, communist party’s
agencies, associations: the flat expenditure shall apply guiding documents
promulgated by the Ministry of Finance.
dd.4.2)
For the employees working in businesses and representative offices: the flat
expenditure shall conform to the income that incurs corporate income tax and
guiding documents of the Law on Enterprise income tax.
dd.4.3.
For the employees in international organizations and representative offices of
foreign organizations: the flat expenditure shall comply with regulations of
such international organizations and representative offices of foreign
organizations.
dd.5) The
expenditure on shuttling employees is not included in taxable incomes earned by
employees; if the person is shuttled personally, it shall be included in the
taxable incomes earned by the shuttled person.
dd.6) The
payments for refresher courses for employees, which suit their professions or
accords with plans of the employer, shall not be included in the incomes earned
by employees.
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Other
paid to employees by the employers such as: payments during leave period or
public holidays; payment for counseling, tax statement services for a
particular person or group of people; payment for domestic servants such as
driver, cook, and other domestic servants that work under contracts, etc.
e)
Rewards in cash or not in cash in any shape or form, including rewards in the
form of securities, except for:
e.1)
Prize money associated with the titles awarded by the State, including the
prize money associated with honorary titles as prescribed by law:
e.1.1)
Prize money associated with honorary titles awarded by Ministries, central and
provincial agencies and associations, excellent employee titles.
e.1.2)
Prize money associated with the awards.
e.1.3)
Prize money associated with the titles awarded by the State.
e.1.4)
Prize money associated with the awards presented by associations and
organizations belonging to central and local political organizations,
socio-political organizations, social organizations, social organizations that
conforms with there charters and the Law on Emulation and commendation.
e.1.5)
Prize money associated with the Ho Chi Minh Prize and National Prize.
e.1.6)
Prize money associated with medals or badges.
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The
powers to decide the commendation and prize money associated with the titles
and awards above must be conformable with the Law on Emulation and
commendation.
e.2)
Prize money associated with national prizes and international prizes recognized
by Vietnam.
e.3)
Rewards for technical innovations and inventions recognized by competent
authorities.
e.4)
Rewards for reporting violations of law to competent authorities.
g) The
incomes below are not included in taxable incomes:
g.1)
Supports provided by the employer for medical examination and treatment of
fatal diseases suffered by employees and their families.
g.1.1)
Family of the employee in this case include: children, legitimate adopted
children, illegitimate children, stepchildren, spouse, parents, parents-in-law;
stepparents, legitimate adoptive parents.
g.1.2)
The support that is not included in taxable income is the actual paid amount
according to hospital bills, but must not exceed the hospital fee paid by the
employee and his or her family after deducted the amount paid by the insurer.
g.1.3)
The employer that provide supports shall keep the copies of the hospital bills
that are certified by the employer (if the employee and his or her family pay
for the remaining amount after the insurer directly pay the medical facility),
the copies of the health insurance payment certified by the employer (if the
employee and his or her family pays the entire hospital fee and then receive
insurance money from the insurer) together with the papers proving the
provision of supports for employees and their families who suffer from fatal
diseases.
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g.3) The
amount received according to the regulations on public housing.
g.4)
Other payments received, apart from wages, for participation in consultation,
appraisal, and inspection of legislative documents, Resolutions, political
reports, inspectorates, serving votes, citizens; for costumes and other tasks
directly serving the operation of the Office of the National Assembly, the
Ethnic Communities Council, committees of the National Assembly, the
delegations of the National Assembly, the Central Office, the departments of
the Communist Party, City/Province Committees and their departments.
g.5)
Payment for mid-shift meals, lunch of employees provided by employers that
provide mid-shift meals, lunch for their employees in the form of cooking,
buying catering services, giving luncheon vouchers.
If the
employer pays cash for their employees’ meals instead of providing mid-shift
meals or lunch, such money is not included in the taxable income if it is
conformable with the guidance of the Ministry of Labor, War Invalids and Social
Affairs. If the payment is higher than the limit imposed by the Ministry of
Labor, War Invalids and Social Affairs, the excess shall be included in taxable
incomes.
The
expenditures of state-owned enterprises, public service agencies, communist
party’s agencies, associations shall not exceed the limits imposed by the
Ministry of Labor, War Invalids and Social Affairs. For non-public enterprises
and organizations, the expenditures shall be decided by the head and the union
president, and shall not exceed the limits imposed on state-owned enterprises.
g.6) The
payment for round-trip air tickets made by the employer for foreign employees
in Vietnam or Vietnamese employees overseas to go home once a year.
The basis
for determining the payment for air tickets is the labor contracts and the
prices of air tickets from Vietnam to the other country and vice versa.
g.7) The
tuition fees for children of foreign employees in Vietnam to study in Vietnam,
for children of Vietnamese employees overseas to study overseas from preschool
to high school, which is paid by the employer on their behalf.
g.8) The
amounts received from sponsors are not included in the taxable income if the
sponsorship beneficiary is a member of the sponsoring organization; the
sponsorship is funded by government budget or managed in accordance with
regulations of the State; from composting literary and artistic works,
scientific research, accomplishment of political objectives of the State, or
other activities that conforms with their charters.
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The basis
of determination is the labor contract and the payments for air tickets from
Vietnam to the home country of the foreign employee and vice versa.
Example
1: Mr. X is a foreigner dispatched by contractor Y to an oil rig on the
continental shelf of Vietnam. According to the labor contract, the work cycle
of Mr. X on this oil rig is 28 consecutive working days and 28 days off. The
payments made by contractor Y for the air tickets for Mr. X to fly from his
country to Vietnam and vice versa for every time of changing shift, the
helicopter that take Mr. X from the mainland to the oil rig and vice verse, the
residence expense while Mr. X is waiting for the helicopter shall net be
included in the taxable income of Mr. X.
3.
Incomes from capital investment
Incomes
from capital investment are personal income in the form of:
a)
Interest on the loans given to other organizations, enterprises, business
households, business individuals and groups of business individuals according
to loan contracts or agreements, except for the interests paid by credit institutions
and branches of foreign banks according to Point g.1 Clause 1 Article 3 of this
Circular.
b) The
dividends earned from capital contribution to purchase of shares.
c)
Profits from capital contributions to limited liability companies (including single-member
limited liability companies), partnerships, cooperatives, joint-ventures,
business cooperation contracts, and other forms of business according to the
Law on Enterprises and the Law on Cooperatives; profits from capital
contribution in the establishment of credit institutions according to the Law
on credit institutions, capital contributions to securities investment fund and
other investment funds that are established and operated within the law.
d) The
added value of capital contribution received when the enterprise is dissolved,
converted, divided, split, merged, amalgamation, or upon capital withdrawal.
dd)
Incomes from interest on bonds, treasury bills, and other valuable papers
issued by Vietnamese organizations, except for the incomes defined in Point g.1
and g.3 Clause 1 Article 3 of this Circular.
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g)
Incomes from dividends paid in bonds, incomes from reinvested profit.
4.
Incomes from capital transfer.
Incomes
from capital transfer are personal income in the form of:
c)
Profits from capital contributions to limited liability companies (including
single-member limited liability companies), partnerships, cooperatives,
business cooperation contracts, people's credit funds, economic organizations,
and other organizations.
b)
Incomes from securities transfer, including: incomes from transferring shares,
call options on shares, bonds, treasury bills, fund certificates, and other
securities according to the Law on Securities; incomes from transferring shares
of the persons in the joint-stock company according to the Law on Enterprises.
c)
Incomes from other forms of capital transfer.
5.
Incomes from real estate transfer
Incomes
from real estate transfer:
a)
Incomes from transferring rights to use land.
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b.1)
Houses, including future houses.
b.2)
Infrastructure and constructions on the land, including off-the-plan
constructions.
b.3)
Other property on land includes agriculture, forestry and fishery products
(such as plants and animals).
c)
Incomes from transferring ownership of houses, including future houses.
d)
Incomes from transferring rights to use land, rights to rent water surface.
dd)
Incomes from capital investment by real estate to establish enterprises or
increase capital of enterprises as prescribed by law.
e)
Incomes from delegating the management of real estate, if the person delegated
to manage real estate has the right to transfer real estate or similar rights
to the real estate owner.
g) Other
incomes from real estate transfer in any shape or form.
The
regulations on future houses and constructions in Clause 5 of this Article
shall comply with regulations of law on real estate trading.
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Incomes
from wining prizes are amounts of money or items received by the person in the
form of:
a)
Winning lottery prizes.
b) Wining
prizes from promotion programs when buying products or services according to
the Law on Commerce.
c)
Winning prizes from the types of betting permitted by law.
d)
Winning prizes in the casino permitted by law.
dd)
Winning prizes from the games with prizes and the like held by economic
organizations, administrative agencies, associations, other organizations and
individuals.
7.
Incomes from copyright
Incomes
from copyright are incomes from the transfer of ownership, rights to use the
subjects of intellectual property rights according to the Law on Intellectual
property, incomes from technology transfers according to the Law on Technology
transfers. In particular:
a) The
subjects of intellectual property rights are specified in Article 3 of the Law
on Intellectual property and relevant guiding documents:
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a.2)
Subjects of industrial property rights include inventions, industrial designs,
integrated circuit designs, business secrets, makes, trade marks, and
geographical indications.
a.3)
Subjects of rights to plant varieties being propagating materials and harvested
materials.
b)
Subjects of technology transfers according to Article 7 of the Law on
Technology transfers:
b.1)
Transfer of technical know-hows.
b.2)
Transfer of technological knowledge in the form of technological plans, technological
processes, technical solutions, formulae, specifications, drawings, technical
diagrams, computer programs, information.
b.3)
Transfer of solutions for rationalizing production and technological
innovation.
Incomes
from transfer of aforesaid subjects of intellectual property rights and
technology transfers include re-transfer.
8.
Incomes from franchising
Franchise
is a commercial operation in which the franchiser allows and requests the
franchisee to sell goods and services under the conditions set out by the
franchiser in the franchise contract.
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9.
Incomes from inheritance
Incomes from
inheritance are the incomes the person receives under a will or in accordance
with regulations of law on inheritance. To be specific:
a)
Inherited securities: shares, call options on shares, bonds, treasury bills,
fund certificates, and other securities according to the Law on Securities;
shares of the person in the joint-stock company according to the Law on
Enterprises.
b)
Inherited capital in economic organizations and businesses: capital
contribution to limited liability companies, cooperatives, partnerships,
business cooperation contracts; capital in private enterprises and businesses
of the person; capital in associations and funds established within the law, or
the entire business if the private enterprise or business is under the
ownership of the person.
c)
Inherited real estate: rights to use land, rights to use land and property
thereon; ownership of houses, including future houses, infrastructure and
constructions on land, including off-the-plan constructions; rights to rent
land or water surface; other incomes from inheritance being real estate in any
shape or form, except for incomes from the inherited real estate mentioned in
Point d Clause 1 Article 3 of this Circular.
d) The
ownership and use rights of other inherited assets (cars, motorbikes, ships,
barges, speedboats, towboats, yachts, airplanes, hunting guns, sporting guns)
must be registered with state agencies.
10.
Incomes from receipt of gifts
Incomes
from receipt of gifts are incomes the person receives from organizations and
individuals at home and overseas. To be specific:
a) Gifts
being securities: shares, call options on shares, bonds, treasury bills, fund
certificates, and other securities according to the Law on Securities; shares
of the person in the joint-stock company according to the Law on Enterprises.
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c) Gift
being real estate: rights to use land, rights to use land and property thereon;
ownership of houses, including future houses, infrastructure and constructions
on land, including off-the-plan constructions; rights to rent land or water
surface; other incomes from inheritance being real estate in any shape or form,
except for incomes from the gifts being real estate mentioned in Point d Clause
1 Article 3 of this Circular.
d) The
ownership and use rights of gifts being other assets (cars, motorbikes, ships,
barges, speedboats, towboats, yachts, airplanes, hunting guns, sporting guns)
must be registered with state agencies.
Article 3. Tax-free incomes
1.
According to Article 4 of the Law on Personal income tax and Article 4 of the
Decree No. 65/2013/ND-CP, tax-free incomes include:
a)
Incomes from real estate transfer (including future houses and constructions
according to regulations of law on real estate trading) between husband and
wife, parents and children; adoptive parents and adopted children;
parents-in-law and children-in-law; grandparents and grand children, and among
siblings.
The real
estate (including future houses and constructions according to regulations of
law on real estate trading) that is established by either spouse during the
marriage, considered marital property, divided under agreements or judgment of
the court when they divorce shall be tax-free.
b)
Incomes from transferring houses, rights to use land and property on land of
the person if only one house or right to use of only one land plot in Vietnam
is transfer.
b.1) The
person that transfers the house and right to use land that is tax-free as
prescribed in Point b Clause 1 of this Article must meet all conditions below:
b.1.1)
Only one house or one land plot (whether with or without property thereon) is
transferred. To be specific:
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b.1.1.2)
If the house ownership or rights to use land are shared, the person that has no
ownership of houses or rights to use land in other areas shall be eligible for
tax exemption, the person that has ownership of houses or rights to use land in
other areas is not eligible for tax exemption.
b.1.1.3)
If the house or rights to use land is the marital property and only property of
the husband and wife, the person that has no other private house or land is
eligible for tax exemption, the person that has another private house or land
is not eligible for tax exemption.
b.1.2)
The house or rights to use land has been possessed for at least 183 days before
they are transferred.
The time
for determine the house ownership land use right is the date of the certificate
of land use right, ownership of house and other property on land.
b.1.3)
Transferring the entire house or residential land.
If the
individual has or share the ownership of the only house or land use right and
transfers part of it, the transferred part is not tax-free.
b.2) The
only house and residential land that is tax-free shall be declared by the person
that transfers real estate himself/herself. If false declaration is discovered,
the person has to pay tax arrears and incur penalties for violations against
the laws on taxation.
b.3)
Transfer of future houses and constructions that are not exempt from personal
income tax according to Point b Clause 1 of this Article.
c)
Incomes from the person’s rights to use land allocated by the State that is
eligible for land levy exemption or reduction.
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a)
Incomes from inherited real estate (including future houses and constructions
according to regulations of law on real estate trading) between husband and
wife, parents and children; adoptive parents and adopted children;
parents-in-law and children-in-law; grandparents and grand children, and among
siblings.
dd)
Incomes from conversion of agricultural land, which is allocated by the State,
to rationalize agricultural production without changing land purposes of the
household or person engaged in agricultural production.
e)
Incomes of households and persons engaged in agriculture, forestry, salt
production, and fishery.
