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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.
154/2011/TT-BTC
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Hanoi,
November 11, 2011
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CIRCULAR
GUIDING THE GOVERNMENT’S DECREE NO. 101/2011/ND-CP OF
NOVEMBER 4, 2011, DETAILING THE NATIONAL ASSEMBLY’S RESOLUTION NO.
08/2011/QH13, ADDITIONALLY PROVIDING A NUMBER OF TAX-RELATED SOLUTIONS FOR
ENTERPRISES AND INDIVIDUALS TO OVERCOME THEIR DIFFICULTIES
Pursuant to June 3, 2008 Law
No. 14/2008/QH12 on Enterprise Income Tax;
Pursuant to June 3, 2008 Law
No. 13/2008/QH12 on Value-Added Tax; Pursuant to November 21, 2007 Law No.
04/2007/QH12 on Personal Income Tax;
Pursuant to November 29, 2006
Law No. 78/2006/QH11 on Tax Administration;
Pursuant to the National
Assembly’s Resolution No. 08/2011/QH13 of August 6, 2011, additionally
providing a number of tax-related solutions for enterprises and individuals to
overcome their difficulties;
Pursuant to the Government’s
Decree No. 101/2011/ND-CP of November 4, 2011, detailing the National
Assembly’s Resolution No. 08/2011/QH13, additionally providing a number of
tax-related solutions for enterprises and individuals to overcome their
difficulties;
Pursuant to the Government’s
Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
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Chapter I
ENTERPRISE INCOME TAX
Article 1.
General provisions
1. To reduce 30% of payable
enterprise income tax amounts in 2011 for small- and medium-sized enterprises.
a/ Small- and medium-sized
enterprises provided in this Clause are those satisfying the criterion on
capital or labor under Clause 1, Article 3 of the Government’s Decree No.
56/2009/ND-CP of June 30, 2009, on support for development of small- and
medium-sized enterprises;
b/ The capital as the basis for
identifying an enterprise eligible for enterprise income tax reduction in 2011
is the total capital indicated in the enterprise’s accounting balance sheet
made on December 31, 2010. For a small- or medium-sized enterprise established
on January 1, 2011, or later, the capital as the basis for identifying a small-
or medium-sized enterprise eligible for enterprise income tax reduction in 2011
is the charter capital stated in the enterprise’s business registration
certificate or first investment certificate;
c/ For an enterprise with
multiple business lines, it shall be determined as a small- or medium-sized
enterprise based on the main business line stated in its business registration
certificate. When it is unable to identify the enterprise’s main business line,
one of the following indicators may be used to identify the enterprise’s main
business line in 2011:
- The highest number of
employees working in a business line of the enterprise.
- The highest revenues from a
business line of the enterprise.
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d/ Enterprise income tax
reduction is not applicable to the following small- and medium-sized
enterprises:
- Grade-1 enterprises under
Joint Circular No. 23/2005/TTLT-BLDTBXH- BTC of August 31, 2005, of the
Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance,
guiding the ranking and salarying of full-time members of boards of directors,
general directors, directors, deputy general directors, deputy directors and
chief accountants of state companies.
- Special-grade enterprises
under the Prime Minister’s Decision No.185/TTg of March 28, 1996, on
special-grade state enterprises, and Decision No. 186/TTg of March 28, 1996,
listing special-grade state enterprises.
- Enterprises organized after
the parent company-subsidiary company model whose parent companies are not
small- or medium-sized enterprises and hold over 50% of their equity.
- Economic organizations being
non-business units.
e/ Small- or medium-sized
enterprises’ income tax amounts to be reduced under this Clause exclude tax
amounts on revenues from lottery, real estate, securities, finance, banking and
insurance business activities, production and provision of excise tax-liable
goods and services, and mineral exploitation and processing.
2. To reduce 30% of payable
enterprise income tax amounts in 2011 for labor-intensive enterprises engaged
in production, sub-contract production and processing of agricultural, forest
and aquatic products, textile and garment, leather footwear and electronic
parts; and in construction of socio- economic infrastructure works.
- Labor-intensive enterprises
eligible for tax reduction under this Clause are those frequently employing
over 300 people on average in 2011, excluding employees working under
short-term labor contracts of under 3 months.
- Reduced enterprise income tax
amounts are the tax amounts on revenues from the production, sub-contract
production and processing of agricultural, forest and aquatic products, textile
and garment, leather footwear and electronic parts; and construction of socio-economic
infrastructure works.
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Construction of socio-economic
infrastructure works under this Clause covers construction and installation of
water and power plants, electricity transmission and distribution works; water
supply and drainage systems; roads, railways; airports, seaports, river ports;
airfields, railway stations, car terminals; schools, hospitals, cultural
houses, cinemas, art performance facilities, sports training and competition
facilities; wastewater and solid waste treatment systems; communication works
and irrigation works for agricultural, forestry and fishery production.
