THE
GOVERNMENT
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|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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|
No.
65/2013/ND-CP
|
Hanoi, June
27, 2013
|
DECREE
DETAILING A NUMBER OF ARTICLES OF THE LAW ON PERSONAL INCOME TAX AND LAW
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON PERSONAL INCOME
TAX
Pursuant to the Law on Government
organization dated December 25, 2001;
Pursuant to the Law on personal income
tax dated November 21, 2007; Law on amending and supplementing a number of
articles of the Law on personal income tax dated November 22, 2012;
At the proposal of the Minister of
Finance;
The Government promulgates the
Decree detailing a number of articles of the law on personal income tax and law
amending and supplementing a number of articles of the law on personal income
tax,
Chapter 1.
GENERAL
PROVISIONS
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This Decree details and guides a
number of articles of the Law on personal income tax and Law amending and
supplementing a number of articles of the Law on personal income tax.
Article 2.
Taxpayers
1. PIT payers include resident and
non-resident individuals who earn taxable incomes specified in Article 3 of the
Law on personal Income Tax and Article 3 of this Decree. Scope to define
taxable income of taxpayers shall be as follows:
a) For resident individuals, their
taxable incomes are incomes earned inside and outside the Vietnamese territory,
regardless of where their incomes are paid;
b) For non-resident individuals,
their taxable incomes are incomes earned in Vietnam, regardless of where their
incomes are paid.
2. A resident individual means a
person who satisfies any of the following conditions:
a) Being present in Vietnam for 183
days or more in a calendar year or 12 consecutive months counting from the
first date of his/her presence in Vietnam;
Individuals present in Vietnam under
this Point means those whose presence is in the Vietnamese territory.
b) Having a place of habitual
residence in Vietnam in either of the following two cases:
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- Having a rented house for dwelling
in Vietnam under the law on housing, under a rent contract with a term of 183
days or more in a tax year.
In case an individual has a place of
permanent residence in Vietnam as prescribed in this point but he/she actually
presents in Vietnam less than 183 days in tax year and he/she fail to prove
that he/she is resident person of other country, so he/she will be considered
as resident person in Vietnam.
3. A non-resident individual means a
person who does not satisfy any of the conditions specified in Clause 2 of this
Article.
Article 3.
Taxable incomes
Taxable incomes of individuals
include the following kinds of income:
1. Incomes from production or business activities, including:
a) Incomes from goods production or
trading or service provision under law. Particularly for incomes from
agricultural production, forestry, salt-making, aquaculture and fishing
activities, personal income tax will only be imposed on individuals who do not
fully satisfy the conditions for tax exemption specified in Clause 5, Article 4
of this Decree.
b) Incomes from independent
professional activities of individuals possessing practice licenses or
certificates under law.
2. Incomes from salaries or wages
receivable by employees from their employers, including:
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b) Allowances and subsidies, except for
the following allowances and subsidies:
- Allowances and subsidies of monthly
preferential treatment and lump-sum subsidies as prescribed by law on preferential
treatment of persons with meritorious services;
- Monthly subsidies and lump-sum
subsidies for subjects joined in resistance, protection of Mother Land,
international missions, voluntary youth persons already finished mission;
- National defense and security
allowances; subsidies appliable to armed forces;
- Hazard or danger allowances for
persons working in branches, occupations or jobs at places where exist
hazardous or dangerous elements;
- Allowances for attraction of
laborers to work in certain branches or in certain regions;
- Subsidies for sudden difficulties,
subsidies for laborers suffering from labor accidents or occupational diseases;
lump-sum maternity or child adoption allowances; subsidies for working capacity
decrease, lump-sum retirement allowances, monthly
survivorship allowances, severance and job loss allowances, unemployment
subsidies and other allowances, subsidies as prescribed in the Labor Code and
the Law on Social insurance;
- Subsidies for subjects enjoyed
social protection as prescribed by law;
- Serving allowances for senior
leaders;
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- Allowances for health officials of
hamlets, villages;
- Allowances according to specific
characteristic of trades;
Allowances and subsidies not
accounted as taxable incomes specified at this Point must be prescribed by
competent state agencies.