Households
and persons engaged in production as guided in this Point must:
e.1) Has
legitimate rights to use, lease land and water surface to engage in
agriculture, forestry, salt production, and fishery.
Has a
lease contract must be presented if the land or water surface is leased from
another organization or person (unless the household or person is assigned to
plant, take care of, manage, and protect forests by forestry companies). The
household or person that do fishing must have the Certificate of ownership of
ships or contract to rent ships used for fishing (except for fishing by
trawling nets and other methods of fishery prohibited by law).
e.2)
Resides in the locality where the agriculture, forestry, salt production or
fishery takes place.
The aforesaid
locality is a district, town, or city affiliated to a province (hereinafter
referred to as district), or a district adjacent to the area where the
production takes place.
Incomes
from fishing do not depend on residence.
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g)
Incomes from interest on deposits at credit institutions and branches of
foreign banks, interest on life insurance contracts; incomes from interest on
Government bonds.
g.1) The
tax-free interest on deposits mentioned in this Point is the income from the
interest on deposits in VND, gold, or foreign currencies at credit institutions
and branches of foreign banks established and operated in accordance with the
Law on credit institutions in the form of demand deposits, term deposits,
savings, certificates of deposit, promissory notes, treasury bills, and other
forms of deposits that the depositor should receive both principal and
interest.
The basis
for identifying tax-free incomes from deposits is the savings book (or saving
card) certificates of deposit, exchange bills, treasury bills, and other papers
that the depositor should receive both principal and interest.
g.2)
Interest on life insurance contracts is the interest the person receives under
the life insurance contracts with insurers.
The basis
for identifying tax-free income from interest on life insurance contracts is
the notes of interest payment from the insurance contracts.
g.3)
Interest on Government bonds is the interest the person receives from
purchasing Government bonds issued by the Ministry of Finance.
The basis
for identifying tax-free income from interest on Government bonds is the face
values, interest rates, and terms on the Government bonds.
h) Income
from remittances are is the amount of money the person receives from their
relatives being Vietnamese people residing abroad, Vietnamese people that work
or study abroad.
The basis
for identifying tax-free income from remittances is the papers proving that
those amounts are sent from abroad and the payment notes issued by the
money-transferring organization (if any).
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i.1) The
tax-free additional payments for working at night or working overtime is
identified based on the actual total payment for working at night or overtime
minus (-) the payment for an ordinary working day.
Example
2: The wages of Mr. A on an ordinary working day is 40,000 VND/hour.
- When
working overtime on an working day, he is paid 60,000 VND/hour, thus the
tax-free income is:
60,000
VND/hour – 40,000 VND/ hour = 20,000 VND/ hour
- When
working overtime on an holiday, he is paid 80,000 VND/hour, thus the tax-free
income is:
80,000
VND/hour – 40,000 VND/ hour = 40,000 VND/ hour
i.2) The
organization or person that pays incomes (hereinafter referred to as income
payer) shall make a table specifying the hours of night work, extra hours,
additional payments for working at nights and overtime. This table shall be
presented by the income payer at the request of the tax authority.
k)
Pensions paid by Social Insurance Fund according to the Law on Social
insurance; monthly pensions from the voluntary pension fund.
The
pensions paid from abroad to the people living and working in Vietnam are
tax-free.
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m.1)
Scholarships funded by government budget, including scholarships given by the
Ministry of Education and Training, Services of Education and Training, public
schools, and other scholarships funded by government budget.
m.2)
Scholarships given by Vietnamese and foreign organizations (including payment for
living expenses).
The
scholarship giver must keep the decisions on giving scholarships and notes of
scholarship payments. Where the person directly receives scholarships from
foreign organizations, the person must keep the documents proving the incomes
from such scholarships.
n)
Incomes from indemnities under the contract for life insurance, non-life
insurance, or health insurance; compensation for occupational accidents;
compensation and support according to regulations of law on compensation,
support, and relocation; compensations provided by the State and other
compensations prescribed by law. In particular:
n.1)
Incomes from indemnities under the contract for life insurance, non-life
insurance, or health insurance are the money the life insurer, non-life
insurer, or health insurer provided for the insured according to the concluded
insurance contracts. The basis for identifying such indemnity is the written
decision on indemnity made by the insurer or the court and the notes of
indemnity payment.
n.2) The
income from the compensation for an occupational accident are the money the
employee receives from his or her employer or the social insurance fund after
suffering from an accident at work. The basis for identifying such compensation
is the written decision on compensation made by the employer or the court and
the notes of compensation payment.
n.3)
Incomes from compensations and supports according to regulations of law on
compensation, support, and relocation are the compensations and supports provided
by the State when withdrawing land, including incomes from the compensations
and supports provided by economic organizations as prescribed.
The basis
for identifying incomes from aforesaid compensations and supports is the
decisions on land withdrawal, compensations, and relocation made by competent
authorities, and notes of compensation payment.
n.4)
Incomes from compensations provided by the State and other compensations
prescribed by regulations of law on compensations provided by the State are the
compensations for the wrongful decisions on penalties for administrative
violations made by competent persons or competent authorities which infringe
the interests of the person; incomes from compensation for the miscarriage of
justice during criminal proceedings. The basis for identifying such
compensations is the decision made by competent authorities that the
organization or individual that makes the wrongful decision to provide
compensations and the notes of compensation payment.
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The
aforesaid charitable trusts must be established and operated in accordance with
the Government's Decree No. 30/2012/ND-CP dated April 12, 2012 on the
organization and operation of social trusts and charitable trusts.
The basis
for identifying tax-free incomes from the charitable trust in this Point are
the written decisions on giving money and notes of support in cash or in kind
made by the charitable trusts.
q)
Incomes from foreign aids for charitable and humanitarian purposes, whether
governmental or non-governmental, that are approved by competent authorities.
The basis
for identifying the tax-free income in this Point is written approval for
receipt of aids made bye competent authorities.
2. The
procedure and application for tax exemption in the cases in Points a, b, c, d,
dd Clause 1 of this Article shall comply with guiding documents on tax
administration.
Article 4. Tax reduction
According
to Article 5 of the Law on Personal income tax and Article 5 of the Decree No.
65/2013/ND-CP, the taxpayers facing difficulties in paying tax due to natural
disasters, accidents, or fatal diseases shall receive a tax reduction in
proportion to the damage. The reduction shall not exceed the tax payable. In
particular:
1.
Determination of reduced tax:
a) Tax
reduction shall be considered in the tax year. The taxpayer shall receive tax
reduction for the tax year in which the taxpayer suffers from natural disaster,
fire, accident, or fatal disease.
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b.1) The
paid or withheld personal income tax on incomes from capital investment,
incomes from capital transfer, incomes from real estate transfer, incomes from
winning prizes, incomes from royalties, incomes from franchising, incomes from
inheritance, and incomes from gifts.
b.2) The
personal income tax payable on incomes from business and incomes from wages,
remunerations.
c) The
basis for calculating the damage eligible for tax reduction is the total
expenditure for repairing damage minus the indemnities provided by insurers (if
any) or compensations provided by the organization or individual that caused
the accident (if any).
d) The
reduced tax is determined as follows:
d.1) If
the tax payable in the tax year is higher than the damage level, the reduced
tax is equal to the damage level.
d.2) If
the tax payable in the tax year is lower than the damage level, the reduced tax
is equal to the tax payable.
2. The
procedure and application for tax reduction shall comply with guiding documents
on tax administration.
Article 5. Converting taxable income into VND.
1.
Taxable incomes are expressed as VND. The taxable incomes received in foreign
currencies must be converted into VND at the average exchange rate on the
inter-bank foreign exchange market when the incomes are earned.
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2.
Non-cash taxable incomes must be converted into VND at the market prices of
such products/services or the similar products/services when the incomes are
earned.
Article 6. Tax period
1. For
residents:
a) Annual
tax statement: applicable to incomes from business and incomes from wages,
remunerations.
The tax
period is the calendar year if the person is present in Vietnam for 183 days or
more in the calendar year.
If the
person has been present in Vietnam for fewer than 183 days in a calendar year,
but has been in Vietnam for 183 days for 12 consecutive months from the date of
arrival, the first tax period is the 12 consecutive months from the date of
arrival. In the second year, the tax period is the calendar year.
Example
3: Mr. B is a foreigner who first comes to Vietnam on April 29, 2013. in 2014
up to December 31, Mr. B has stayed in Vietnam for 130 days. In 2015 up to
April 19, Mr. B has stayed in Vietnam for 65 days. The first tax period of Mr.
B begins on April 20/2014 and ends on April 19, 2015. The second tax period
begins on January 01, 2015 and ends on December 31, 2015.
b)
Declaring tax when an income is earned: applicable to incomes from capital
investment, incomes from capital transfer, incomes from real estate transfer,
incomes from winning prizes, incomes from royalties, incomes from franchising,
incomes from inheritance, and incomes from gifts.
c) Tax on
incomes from transferring securities shall be declared annually or when it is
incurred.
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Non-residents
shall declare tax whenever an income is earned.
Where the
business person does not have a fixed business location such as a shop or
counter, the tax period is similar to that applicable to residents earning
incomes from business.
Chapter 2.
BASIS FOR CALCULATING TAX INCURERD BY
RESIDENTS
Article 7. Basis for calculating tax on taxable incomes
from business, wages
The basis
for calculating tax on incomes from business, wages is the assessable income
and tax rate. To be specific:
1.
Assessable income equals taxable income as guided in Article 8 of this Circular
minus (-) the following deductions:
a)
Personal deductions guided in Clause 1 Article 9 of this Circular.
b)
Insurance premiums and payment to the voluntary pension fund as guided in
Clause 2 Article 9 of this Circular.
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2. Tax
rate
The rate
of personal income tax on incomes from business, wages shall apply the
progressive tax table in Article 22 of the Law on Personal income tax. To be
specific:
Level
Assessable income/year (million VND)
Assessable income/month (million VND)
Tax rate (%)
1
Up to
60
Up to 5
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2
Over 60
to 120
Over 5
to 10
10
3
Over
120 to 216
Over 10
to 18
15
4
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Over 18
to 32
20
5
Over
384 to 624
Over 32
to 52
25
6
Over
624 to 960
Over 52
to 80
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7
Over
960
Over 80
35
3. Tax
calculation
Personal
income tax on incomes from business, wages is the total tax on each level of
income. The tax on each level of income equals the assessable income of that
level multiplied by (x) the corresponding tax rate of that level.
For convenience,
the abridged method in Appendix 01/PL-TNCN to this Circular may be applied.
Example
4: Mrs. C earns an income of 40 million VND from wages and remuneration in the
month, and pay 7% of wages for social insurance premium, 1.5% of wages for
health insurance premium. Mrs. C has 2 children under the age of 18, and makes
no charitable donations. The preliminary personal income tax incurred by Mrs. C
in the month is calculated as follows:
- Taxable
income of Mrs. C is 40 million VND.
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+
Personal deduction: 9 million VND
+
Deductions for 02 dependants (02 children):
3.6
million VND x 2 = 7.2 million VND
+ Social
insurance, health insurance:
40
million VND × (7% + 1.5%) = 3.4 million VND
Total
deduction:
9 million
VND + 7.2 million VND + 3.4 million VND = 19.6 million VND
-
Assessable income of Mrs. C:
40
million VND - 19.6 million VND = 20.4 million VND
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Method 1:
using the progressive tax table:
+ Level
1: assessable income up to 5 million VND, 5% tax:
5 million
VND × 5% = 0.25 million VND
+ Level
1: assessable income from over 5 million VND to 10 million VND, 10% tax:
(10
million VND - 5 million VND) × 10% = 0.5 million VND
+ Level
3: assessable income from over 10 million VND to 18 million VND, 15% tax:
(18
million VND - 10 million VND) × 15% = 1.2 million VND
+ Level
4: assessable income from over 18 million VND to 32 million VND, 20% tax:
(20.4
million VND - 18 million VND) × 20% = 0.48 million VND
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0.25
million VND + 0.5 million VND + 1.2 million VND + 0.48 million VND = 2.43
million VND
Method 2:
Using the abridged method:
+ The
assessable income in the month 20.4 million VND is the assessable income in
level 4. The personal income tax payable:
20.4
million VND × 20% - 1.65 million VND = 2.43 million VND
4.
Converting tax-exclusive incomes into assessable income.
If the
wages paid to the employee as guided Clause 2 Article 2 of this Circular are
exclusive of tax, they must be converted into assessable income in accordance
with Appendix No. 02/PL-TNCN to this Circular. In particular:
a) The
income converted into assessable income is the actual income plus (+) benefits
paid by the employer on behalf of the employee (if any) minus (-) the
deductions. If the amounts paid on behalf of the employees include the house
rent, the house rent shall be included in the converted income, but shall not
exceed 15% of the total taxable income incurred at the work place (not
including house rent).
Formula
for calculating converted income:
Converted income
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Actual income
+
Amounts paid on the employee’s behalf
-
Deductions
Where:
- Actual
income is the tax-exclusive wages the employee receives every month.
- The
amounts paid on the employee's behalf are the benefits in cash or in kind paid
to the employee by the employer as instructed in Point dd Clause 2 Article 2 of
this Circular.
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Example
5: In 2014, according to the labor contract between Mr. D and company X, Mr. D
receives a monthly salary of 31.5 million VND. Apart from that, company X pays
for the sports club membership of 1 million VND/month on behalf of Mr. D. Mr. D
has to pay 1.5 million VND/month for compulsory insurance. Company X is
responsible for paying personal income tax on behalf of Mr. D. In the year Mr.
D only has a personal deduction for himself, no dependents, and does not make
charitable donations.
The
monthly personal income tax payable by Mr. D:
-
Converted income:
31.5
million VND + 1 million VND – (9 million VND + 1.5 million VND) = 22 million
VND
-
Assessable income (according to Appendix No. 02/PL-TNCN):
(22
million VND – 1.65 million VND)/0.8 = 25.4375 million VND
-
Personal income tax payable by Mr. D (according to Appendix No. 01/PL-TNCN):
25.4375
million VND × 20% - 1.65 million VND = 3.4375 million VND
Example
6: Company X also pays 6 million VND/month in house rent on behalf of Mr. D.