3. To reduce 50% of payable enterprise
income tax amounts arising from July 1 through December 31, 2011 (payable
enterprise income tax amounts in the 3rd and 4th quarters of 2011) for
enterprises with revenues from commercial supply of shift meals to workers.
For a shift meal supplier which
is a small- or medium-sized enterprise eligible for both a 30% reduction of the
payable enterprise income tax amount in 2011 under Clause 1, Article 1 of this
Circular, and a 50% reduction of the payable enterprise income tax amount
arising from July 1 through December 31, 2011, for revenues from commercial
supply of shift meals under Clause 3, Article 1 of this Circular, for the same
income, the enterprise may opt for the most beneficial tax reduction.
Article 2.
Conditions for receiving tax incentives
1. Enterprises eligible for tax
reduction under Article 1 of this Circular are those established and operating
under the Vietnamese law; and implementing the regime of accounting, invoices,
and vouchers under regulations and paying tax by declaration.
To enjoy tax reduction under
this Circular, when submitting its 2011 enterprise income tax finalization
dossier under regulations, a small- or medium-sized enterprise organized after
the parent company-subsidiary company model must additionally include in the
dossier papers evidencing the parent-subsidiary relation and the rate of equity
of the subsidiary company held by the parent company such as the subsidiary
company’s business registration certificate (certified copy), the parent
company’s charter (certified copy) or the subsidiary company’s charter
(certified copy).
2. The average annual number of
employees as the basis for an enterprise to enjoy tax reduction under Clauses 1
and 2, Article 1 of this Circular is the average number of employees frequently
employed by the enterprise in 2011, excluding those working under short-term
contracts of under 3 months.
The average annual number of
permanent employees shall be determined under the Labor, War Invalids and
Social Affairs Ministry’s Circular No.40/2009/TT-BLDTBXH of December 3, 2009,
guiding calculation of the number of permanent employees under the Government’s
Decree No.108/2006/ND-CP of September 22, 2006, detailing and guiding a number
of articles of the Investment Law.
For an enterprise organized after
the parent company-subsidiary company model, the number of employees as the
basis for the parent company to receive tax reduction does not include the
number of employees of subsidiary companies.
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4. For an enterprise currently
enjoying enterprise income tax incentives under the Enterprise Income Tax Law
or legal documents on enterprise income tax, the enterprise income tax amount
to be reduced under this
Circular is that subtracted from
the enterprise income tax amount eligible for tax incentives under regulations.
Article 3.
Determination of to-be-reduced tax amounts
An enterprise shall separately
account incomes from production and business activities eligible, from those
ineligible, for enterprise income tax reduction. If it is impossible to
separately account incomes from activities eligible for tax reduction, incomes
used for calculating to-be-reduced tax amounts shall be determined according to
the percentage (%) of revenues from tax reduction-eligible activities to the
enterprise’s total revenues in 2011.
1. The enterprise income tax
amount to be reduced under Clause 1 or 2, Article 1 of this Circular is the one
temporarily calculated for quarterly payment and the payable enterprise income
tax difference according to the tax finalization report of 2011 against the total
temporarily calculated amount for quarterly payment.
An enterprise eligible for tax
reduction under regulations having declared and paid tax amounts for the 1st,
2nd and 3rd quarters of 2011 which are eligible for reduction may clear the tax
reductions against the payable tax amount for the 4th quarter of 2011 and the
payable tax difference according to the annual tax finalization report. If
still exists an overpaid tax amount, the enterprise may request to clear this
amount against other payable tax amounts or request tax refund under the Tax
Administration Law and its guiding documents.
2. The enterprise income tax
amount to be reduced under Clause 3, Article 1 of this Circular shall be
determined as follows:
a/ For an enterprise which can
determine revenues, expenses and taxable incomes of the 3rd and 4th quarters of
2011, the enterprise income tax amount to be reduced for the 3rd and 4th
quarters of 2011 shall be determined based on the payable enterprise income tax
amounts actually arising in the 3rd and 4th quarters of 2011 determined by the
enterprise.
b/ For an enterprise which
cannot determine revenues, expenses and taxable incomes of the 3rd and 4th
quarters of 2011, the enterprise income tax amount to be reduced for the 3rd
and 4th quarters of 2011 shall be determined by the following principle:
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=
Payable
enterprise income tax amount for activities eligible for tax reduction in
2011
x
(quarters) x 2 x 50%
4
c/ For an enterprise applying
the enterprise income tax period other than the calendar year, the enterprise
income tax amount to be reduced by the calendar year shall be specifically
determined as follows:
+ If it is possible to determine
revenues, expenses and taxable incomes of the quarters of 2011 according to the
calendar year, to base on actual declarations.