c) The received remunerations under
forms as: brokerage commissions, payments for participation in schemes or
projects, royalties, and other commissions, remunerations;
d) Sums of money earned from
participation in business associations, boards of directors, control boards,
management boards, associations, professional clubs and other organizations;
dd) Other monetary or non-monetary
benefits other than salaries and wages paid by employers and taxpayers are
beneficiaries in any form:
- House rents, charges for
electricity, water and associated services (if any);
- Accumulation premiums from life
insurance, other non-compulsory insurances, accumulation amount of contribution
in the voluntary retirement fund, which are bought or paid for employees by the
employers. Before paying the insurance amount, pensions to individuals,
insurers, companies managing the voluntary retirement fund are responsible for
withholding tax at the rate of 10% for accumulation premiums,
accumulation amount of contribution in fund corresponding to part that has been
purchased or contributed for employees by the employers, from July 01,
2013;
- Membership fees and charges for
other services provided for individuals at the request, such as:
Healthcare, entertainment, sports, recreation, beauty care;
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e) Monetary or non-monetary bonuses
or rewards in any form, including also bonus securities, except for the
following bonuses or rewards:
- Rewards accompanying honorary
titles conferred by the State, including also those accompanying emulation
titles and other commendation and reward forms under the law on emulation and
commendation;
- Rewards accompanying international
or national prizes recognized by the Vietnamese State;
- Rewards for technical renovations,
innovations or inventions recognized by competent state agencies;
- Rewards for detection of and
reporting on illegal acts to competent state agencies.
g) Not count in taxable incomes for
the following amounts:
- The support amounts of the
employers for the employees and the employees’ relatives (parents, spouses, and
children) so as to pay for medical examination and treatment involving
dangerous diseases;
- The received amounts under the
regime involving use of travel means in state agencies, public non-business
units, party’s organizations, mass associations;
- The received amounts under the
regime of official-duty houses as prescribed by law;
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- Amounts for shift meals for
employees paid by the employers not exceeding the level set by the Minister of
Labor, Invalids and Social Affairs.
- Amount of buying the round-trip
flight tickets paid on behalf (or paid) by the employers for employees being foreigners,
employees being Vietnameses working abroad to go back home country for once
annual leave;
- Study charges for children of
foreign employees to study in Vietnam, children of the Vietnamese employees
working abroad to study in foreign country at the education grade from early
childhood education to upper secondary education paid on behalf by the
employers.
3. Incomes from capital investment,
including:
a) Loan interests;
b) Share dividends;
c) Incomes from capital investment in
other forms, including also capital contributions in kind, reputation, land use
rights, creations or inventions; except for government bond interests.
4. Incomes from capital transfer,
including:
a) Incomes from transfer of capital
holdings in economic organizations;
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c) Incomes from capital transfer in
other forms.
5. Incomes from transfer of real
estate, including:
a) Incomes from transfer of rights to
use land and assets attached to land, including construction works formed in
future;
b) Incomes from transfer of the right
to own or use residential houses, including residential houses formed in
future;
c) Incomes from transfer of the right
to lease land or water surface;
d) Other incomes earned from transfer
of real estate in all forms;
Taxable incomes at this clause
include incomes from authorization for management of real estate which the
authorized persons have the right to transfer real estate or have the right as
of the owner of real estate as prescribed by law.
6. Incomes from won prizes in cash or
in kind, including:
a) Lottery winnings;
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c) Betting or casino winnings;
d) Winning in prized games and
contests and other forms of winning.
7. Incomes from copyright, including:
a) Incomes from assignment or
licensing of intellectual property objects: copyright and related rights;
industrial property rights; rights to plant varieties;
a) Incomes from technology transfers:
technical know-how, technical knowledge, solutions to production
rationalization and technological renewal.
8. Incomes from commercial
franchising under the Commercial Law.
9. Incomes from inheritances that are
securities, capital holdings in economic organizations or business
establishments, real estate and other assets subject to ownership or use
registration.
10. Incomes from gifts that are
securities, capital holdings in economic organizations or business
establishments, real estate and other assets subject to ownership or use
registration.
Article 4.
Tax-exempt income
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2. Incomes from transfer of
residential houses, rights to use residential land and assets attached to
residential land received by individuals who have only one residential house or
right to use residential land in Vietnam.