The monthly personal income tax payable by Mr. D:
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-
Converted income (exclusive of house rent):
31.5
million VND + 1 million VND – (9 million VND + 1.5 million VND) = 22 million
VND
-
Assessable income (according to Appendix No. 02/PL-TNCN):
(22
million VND – 1.65 million VND)/0.8 = 25.4375 million VND
- Taxable
income (exclusive of house rent):
25.4375
million VND + 9 million VND + 1.5 million VND = 35.9375 million VND/month
- 15% of
total taxable income (exclusive of house rent):
35.9375
million VND × 15% = 5.390 million VND/month
Thus the
house rent included in the converted income is 5.390 million VND/month
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-
Converted income:
31.5
million VND + 1 million VND + 5.390 million VND – (9 million VND + 1.5 million
VND) = 27.39 million VND/month
-
Assessable income (converted in accordance with Appendix No. 02/PL-TNCN):
(27.39
million VND - 3.25 million VND)/0.75 = 32.187 million VND/month
-
Personal income tax payable:
32.187
million VND × 25% - 3.25 million VND = 4.797 million VND/month
- Monthly
taxable income incurred by Mr. D:
31.5
million VND + 1 million VND + 5.390 million VND + 4.797 million VND = 42.687
million VND/month
Or:
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b) If the
person is required to settle tax, the taxable income in the year is the sum of
taxable income of each month based on the converted assessable income. If the
person earns tax-exclusive incomes from multiple organizations, the taxable
income in the year is the sum of taxable income of each month paid by each
organization in the year.
Example
7: Mr. D in example 6 above has a contract and earn an income of 12 million
VND/month at company Y from January 2014 to May 2014 apart from the incomes
earned at company X. Company Y also pays personal income tax on behalf of Mr.
D.
Final
personal income tax incurred by Mr. D in 2014:
- Taxable
income in the year earned by Mr. D at company X:
42.687
million VND x 12 months = 512.244 million VND
- At
company Y:
+ Monthly
assessable income (converted in accordance with Appendix No. 02/PL-TNCN):
(12
million VND – 0.75 million VND)/0.85 = 13.235 million VND
+ Taxable
income in the year earned at company Y:
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- Total
taxable income earned by Mr. D in 2014:
512.244
million VND + 66. 175 million VND = 578.419 million VND
- Monthly
assessable income:
(578.419
million VND : 12 months) - (9 million VND + 1.5 million VND) = 37.702 million
VND
-
Personal income tax payable in the year:
(37.702
million VND × 25% - 3.25 million VND) × 12 months = 74.105 million VND.
5. The
basis for calculating tax on incomes lottery agents, insurance agents, network
marketing is the assessable income and the personal income tax withholding
rate. In particular:
a) Assessable
income is the taxable income from lottery agents, insurance agents, network
marketing, including: commissions of agents, rewards in any shape or form,
supports, and other amounts the person receives from lottery companies,
insurers and network marketing companies.
b)
Taxable income shall be calculated when the income is paid to the person by the
lottery company, insurer, or network marketing company.
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c.1) The
lottery company shall withhold personal income tax on the monthly assessable
income earned by the person as follows:
Unit: 1,000 VND
Monthly assessable income
Withholding rate
Up to 9,000
0%
>9,000
5%
c.2) The
insurer or network marketing company shall withhold personal income tax on the
monthly assessable income earned by the person as follows:
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Monthly assessable income
Withholding rate
Up to 9,000
0%
>9,000 - 20,000
5%
>20,000
10%
6. The
basis for calculating accrued insurance premiums and accrued contributions to
the voluntary pension fund is the accrued premiums for life insurance and other
optional insurance, accrued contribution to the voluntary pension fund that is
paid or made by the employer on behalf of the employee, and the withholding
rate of 10%.
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The
insurer and the voluntary pension fund shall separately monitor the premiums
for life insurance and other optional insurance, accrued contribution to the
voluntary pension fund that are paid or made by the employer on behalf of the
employee as the basis for calculating personal income tax.
Article 8. Calculating taxable incomes from business and
incomes from wages
1.
Incomes from business
Assessable
income from business equal revenue minus rational expenses related to the
generation of taxable income in the tax period.
Taxable
income from business is calculated as follows:
a) For
the person doing business without totally complying with regulations of law on
accounting and invoicing.
a.1) The
business person that complies with regulations of law on bookkeeping, invoicing
and fails to calculate revenue, expenses, and taxable income, (hereinafter
referred to as flat-tax payer)
a.1.1) The
taxable income incurred by a flat-tax payer is calculated as follows:
Taxable income in the tax period
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Flat revenue in the tax period
x
Proportion of taxable income
Where:
- The
flat revenue is determined based on the declaration made by the business
person, database of the tax authority, result of investigation into actual
revenue carried out by the tax authority, and opinions of the Tax Advisory
Council of the commune or ward.
- The
proportion of taxable income is specified in Point a.4 Clause 1 of this
Article.
a.1.2) For the businessperson paying flat tax using
invoices.
a.1.2.1) The flat-tax payer that uses invoice books shall
pay personal income tax on the excess, apart from the tax on flat revenue, if
the revenue in the quarter on the invoices is higher than the flat revenue.
a.1.2.1) The flat-tax payer that uses invoices sold
separately by the tax authority shall declare and pay 10% personal income tax
on the taxable income earned at a time.
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Taxable income earned at a time
=
Revenue that incurs taxable income earned at a time
x
Proportion of taxable income
Where:
- Revenue
that incurs taxable income earned
- The
proportion of taxable income is specified in Point a.4 Clause 1 of this
Article.
a.1.2.3) If the flat-tax payer that uses invoice books
requests a refund of personal income tax, the assessable revenue in the year is
calculated as follows:
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- If the revenue on invoices of the whole year is higher
than the flat revenue, the assessable revenue of the year is the revenue on
invoices.
a.2) If the business person is only able to calculate the
revenue, not expense, the taxable income is calculated as follows:
Taxable income in the tax period
=
Revenue for calculating taxable income in the tax period
×
Proportion of taxable income
+
Other taxable incomes in the tax period
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- The
calculation of the revenue for calculating taxable income in the tax period is
guided in Point b.1 Clause 1 of this Article.
- The
proportion of taxable income is specified in Point a.4 Clause 1 of this
Article.
- Other
taxable incomes are the incomes earned during the business, including: fines
for contract violations, fines for late payment, bank interests during payment
process; interests on deferred payments or instalment sales, profits on the
sales of fixed assets, money from sale of scrap, refuse, and other taxable
income.
a.3) For
nomadic business persons and non-business persons that need invoices to sell
goods and services.
Nomadic
business persons and non-business persons that need invoices to sell goods and
services shall declare and pay 10% personal income tax on the taxable income
earned at a time.
The
taxable income earned at a time is calculated similarly to the income earned by
the flat-tax payer that uses invoices sold separately by the tax authority
shall as guided in Point a.1.2.2 Clause 1 of this Article.
a.4)
Proportion of taxable income
The
proportion of taxable income to revenue is applicable to the business persons
that fail to totally comply with regulations of law on accounting, invoicing,
nomadic business persons, and non-business persons:
Activity
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Distributing
and supplying goods
7
Service
provision, construction (exclusive of materials)
30
Production,
transportation, service provisions associated with goods supply, construction,
inclusive of materials.
15
Other
business activities
12
If a
person engages in multiple trades, the proportion of the primary operation
shall apply. If a person engages in multiple trades without being able to
identify the primary operation, the proportion of “other business activities”
shall apply.
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Taxable income in the tax period
=
Revenue for calculating taxable income in the tax period
-
Deductible expenses in the tax period
+
Other taxable incomes in the tax period
b.1)
Revenue for calculating taxable income in the tax period
The
revenue for calculating taxable income from business every payments for goods
sale, processing, commissions, goods and service provision received during the
tax period, including subsidies, surcharges, extra pays the business person
receives, whether collected or not yet collected, and determined based on
accounting books.
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b.1.1.1)
For goods sale, it is the time when the ownership of goods or rights to use
goods are transferred, or when the sale invoice is issued.
b.1.1.2)
For service provision, it is the time the services are completely provided for
the customer or when the service invoice is issued. For the lease of houses,
rights to use land, water surface, and other assets, it is the effective date
of the lease contract.
If the
invoice is issued before the ownership of goods is transferred (or before the
services are completely provided), the time to calculate revenue is when the
invoice is issued, and vice versa.
b.1.2)
The revenue for calculating taxable income in some cases are determined as
follows:
b.1.2.1)
The revenue from instalment sales is determined based on the sale prices of
goods paid in a lump sum, exclusive of instalment interest.
b.1.2.2)
The revenue from deferred payments for goods are the money earned from the sale
of goods or services paid in a lump-sum, exclusive of interest on deferred
payments.
If the
payment under the instalment or deferral sale contract stretches over multiple
tax periods, the revenue is the amount receivables from the buyer in the tax
period, exclusive of interest on instalment or deferred payment according to
the contractual term.
The
calculation of expense when calculating taxable income from instalment sales
and deferred payments must be consistent with the revenue.
b.1.2.3)
When goods and services are used for exchange, donation, equipment, or
rewarding employees, the revenue is calculated based on the sale prices of
similar goods and services on the market at those times.
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b.1.2.5)
For goods processing, the revenue is the total amount of money earned from the
processing, including the remuneration, payment for fuel, machines, ancillary
materials, and other payments for goods processing.
b.1.2.6)
The revenue from the sale of goods deposited by other business persons is the
commission received under the agent or deposit contracts.
b.1.2.7)
The revenue from leasing out assets is determined based on the contracted,
whether paid or unpaid.
Where the
lessee pays the rent for many years in advance, the revenue for calculating
taxable income shall be distributed over the number of years being paid, or
revenue from the lump-sum payment.
b.1.2.8)
The revenue from construction and installation is the value of the building
work or work item, or the value of the part handed over. If the construction,
installation is exclusive of materials, machinery and equipment, the assessable
revenue is the money earned from the construction, installation without the
value of raw materials, machinery and equipment.
If the
construction, installation in inclusive of materials, machinery and equipment,
the assessable revenue is the money earned from the construction, installation
inclusive of the value of raw materials, machinery and equipment.
b.1.2.9)
Revenue from transport services are the entire revenue from transporting
passengers, luggage, and goods that is earned during the tax period.
b.2)
Rational deductible expenses
Rational
deductible expenses are actual expenses that are related to the business and
have sufficient invoices as prescribed by law. In particular:
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The
expenditures on wages do not include wages of the business household owner or
the members whose names are stated in the Certificate of Business registration
of the business group.
The
expenditure on costumes of employees shall not exceed 5,000,000
VND/person/year. The maximum deductible expenditure on costumes both in cash
and in kind shall not exceed shall not exceed 5,000,000/person/year. For
special industries, this expenditure shall be specified by the Ministry of
Finance.
b.2.2)
Expenditure on materials, fuel, energy, and goods used for the production and
sale of goods and services related to the generation of revenue and taxable
income in the period shall be calculated by the business person or households
based on their rational consumption levels and actual prices.
Where the
consumption levels of some materials, fuel, or goods have been imposed by the
State, such levels shall apply.
All loss
of materials, assets, capital, and goods shall not be included in the rational
expense, except for the uncompensated loss caused by natural disaster, fire,
epidemics, and force majeure.
Where
some supplies and goods used for both personal consumption and business, only
the proportion used for business is included in expense.
b.2.3)
Depreciation, expenditures on maintenance of fixed assets used for production
or sale of goods and services. In particular:
b.2.3.1)
The depreciation of fixed assets shall be included in rational expense when the
conditions below are satisfied:
- The
fixed assets are used for production and business.
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- The
fixed assets are monitored and managed in the accounting book of the business
person in accordance with the current management and accounting regime.
The
depreciation of cars with 09 seats or fewer shall not be included in rational
expense.
b.2.3.2)
The depreciation of fixed assets shall be included in rational expense in
accordance with the regulations on managing, using and depreciating fixed
assets.
b.2.3.3)
The fixed assets that are fully depreciated but still used for production or
business shall not be deprecated any longer.
The
depreciation of fixed assets used for both business and other purposes shall be
included in rational expense based on the proportion of their use for business.
b.2.4)
Interest the loans serving production and sale of goods and services that is
related to the generation of revenue and taxable income.
The rate
of interest on loan is the actual interest rate in loan contracts with credit
institutions, branches of foreign banks or economic organizations. Where the loan
is are not given by a credit institution, branch of a foreign bank or economic
organization, the interest on loans is determined according to the loan
contract and shall not exceed 1.5 times the fundamental interest rate announced
by the State bank of Vietnam when the loan is taken.
The
aforesaid interest does not include the interest on the loan taken to make
capital contribution to the establishment of a business.
b.2.5)
Administrative expense, including:
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b.2.5.2)
Expenditures on the acquisition of assets that are not fixed assets such as
expenditure on the purchase and use of technical documents, patents, licenses
for technology transfer, trade marks shall be gradually distributed to the
operating expense.
b.2.5.3)
Rents for fixed assets according to lease contracts. If the rent for lease
contract for many years is paid in a lump sum, it shall be gradually
distributed to the production, operating expense over the years during which
such fixed assets are used.
b.2.5.4)
Expenditures on other external services and outsourced services serving the
production and sale of goods and services with invoices.
b.2.5.5)
Expenditure on the sale of goods and services, including: expenditure on
preservation, packaging, transportation, loading, storage, and warranty of
products.
b.2.6)
Taxes, fees, charges, land rents payable that are related to the production and
sale of goods and services (except for the input VAT, personal income tax that
are withheld, other taxes, fees, charges and other receipts that are not
included in expense as prescribed by law), including:
b.2.6.1)
License tax, export tax, import tax, excise duty, resource tax, levy on
agricultural land, levy on non-agricultural land, environmental protection tax,
land rent, water surface rent.
b.2.6.2)
VAT that may be included in expense as prescribed by law.
b.2.6.3)
The fees and charges paid by the business to government budget according to
regulations of law on fees and charges.
b.2.7)
Allowances for business trips of employees (not including payments for
transport and accommodation) shall not exceed twice the limits imposed by the
Ministry of Finance that are applicable to officials and civil servants.
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b.2.8)
Other expenditures related to the generation of revenue and taxable income that
have valid invoices.
b.3)
Other taxable incomes
Other
taxable incomes are the incomes earned during the business, including: fines
for contract violations, fines for late payment, bank interests during payment
process; interests on instalment plans, profits on the sales of fixed assets,
money from sale of scrap, refuse, and other taxable income.
c) For
the group of business persons
If
multiple people have their names stated in a Certificate of Business
registration, including the case in which multiple people have their names
stated in a certificate of rights to use land, ownership of house and other
property on land when the building or premises are leased out (hereinafter
referred to as group of business persons) the taxable income earned by each
person shall be distributed using one of the methods below after the taxable
income from business is calculated according to Point a and Point b Clause 1 of
this Article:
c.1) According
to the proportion of capital contribution of each person in the Certificate of
Business registration.
c.2)
According to agreements among the persons.
c.3)
According to the average income per person if the Certificate of Business
registration does not specify the proportions of capital contributions or
agreement on income distribution among the persons.