+ If it is impossible to
separately determine revenues, expenses and taxable incomes of the quarters of
2011 according to the calendar year, to evenly divide by 12 months (if the
enterprise operates for full 12 months) or by the number of months the
enterprise actually operates (if the enterprise operates for less than 12
months) based on which to determine the enterprise income tax amount to be reduced
corresponding to the period from July 1 through December 31, 2011.
The reduced enterprise income
tax amount for incomes from the commercial supply of shift meals to workers
exclude the tax amount for incomes from the supply of meals for transport enterprises
and airlines and from other business activities.
Article 4.
Tax declaration
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Enterprises shall add the
following phrase below the line of undertaking in the declaration of
temporarily calculated enterprise income tax amount for quarter payment or the
enterprise income tax finalization declaration (according to the forms
promulgated together with the Finance Ministry’s Circular No. 28/2011/TT-BTC of
February 28, 2011):
Enterprise income tax amount
reduced under Resolution No.08/2011/QH13.
Enterprises shall concurrently declare
the reduced tax amount in Item [31] of declaration 01A/TNDN or Item [30] of
declaration 01B/TNDN, Item [C9] of declaration 03/TNDN, Item [09] of Exemption
and Reduction Appendix 03-3A and additionally mark on Item “other incentives.”
An enterprise which has made tax
declaration under regulations but has not made declaration for tax reduction
under Article 1 of this Circular may additionally make tax declaration. The
supplemented tax declaration dossier may be submitted to the tax office on any
working day regardless of the deadline for submission of the tax declaration
dossier for the subsequent period but before the tax office announces a
decision on tax examination or inspection at the taxpayer’s head office.
Article 5.
Tax finalization
1. Handling of the reduced
enterprise income tax difference between tax finalization declaration and
temporarily calculated enterprise income tax for quarterly payment
- For an enterprise making 2011
enterprise income tax finalization itself which has a reduced enterprise income
tax amount higher than the total temporarily calculated tax amount of 4
quarters, the enterprise may enjoy tax reduction for the tax amount difference
between the finalized tax amount and the temporarily calculated amount for 4
quarters of 2011.
For example: Company A has the
temporarily calculated enterprise income tax declaration for quarterly payment
in 2011 as follows:
Unit
of calculation: million VND
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Temporarily
declared tax amount
Amount
eligible for 30% reduction
I
200
60
II
100
30
III
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90
IV
400
120
Total
1,000
300
When making a tax finalization,
Company A has the following statistics:
Unit
of calculation: million VND
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Arising
tax amount
Amount
eligible for 30% reduction
2011
1,200
360
So:
The difference of the enterprise
income tax amount eligible for 30% reduction between the finalized tax amount
and the temporarily declared amounts of 4 quarters is (360-300) = 60 (million
VND)
In this case, Company A may
further enjoy reduction of enterprise income tax amount of VND 60 million when
making a tax finalization for 2011.
- For an enterprise making 2011
enterprise income tax finalization itself which has a reduced enterprise income
tax amount lower than the total temporarily calculated tax amount of 4
quarters, the reduced tax amount shall be determined based on the finalized tax
amount.
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3. When an enterprise is
detected by a competent examination or inspection agency to have a reduced
enterprise income tax amount under Article 1 of this Circular lower than the
tax amount declared by itself, the enterprise may enjoy reduction of only the
enterprise income tax amount detected through examination or inspection.
Depending on the severity of the enterprise’s violation, the competent
examination or inspection agency shall impose sanctions on violations of the
tax law under regulations.
Chapter II
VALUE-ADDED TAX
Article 6.
Reduction of 50% of presumptive value-added tax
1. To reduce 50% of the
presumptive value-added tax from July 1 through December 31, 2011, for:
- Households and individuals
leasing houses or rooms to workers, students or pupils;
- Households and individuals
supplying shift meals to workers.
2. Business households and
individuals eligible for a 50% reduction of the presumptive value-added tax
under Clause 1 of this Article shall:
- Keep stable charge rates and
making written commitments to keeping rent rates or shift meal prices at the
level applied in December 2010, for households and individuals commencing
business in 2010 or earlier; keep rent rates or shift meal prices not higher
than those applied in December 2010 by households and individuals commencing
business in the same localities in 2010 or earlier, for households and
individuals commencing business in 2011 or later.
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Managing tax offices shall
coordinate with commune-level People’s Committees in scrutinizing business
households and individuals to find out those eligible for tax reduction under
Clause 1 of this Article which have made commitments to keeping stable charge
rates and posted up charge rates (as mentioned above), coordinate with
commune-level tax counseling councils in making list of these households and
individuals, publicize this list at the offices of commune-level People’s
Committees and tax teams and send notices of the 50% reduction of presumptive
value-added tax to these households and individuals.
A household or an individual
detected through inspection or examination to fail to keep its/his/her charge
rate commitment may not enjoy tax reduction.