The transfer individuals
who have only one residential house or right to use residential land in Vietnam
as prescribed in this clause must satisfy the following conditions:
a) At the time of transfer,
individuals have only right to own, right to use one residential house or one
residential land plot (including case of possessing residential house or
construction works attached to that land plot);
b) Duration for individuals to have
right to own, right to use residential house or residential land which is
counted to time of transfer is not less than 183 days;
c) Residential house or/and right to
use resident land are transferred entirely;
Determination of right to own, right
to use the residential house, residential land are based on certificate of
right to own, right to use the residential house, residential land.
Individuals who have residential house, residential land transferred
shall be responsible for declaration and take responsibilities before law for
accuracy of declaration. If competent agencies detect wrong declaration,
individuals will not be exempted tax and be handled as prescribed by law.
3. Incomes from value of the right to
use land of individuals who are assigned land by State not required to pay
money or reduced land levy shall comply with provisions of law.
4. Incomes from receipt of
inheritances or gifts that are real estate (including resident houses and
construction works formed in future as prescribed by law on real estate
business) between: spouses; parents and their children; adoptive parents
and their adopted children; fathers-in-law or mothers-in-law and daughters-in-law
or sons-in-law; grandparents and their grandchildren; or among blood siblings.
5. Incomes of households and
individuals directly engaged in agricultural or forest production, salt making,
aquaculture, fishing of aquatic products not yet processed into other products
or preliminarily processed.
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a) Having lawful land or water
surface use rights for production, and directly engaging in agricultural or
forest production, salt making or aquaculture. For fishing activities,
they must have the right to own or use ships, boats and fishing gears and
directly engaging in these activities;
b) They actually reside in localities
where agricultural or forest production, salt making or aquaculture activities
are conducted under the law on residence.
6. Incomes from conversion of
agricultural land allocated by the State to households and individuals for
production.
7. Incomes from interests on deposits
at banks or credit institutions or interests from life insurance contract.
8. Incomes from foreign exchange
remittances.
9. Salary or wage amounts paid for
night shift and overtime work, which are higher than those paid for day shifts or prescribed working hours
under law.
10. Retirement pensions that are paid
by Social Insurance Fund under the Law on Social Insurance, and pensions
received monthly from the voluntary retirement Fund. Individuals residing and
working in Vietnam are eligible for exemption from personal income tax on
pensions paid by foreign countries.
11. Incomes from scholarships,
including:
a) Scholarships granted from the
state budget;
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12. Incomes from indemnities paid
under life insurance policies, non-life insurance policies, compensations for
labor accidents, compensations paid by the State and other compensations as
provided for by law.
13. Incomes received from charity
funds licensed or recognized by competent state agencies and operating for
charity, humanitarian and non-profit purposes.
14. Incomes received from
governmental or non-governmental foreign aid for charity or humanitarian
purposes approved by competent state agencies.
The Ministry of Finance shall provide
procedures and dossiers for identification of tax-exempt incomes stated in this
Article.
Article 5. Tax
reduction
1. Taxpayers who face difficulties
caused by natural disasters, fires, accidents or severe diseases and affecting
their tax payment ability may be considered for tax reduction corresponding to
the extent of damage they suffer from but not exceeding payable tax amounts.
2. The Ministry of Finance shall
provide procedures and dossiers for and consideration of personal income tax
reduction specified in this Article.
Chapter 2.
TAXED GROUNDS
FOR A NUMBER OF KINDS OF INCOME OF RESIDENT INDIVIDUALS
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Article 6. Taxed
incomes from business activities, salaries or wages
1. Taxed incomes from business
activities, salaries or wages are determined to be equal to taxable incomes
from business activities, salaries or wages specified in Articles 7 and 11 of
this Decree minus (-) the following amounts:
a) Premiums of social insurance,
health insurance, unemployment insurance, professional liability insurance for
some professions subject to compulsory insurance, voluntary retirement fund
The maximum premium level of
the voluntary retirement fund that is deducted from taxed incomes
specified in this clause does not exceed one million VND/month (12 million
VND/year) in acordance with guide of the Ministry of Finance;
In case where individuals residing in
Vietnam but working abroad and having incomes from business, wages, salaries
abroad have participated in buying compulsory insurances as prescribed by
countries where individuals pay these insurance types such as social insurance,
health insurance, unemployment insurance, professional liability insurance for
some professions subject to compulsory insurance, individuals are entitled to
deduct these premiums in the taxable income when defining taxable incomes from
business, wages, salaries.
b) Reduction based on family
circumstances specified in Article 12 of this Decree;
c) Contributions to charity funds,
humanitarian funds and study promotion funds specified in Article 13 of this
Decree.