Based on
the taxable income of every person participating in the business calculated as
stated above, each individual shall make deductions as guided in Article 9 of
this Circular to calculate their assessable income and personal income tax
payable.
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a) The
taxable income from wages equals the sum of wages, remunerations and other
incomes considered wages received by the taxpayer in the tax period as guided
in Clause 2 Article 2 of this Circular.
b) Time
to calculate taxable income:
Taxable
income from wages and remuneration shall be calculated when the income is paid
to the taxpayer.
The
taxable income from accrued insurance premium guided in Point dd.2 Clause 2
Article 2 of this Circular shall be calculated when the insurer or the
voluntary pension fund pays the insurance money.
3.
The taxable income of a person that earns incomes from both business and wages
is the sum of taxable income from business and wages.
Article 9. Deductions
The
deductions guided in this Article are the amounts deducted from the taxable
income of the person before calculating taxable income from wages,
remunerations, and business. In particular:
1.
Personal deductions
According
to Article 19 of the Law on Personal income tax, Clause 4 Article 1 of the Law
on the amendments to the Law on Personal income tax, and Article 12 of the
Decree No. 65/2013/ND-CP:
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If the
resident earns income from both business and wages, one deduction from the
total income from business and wages shall be made.
b) Levels
of personal deductions
b.1)
Deduction for the taxpayer: 9 million VND/month, 108 million VND/year.
b.2)
Deduction for each dependant: 3.6 million VND/month.
c)
Calculating deduction
c.1)
Personal deduction for the taxpayer:
c.1.1)
The taxpayer that has multiple sources of income from wages and business shall
calculate the personal deduction for himself in a place at a time (considered a
full month).
c.1.2)
The foreigner being a resident in Vietnam shall make personal deduction from
January (or the month of arrival if the person comes to Vietnam for the first
time) until the month in which the labor contract expires and that person
leaves Vietnam in the tax year (considered a full month).
Example
8: Mr. E is a foreigner that comes to work in Vietnam continuously from March
01, 2014. On November 15, 2014, the labor contract expires and Mr. E goes home.
Mr. E is present in Vietnam for 183 days from March 01, 2014 until the date of
departure. Thus in 2014, Mr. E is a resident and may make a personal deduction
from January until the end of November 2014.
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c.1.3) If
the person has not made personal deduction or the deduction does not cover 12
months in the tax year, the person may make deduction for 12 months before
settling tax.
c.2)
Deduction for dependants
c.2.1)
The taxpayer may make deductions for his or her dependants if the taxpayer has
applied for tax registration and been issued with the tax code.
c.2.2)
When registering deductions for dependants, the taxpayer shall be issued with
tax codes for dependants and make preliminary deductions in the year from the
registration date. The dependants that are registered before this Circular
takes effect are still eligible for deductions until being issued with tax
codes.
c.2.3) If
the taxpayer has not made deductions for dependants in the tax year, the
deductions for dependants shall be made from the month in which the custody is
given when the taxpayer settles tax and registers deductions for dependants.
Deductions for other dependants, who are defined in Point d.4 Clause of this
Article, must be registered by December 31 of the tax year, otherwise the
deduction for the whole tax year shall not be made.
c.2.4)
The deduction for a dependant shall apply to only one taxpayer in the tax year.
Where multiple taxpayers have the same dependant to provide for, they shall
reach an agreement on the person that makes the deduction for such dependant.
d)
Dependants include:
d.1)
Children, legitimate adopted children, illegitimate children, stepchildren. To
be specific:
d.1.1)
Children under 18 years of age.
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d.1.2)
Children from 18 years of age and over that are disabled and incapable of work.
d.1.3)
Children studying in Vietnam or overseas in universities, college, vocational
schools, including children from 18 years of age and over in high schools
(including the period awaiting university enrolment result from June to
September in 12th grade) that have no income or the average monthly
income in the year from all sources ≤ 1,000,000 VND.
d.2) The
taxpayer's spouse that meet the conditions in Point dd Clause 1 of this
Article.
d.3) The
taxpayer’s parents, parents-in-law, stepparents, legitimate adoptive parents
that meet the conditions in Point dd Clause 1 of this Article.
d.4)
Other dependants that the taxpayer has to provide for, who meet the conditions
in Point dd Clause 1 of this Article, including:
d.4.1)
The taxpayer’s brothers and sisters.
d.4.2)
The taxpayer’s grandparents, aunts, uncles.
d.4.3)
The taxpayer’s nieces and nephews.
d.4.4)
Other people to provide for as prescribed by law.
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đ.1) The
person of working age must meet all conditions below:
dd.1.1)
The person is disabled and incapable of work.
dd.1.2)
The person has no income or his average monthly income from all sources does
not exceed 1,000,000 VND.
dd.2) The
people outside working age that have no income or their average monthly income
from all sources does not exceed 1,000,000 VND.
a) The
disabled that are incapable of work mentioned in Point dd.1.1 Clause 1of this
Article are the people regulated by regulations of law on the disabled and ill
people incapable of works (sufferers from AIDS, cancer, chronic kidney failure,
etc.)
g)
Documents proving dependants
g.1)
Children:
g.1.1)
For children under 18 years of age: photocopies of the Certificates of birth
and ID cards (if any).
g.1.2)
For children from 18 years of age and over that are disabled and incapable of
work:
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g.1.2.2)
Photocopies of Certificates of disability according to regulations of law on
the disabled.
g.1.3)
For children in school mentioned in Point d.1.3 Clause 1 of this Article:
g.1.3.1)
Photocopies of the Certificates of Birth.
g.1.3.2)
Photocopy of the student’s cards or declarations certified by the schools, or
other papers proving the study at such schools.
g.1.4)
For adopted children, illegitimate children, stepchildren: apart from the
aforesaid papers, other papers proving the relationship are required, such as
photocopies of the decisions on certification of adoption made by competent
authorities.
g.2) For
spouse:
- A photocopy
of the ID card
- A
photocopy of the household book (which proves the husband and wife
relationship) or a photocopy of the Certificate of marriage.
If the
spouse is of working age, other papers proving the dependant’s incapability of
work are required, apart from the aforesaid papers, such as the Certificate of
disability according to regulations of law on the disabled that are incapable
of works, a photocopy of the medical record of the ill person incapable of work
(sufferer from AIDS, cancer, chronic kidney failure, etc.)
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-
Photocopies of ID cards
- Papers
proving the relationship between the dependants and the taxpayer such as a
photocopy of the household book (if their names are in the same household
book), certificates of birth, decisions on certification of adoptions made by
competent authorities.
If they
are of working age, other papers proving the dependants’ incapability of work
are required, apart from the aforesaid papers, such as Certificates of
disability according to regulations of law on the disabled that are incapable
of works, photocopies of the medical records of the ill persons incapable of
work (sufferers from AIDS, cancer, chronic kidney failure, etc.)
g.4) For
other people mentioned in Point d.4 Clause 1 of this Article, the proving
documents include:
g.4.1)
photocopies of Certificates of birth or ID cards.
g.4.2)
Other legitimate papers to determine the custody as prescribed by law.
If the
dependants are of working age, other papers proving the dependant’s
incapability of work is required, apart from the aforesaid papers, such as the
Certificate of disability according to regulations of law on the disabled that
are incapable of works, a photocopy of the medical record of the ill person
incapable of work (sufferer from AIDS, cancer, chronic kidney failure, etc.)
The
legitimate papers mentioned in Point g.4.2 Clause 1 of this Article are any
legal document that proves the relationship between the taxpayer and the
dependant, such as:
-
Photocopies of the papers proving the custody (if any).
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- A
photocopy of the certificate of temporary residence of the dependent (if their
names are not in the same household book).
- A
declaration that the dependant is living with the taxpayer, which made by the
taxpayer according to the forms provided in documents on tax administration and
certified by the People’s Committee of the commune where the taxpayer resides.
- A
declaration that the dependant is residing locally and living alone, which is
made by the taxpayer according to the forms provided in documents on tax
administration and certified by the People’s Committee of the commune where the
taxpayer resides.
g.5) If
the resident is a foreigner, equivalent legal documents proving the dependant
are required.
g.6)
Where the taxpayer working in economic organizations, public services agencies
has specified his dependants being his parents, spouse, children, and other
dependants in his or her résumé, the documents proving the dependants are the
documents mentioned in Point g.1, g.2, g.3, g.4, g.5 Clause 1 of this Article,
or only the dependant registration form certified by the head of the unit on
the left.
The head
of the unit is only responsible for the names of dependants, their years of
birth and relationship with the taxpayer. The taxpayer is responsible for other
information.
h)
Declaration of deduction for dependants
h.1) The
taxpayer that earns 09 million VND/month or less from business or wages might
not register dependants.
h.2) The
taxpayer that earns over 09 million VND/month from business and wages shall
follow the procedure below to make deductions for dependants:
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h.2.1.1)
Registration of dependants
h.2.1.1.1)
First registration of dependants:
The
taxpayer that earns income from wages shall submit 02 applications for
dependant registration (using the form provided in guiding documents on tax
administration) to the income payer as the basis for calculating deductions for
dependants.
The
income payer shall keep 01 application and submit 01 application to the local
tax authority when submitting the personal income tax statement of that person
in accordance with the Law on Tax administration.
The
person that directly declares tax at the tax authority shall submit 01
application for dependant registration (using the form provided in guiding
documents on tax administration) to the tax authority that monitors the income
payer when submitting his declaration of personal income tax in accordance with
the Law on Tax administration.
h.2.1.1.2)
Registering changes of dependants:
Where the
number of dependants are changed (increased or decreased), the taxpayer shall
make an additional declaration using the form provided in guiding documents on
tax administration, and submit it to the income payer (or to the tax authority
if the taxpayer declares tax directly at the tax authority).
h.2.1.2)
Documents and deadline for submitting documents proving the dependants:
-
h.2.1.2) Documents and deadline for submitting documents proving the
dependants:
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- The
documents proving the dependants shall be submitted within 03 months from the
day on which the application for dependant registration is submitted (including
the registration of change of dependants).
If the
taxpayer fails to submit documents proving dependants by the aforesaid
deadline, no deductions for dependants shall be made and the tax payable shall
be adjusted.
h.2.2)
Where the taxpayer earns incomes from business
h.2.2.1)
Registration of dependants
h.2.2.1.1)
The business person that pays tax according to declarations shall submit an
application for dependant registration, using the form provided in guiding
documents on tax administration, to the local tax authority together with the
provisional tax statement. Where the number of dependants are changed
(increased or decreased), the taxpayer shall make an additional declaration of
the change using the form provided in guiding documents on tax administration,
and submit it to the local tax authority.
h.2.2.1.2)
The business person that pays flat tax shall declare deductions for dependants
in the flat tax statement.
h.2.2.2)
The documents proving the dependants shall be submitted within 03 months from
the day on which the declaration of deductions is made (including the change in
number of deductions or commencement of the business).
h.2.2.3)
If the taxpayer fails to submit documents proving dependants by the aforesaid
deadline, no deductions for dependants shall be made and the tax payable shall
be adjusted. The taxpayer that pays flat tax shall adjust the flat tax.
i) The
taxpayer shall register and submit proving documents for a dependant once
throughout the deduction period. Where the taxpayer changes the workplace or
business location, the application for dependant registration and proving
documents shall be similarly submitted as guided in Point h.2.1.1.1 Clause 1 of
this Article.
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a)
Insurance premiums include premiums for social insurance, health insurance,
unemployment insurance and professional liability insurance, which is
compulsory for some professions.
b)
Contributions to the voluntary pension fund
The
contributions to the voluntary pension fund are deducted from the taxable
income, but the deduction shall not exceed 01 million VND/month (12 million
VND/year) when the employee participates in voluntary pension plans guided by
the Ministry of Finance, even the employee participates in multiple pension
funds. The basis for determining deductible income is photocopies of payment
bills given by the voluntary pension fund.
Example
11: Mr. Y contributes to the voluntary pension fund by concluding insurance
contracts with insurers or other enterprises allowed to provide voluntary
pension plans. If such voluntary pension plans are conformable with regulations
of the Ministry of Finance and approved by the Ministry of Finance, Mr. Y shall
have the amounts below deducted from his taxable income:
- If his
contribution to the voluntary pension fund is 800,000 VND/month, which is
equivalent to 9,600,000 VND/year, the deduction from his taxable income shall
be 9,600,000 VND/year.
- If his
contribution to the voluntary pension fund is 2,000,000 VND/month which is
equivalent to 24,000,000 VND/year, the deduction from his taxable income shall
be 12,000,000 VND/year.
c) Where
the foreigner being a resident in Vietnam, the Vietnamese person being a
resident but works overseas earns incomes from business or wages overseas and
pay compulsory insurance premiums required by the country where the person
holds the nationality or works that are similar to that in Vietnam such as
social insurance, health insurance, unemployment insurance, professional
liability insurance, and other compulsory insurance, such insurance premiums
may be deducted from the taxable income from business and wages when
calculating personal income tax.
Foreigners
and Vietnamese people who pay the aforesaid insurance premiums overseas shall
have them provisionally deducted from the income in the year (if supporting
documents are provided). Deductions shall be officially made when they settle
tax. If no supporting documents are provided for immediate deduction, a
lump-sum deduction shall be made when settling tax.
d)
Insurance premiums and contributions to the voluntary pension fund in the year
shall be deducted from the taxable income earned in that year.
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3.
Deductible charitable donations.
a) The
charitable donations shall be deducted from the taxable income from business
and wages before calculating the tax incurred by a resident taxpayer. To be
specific:
a.1)
Donations to the establishments that take care of disadvantaged children, the
disabled, and the homeless elderly people.
The
establishments that take care of disadvantaged children, the disabled, and the
homeless elderly people must be established and operated in accordance with the
Government's Decree No. 68/2008/ND-CP dated May 30, 2008 on the conditions and
procedure for establishing, the structure, operation, and dissolution of social
protection organizations, the Government's Decree No. 81/2012/ND-CP dated
October 08, 2012 on amendments to the Government's Decree No. 68/2008/ND-CP
dated May 30, 2008 on the conditions and procedure for establishing, the
structure, operation, and dissolution of social protection organizations, and
the Government's Decree No. 109/2002/ND-CP dated December 27, 2002 on
amendments to the Government's Decree No. 195/CP dated December 31, 1994 elaborating
and providing guidance on the implementation of a number of articles the Labor
Code on hours or work and rest.