3. Business households and
individuals eligible for the 50% reduction of presumptive value-added tax under
Clause 1 of this Article that have paid 100% of the presumptive value-added tax
amount from July through December 2011 are regarded as overpaying value-added
tax and may have the overpaid tax amount handled under the tax administration
law.
Article 7.
50% reduction of payable value-added tax for suppliers of shift meals to
workers
1. To reduce 50% of payable
value-added tax amounts arising from July 1 through December 31, 2011, for
suppliers of shift meals to workers (excluding their supply of meals to
transportation companies and airlines and their other business activities).
2. A supplier of shift meals to
workers which trades in different goods and services shall make separate
declarations of revenues, and input and output value-added tax amounts for the
supply of shift meals to determine the payable value-added tax amount to be
reduced for this business activity.
The payable value-added tax amount
to be reduced shall be determined as follows:
Payable
VAT amount for supply of shift meals to workers
=
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-
Input
VAT amount credited for supply of shift meals to workers
Reduced
VAT amount for supply of shift meals to workers
=
Payable
VAT amount for supply of shift meals to workers
x
50%
Of which:
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The value-added tax amount
indicated in the value-added tax invoice equals (=) the taxed shift meal price
multiplied by (x) the value-added tax rate (10%);
b/ Determination of creditable
input value-added tax
- The input value-added tax for
goods and services used for the supply of shift meals to workers shall be
wholly credited;
- For fixed assets, goods and
services used for both the supply of shift meals to workers and other taxable
business activities, the creditable input value-added tax for the supply of
shift meals shall be accounted separately. When impossible to do so, the input
tax shall be credited according to the percentage (%) of revenues from the
supply of shift meals to workers to the total revenues from sale of VAT-liable
goods and services.
For a supplier of shift meals to
workers trading in different goods and services which cannot separately account
revenues from and input and output value-added tax for the supply of shift
meals and other goods and service trading activities and therefore cannot
accurately determine the payable value-added tax amount to be reduced, the
reduced value-added tax amount shall be determined as follows:
Reduced
VAT amount
=
Payable
VAT amount according to declaration of the tax period
x
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x
50%
Total
revenues from VAT-liable goods and services
Of which:
Payable
VAT amount
=
Total
output VAT amount
-
Total creditable input VAT arising
in the tax period (excluding the negative VAT amount carried forward from the
previous period)
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3. A shift meal supplier
eligible for the 50% reduction of value-added tax under Clause 1 of this
Article must:
- Be an enterprise established
and operating under Vietnamese law; implement the regime of accounting, invoices
and vouchers under regulations and pay tax by declaration.
- Make a written commitment to
keeping the shift meal price at the level applied in December, 2010, for
enterprises commencing operation in 2010 or earlier; or keeping the shift meal
price not higher than the level applied in December, 2010, by shift meal
suppliers commencing operation in 2010 or earlier in the same locality, for
enterprises operating in 2011 or later.
- Post up the shift meal price
at its business office and send a notice of this price to its managing tax
office.
4. Shift meal suppliers eligible
for tax reduction that have not made declaration for a 50% reduction of the
payable value-added tax amount arising from July 1 through December 31, 2011,
shall make declaration for clearing the reduced value-added tax amount against
the payable value- added tax amounts of subsequent months.
Shift meal suppliers eligible
for tax reduction shall account the reduced payable value-added tax amount into
other incomes when determining enterprise income tax-liable incomes.
5. A shift meal supplier that is
detected through examination or inspection to fail to keep its price commitment
may not enjoy reduction of payable value-added tax.
6. Declaration of reduced
value-added tax
Value-added tax declaration
procedures and dossiers comply with Circular No. 28/2011/TT-BTC of February 28,
2011, and Appendix 01-7/GTGT on table of preferential value-added tax under
Resolution No. 08/2011/QH13 to this Circular, in which:
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- Appendix 01-2/GTGT to Circular
No. 28/2011/TT-BTC:
+ Section 1 “Goods and services
exclusively used for VAT-liable production and business activities eligible for
tax deduction”: for invoices and vouchers of goods and services bought in for
the supply of shift meals to workers, to clearly write “considered for
incentives under Resolution 08.”
+ Column 11 “Note…” of Section 3
“Goods and services used for both taxable and non-taxable production and
business activities eligible for tax deduction”: for fixed assets used for both
VAT-liable and -free production and business activities, to clearly write
“fixed assets considered for incentives under Resolution 08”; for goods and
services (excluding fixed assets) used for both supply of shift meals to
workers and production and trading of VAT-free goods and services, to clearly
write “goods and services considered for incentives under Resolution 08”.
- Item 16 “Preferential VAT for
supply of shift meals to workers” of Appendix 01-7/GTGT is incorporated into
Item 38 “Reduction of VAT of previous periods” of VAT declaration form No.
01/GTGT attached to Circular No. 28/2011/TT-BTC.
Chapter
III
PERSONAL INCOME TAX
Article 8.