2. Taxed incomes of individuals who
earn taxable incomes from both business activities and salaries or wages will
be the total of their taxable incomes from business activities plus (+) their
taxable incomes from salaries or wages minus (-) the amounts specified at Points
a, b and c, Clause 1 of this Article.
Article 7.
Taxable incomes from business activities
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Article 8.
Turnover for calculation of taxable incomes from business activities
1. Turnover for calculation of
taxable incomes from business activities means the total of sales, processing
remuneration, commissions, goods or service provision charges generated in a
tax period.
The time of determination of turnover
is the time of transfer of ownership of goods or completion of services or the
time of making goods sale or service provision invoices, regardless of whether
such turnover has been collected or not.
2. In some cases, turnover for
calculation of taxable incomes is specified as follows:
a) Turnover of goods sold by
installment payment is determined according to selling prices of goods sold by
lump-sum payment exclusive of deferred payment interest;
b) Turnover of goods or services used
for exchange or donation is determined according to the selling price of the
same or equivalent product, goods or service at the time of exchange or
donation;
c) Turnover from goods processing
means sums of money earned from processing activities, covering remuneration,
costs of fuel, power and auxiliary materials and other expenses for the goods
processing;
d) Turnover from lease of assets
means rents periodically paid by lessees under lease contracts. In case
lessees pay rents in advance for many years, turnover for calculation of
taxable incomes may be allocated to the number of years of advance rent payment
or determined according to lump-sum rent payment;
e) Turnover for calculation of
taxable incomes in other cases shall be specified by the Ministry of Finance.
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1. Reasonable expenses specified in
this Article must be actually paid amounts involving individuals’ production
and business activities, accompanied with sufficient invoices and vouchers
under law.
2. Deductible reasonable expenses
include:
a) Salaries, wages, allowances,
remunerations and other payments to laborers;
Salaries or wages of individuals who
are heads of business households are not accounted as deductible reasonable
expenses.
b) Expenses for raw materials,
materials, fuels, energy and goods actually used for the production and trading
of goods or provision of services related to the generation of turnover and
taxable incomes in a period, which shall be calculated according to their
reasonable consumption rates and actual ex-warehousing prices determined by
business households or individuals themselves that shall be held responsible
before law;
c) Expenses for depreciation, regular
repair and maintenance of fixed assets used for the production and trading of
goods or provision of services. The fixed asset depreciation level is
determined based on the value of fixed assets and depreciation duration as
specified by the Ministry of Finance.
d) Paid interests on loans for
production and business activities directly related to the generation of
turnover and taxable incomes;
dd) Management expenses;
e) Taxes, charges, fees, land rents
payable under law for production, business or service activities except for
personal income tax and other taxes, charges, fees and revenues not be counted
in expenses as prescribed by relevant law;
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The Ministry of Finance shall specify
other reasonable expenses which are deductible upon calculation of taxable
incomes.
Article 10.
Taxable incomes and taxed incomes of business individuals who fail to strictly
comply with regulations on accounting, invoices and documents
1. For business individuals who fail
to strictly comply with regulations on accounting, invoices and documents and
cannot calculate turnover, expenses and taxable incomes, competent tax offices
shall assess turnover and the ratio of taxable incomes in order to determine
taxable incomes suitable to each production or business line.
2. For business individuals who may
make accounting only for turnover, fail to make accounting for expenses,
turnover for calculation of taxable incomes is determined according to
provision in Article 8 of this Decree. Taxable income shall be determined
according to the fixed level by tax offices.
3. The Ministry of Finance shall
specify determination of turnover and the determined level of taxable income on
turnover.
Article 11.
Taxable incomes from salaries or wages
1. Taxable incomes from salaries or
wages are determined according to Clause 2, Article 3 of this Decree.
2. Time of determination of a taxable
income from salary or wage is the time when an employer pays income to a
taxpayer or when a taxpayer receives income.
Article 12.