The
documents proving the donations to the establishments that take care of
disadvantaged children, the disabled, and the homeless elderly people are valid
notes of receipts of such establishments.
a.2) The
contributions to charitable, humanitarian and study encouragement funds
established and operated in accordance with the Government's Decree No.
30/2012/ND-CP dated April 12, 2012 on the organization and operation of
non-profit social funds, charitable funds, and other documents related to the
management and use of sponsorships.
The
documents proving charitable donations are valid notes of received made by the
central or provincial organizations and funds.
b) The
charitable donations made in a tax year shall be deducted from the taxable
income earned in that tax year. The donations that are not completely deducted
shall be deducted from the taxable income earned in the next tax year. The maximum
deduction shall not exceed the assessable income from wages and business earned
in the tax year in which the charitable donations are made.
Article 10. Basis for calculating tax on incomes from
capital investment.
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1.
Assessable income
Assessable
income from capital investment is the taxable income earned by the individual
according to Clause 3 Article 2 of this Circular.
2. The
tax rate on the income from capital investment is 5% according to the whole
income tax table.
3. Time
to calculate the assessable income
The
assessable income from capital investment shall be calculated when the taxpayer
is paid by the income payer.
The times
to calculate assessable income in some cases:
a) The
income from additional value of capital contribution guided in Point d Clause 3
Article 2 of this Circular shall be calculated when the person actually
receives the income when the enterprise is dissolved, converted, divided,
merged, amalgamated, or when the capital is withdrawn.
b) The
income from reinvested profit as guided in Point g Clause 2 Article 2 of this
Circular shall be calculated when the person transfers or withdraws capital.
c) The
income from dividend in shares guided in Point g Clause 3 of this Article 3
shall be calculated when the person transfers his shares.
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4. Tax
calculation
Personal income tax payable
=
Assessable income
×
5% tax
Article 11. Basis for calculating tax on incomes from
capital transfer
1. For
income from transferring contributed capital
The basis
for calculating tax on incomes from transferring contributed capital is
assessable income and the tax rate.
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Where the
enterprise do bookkeeping in foreign currencies and the contributed capital is
transferred in foreign currencies, the transfer price and purchase price of the
capital are also expressed as foreign currencies. Where the enterprise do
bookkeeping in VND and the contributed capital is transferred in foreign
currencies, the transfer price shall be expressed VND according to the average
exchange rage on the inter-bank foreign exchange market announced by the State
bank of Vietnam when the transfer is made.
a.1)
Transfer price
Transfer
price is the amount of money the individual receives under the capital transfer
contract.
If
the transfer contract does not specify the price or the price stated in the
contract is not conformable with the market price, the tax authority may impose
a transfer price in accordance with regulations of law on tax administration.
a.2)
Purchase price
The
purchase price of the transferred capital is the value of contributed capital
when the transfer is made.
The value
of contributed capital at that time includes the value of the capital
contributed to the establishment of the Decree, value of additional
contributions, value of purchased capital, and value of capital from reinvested
profit. In particular:
a.2.1)
For capital contributed to the establishment of the enterprise, it is the value
of capital when the contribution is made. The value of contributed capital is
determined based on accounting books and invoices.
a.2.2)
For additional capital contribution, it is the value of the additional capital
contribution when the additional contribution is made. The value of additional
capital contribution is determined based on accounting books and invoices.
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a.2.4)
For the capital from reinvested profit, it is the value of the reinvested
profit.
a.3)
Deductible expenses when calculating taxable income from capital transfer are
rational expenses that are related to the generation of income from capital
transfer with valid invoices as prescribed. In particular:
a.3.1)
The expenditures on legal procedures necessary for the transfer.
a.3.2)
The fees and charges paid to the government budget when following the transfer
procedure.
a.3.3)
Other expenditures related to the capital transfer.
b) Tax
rate
The rate
of personal income tax on the income from transferring contributed capital is
20% according to the whole income tax table.
c) Time
to calculate the assessable income
Assessable
income shall be calculated when the capital transfer contract takes effect.
Where making contribution from another capital contribution, the assessable
income from transferring capital shall be calculated when the person transfers
or withdraws capital.
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Personal income tax payable
=
Assessable income
×
20% tax
2. For
income from transferring securities
The basis
for calculating tax on incomes from transferring securities is assessable
income and the tax rate.
a)
Assessable income
The
assessable income from transferring securities is the sale price of securities
minus the purchase price and rational expense related to the transfer.
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a.1.1)
The sale price of securities of a public company that are traded at the Stock
Exchange is the transaction price at the Stock Exchange. The transaction price
is based on the order matching result of prices from transactions at the Stock
Exchange.
a.1.2)
The sale price of securities of a public company that are not traded at the
Stock Exchange but only transferred via the system of the Vietnam Securities
Depository is the price stated in the securities transfer contract.
a.1.3)
The sale price of securities that do not fall into the cases above is the
actual transfer price stated in the transfer contract or the price in the
accounting book of the latest unit that transfers securities before the
transfer is made.
If the
transfer contract does not specify the sale price or the sale price stated in
the contract is not conformable with the market price, the tax authority may
impose a sale price in accordance with regulations of law on tax
administration.
a.2)
Purchase price of securities:
a.2.1)
The purchase price of securities of a public company that are traded at the
Stock Exchange is the transaction price at the Stock Exchange. The transaction
price is based on the order matching result of prices from transactions at the
Stock Exchange.
a.2.2)
The purchase price of securities of a public company that are not traded at the
Stock Exchange but only transferred via the system of the Vietnam Securities
Depository is the price stated in the securities transfer contract.
a.2.3)
The purchase price of the securities that are purchased at auction is the price
written in the announcement of auction winner made by the auction holder and
the payment note.
a.2.4)
The purchase price of the securities that do not fall into the cases above is
the actual transfer price stated in the transfer contract or the price in the
accounting book of the latest unit that transfers securities before the
transfer is made.
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a.3)
Deductible expenses when calculating taxable income from transferring
securities are rational expenses that are related to securities transfer with
valid invoices as prescribed, including:
a.3.1)
The expenditures on legal procedures necessary for the transfer.
a.3.2)
The fees and charges paid by the transferor when following the transfer
procedure.
a.3.3)
The charge for securities depository prescribed by the Ministry of Finance and
note of receipts of the securities company.
a.3.4)
The charge for investment entrustment, fees for management of securities
investment portfolio based on the notes of receipts of the entrusted unit.
a.3.5)
Charge for securities transfer brokerage.
a.3.6)
Charge for investment counseling services and information provision.
a.3.7)
Charge for account transfer and ownership transfer via the Vietnam Securities
Depository (if any).
a.3.8)
Other expenditures with valid supporting documents.
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b.1) When
applying the tax rate of 20%
b.1.1)
Application rules
The person
that transfers securities shall apply the tax rate of 20% if he has obtained
tax registration and a tax code when settling tax, and able to calculate the
assessable income from each type of securities as guided in Point a Clause 2
Article 11 of this Circular.
The
purchase price of securities is calculated by the average total purchase price
of each type of securities sold in the period as follows:
Average purchase price of each type of securities sold
=
Opening cost price
+
Cost price during the period
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Quantity of securities sold
Opening quantity of unsold securities
+
Quantity of new securities during the period
b.1.2)
Tax calculation
Personal income tax payable
=
Assessable income
×
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When
settling tax, the person that applies the tax rate of 20% may deduct the tax
provisionally paid at the rate of 0.1% in the tax year.
b.2) When
applying the tax rate of 0.1%
The
person that transfers securities shall provisionally pay a 0.1% tax on the
securities transfer price at a time, including the case in which the 20% tax
rate applies.
Tax
calculation:
Personal income tax payable
=
Securities transfer price at a time
×
0.1% tax
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Time to
calculate assessable income from transferring securities:
c.1) For
securities of a public company that are traded at the Stock Exchange, it is the
time the taxpayer receives the income from securities transfer.
c.2) For
securities of a public company that are not traded at the Stock Exchange but
only transferred via the system of the Vietnam Securities Depository, it is the
time the ownership is transferred at the Vietnam Securities Depository.
c.3) For
the securities that do not fall into the cases above, it is the time the
securities transfer contract takes effect.
c.4) When
making capital contribution by securities without paying tax when making
capital contribution, the time to calculate income from transferring securities
to make capital contribution is the time the person transfers, withdraws
capital.
d) When
receiving shares paid as dividend.
When
receiving shares paid as dividend, the person might delay paying personal
income tax when receiving shares. When transferring such shares, the person
shall pay personal income tax on the income from capital investment and the
income transferring securities. To be specific:
d.1) The
basis for determining the personal income tax payable on the income from capital
investment is the value of dividend in the accounting book or the quantity of
actual shares received multiplied by (x) the face value of such shares and the
rate of personal income tax on the income from capital investment.
If the
transfer price of the shares paid as dividend is lower than the nominal price,
the personal income tax on capital investment shall be calculated at the market
price when the transfer is made.
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d.2) The
basis for calculating the personal income tax payable on the income form
transferring securities is guided in Point b Clause 2 of this Article.
Example
12: Mr. K is a shareholder of joint-stock company X (listed at the Stock
Exchange). In 2011, Mr. K receives 5,000 shares paid as dividend by company X
(the face value of a share is 10,000 VND). In February 2014, Mr. K transfers
2,000 shares of company X at a price of 30,000 VND per share. In August 2014,
Mr. K transfers 7,000 shares at a price of 20,000 VND per share.
When
making the transfer, Mr. K has to pay personal income tax on the income from
capital investment and the income from transferring securities. To be specific:
* For the
transfer in February 2014:
- The
personal income tax on the income from capital investment:
(2,000
shares × 10,000 VND) × 5% = 1,000,000 VND
- The
personal income tax (preliminary) on income from transferring securities:
(2,000
shares × 30,000 VND) × 0.1% = 60,000 VND
* For the
transfer in August 2014:
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(3,000
shares × 10,000 VND) × 5% = 1.500,000 VND
- The
personal income tax (preliminary) on income from transferring securities:
(7,000
shares × 20,000 VND) × 0.1% = 140,000 VND
Article 12. Basis for calculating tax on incomes from real
estate transfer
The basis
for calculating tax on incomes from transferring contributed capital is
assessable income and tax rates.
1.
Assessable income
a) The
assessable income from transferring rights to use land without constructions
thereon equals the transfer price minus (-) the cost price and rational
expenses.
a.1)
Transfer price
The
transfer price of rights to use land is the price stated in the transfer
contract when the transfer is made.
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a.2) Cost
price:
The cost
price of rights to use land in some cases is calculated as follows:
a.2.1)
The cost price of the land allocated by the State that is subject to land levy
is based on the notes of land levy receives made by the State.
a.2.2)
The cost price of the land allocated by the State that is exempt from land levy
or eligible for land levy reduction is based on the price imposed by the
People’s Committee of the province when land is transfer.
a.2.3)
The cost price of land of which the rights to use are transferred from other
organizations and individuals is based on the price stated in the transfer
contract when the transfer is received.
a.2.4)
The cost price of rights to use land put up for auction is the successful bid.
a.2.5)
The cost price of land of which the origin does not fall into the cases above
is determined based on the documents proving the fulfillment of financial
obligations to the state when the certificate of rights to use land, ownership
of houses and other property on land is issued.
a.3)
Rational expenses:
The
deductible expenses when calculating incomes from transferring rights to use
land are the expenses related to the transfer with valid invoices, including:
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a.3.2)
The expenditure on land recovery and leveling (if any).
a.3.3)
Other expenditures related to the transfer of rights to use land such as
expenditures on legal procedure for transferring, expenditure on measurement
services.
b) The
assessable income from transferring rights to use land with constructions there
on, including off-the-plan constructions equals the transfer price minus (-)
the cost price and rational expenses.
b.1)
Transfer price
The
transfer price is the price stated in the transfer contract when the transfer
is made.
If the
contract does not specify the transfer price or the transfer price stated in
the contract is lower than the price imposed by the People’s Committee of the
province, the transfer price shall be determined based on the list of land
prices and the house prices made by the People’s Committee of the province when
the transfer is made.
If house
prices are not imposed by the People’s Committee of the province, the transfer
price is based on the regulations imposed by the Ministry of Construction on
house classification, standards and limits of fundamental construction, actual
residual value of constructions on land.
For
off-the-plan constructions, it is based on the proportion of capital
contribution to the total contract value multiplied by (x) the construction
price imposed by the People’s Committee of the province. If the People’s
Committee of the province has not imposed the unit price, the rate of
construction investment announced by the Ministry of Construction, which is
effective when the transfer is made, shall apply.
b.2) Cost
price
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b.3)
Rational expenses:
The
deductible expenses when calculating incomes from transferring rights to use
land are the expenses related to the transfer with valid invoices, including:
b.3.1)
The fees and charges related to the grant of rights to use land that are paid
to the government budget by the transferor.
b.3.2)
The expenditure on land recovery and leveling.
b.3.3)
The expenditure on building, upgrading, repairing infrastructure and
constructions on land.
b.3.4)
Other expenditures related to the real estate transfer such as expenditures on
legal procedure for transferring, expenditure on measurement services.
c)
Assessable income from transferring ownership of houses, including future
houses.
The
assessable income from transferring house ownership equals the sale price minus
(-) the purchase price and rational expenses.
c.1) Sale
price:
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If the
house transfer price stated in the contract is lower than the house price
imposed by the People’s Committee of the province when the transfer is made or
the transfer contract does not specify the transfer price, the transfer price
shall be determined based on price imposed by the People’s Committee.
c.2)
Purchase price
The
purchase price is determined based on the prices stated in the contract. If the
house is not a transferred house or repurchased house, the purchase price is
based on the documents proving the fulfillment of financial obligations to the
State when the certificate of rights to use land, ownership of land and
property on land is issued.
c.3)
Rational expenses:
The
deductible expenses are the expenses incurred during the transfer with valid
invoices, including:
c.3.1)
The fees and charges related to the grant of house use right that are paid to
the government budget by the transferor.
c.3.2)
The expenditure on repairing and upgrading the house.
c.3.3)
Other expenditures related to the transfer.
d)
Assessable income from transferring the rights to rent land/water surface
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d.1)
Sublease price:
The
sublease rent equals the rent stated in the contract when transferring the
rights to rent land/water surface.