Scope of application
Taxed incomes from salaries, wages;
business activities; dividends from securities investment or capital
contributions to buy corporate shares; and transfer of securities by
individuals are eligible for tax exemption or reduction and shall be declared
and withheld under this Chapter.
Article 9.
Tax exemption and tax exemption duration for incomes from salaries, wages and
business activities
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2. Business individuals and
households having taxed incomes from salaries, wages or business activities
which reach the tax threshold at grade 2 or higher in the Partially Progressive
Tariff provided in Article 22 of November 21, 2007 Law No. 04/2007/QH12 on
Personal Income Tax may not enjoy tax reduction at grade 1 in the Partially
Progressive Tariff.
Article 10.
Reduction and exemption level and duration for presumptive personal income tax
for incomes from lodging business; child care and supply of shift meals to
workers
1. To reduce 50% of the
presumptive personal income tax from July 1 through December 31, 2011, for
individuals and households leasing houses or rooms to workers, laborers,
students and pupils; taking care of children; and supplying meals to workers,
that have taxed incomes at grade 2 or higher in the Partially Progressive
Tariff, provided that they keep stable rent rates; child care charge rates; and
meal prices posted up and actually charged in December, 2010.
2. To reduce 50% of the
presumptive personal income tax in July, 2011, and exempt personal income tax
from August 1 through December 31, 2011, for individuals and households leasing
houses or rooms to workers, laborers, students and pupils; taking care of
children; and supplying meals to workers, that have taxed incomes at grade 1 in
the Partially Progressive Tariff, provided that they keep stable rent rates;
child care charge rates; and meal prices posted up and actually charged in
December, 2010.
Article 11.
Personal income tax exemption duration for incomes from dividends
1. To exempt personal income tax
for incomes from dividends actually received by individuals from August 1,
2011, through December 31, 2012, for investing in the securities market or
contributing capital to buy corporate shares.
Individuals transferring stocks
(paid in replacement of dividends) from August 1, 2011, through December 31,
2012, are exempted from personal income tax for incomes from dividends.
2. Dividends received by
individuals from joint-stock banks, financial investment funds and credit
institutions may not enjoy tax exemption under Clause 1 of this Article.
Article 12.
50% reduction of personal income tax for incomes from individuals’ transfer of
securities from August 1, 2011, through December 31, 2012.
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1. For income payers:
From August 1 through December
31, 2011, payers of incomes as monthly salaries and wages shall declare taxes,
but temporarily shall not calculate and withhold personal income tax for
individuals having taxed incomes from salaries and wages at grade 1 (taxed
income equal to VND 5 million/month or lower) in the Partially Progressive
Tariff provided in Article 22 of the Law on Personal Income Tax. For
individuals having taxed incomes at grade 2 or higher (taxed income higher than
VND 5 million/month), income payers shall declare, withhold and pay personal
income tax from grade 1 in the Partially Progressive Tariff provided in Article
22 of the Law on Personal Income Tax.
Income payers shall write the
tax amount withheld at the exempted or reduced level in Items [33], [34] and
[35] of declaration form No. 02/KK-
TNCN attached to the Finance
Ministry’s Circular No. 28/2011/TT-BTC of February 28, 2011.
Example 1: A has an income of
VND 9.2 million from salaries and wages in August 2011. He only enjoys a
reduction of VND 4 million for himself, pays insurance premiums of VND 200,000,
makes no humanitarian donations and has no dependant.
A’s taxed income is:
VND 9.2 million - VND 4 million
- VND 200,000 = VND 5 million.
A has a taxed income at grade 1
in the Partially Progressive Tariff so he temporarily does not have to pay
personal income tax for August 2011.
Example 2: B has an income of
VND 21.2 million from salaries and wages in August 2011. He only enjoys a
reduction of VND 4 million for himself, pays insurance premiums of VND 318,000,
makes no humanitarian donations and has no dependant.
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VND 21.2 million - VND 4 million
- VND 318,000 = VND 16.882 million.
B has a taxed income at grade 2
and higher (to grade 3) in the Partially Progressive Tariff so he has to pay
personal income tax under Article 22 of the Law on Personal Income Tax:
B’s payable personal income tax
amount is calculated as follows:
+ Grade 1: VND 5 million x 5% =
VND 250,000.
+ Grade 2: (VND 10 million - VND
5 million) x 10% = VND 500,000.
+ Grade 3: (VND 16.882 million -
VND 10 million) x 15% = VND 1,032,300.
B’s total payable personal
income tax amount is VND 1,782,300 (= 250,000 + 500,000 + 1,032,300).
2. For individuals making direct
declaration
From August 1 through December
31, 2011, individuals having taxed incomes at grade 1 (taxed income lower than
or equal to VND 5 million/month) in the Partially Progressive Tariff under
Article 22 of the Law on Personal Income Tax temporarily are not required to
declare and pay personal income tax for their salaries and wages.