Reduction based on family circumstances
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1. Levels of reduction based on
family circumstances:
a) Level of reduction for a taxpayer
himself/herself is VND 9 milion/month (which is VND 108 million/year);
b) Level of reduction for each
dependant of a taxpayer is VND 3.6 million/month given from the month the
taxpayer's obligation to nurture the dependant arises.
If the National Assembly Standing
Committee adjust the levels of reduction based on family circumstances as
prescribed in clause 4 Article 1 of the Law amending and supplementing a number
of articles of the Law on personal income tax, the levels as regulated by the
National Assembly Standing Committee will be applied for the next tax period.
2. Each dependant may be counted only
once for tax reduction for a taxpayer in a tax year. In case several
taxpayers share a dependant they are obliged to nurture, they shall reach
agreement on registration of this dependant for family circumstance-based reduction
for one among them.
3. Persons and grounds to be
identified as dependants of taxpayers to have the nurture obligation specified
in clause 1 this Article are as follows:
a) Under-18 children (including blood
children, legally adopted children, step children of spouse);
b) Disabled children (including blood
children, legally adopted children, step children of spouse) who are aged 18
years or older and incapable of working;
c) Children (including blood
children, legally adopted children, step children of spouse) who are studying
at universities, colleges, professional secondary schools or job-training
schools, including children who are aged 18 years or older and are studying at
general education level and have no income or have incomes not exceeding the
level specified in Clause 4 of this Article;
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- Spouses of taxpayers;
- Blood parents or stepfather,
stepmother, legally adopted parents, spouse's parents of taxpayers;
- Other helpless individuals whom
taxpayers are obliged to directly nurture.
4. The income level serving as a
basis for identification of dependants to be counted for reduction based on
family circumstances is an average monthly income of VND 1,000,000 or less in a
year from all income sources.
5. Taxpayer shall themselves declare
the number of their dependants evidenced by lawful papers and be held
responsible before law for the accuracy of their declaration.
6. The Ministry of Finance shall
specify procedures and dossiers for declaration of dependants to be counted for
reduction based on family circumstances under this Article.
Article 13.
Reduction for charity or humanitarian donations
1. Resident individuals who earn
incomes from business activities, salaries or wages enjoy their charity or
humanitarian donations deductible from their taxable incomes, including:
a) Donations to organizations or
establishments that care for or nurture children in special plights, disabled
people and helpless elderly people;
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2. Organizations, establishments and
funds specified at Points a and b, Clause 1 of this Article must be those
licensed or recognized by competent state agencies and operating for charity,
humanitarian, study promotion and non-profit purposes.
3. Charity or humanitarian donations
made in a year are deductible from taxable incomes of that year and must not be
carried forward for deduction from taxable incomes of the subsequent tax year.
Article 14.
Partially progressive tariff
1. The partially progressive tariff
applies to taxed incomes from business activities, salaries or wages.
2. The partially progressive tariff
is specified below:
Tax
grade
Taxed
income per year (VND million)
Taxed
income per month (VND million)
Tax rate (%)
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Up to 60
Up to 5
5
2
Between over 60 and 120
Between over 5 and 10
10
3
Between over 120 and 216
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15
4
Between over 216 and 384
Between over 18 and 32
20
5
Between over 384 and 624
Between over 32 and 52
25
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Between over 624 and 960
Between over 52 and 80
30
7
Over 960
Over 80
35
Section 2. INCOMES
FROM CAPITAL TRANSFER
Article 15.
Taxed incomes from transfer of contributed capital amounts
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2. Transfer price means a sum of
money receivable by an individual under a capital transfer contract.
3. Buying price of a transferred
capital amount means the value of that contributed capital amount at the time
of capital transfer to be equal total value of the initial contributed capital
and value of the contribution or supplementation purchase times.
4. Reasonable expenses related to the
generation of capital transfer income are actually paid expenses with lawful
invoices and vouchers, including:
a) Expenses for completion of legal
procedures necessary for the transfer;
b) Charges and fees paid by the
transferor into the state budget under law;
c) Other expenses.
Article 16.
Taxed incomes from securities transfer
1. A taxed income from a transfer of
securities is determined to be equal to the selling price minus (-) the buying
price of securities and expenses related to the transfer.