If the
sublease price in the contract is lower than the price imposed by the People’s
Committee of the province when the sublease is taken, the sublease rent is
based on the rent list made by the People’s Committee of the province.
d.2)
Rent:
The rent
is determined based on the lease contract.
d.3)
Rational expenses:
The
deductible expenses are the expenses incurred during the transfer with valid
invoices, including:
d.3.1)
The fees and charges related to the grant of rights to rent land/water surface
that are paid to the government budget by the transferor;
d.3.2)
The expenditure on land/water surface recovery;
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2) Tax
rate
The rate
of tax on real estate transfer is 25% of the assessable income.
Where the
taxpayer fails to determine the cost price or fails to provide documents to
determine the cost price or purchase price or rent, and legal documents for
determining relevant expenses as the basis for calculating the assessable
income, the tax rate of 2% of the transfer price of sale price or sublease
price shall apply.
3. Time
to calculate the assessable income
The
assessable income from real estate transfer shall be calculated when the person
initiates the procedure for real estate transfer as prescribed by law.
4. Tax
calculation
a) Where
the assessable income is identifiable, the personal income tax on the income
from real estate transfer shall be calculated as follows:
Personal income tax payable
=
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×
25% tax
b) Where
the taxpayer fails to determine the cost price or fails to provide documents to
determine the cost price or purchase price or rent, and legal documents for
determining relevant expenses as the basis for calculating the assessable
income, the personal income tax shall be calculated as follows:
Personal income tax payable
=
Transfer price
×
2% tax
c) Where
the transferred real estate in under a co-ownership, the tax liability incurred
by each taxpayer is proportional to their portion of real estate ownership. The
basis for determining the portion of ownership is legal documents such as the
initial capital contribution agreements, the testament, or the decision on
division made by the court, etc. If no legal documents are provided, the tax
liability incurred by each taxpayer shall be evenly divided.
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The basis
for calculating tax on incomes from royalties is the assessable income and tax
rate.
1.
Assessable income
The
assessable income from royalties is the excess over 10 million VND of income
according to the transfer contract, regardless of the number of payments the
taxpayer receives when transferring the subjects of intellectual property
rights or technology transfer.
If the
transfer of the same subject of intellectual property rights or technology
transfer to a transferee is made into multiple contracts, the assessable income
is excess over 10 million VND of incomes from all transfer contracts.
If the
subject of transfer in under a co-ownership, the assessable income shall be
divided among the co-owners. The division ration depends on the Certificate of
ownership or rights to use issued by competent authorities.
2. The
rate of personal income tax on the income from royalties is 5% according to the
whole income tax table.
3. Time
to calculate the assessable income
The
assessable income shall be calculated when the royalty is paid.
4. Tax
calculation
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=
Assessable income
×
5% tax
Article 14. Basis for calculating tax on incomes from
franchising
The basis
for calculating tax on incomes from franchising is the assessable income and
tax rate.
1.
Assessable income
The
assessable income from franchising is the excess over 10 million VND of income
according to the transfer contract, regardless of the number of payments the
taxpayer receives.
If the
franchise for the same subject is made into multiple contract, the assessable
income is the excess over 10 million VND of all franchise contracts.
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The rate
of personal income tax on the income from franchising is 5% according to the
whole income tax table.
3. Time
to calculate the assessable income
The
assessable income from franchising shall be calculated when the payment for
franchise is made between the franchiser and franchisee.
4. Tax
calculation
Personal income tax payable
=
Assessable income
×
5% tax
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The basis
for calculating tax on incomes from prizes is the assessable income and tax
rate.
1.
Assessable income
The
assessable income from a prize is the excess over 10 million VND of the prize
the taxpayer receives, regardless of the number of payments being made.
If a
prize is won by multiple people, the assessable income shall be divided among
the prizewinners. The prizewinners shall present legal evidence. If no legal
evidence is provided, the prize is considered won by one person. Where a person
win multiple prizes in a game, the assessable income is calculated based on the
total value of prizes.
Assessable
income from some games of chance:
a) The
assessable income from a lottery prize is the excess over 10 million VND of 01
lottery prize without any deduction.
b) The
assessable income from promotion prize in kind is the excess over 10 million
VND of the prize that is converted into cash at the market price when the prize
is given without any deduction.
c)
Assessable income from betting, casino, and prizes from centers of games with
prizes (hereinafter referred to as game centers):
c.1)
Assessable income from betting is excess over 10 million VND of the prize that
the player receives without any deduction.
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c.2.1)
The income from prize of a game is the difference between the amount cashed out
and the amount cashed in by the player in a game.
The
income from prize in foreign currencies must be converted into VND at an
applicable exchange rate announced by the State bank when the income is earned.
c.2.2)
The amount of cash paid and received in a game is determined as follows:
c.2.2.1)
For the game is played using intermediary currencies (chips, tokens) according
to the Financial management regulation on games with prizes promulgated by the
Minister of Finance:
c.2.2.1.1)
The cash-out received by the player in a game is the total value of
tokens/chips exchanged for cash by the player during the game.
c.2.2.1.2)
The cash paid by the player in a game is the total value of cash exchanged for
tokens/chips by the player during the game.
The basis
for determining the cash received and paid during a game is the exchange
invoices (using the form provided in the Financial management regulation on
games with prizes promulgated by the Minister of Finance) and other invoices
according to current regulations of law on accounting.
Example
13: Mr. M has exchanged cash for chips 3 times since he gets in and gets out of
the game center. The total value of 3 exchanges is 500 USD. Chips are exchanged
for cash twice with a total value of 700 USD. Thus the income from prizes and
assessable income earned by Mr. M is determined as follows:
- Income
from winning prizes = 700 USD – 500 USD = 200 USD.
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c.2.2.2)
For games using slot machines:
c.2.2.2.1)
The cash-out received by the player in a game is the total value of cash taken
from the machine after a game is over minus the jackpot (if any).
c.2.2.2.2)
The cash paid by the player in a game is the total value of cash inserted in
the machine from by the player during the game.
The
income from jackpots, periodic prizes for lucky customers and similar prizes is
the entire value of the prize without any deduction.
Example
14: Mr. N plays with a slot machine using cash. In a game, Mr. N has keys in totally
300 USD. After the game is over, Mr. N withdraws out 1,500 USD in cash from the
machine. In that game, Mr. N also wins a jackpot being 1,000 USD (accrued in
the cash out). Based on the cash-in and cash-out, the incomes from prizes and
assessable incomes earned by Mr. N are calculated as follows:
- The
income from the jackpot earned by Mr. B is the entire value of the jackpot:
+ Income
from the prize = 1000 USD
+
Assessable income = 1000 USD × USD/VND exchange rate - 10 million VND.
- The
income earned by Mr. B from winning prizes from the slot machine:
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= 1500
USD - 1000 USD - 300 USD = 200 USD.
+
Assessable income:
= 200 USD
× USD/VND exchange rate - 10 million VND.
c.2.3) If
the taxable income is not identifiable as guided in Point c.2 Clause 1 of this
Article, the prize provider or casino shall pay tax on the total cash-out at a
fixed rate on behalf of the prizewinner. When applying the fixed rate of
personal income tax, the prize provider or casino shall apply for a registration
with the tax authority and announce that the prizes given to prizewinners are
post-tax incomes. The fixed tax rate shall be guided by the Ministry of
Finance.
c.2.4) A
“game” is determined as follows:
- If the
game is played using intermediary currencies, the game begins when the player
enters the game center and ends when such player leaves the game center.
- For
slot machines, the game begins when the player insert cashes in the machine
(keys in/cashes in) and ends when the player withdraws cash from the machine
(cashes out).
- When a
jackpot, periodic prize for the lucky customer or prize in other forms is won,
it is consider a separate game.
d) The
income form prizes won in games with prizes or competitions is calculated when
the every prize is received. The value of prize equals the excess over 10
million VND of prize money the player receives without any deductions.
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3. Time
to calculate the assessable income
The
assessable income from prizes shall be calculated when the prizewinner receives
the prize.
4. Tax
calculation:
Personal income tax payable
=
Assessable income
×
10% tax
Article 16. Basis for calculating tax on incomes from
inheritance and gifts
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1.
Assessable income
The
assessable income from inheritance and gifts is the excess over 10 million VND
of the inheritance or gifts received. The value of inheritance and gifts is
determined as follows:
a) The
value of inheritance and gifts being securities is the value of securities when
the ownership transfer is registered. In particular:
a.1) The
value of securities traded at the Stock Exchange is based on the reference
price at the Stock Exchange when the securities ownership is registered.
a.2) The
value of securities that do not fall into the case above is based on the latest
book value provided by the corresponding issuer before the securities ownership
is registered.
b) The
assessable income from the inheritance and gifts being contributions to
businesses is the value of the contributions based on their latest book values
of the companies before the contribution ownership is registered.
c) The
value of inheritance and gifts being real estate is determined as follows:
c.1) The
value of rights to use land is based on the land price list made by the
People’s Committee of the province before the person registers the rights to
use real estate.
c.2) The
value of houses and constructions on land is based on the regulations of
competent authorities in charge of house classification, construction standards
and limits imposed by competent authorities, residual value of the house or
construction when the ownership is registered.
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d) For
inheritance and gifts being other assets of which the ownership or rights to
use must be registered with state agencies: the value of assets are based on
the prices imposed by the People’s Committee of the province when the person
registers the ownership or rights to use inheritance and gifts.
2. The
rate of personal income tax on the income from inheritance and gifts is 10%
according to the whole income tax table.
3. Time
to calculate the assessable income
The
assessable income from inheritance and gifts is calculated when the person
registers the ownership or rights to use of inheritance and gift.
4. Tax
payable:
Personal income tax payable
=
Assessable income
x
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Chapter 3.
BASIS FOR CALCULATING TAX INCURRED BY
NON-RESIDENTS
Article 17. Incomes from business
The rate
of personal income tax on incomes from business earned by a non-resident equals
the revenue from business multiplied by (x) the tax rate.
1.
Revenue:
The
revenue from business earned by a non-resident is determined similarly to the
revenue used for calculate tax on incomes earned by a president from business
guided in Clause 1 Article 8 of this Circular.
2. Tax
rate
The rates
of personal income tax on incomes from business earned by non-residents in each
field and industry:
a) 1% for
goods sale.
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c) 2% for
production, construction, construction, and other businesses.
Where the
non-resident earns revenues from various fields but fails to separate the
revenue from each field, the highest tax rate shall apply to the total revenue.
Article 18. Incomes from wages
1. The
rate of personal income tax on incomes from wages earned by a non-resident
equals the taxable income from wages multiplied by (x) 20% tax.
2. The
taxable income from wages earned by a non-resident is similar to that of a
resident guided in Clause 2 Article 8 of this Circular.
The
taxable income from wages earned in by a non-resident that works both in
Vietnam and overseas without being able to separate the income earned in
Vietnam shall be calculated as follows:
a) Where
the foreigner is not present in Vietnam:
Total income earned in Vietnam
=
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×
Pre-tax global income from wages
+
Other pre-tax taxable income earned in Vietnam
Number of working days in the year
Where:
the number of working days in the year is calculated in accordance with the
Labor Code of Vietnam.
b) Where
the foreigner is present in Vietnam:
Total income earned in Vietnam
=
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×
Pre-tax global income from wages
+
Other pre-tax taxable income earned in Vietnam
365 days
Other
pre-tax taxable incomes earned in Vietnam mentioned in Point a and Point b
above are other benefits in cash or not in cash apart from wages that are
provided for the employee or paid on the employee’s behalf by the employer.
Article 19. Incomes from capital investment
The
personal income tax on incomes from capital investment earned by a non-resident
equals the total taxable income earned by the non-resident from capital
investment in other organizations and individuals in Vietnam multiplied by (x)
5% tax.
The
assessable income, time to calculate assessable income from capital investment
earned by the non-resident are similar to those of a resident guided in Clause
1 and Clause 3 Article 10 of this Circular.
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1. The
personal income tax on the income from capital transfer earned by a
non-resident equals the total amount of money the non-resident receives from
the transfer of capital invested in organizations and individuals in Vietnam
multiplied by (x) 0.1% tax, whether the transfer is made in Vietnam or
overseas.
The total
amount of money the non-resident receives from the transfer of capital invested
in organizations and individuals in Vietnam is the capital transfer price
without any deductions, including the cost price.
2. The
transfer price in some cases:
a. When
transferring contributed capital, the transfer price is similar to that of a
resident guided in Point a.1 Clause 1 Article 11 of this Circular.
b. When
transferring securities, the transfer price is similar to that of a resident
guided in Point a.1 Clause 2 Article 11 of this Circular.
3. Time
to calculate the assessable income:
b) The
assessable income from transferring contributed capital earned by a
non-resident shall be calculated when the capital transfer contract takes
effect.
b) The
time to calculate the assessable income from transferring securities earned by
a non-resident is similar to that of a resident as guided in Point c Clause 2
Article 11 of this Circular.
Article 21. Incomes from real estate transfer
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The
aforesaid transfer price is the total amount the non-resident receives from the
real estate transfer without any deductions, including the cost price.
2. The
real estate transfer price of a non-resident is similar to that of a resident
guided in Points a.1, b.1, c.1, d.1 Clause 1 Article 12 of this Circular.
3. The
income from real estate transfer shall be calculated when the non-resident
initiates the procedure for real estate transfer as prescribed by law.
Article 22. Incomes from royalties and franchise
1. Tax on
incomes from royalties
a) The
tax on incomes from royalties earned by a non-resident equals excess over 10
million VND of income from each contract to transfer the subjects of
intellectual property rights, technology transfers in Vietnam multiplied by 5%
tax.
The
determination of incomes from royalties is guided in Point 1 Clause 13 of this
Article.
b) The
income from royalties shall be calculated when the non-resident receives the
royalties from the payer.
2.
Incomes from franchising
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The
determination of incomes from franchising is guided in Point 1 Clause 14 of
this Article.
b) The
assessable income from franchising shall be calculated when the payment for
franchise is made between the franchiser and franchisee.
Article 23. Incomes from prizes, inheritance, and gifts
1. The
personal income tax on incomes from prizes, inheritance, or gifts earned by a
non-resident equals the assessable income calculated as guided in Clause 2 of
this Article multiplied by (x) the 10% tax.
2.
Assessable income
a) The
assessable income from winning a prize earned by a non-resident is the excess
over 10 million VND of the prize won in Vietnam.
The
income from winning prizes earned by a non-resident is similar to that earned
by a resident as guided in Clause 1 Article 15 of this Circular.
b) The
taxable income from inheritance and gifts earned by a non-resident is the
excess over 10 million VND of the inheritance or gift received in Vietnam.