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Article 14.
Tax declaration for business individuals and households
1. Business individuals and
households paying tax by declaration shall declare tax as follows:
a/ Business individuals and
households having a taxed income at grade 1 in the Partially Progressive Tariff
(taxed income of VND 5 million/month or lower) shall still declare tax on a
quarterly basis and are temporarily exempted for two-thirds of the payable tax
amount of the declaration of the 3rd quarter of 2011 and the whole payable tax
amount of the declaration of the 4th quarter of 2011.
Business individuals and
households shall declare the remaining tax amount after subtracting the
exempted tax amount in Item [33] (temporarily paid personal income tax amount)
of declaration form No. 08/KK-TNCN attached to the Finance Ministry’s Circular
No. 28/2011/TT-BTC of February 28, 2011.
Example 3: A’s taxable income of
the 3rd quarter is VND 22.8 million. A has a dependant
Family circumstance-based
reduction for the taxpayer and 1 dependant in the 3rd quarter is:
(VND 4 million x 3 months) +
(VND 1.6 million x 3 months) = VND 16.8 million
Taxed income in the 3rd quarter
= VND 22.8 million - VND 16.8 million = VND 6 million
Average monthly temporarily
calculated taxed income = VND 6 million: 3 months = VND 2 million (lower than
VND 5 million)
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Temporarily paid tax amount in
the 3rd quarter before tax exemption and reduction = (VND 2 million x 5% x 3
months) = VND 0.3 million.
Temporarily exempted tax amount
of the declaration of the 3rd quarter = VND 0.3 million x 2/3 = VND 0.2
million.
Temporarily paid tax amount in
the 3rd quarter after tax exemption and reduction = VND 0.3 million - 0.2
million = VND 0.1 million.
Suppose in the 4th quarter of
2011, A has revenues and expenses like the 3rd quarter, he is
exempted from the whole payable tax amount in the 4th quarter.
b/ For groups of business
individuals
Groups of business individuals
shall declare remaining tax amounts after receiving tax exemption under Point a
of this Clause in Item [35] (temporarily paid personal income tax amount) of
declaration form No.08A/KK-TNCN attached to the Finance Ministry’s Circular
No.28/2011/TT-BTC of February 28, 2011.
2. Tax declaration by business
individuals and households eligible for tax reduction or exemption that pay tax
by the presumptive method
a/ Business individuals and
households paying tax by the presumptive method and having an yearly taxed
income at grade 1 in the Partially Progressive Tariff (taxed income of VND 60
million/year or lower) may enjoy an exemption of two-thirds of the payable tax
amount of the 3rd quarter and the whole payable tax amount of the 4th quarter
of 2011 according to the tax office’s notice at the beginning of the year;
b/ Individuals and households
leasing houses or rooms; taking care of children; and supplying meals to
workers under Clause 1, Article 10 of this Circular that have an yearly taxed
income at grade 2 or higher in the Partially Progressive Tariff may enjoy a 50%
reduction of the presumptive tax amounts of the 3rd and 4th quarters of 2011 according
to the tax office’s notice at the year’s beginning;
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Business individuals and
households eligible for tax exemption or reduction under this Clause shall post
up charge rates applied on the last days of 2010 at their business offices and
concurrently notify these rates in writing to their managing tax offices and
commune-level administrations. Individuals and households that are detected
through inspection or examination to fail to post up charge rates and charge
their services not at the posted up rates may not enjoy tax reduction and
concurrently shall be administratively sanctioned for violation of tax
regulations.
Business individuals, households
and individual groups paying tax by the presumptive method are not required to
make written declarations again. Pursuant to Points a, b and c of this Clause,
tax offices shall notify payable tax amounts to business individuals,
households and individual groups after subtracting the exempted or reduced tax
amounts.
Article 15.
Tax declaration and withholding for incomes from transfer of securities and
dividends
1. For transfer of securities:
From August 1, 2011, through
December 31, 2012, institutions (securities companies, commercial banks, etc.)
shall temporarily withhold personal income tax on individuals’ transfer of
securities at the rate of 0.05% (reduction of 50% of the tax rate of 0.1%) of
the total sales of securities for each transfer.
Institutions shall withhold
personal income tax amounts, write the total personal income tax amounts withheld
at the reduced level in Item [24] of declaration form No. 03/KK-TNCN attached
to the Finance Ministry’s Circular No. 28/2011/TT-BTC of February 28, 2011.
Example 4: On September 1, 2011,
A transferred 10,000 stocks coded Z at VND 31,000/stock. He opened a securities
transaction account at Securities Company X which shall withhold A’s personal
income tax as follows:
Payable tax amount = 10,000 x
VND 31,000 x 0.05% = VND 155,000
2. For incomes from dividends:
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Income payers shall write the
tax amount as zero (= 0) in Item [22] of declaration form No. 03/KK-TNCN
attached to the Finance Ministry’s Circular No. 28/2011/TT-BTC of February 28,
2011.