2. Selling prices of securities are
determined as follows:
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b) Selling prices of securities not
falling in case specified in point a this clause are prices of actual transfers
inscribed in transfer contract or prices according to accounting books of units
possessing the transferred securities at time of transfer.
3. Buying prices of securities are
determined as follows:
a) Buying prices of securities
allowed trading at the Stock Exchanges are prices of actual purchases at the
Stock Exchanges;
b) Buying prices of securities not
falling in case specified in point a this clause are prices of actual purchases
inscribed in transfer contract or prices according to accounting books of units
possessing the transferred securities at time of purchase.
4. Expenses related to the securities
transfer are actually paid expenses with lawful invoices and vouchers,
including:
a) Charges for securities transfer
and receipt of transferred securities;
b) Securities trust expense;
c) Other expenses.
Article 17. Tax
rates
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2. The tax rate for incomes from
securities transfer is 20% of taxed income of a whole year and applies only to
taxpayers that have documents, can determine their taxes incomes under Article
16 of this Decree. For taxpayers other than those specified above, the
applicable tax rate is 0.l% of the price of each securities transfer.
Section 3. INCOMES
FROM REAL ESTATE TRANSFER
Article 18.
Taxed incomes from land use rights transfer
1. Taxed income is determined to be
equal to the price of a land use right transfer minus (-) the cost price and
related reasonable expenses.
2. Land use rights transfer prices
are determined as follows:
a) Transfer prices are actual prices
stated in transfer contracts at the time of transfer;
b) In case actual prices are
unidentifiable or prices stated in transfer contracts are lower than land
prices stipulated by provincial-level People's Committees at the time of
transfer, transfer prices shall be determined according to land price brackets
set by provincial-level People's Committees.
3. Land use rights transfer cost
prices are determined in some specific cases as follows:
a) For land areas allocated by the
State with the collection of land use levy, land use rights transfer cost
prices are based on receipts of land use levy collected by the State;
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c) In case of land use rights
auction, land use rights transfer cost prices are winning bids;
d) For land areas with origin not
falling in cases stated in points a, b and c this clause, the land use rights
transfer cost prices are based on dossier of performing financial obligations
with State when being granted certificate of land use rights.
4. Reasonable expenses related to the
transfer of land use rights are actually paid expenses with lawful invoices and
vouchers, including:
a) Charges and fees prescribed by law
and related to the grant of land use rights;
b) Expenses for land revamp and
ground leveling (if any);
c) Other expenses directly related to
the transfer of land use rights.
Article 19.
Taxed incomes from transfer of real estate being land use rights associated
with construction works on land, including construction works formed in future
1. Taxed income is determined to be
equal to the transfer price minus (-) the cost price and related reasonable
expenses.
2. Transfer prices are specifically
determined as follows:
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b) In case where transfer prices are
not inscribed in contracts or the transfer prices inscribed in contracts are
lower than the prices stipulated by provincial-level People's Committees,
transfer prices are determined as follows:
- The value of transferred land is
determined according to land price brackets set by provincial-level People's
Committees at the time of transfer;
- The value of houses, infrastructure
works and architectures attached to land is determined under the prices to
calculate the registration fees of houses that are set by provincial-level
People's Committees. If the provincial-level People's Committees fail to
have regulations on prices to calculate the registration fees of houses, the
value is determined under the Construction Ministry's regulations on house
classification; capital construction standards and norms; the actual residual
value of works on land.
For construction works formed in
future, the value is determined under the rate of capital contribution on total
value of contract multiplied (x) with the price to calculate the registration
fee of construction works that are set by provincial-level People's Committees.
If the provincial-level People's Committees fail to have regulations on
unit prices, the value is applied according to the capital portion of investment
in works construction announced by the Ministry of Construction and being
applied at time of transfer.
3. Cost prices are determined to be
prices stated in transfer contracts at the time of purchase. In cases
where a real estate has no origin from receiving transfer, the cost prices are
determined under the dossier of performing financial obligation with State at
time of being granted certificate of ownership and use right of real estate.
4. Related reasonable expenses are
actually paid expenses with lawful invoices and vouchers, including:
a) Charges and fees prescribed by law
and related to the grant of land use rights;
b) Expenses for land revamp and
ground leveling;
c) Expenses for repair or renovation
of construction works on land;
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Article 20.