The
income from inheritance and gifts earned by a non-resident is similar to that
earned by a resident as guided in Clause 1 Article 16 of this Circular.
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a) The
assessable income from prizes shall be calculated when the organization or
person in Vietnam pays the prize money to the non-resident.
b) The
assessable income from inheritance is calculated when the person registers the
ownership or rights to use the assets in Vietnam.
c) The
assessable income from gift is calculated when the person registers the
ownership or rights to use the assets in Vietnam.
Chapter 4.
TAX REGISTRATION, TAX DEDUCTION, TAX
STATEMENT, TAX SETTLEMENT, TAX REFUND
Article 24. Tax registration
1. The
entities that must apply for tax registration
According
to Article 27 of the Decree No. 65/2013/ND-CP, the entities that are required
to apply to personal income tax registration are:
a) Income
payers, including:
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a.2)
State administrative agencies.
a.3)
Political organizations, socio-political organizations, socio-professional
organizations.
a.4)
Public service agencies.
a.5) International
organizations and foreign organizations.
a.6)
Project management boards, representative offices of foreign organizations.
a.7)
Other income payers.
b)
Persons that earn taxable incomes include:
b.1) The
persons that earn incomes from production or business, including freelancers;
the person and households engaged in agricultural production that are not
exempt from personal income tax. The persons that earn incomes from production
or business who apply for the registration of personal income tax together with
other taxes.
b.2) The
wage earners, including foreigners working for foreign contractors and foreign
sub-contractors in Vietnam.
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b.4) The
persons that earn other taxable incomes (if required).
c. The
dependants eligible for personal deductions.
The
entities mentioned in Point a, Point b and Point c Clause 1 of this Article
shall not apply for a new tax registration if tax registration has been
obtained and tax codes has been issued, The person that earns multiple taxable
incomes shall apply for tax registration once. The tax code shall be used to
make declare all kinds of incomes.
2. Tax
registration application
The tax
registration procedure and application are specified in guiding documents on tax
administration.
3. Places
to submit the tax registration application
a) The
places where the application for tax registration are specified in guiding
documents on tax administration.
b) The
places to submit the application for tax registration in some particular cases:
b.1) The
person that earns income from wages shall submit the application for tax
registration to the income player or the local tax authority that monitors the
income payer. The income payer shall aggregate and submit the applications for
tax registration to the local tax authority.
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b.3) The
person that earns other taxable incomes may submit the application for tax
registration at any tax authority.
4. Tax
registration in some particular cases:
a) The
representative of the group of business person shall apply for tax registration
as guided in order to obtain the personal tax code. The tax code of the
representative of the group of business person shall be used to declare tax,
pay VAT, excise duty, license tax incurred by the whole group, and used to
declare personal income tax incurred the representative himself. Other capital
contributors in the group must apply for tax registration in order to obtain
separate tax codes in the same way a business person does.
b) If the
person that transfers real estate has not had a tax code, the tax authority
shall automatically issue a tax code to the person based on the personal
information in the real estate transfer dossier.
c) If a
dependant for whom the taxpayer applies for a deduction has not had a tax code,
the tax authority shall automatically issue the tax code to the dependant based
on the dependant’s information in the application for deduction (the form is
provided in guiding documents on tax administration) made by the taxpayer.
Article 25. Tax withholding and certificate of tax withheld
at source
1. Tax
withholding
Tax
withholding is the income payer’s calculating and withholding the tax payable
from the taxpayer’s income before paying the income to the tax payer.
a)
Incomes earned by non-residents:
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b)
Incomes from wages
b.1) The
income payer shall deduct tax from incomes of residents that sign labor
contracts for 03 months or longer according to the progressive tax table,
including the persons that sign such contracts at various places.
b.2) The
income payer shall still withhold tax from the incomes earned residents that
sign labor contracts for 03 months but resign before such labor contracts
expire according to the progressive tax table.
b.3) The
income payer shall withhold tax from the incomes earned by the foreigners
working in Vietnam based on the duration of work in Vietnam written in the
contract or letter of introduction according to the progressive tax table (if
the person has worked in Vietnam for at least 183 days in the tax year) or the
whole income tax table (if the person has worked in Vietnam for fewer than 183
days in the tax year).
b.4) The
insurer, The voluntary pension fund shall withhold personal income tax from the
accrued insurance premiums and contributions to the voluntary pension fund as
guided in Clause 6 Article 7 of this Circular.
b.5) The
determination of tax withheld from incomes from wages earned by residents is
guided in Article 7 of this Circular; the determination of tax withheld from
incomes from wages earned by non-residents is guided in Article 18 of this
Circular.
c)
Incomes from activities of insurance agents, lottery agents, and network
marketing
The
lottery companies, insurers and network marketing companies that pay incomes
for the persons running lottery agents, insurance agents, or network marketing
shall withhold personal income tax from their incomes before paying. The
determination of tax being withheld is guided in Clause 5 Article 7 of this
Circular.
d)
Incomes from capital investment
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dd)
Incomes from transferring securities
0.1% tax
on the transfer price shall be withheld from every income from securities
transfer before the income is paid to the transferor. Tax shall be withheld as
follows:
dd.1) For
securities traded at the Stock Exchange:
dd.1.1)
The securities company or commercial bank where the person opens the depository
account shall withhold 0.1% personal income tax on the transfer price as before
the income is paid to the person. The determination of tax being withheld is
guided in Point b.2 Clause 2 Article 11 of this Circular.
dd.1.1)
The asset management company to which the person entrusts the management of
securities investment portfolio shall withhold 0.1% personal income tax on the
transfer price of the entrusting person according to the distribution table
sent to the depository bank where the company opens its depository account.
dd.2) For
securities transfer without the transaction system of the Stock Exchange:
dd.2.1)
For securities of a public company that has applied for securities registration
at the Vietnam Securities Depository:
The
securities company, commercial bank where the person opens the depository
account shall withhold 0.1% personal income tax on the transfer price before
initiating the procedure for transferring the securities ownership at the
Vietnam Securities Depository.
dd.2.2)
For securities of a joint-stock company that is not a public company, issues
securities and authorizes a securities company to manage the list of
shareholders:
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The person
that transfers securities shall present the transfer contract to the securities
company when initiating the procedure for transferring securities ownership.
e.
Incomes earned by non-residents from transferring contributed capital
The
organization or person that receives capital contribution from a non-resident
shall withhold 0.1% personal income tax on the transfer price.
g)
Incomes from winning prizes:
The prize
provider shall withhold personal income tax before providing prizes to the
prizewinner. The determination of tax being withheld is guided in Article 15 of
this Circular.
h)
Incomes from royalties and franchising
The
organization or person that pay incomes from royalties or franchising shall
withhold personal income tax before the income is paid to the person. The tax
withheld equals the excess over 10 million VND of the income according to the
transfer contract multiplied by (x) 5% tax. If the contract has a high value
and is paid in instalments, when paying the first instalment the organization
or person that pay incomes shall subtract 10 million VND from the payment, then
withhold the amount that equals the remaining amount multiplied by 5% tax.
Income tax on the next instalments shall be withheld from each instalment.
i)
Withholding tax in other cases
The
organization or person that pays a total income from 2 million VND to a
resident that does not sign a labor contract (as guided in Point c and Point d
Clause 2 Article 2 of this Circular) or that signs a labor contract for less
than 03 months shall withhold 10% tax on the income before it is paid to the
person.
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Based on
the commitment made the income earner, the income payer shall not withhold tax.
At the end of the tax year, the income payer shall make a list of persons that
earn incomes below that taxable level (the form is provided in the guiding
documents on tax administration) and send it to the tax authority. The persons
are responsible for the commitments they made. Any deceit discovered shall be
penalized in accordance with the Law on Tax administration.
The
persons that make commitments as guided in this Point shall obtain tax
registration and have tax codes when the commitments are made.
2.
Certificate of tax withheld at source
a) After
withholding tax as guided in Clause 1 of this Article, the income payer shall
issue certificates of tax withheld at source at the request of the persons that
have tax withheld from their incomes. The certificate of tax withheld at source
shall not be issued if the person delegates the tax settlement.
b)
Issuance of certificates of tax withheld at source in some particular cases:
b.1) If
the person does not sign a labor contract or signs a labor contract for less
than 03 months, the person is entitled to request the income payer to issue the
certificate of tax withheld at source every time tax is withheld, or issue a
single certificate of tax withheld at source for multiple withholdings in the
same tax period.
Example
15: Mr. Q signs a service contract with company X to cultivate ornamental
plants on the company’s premises once per month from September 2013 to April
2014. Company X pays an income of 03 million VND per month to Mr. Q. In this
case, Mr. Q may request company X to issue monthly or one certificate of tax
withheld at source, which reflect the tax withheld over the period from
September 2013 to December 2013, and one certificate of tax withheld at source
over the period from January 2014 to April 2014.
b.2) If
the person signs a labor contract for more than 03 months, the income payer
shall issue only one certificate of tax withheld at source in a tax period.
Example
16: Mr. R signs a long-term labor contract (from September 2013 till the end of
August 2014) with company Y. In this case, if Mr. R is required to settle tax
at the tax authority and requests company Y to issue the certificate of tax
withheld at source, company Y shall issue 01 certificate which reflects the tax
withheld from September 2013 till the end of December 2013, and 01 certificate
for the period from January 2014 till the end of August 2014.
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The payer
of taxable incomes and the person that earns taxable incomes shall declare tax
and settle tax in accordance with the procedure provided in guiding documents
on tax administration. Rules for declaring tax in some cases:
1. Tax
statements made by payers of taxable income.
a) The
income payers that withhold personal income tax shall declare tax monthly or
quarterly. The income payer might not declare tax if no personal income tax is
withheld in the month or in the quarter.
b) The
monthly or quarterly tax statement shall be made from the first month in which
tax is withheld, and is applicable to the whole tax year. To be specific:
b.1) The
income payer that withholds personal income tax on 50 million VND or more in a
month in at least one declaration of shall declare tax monthly, unless the
income payer is required to declare tax quarterly.
b.2) The
income payers that do not declare tax monthly as stated above shall declare tax
quarterly.
c) The
payer of taxable income shall declare and settle tax on behalf of the
authorizing person, whether or not tax is withheld.
2. Tax statements made by residents that earn incomes from
wages and business
a) The residents that earn incomes from wages and directly
declare tax at tax authorities include:
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a.2) The residents that earn incomes from wages paid by
overseas organizations and individuals shall directly declare tax quarterly at
tax authorities.
b) The residents, groups of residents that earn incomes
from business and directly declare tax at tax authorities include:
b.1) The business persons, groups of business persons that
pay tax according to tax statements are the business persons, groups of
business persons that comply with regulations of law on accounting and
invoicing and the business persons, groups of business persons that fail to
separate expense from revenue and declare tax quarterly.
b.2) The
business person, group of business persons that pay flat tax is the business
person, group of business persons that do not comply with the regulations of
law on accounting and invoicing and fail to determine revenue, expense, and
taxable income shall declare tax annually.
b.3) The
nomadic business persons shall declare personal income tax every time it is
incurred.
b.4) The
business persons that use invoices sold separately by tax authorities shall
declare personal income tax every time revenue is earned.
b.5) The
non-business persons that sell goods and services and need to issue invoices to
their customers shall declare tax when it is incurred.
b.6) The
person or group of persons that earns income from leasing out houses, rights to
use land, water surface and other property shall declare tax quarterly or every
time it is incurred.
c) The
person that earns income from wages, business shall settle tax when tax is
incurred or overpaid or offset against the next period, except for the cases
below:
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c.2) The
person or business household has only one source of income from business and
has paid flat tax.
c.3) The
person or household only earns income from leasing out houses, rights to use
land and has paid tax according to declaration in locality where such houses or
land are situated.
c.4) The
wage earner signs a labor contract for 03 months or more with a unit and earns
an average monthly income of no more than 10 million VND from other places in
the year, 10% tax on which has been withheld at source by the income payer;
This income shall not be declared without the request of the person.
c.5) The
wage earner signs a labor contract for 03 months or more with a unit, earns an
average monthly income of no more than 20 million VND from leasing houses,
rights to use land in the year, and has paid tax in the locality where such
houses or land are situated. This income shall not be declared without the
request of the person.
b.1) The
wage earner shall request another organization or person to settle tax on their
behalf in the following cases:
d.1) The
person that only earns incomes from wages signs a labor contract for 03 months
or more in a unit and is actually working at that unit when delegating the
making of tax statement, even he has not worked for 12 months in the year.
d.2) The
wage earner signs a labor contract for 03 months or more and earns other
incomes as guided in Point c.4 and Point c.5 Clause 2 of this Article.
dd) The
income payer shall only settle tax on the income that they pay on the person’s
behalf.
e) Rules
for settling tax in some cases:
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e.2) The
person earns incomes form wages and has been present in Vietnam in the first
calendar year for fewer than 183 days, but has been present in Vietnam for 183
days or more within12 consecutive months from the date of arrival.
- In the
first tax year: make and submit the tax settlement form by the 90th
day from the end of the 12 consecutive months.
- From
the first tax year: make and submit the tax settlement form by the 90th
day from the end of the calendar year. The remaining tax payable in the second
tax year is calculated as follows:
Remaining tax payable in the second tax year
=
Tax payable in the second tax year
-
Deductible duplicated tax
Where:
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=
Assessable income in the second tax year
×
Personal income tax rate according to the progressive tax
table
Deductible duplicated tax
=
Tax payable in the first tax year
×
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12
Example
17: Mr. S is a foreign who first comes to Vietnam and works under a labor
contract from June 01, 2014 to May 31, 2016. In 2014, Mr. S has been present in
Vietnam for 80 days and earned 134 million VND in wages. In 2015, Mr. S is
present in Vietnam for 110 days during the period from January 01, 2015 until
the end of May 31, 2015, and earns 106 million VND in wages. From June 01, 2015
to December 31, 2015, Mr. S has been in Vietnam for 105 days and earned 122
million VND in wages. Mr. S does not apply for deductions for dependants and
does not pay insurance premiums or make charitable donations.
The
personal income tax payable by Mr. S is calculated as follows:
+ in
2014, Mr. S is a non-resident, but for the period of 12 consecutive months from
June 01, 2014 to the end of May 31, 2015, Mr. S has been present in Vietnam for
totally 190 days (80 days + 110 days). Thus Mr. S is a resident in Vietnam.