Example 5: In 2010, A bought 2%
of the share of Joint-Stock Company X. On August 1, 2011, he actually received
dividends worth VND 100 million and these dividends are exempted from personal
income tax.
Article 16.
Declaration of personal income tax finalization
1. Declaration of personal
income tax finalization for taxed incomes from salaries, wages or business
activities of individuals at grade 1 in the Partially Progressive Tariff.
a/ The exempted tax amount for
the whole year for incomes from salaries and wages or business activities of an
individual having a taxed income at grade 1 in the Partially Progressive Tariff
shall be determined as follows:
Exempted
tax mount
=
Taxed
income in 2011 at grade 1
x
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x
5
months
12
months
b/ Business individuals and
households shall declare personal income tax amounts after deducting exempted
tax amounts in Item [32] (tax amounts arising in the period) of personal income
tax finalization form No. 09/KK- TNCN attached to the Finance Ministry’s
Circular No. 28/2011/TT-BTC of February 28, 2011.
2. Declaration of tax
finalization for individual transferors of securities registering to pay tax at
the rate of 20%
a/ The reduced tax amount of the
whole year for an individual transferor of securities registering to pay tax at
the rate of 20% shall be determined as follows:
Reduced
tax amount
=
Taxed
income
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20%
x
50%
x
5
months
12
months
b/ Individuals shall declare
personal income tax amounts after deducting the reduced tax amounts in Item
[26] (payable tax mounts in the period) of personal income tax finalization
form No. 13/KK-TNCN attached to the Finance Ministry’s Circular No. 28/2011/TT-BTC
of February 28, 2011.
3. When making personal income
tax finalization, an organization or individual eligible for tax exemption or
reduction shall declare and submit to the tax office an appendix made according
to form No. 25/MGT-TNCN attached to this Circular (not printed herein), which
clearly indicates the total payable tax amount and total exempted or reduced
tax amount, together with the tax finalization dossier.
Chapter IV
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Article 17.
Effect
This Circular takes effect on
December 26, 2011, and shall be implemented under the National Assembly’s
Resolution No. 08/2011/QH13.
Article 18.
Implementation responsibilities
1. Tax offices at all levels
shall disseminate and guide organizations, individuals and taxpayers in
implementing this Circular.
2. Organizations, individuals
and taxpayers governed by this Circular shall comply with this Circular.
Any problems arising in the
course of implementation should be promptly reported to the Ministry of Finance
for study and settlement.-
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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(Issued
together with the Circular No.154/2011/TT-BTC dated 11/11/2011 of the Ministry
of Finance)
APPENDIX
TABLE FOR DETERMINING THE AMOUNT OF PREFERENTIAL
VALUE ADDED TAX UNDER THE RESOLUTION No.08/2011/QH13
(Together
with to the VAT declaration-form No.01/GTGT day .... month .... year ....)
[01] Taxation perriod: month
……… year …………
[02] Tax payer’s name: ...................................................................................
[03] Tax code:
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[04] Tax agent’s name (if any): ...........................................................................
[05] Tax code:
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Currency
Unit: VND
No
Indicators
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Amount
1
Output VAT of industrial shift-meal
providing services for workers
[6]
2
Input VAT of industrial
shift-meal providing services for workers ([7] = [8] + [12] + [14])
[7]
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Input VAT of goods, services used
separately for industrial shift-meal providing services for workers
[8]
2.2
Percentage (%) between revenues
subject to VAT and total sales of goods and services sold [9]
[9]
2.3
VAT of goods, services of general
use to be deducted
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2.4
Percentage (%) of sales of
industrial shift-meal providing services for workers and total revenues
subject to VAT.
[11]
2.5
Input VAT of goods, services of general
use to be deducted allocated for industrial shift-meal providing services for
workers ([12] = [10] x [11])
[12]
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Percentage (%) of sales of
industrial shift-meal providing services for workers and total revenues of sold
goods and services subject to VAT.
[13]
2.7
Input VAT of fixed assets of
general use allocated for the industrial shift-meal providing services for
workers
[14]
3
VAT of industrial shift-meal providing
services for workers incurred in the period ([15] = [6] - [7]
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4
Preferential VAT of industrial
shift-meal providing services for workers ([16] = [15] x 50%)
[16]
I certify that the data provided
above is correct and take responsibility before law for the declared
data.
TAX AGENT STAFF:
Full name: ………………………
Practice certificate No.: …….
Day
…..month …..year ……
TAX PAYER or
LEGAL REPRESENTATIVE OF TAX PAYER
Sign, full name; position and stamp (if any)
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Note of Appendix No.:
01-7/GTGT
[6] Means the sum of data
in column 9 of the lines having content of column 10 "preferential review
according to NQ 08" of the indicator 4 "Goods and services subject to
tax rate of 10%" in Appendix 01-1/VAT issued together with the Circular
No.28/2011/TT-BTC.