Taxed incomes from transfer of the right to own or use residential houses
1. Taxed income is determined to be
equal to the selling price minus (-) the buying price and related reasonable
expenses.
2. Selling prices are actual transfer
prices determined according to market prices and stated in transfer contracts.
In case where a house transfer price
stated in the transfer contract is lower than the price to calculate the house
registration fee set by the provincial-level People's Committees at time of
transfer or the transfer price is not stated in the transfer contract, the
transfer price will be determined under the price to calculate the house
registration fee set by the provincial-level People's Committees. For
transfer of residential houses formed in future, the transfer price is
determined to be equal to the rate of contributed capital on total value of
contract multiplied (x) with the price to calculate the house registration fee
set by provincial-level People's Committees.
3. Buying prices are determined to be
those stated in purchase contracts. For residential houses which
have no origin from receiving transfer or re-purchase, the buying prices are
determined under the dossier of performing financial obligation with State at
time of being granted certificate of ownership and use right of residential
houses.
4. Related expenses are actually paid
expenses with lawful invoices and vouchers, including:
a) Charges and fees prescribed by law
and related to the grant of house ownership;
b) Expenses for house repair,
renovation and upgrading;
c) Other expenses directly related to
the transfer of residential house.
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1. Taxed income from transfer of the
right to lease land or water surface is determined to be equal to the sublease
rate minus (-) the lease rate and related reasonable expenses.
2. Sublease rates are determined according
to actual rates stated in contracts.
In case sublease unit rates stated in
contracts are lower than lease rates prescribed by provincial- level Peoples
Committees by the time of sublease, rates shall be determined according to
lease rate brackets set by provincial-level People's Committees.
3. Lease rates are determined based
on lease contracts.
4. Related expenses are actually paid
expenses with lawful invoices and vouchers, including:
a) Charges and fees prescribed by law
and related to the right to lease land or water surface;
b) Expenses for land or water surface
revamp;
c) Other expenses directly related to
the sublease.
Article 22. Tax
rates
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2. In case taxpayers fail to identify
or fail to have dossier to determine cost prices and lawful documents for
determining related expenses, which serve as a basis for determining taxed
incomes, the tax rate of 2% of transfer prices is applied.
Section 4. INCOMES
FROM INHERITANCES OR GIFTS
Article 23.
Taxed incomes from inheritances or gifts
1. Taxed incomes from inheritances or
gifts is the value of an inherited asset or a gift, including: real
estate, another asset subject to compulsory registration of ownership or use rights,
including also securities or capital holding in an economic organizations or
business establishments, which exceeds VND 10 million received by a taxpayer
upon each time of inheritance or gift receipt.
2. The determination of taxed incomes
from various inherited assets or gifts must be based on the conformity with
market prices of these assets at the time of income generation, of which:
a) For securities being the inherited
assets or gifts:
- Taxed incomes are determined under
prices quoted at the Stock Exchanges on the date of
receipt of inheritances or gifts or the preceding date;
- For securities not allowed trading
at the Stock Exchanges, taxed incomes are determined under value stated in the
accounting books of company having securities on the date of receipt of
inheritances or gifts or the preceding date;
b) For capital holdings in economic
organizations or business establishments: The determination of taxed
incomes must be based on the holding capital value stated in accounting books
of these economic organizations or business establishments at the time of
receipt of inheritances or gifts or the preceding date;
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- The value of land is determined
according to land price brackets set by provincial-level Peoples Committees by
the time of receipt of inheritances or gifts;
- The value of houses, infrastructure
works and architectures attached to land is determined under the prices to
calculate the registration fees of houses that are set by provincial-level
People's Committees. If the provincial-level People's Committees fail to
have regulations on prices to calculate the registration fees of houses, the
determination of taxed incomes must be based on the Construction Ministry's
regulations on house classification; capital construction standards and norms;
the actual residual value of works on land.
d) For other assets: The
determination of taxed incomes must be based on prices of these assets or
assets of the same kind (if any).
Article 24. Time
of determination of taxed incomes
1. Time of determination of taxed
incomes from inheritances is the time when individuals do procedures for
register of the rights to own and use the inheritance assets which they
have received.
2. Time of determination of taxed
incomes from gifts is the time when individuals do procedures for register of
the rights to own and use assets being gifts which they have received.