+ In the
first tax year from June 01, 2014 to May 31, 2015):
- Total
taxable income in the first tax year:
134
million VND + 106 million VND = 240 million VND
-
Personal deduction: 9 million VND x 12 = 108 million VND
-
Assessable income: 240 million VND - 108 million VND = 132 million VND
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+ In the
second tax year (from January 01, 2015 to the end of December 31, 2015), Mr. S
has been present in Vietnam for 215 days (110 days + 105 days) and is
considered a resident in Vietnam.
- Taxable
income earned in 2015:
106
million VND + 122 million VND = 228 million VND
-
Personal deduction: 9 million VND x 12 = 108 million VND
-
Assessable income in 2015:
228
million VND - 108 million VND = 120 million VND
-
Personal income tax payable in the 2015:
(60
million VND × 5%) + (120 million VND – 60 million VND) × 10% = 9 million VND
+ When
settling tax in 2015, tax is duplicated in 5 months (from January 2015 to May
2015)
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(10.8
million VND/12 months) x 5 months = 4.5 million VND.
-
Personal income tax payable in the 2015:
9 million
VND - 4.5 million VND = 4.5 million VND
e.3) The
resident that is a foreigner terminates the labor contract in Vietnam and
settles tax at the tax authority before departure.
e.4) The
person that leases out houses, rights to use land, water surface and other
property shall settle personal income tax, except for the cases in which tax
settlement is exempt as guided in Point c.3 and Point c.5 Clause 2 of this
Article. In particular:
e.4.1)
The person that declares tax monthly or when it is incurred under a contract
that is due within 01 year shall settle tax in the same way the persons that
pay tax according to declarations do.
e.4.2)
Where the person declares tax when it is incurred under a contract that is due
after 01 year and receives a deposit for a lease period, the person shall
settle tax in one of the following methods: if all tax is settled in the first
year, the revenue is the lump-sum payment and personal deductions shall be made
for a year, not the next; if tax is settled annually, the income from the
lump-sum payment shall be provisionally declared and personal deductions shall
be made for the first year, the revenue from leasing out property shall be
redistributed in the next years and personal deductions shall be calculated
when they arise.
e.5) The
persons that earn incomes from the insurance agents, lottery agents, or network
marketing shall directly settle tax at the tax authorities if required.
e.6) The
persons that earns incomes from wages, business, and are eligible for tax
reduction due to natural disasters, fire, accidents, fatal diseases shall
directly settle tax at tax authorities.
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3.
Declaring tax on incomes form real estate transfer
a) The
persons that earn incomes from real estate transfer shall declare tax when it
is incurred, including the persons eligible for tax exemption. Declaring tax in
some cases:
a.1) If
the person puts up his rights to use land or house ownership as collateral
loans or making payment at credit institutions, branches of foreign banks and
fail to pay debts when they are due, the branches of foreign banks and credit
institution shall liquidate, sell such real estate, declare and pay personal
income tax on the person’s behalf before setting the person’s debts.
a.2) If
the person mortgages his rights to use land or house ownership to take loans or
make payment with other organizations or persons, then transfer the whole or
part of such real estate to pay debts, the person that has the rights to use
land or house ownership shall declare and pay personal income tax, or the
organization/person doing the transfer procedure on the person’s behalf) shall
declare and pay personal income tax on the person’s behalf before settling the
debt.
a.3)
Where a person transfers the real estate to another organization or person
under a court’s decision, the transferor shall declare and pay personal income
tax, or the organization/person holding the auction shall declare and pay
personal income tax on behalf of the transferor. The real estate that is
confiscated and put up for auction by competent authorities, personal income
tax shall not be paid.
a.4)
Every person that transfers land and houses that do not fall into the case in
which agricultural land is converted to serve production, which is eligible for
exemption of personal income tax as guided in Point dd Clause 1 Article 3 of
this Circular, each person that transfers land and houses shall declare and pay
personal income tax.
a.5) If
an organization/person declares personal income tax on real estate transfer on
behalf of another person, such organization/person shall state “On behalf of
the taxpayer or the taxpayer's legal representative”, sign, write the full
name, and append the organization’s seal (if any). The taxpayer in the tax
return and tax receipts is still the person that transfers real estate.
b) Real
estate authority shall only initiate the procedure for transferring the
ownership, rights to use real estate after the personal income tax invoices are
presented, or the tax authority certifies that the incomes from real estate
transfer is eligible for tax exemption or deferred tax collection.
4.
Declaring tax on incomes from capital transfer (except for securities transfer)
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b) The
person that earns incomes from transferring contributed capital shall not
directly declare tax at the tax authority. The transferee shall withhold tax as
guided in Point e Clause 1 Article 25 of this Circular and declare tax when it
is incurred.
c) If the
company changes the list of capital contributors when transferring capital
without documents proving that the capital transferor has fulfilled the tax
obligations, the transferee company shall declare and pay tax on the person’s
behalf.
The
transferee company that pays tax on the person’s behalf shall also declare
personal income tax on the person’s behalf. Such company shall state “On behalf
of the taxpayer or the taxpayer's legal representative”, sign, write the full
name, and append the company’s seal (if any). The taxpayer on the tax return
and tax receipts is the transferor (when transferring a resident’s capital) or
the transferee (when transferring a non-resident’s capital).
5.
Declaring tax on incomes from transferring securities
a) The
person that transfers securities of a public company at the Stock Exchange
shall not declare tax directly at the tax authority. The account owner,
commercial bank where the person opens his depository account, the asset
management company where the person entrusts the management of the investment
portfolio shall declare tax as guided in Clause 1 Article 26 of this Circular.
b) Where
the person transfers securities without the transaction system of the Stock
Exchange:
b.1) The
person that transfers securities of a public company registered at the Vietnam
Securities Depository shall not declare tax directly at the tax authority. The
securities company, commercial bank where the person opens his depository
account shall withhold tax and declare tax as guided in Clause 1 Article 26 of
this Circular.
b.2) The
person that transfers securities of a joint-stock company that is not public
company that authorizes a securities company to shareholder list shall not
declare tax directly at the tax authority. The authorized securities company
shall withhold tax and declare tax as guided in Clause 1 Article 26 of this
Circular.
c) The
persons transferring securities that do not fall into the cases in Point a,
Point b Clause 5 of this Article shall declare tax when it is incurred.
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If
transferee company that declares tax on the transferor’s behalf, the transferor
company shall also declare personal income tax on the person’s behalf. Such
company shall state “On behalf of the taxpayer or the taxpayer's legal
representative”, sign, write the full name, and append the company’s seal (if
any). The taxpayer in the tax return and tax receipts is the securities
transferor.
dd) The
securities transferor shall directly settle tax at the tax authority at the
year’s end if he wishes to settle tax.
6.
Declaring tax on incomes from inheritance and gifts
a) The
persons that earn incomes from inheritance or gifts shall declare tax when it
is incurred, including the persons eligible for tax exemption.
b)
Relevant state agencies and organization shall only initiate the procedure for
transferring the ownership or rights to use real estate, securities,
contributed capital, and other assets, the ownership or right to use of which
must be registered, to the inheritor or recipient after having the tax receipt
or certification that the incomes from inheritance or gifts being real estate
are tax-free.
7.
Declaring tax on overseas incomes earned by residents
The
resident that earns incomes overseas shall declare tax when it is incurred. The
resident that earns incomes for wages overseas shall declare tax quarterly.
8.
Declaring tax on overseas incomes earned in Vietnam but received overseas by
non-residents
a) The
non-resident that earns incomes in Vietnam but receives them overseas shall
declare tax when it is incurred. The non-resident that earns incomes from wages
in Vietnam but receives them overseas shall declare tax quarterly.
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9.
Declaring tax on incomes from capital investment when receiving shares as
dividends or reinvested profit.
The
person that receives shares as dividends or reinvests profit might not declare
and pay tax upon receipt. When transferring capital, withdrawing capital, or
dissolving the enterprise, the person shall declare and pay tax on the incomes
from capital transfer and capital investment.
10.
Declaring tax on incomes from transferring capital, securities, real estate
when making contributions using another capital contribution, securities, or
real estate.
The
person that making contributions using another capital contribution,
securities, or real estate might not declare and pay tax when making the
contribution. When transferring capital, withdrawing capital, or dissolving the
enterprise, the person shall declare and pay tax on the incomes from
transferring capital, real estate when making contributions and transferring.
11.
Declaring tax on incomes from bonus shares
The
person might not pay tax on wages when receiving bonus shares from the
employer. The person shall declare tax on the incomes from transferring shares
and wages when transferring bonus shares.
Article 27. Responsibilities of Vietnamese organizations
that sign service contracts with foreign contractors that do not operate in
Vietnam
When an
organization established and operated within Vietnam’s law (hereinafter
referred to as Vietnamese party) signs a contract to purchase services of a
foreign contractors that signs labor contracts with foreign employees in
Vietnam, the Vietnam party shall notify the foreign contractor of the
obligations to pay personal income tax incurred by the foreign employees, the
obligations to provide information about the foreign employees, including their
names, nationalities, passport numbers, working duration, positions, and
incomes for the Vietnam party. The Vietnam party shall provide such information
for the tax authority at least 07 days before the foreign employee starts to
work in Vietnam.
Article 28. Tax refund
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2. If the
person that has delegated the income payer to settle tax, tax refund shall be
made via the income payer. The income payer shall offset the overpaid and
underpaid tax. After offsetting, the overpaid tax shall be offset against the
tax in the next period or refunded on request.
3. The
person that declares tax directly may choose to claim a tax refund or offset it
against the tax in the next period at the same tax authority.
4. Person
eligible for the refund of personal income tax that submits the tax settlement
behind schedule is exempt from fines for overdue tax statement.
Chapter 5.
IMPLEMENTATION
Article 29. Effects
1. This
Circular takes effect on October 01, 2013.
The
regulations on personal income tax in the Law on the amendments to the Law on
Personal income tax, and the Decree No. 65/2013/ND-CP from the effective date
of the Law and Decree (July 01, 2013).
The
guidance on personal income tax in the Circular No. 84/2008/TT-BTC dated
September 30, 2008, Circular No. 10/2009/TT-BTC dated January 21, 2009,
Circular No. 42/2009/TT-BTC dated March 09, 2009, Circular No. 62/2009/TT-BTC
dated March 27, 2009, Circular No. 161/2009/TT-BTC dated August 12, 2009,
Circular No. 164/2009/TT-BTC dated August 13, 2009, Circular No. 02/2010/TT-BTC
dated January 11, 2010, Circular No. 12/2011/TT-BTC dated January 26, 2011,
Circular No. 78/2011/TT-BTC dated June 08, 2011, Circular No. 113/2011/TT-BTC
dated August 04, 2011 of the Ministry of Finance are abolished.
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Article 30. Responsibility to implement
1. The
Law on Tax administration and its guiding documents shall apply to other
contents related to tax administration that are not guided in this Circular.
2. The
issues and difficulties pertaining to personal income tax that arise before
January 01, 2013 shall comply with the effective guiding documents at that
time.
3. The
application of taxable income rate to the business persons guided in Article 8
of this Circular shall be implemented from January 1, 2014.
4. For
the contracts to sell floors, contribute capital to obtain the right to buy
floors, houses, and apartments that are signed before the effective date of the
Government's Decree No. 71/2010/ND-CP dated June 23, 2010 elaborating and
providing guidance on the implementation of the Law on Housing, and allowed to
be transferred by the investors, tax shall be declared and paid similarly to
transferring future houses.
5. If the
person receives a land before January 01, 2009, applies for and issued with the
certificate of rights to use land, ownership of houses and other property on
land, only the personal income tax on the last transferred is paid. The tax on
the previous transferred shall not be collected.
From
January 01, 2009 when the Law on Personal income tax takes effect, the person
that transfers real estate under a notarized contract or handwritten agreement
shall pay personal income tax on the each transfer.
6. The
persons eligible for personal income tax incentives before the Law on the
amendments to the Law on Personal income tax takes effect are still eligible
for such incentives for the remaining period.
7. When
Socialist Republic of Vietnam signs International Agreements of which the
regulations are different from this Circular, such the regulations of such
International Agreements shall apply.
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PP THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
APPENDIX 01/PL-TNCN
(promulgated together with the Circular No. 111/2013/TT-BTC
dated August 15, 2013 of the Ministry of Finance)
CALCULATIN TAX ON
WAGES AND BUSINESS ACCORDING TO THE PROGRESSIVE TAX TABLE
The
progressive method for calculating tax is abridged as follows:
Level
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Tax rate
Tax payable
Method 1
Method 2
1
Up to 5
million VND
5%
0 million VND + 5% of assessable income
5% of assessable income
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From
over 5 million VND to 10 million VND
10%
0.25 million VND + 10 % of assessable income in excess of
5 million VND
10% of assessable income - 0.25 million VND
3
From
over 10 million VND to 18 million VND
15%
0.75 million VND + 15 % of assessable income in excess of
10 million VND
15% of assessable income - 0.75 million VND
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From
over 18 million VND to 32 million VND
20%
1.95 million VND + 20 % of assessable income in excess of
18 million VND
20% of assessable income - 1.65 million VND
5
From
over 32 million VND to 52 million VND
25%
4.75 million VND + 25 % of assessable income in excess of
32 million VND
25% of assessable income - 3.25 million VND
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From
over 52 million VND to 80 million VND
30%
9.75 million VND + 30 % of assessable income in excess of
52 million VND
30% of assessable income - 5.85 million VND
7
From
over 80 million VND
35%
18.15 million VND + 35 % of assessable income in excess
of 80 million VND
35% of assessable income - 9.85 million VND
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APPENDIX 02/PL-TNCN
(promulgated together with the Circular No. 111/2013/TT-BTC
dated August 15, 2013 of the Ministry of Finance)
CONVERSION OF
TAX-EXCLUSIVE INCOMES TO ASSESSABLE INCOMES (FROM WAGES)
No.
Converted income/month
Assessable income
1
Up to
4.75 million VND
Converted income/0.95
...
...
...
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From
over 4.75 million VND to 9.25 million VND
(converted income - 0.25 million VND)/9
3
From
over 9.25 million VND to 16.05 million VND
(converted income - 0.75 million VND)/0.85
4
From
over 16.05 million VND to 27.25 million VND
(converted income - 1.65 million VND)/0.8
5
...
...
...
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(converted income - 3.25 million VND)/0.75
6
From
over 42.25 million VND to 61.85 million VND
(converted income - 5.85 million VND)/0.7
7
From
over 61.85 million VND
(converted income - 9.85 million VND)/0.65
...
...
...
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