[8] Means the sum of data in
column 10 of the lines having content of column 11 "preferential review
according to NQ 08" of the indicator 1 "Goods and services used
separately for business and production subject to VAT which are eligible for
deduction" in Appendix 01-2/GTGT issued together with the Circular No.28/2011/TT-BTC.
[9] By percentage (%) between
indicator (**) compared with the indicator (*) in Appendix 01-1/GTGT issued together with the Circular
No.28/2011/TT-BTC.
[10] By the sum of data in
column 10 of the lines without content of column 11 "fixed assets
preferentially reviewed according to NQ08 "under indicator 3 "Goods
and services used generally for business and production subject to VAT and non-VAT
which are eligible for deduction" in Appendix 01-2/GTGT issued together
with the Circular
No.28/2011/TT-BTC multiplying with indicator [9].
[11] By percentage (%)
between the sum of data in column 9 of the lines having content of column 10
"preferential review according to NQ 08" of indicator 4 “goods and
services subject to tax rate of 10%" compared with indicator (**) in
Appendix 01-1/GTGT issued together
with the Circular No.28/2011/TT-BTC.
[13] By percentage (%) between
the sum of data in column 9 of the lines having content of column 10
"preferential review according to NQ 08" of indicator 4 "goods
and services subject to tax rate of 10%" compared with indicator (*) in
Appendix 01-1/GTGT inssued together
with Circular No.28/2011/TT-BTC.
[14] By the sum of data in
column 10 of the lines having content of column 11 "fixed assets
preferentially reviewed according to NQ08" under indicator 3 "Goods
and services used generally for business and production subject to VAT and
non-VAT which are eligible for deduction" in Appendix 01-2/GTGT issued
together with the
Circular No.28/2011/TT-BTC multiplying with the indicator [11].
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(Issued
together with the Circular No. 154/2011/TT-BTC dated 11/11/2011 of the Ministry
of Finance)
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
---------------
APPENDIX
PERSONAL INCOME TAX REDUCTION, EXEMPTION
BY
THE RESOLUTION No.08/2011/QH13
[01] Name of Tax
payer: ....................................................................................
[02] Tax code:
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[03] Tax agent’s name (if
any): ...............................................................................
[04] Tax code:
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I. Individuals having income
from salary or wages; income from business
(Attached to the declaration of personal
income settlement in the form No.09/KK-TNCN issued together with the Circular
No.28/2011/TT-BTC dated 28/02/2011 of the Ministry of Finance)
[05]: The tax amount payable
before exemption, deduction: ..................................... ....................
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[07]: Contracted personal
income tax deducted 50% (if any): ....................
[08]: The tax payable after
exemption, deduction: .................................... ..................
II. Individuals transferring
securities registered tax rate of 20% (attached the declaration of
personal income settlement in the Form No.13/KK-TNCN issued together with the
Circular No.28/2011/TT-BTC dated 28/02/2011 of the Ministry of Finance)
[09]: The tax amount payable
at the rate of 20% before exemption, deduction: ............................
[10]: Reduced tax:
.........................................
...........................................
[11]: The tax amount payable
at the rate of 20% after exemption, deduction: ........................
III. Organizations paying
salaries and wages settled on behalf of individuals
(Attached to the declaration of
personal income settlement in the form No.05A/KK-TNCN issued together with the
Circular No.28/2011/TT-BTC dated 28/02/2011 of the Ministry of Finance)
[12]: The total tax amount
payable of ..... (write down the total number of individuals whom the paying
organizations are on behalf of) before exemption, deduction:
...
...
...
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[14]: The total tax amount
payable after exemption, deduction: ...................................
...........
IV. Organizations being
responsible for withholding personal income tax from securities transfers,
capital investment (attached to declaration of personal income
settlements in the form No. 06/KK-TNCN issued together with the Circular No.
28/2011/TT- dated 28/02/2011 of the Ministry of Finance)
a. Income from capital
investment:
[15]: The total tax amount
required to be withheld before exemption, deduction:
................................... .......
[16]: The total tax
exempted: ........................................
....................................
[17]: The total amount of
tax withheld after exemption, deduction: ...................................
.............
b. Income from securities
transfers:
[18]: The total tax amount
required to be withheld before exemption, deduction:
................................... .......
...
...
...
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[20]: The total amount of
tax withheld after exemption, deduction: ...................................
.............
I certify that the data provided
above is correct and take responsibility before law for the declared data.
TAX AGENT STAFF:
Full name: ………………………
Practice certificate No.: …….
Day
…..month …..year ……
TAX PAYER or
LEGAL REPRESENTATIVE OF TAX PAYER
Sign, full name; position and stamp (if any)