Article 25. Tax
rates
The tax rate applicable to incomes
from inheritances or gifts is 10% of taxed incomes.
Section 5. INCOMES FROM WON
PRIZES
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Taxed incomes from won prizes and
time of determination of taxed incomes from won prizes shall comply with
Article 15 of the Law on personal income tax. Organizations paying prizes are
responsible for withholding of personal income tax from
the winner before paying prizes to the individuals winning prizes. If
organizations paying e-games with prizes, casino fail to identify the taxed
incomes of individuals won prizes to withhold tax, these
organizations shall pay tax on behalf of the won person according to the fixed
level on total amounts returned to individuals.
Based on provisions of law on tax
management, the Ministry of Finance shall provide the fixed level on total
amounts returned to individuals specified in this Article.
Chapter 3.
POLICIES ON
ADMINISTRATION OF PERSONAL INCOME TAX
Article 27. Tax
registration and grant of tax identification numbers
1. Individuals having taxable incomes
shall make tax registration with tax offices in order to be granted tax
identification numbers for themselves and for each dependant person from whom
they enjoy reduction based on family circumstances.
2. Organizations and individuals
paying taxable incomes shall make tax registration with tax offices in order to
be granted tax identification numbers. In case income-paying
organizations and individuals that are granted tax identification number before
the effective date of this Decree may continue using these tax identification
numbers.
Article 28. Tax
withholding
1. Tax withholding means that
income-paying organizations and individuals deduct payable tax amounts from
incomes of taxpayers before paying incomes.
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a) Incomes of non-resident
individuals, including also those who are not present in Vietnam;
b) Income from salaries, wages and
remunerations including remunerations from brokerage activity;
c) Incomes of individuals from operation
of insurance agents, lottery agents and multi-level goods sale;
d) Incomes from capital investment;
dd) Incomes from capital transfer of
non-resident individuals, transfer of securities;
e) Incomes from won prizes;
g) Incomes from copyright;
h) Incomes from commercial
franchising.
3. The Finance Ministry shall specify
cases subject to tax withholding and personal income tax withholding levels and
methods specified in this Article.
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1. Tax withholding does not apply to:
a) Incomes from business activities
of resident individuals;
b) Incomes from real estate transfer;
c) Incomes from the
contributed capital transfer of resident individuals;
d) Incomes from inheritances or gifts
of individuals.
2. In the cases specified in Clause 1
of this Article, taxpayers shall declare and pay tax directly to tax offices.
Article 30.
Declaration, payment and finalization of personal income tax
Income-paying organizations and
individuals and implementing tax withholding, and individuals having taxable
incomes as prescribed in the Law on personal income tax and Law amending and
supplementing a number of articles of the Law on personal income tax shall
implement tax declaration, payment and finalization as follows:
1. Monthly tax declaration and tax
payment are applicable to organizations and individuals paying the incomes and
implemented tax withholding for incomes specified in clause 2 Article 28 of
this Decree and total monthly withheld personal income tax amount under each
type of declaration is VND 50 million or more, except for case subject to the
quarterly tax declaration and tax payment.
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a) Organizations and individuals
paying the incomes and implemented tax withholding for incomes specified in
clause 2 Article 28 of this Decree but not subject to monthly tax declaration
and tax payment specified in clause 1 of this Article.
b) Business individuals or
individuals groups;
c) Incomes from wages, salaries paid
from foreign countries or paid by international organizations, Embassies,
Consulates in Vietnam but not yet implemented tax withholding.
3. Tax declaration and tax payment
upon each time of income generation are applied to:
a) Incomes from real estate transfer;
b) Incomes from capital transfer of
resident individuals;
a) Incomes from inheritances or
gifts;
d) Incomes from goods production and
business, and service provision of business individuals and individuals groups
which have been issued retail invoices by tax offices;
dd) Incomes generated abroad of
resident individuals, exclusive of incomes from wages or salaries;
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4. Annual tax declaration and tax
payment: Being applied to business individuals, individuals groups that pay tax
as prescribed in clause 1 Article 10 of this Decree.
5. Tax finalization
Income-paying organizations and
individuals; resident individuals having incomes from wages, salaries, or
business; resident individuals transferring securities and paying tax at the
tax rate of 20% on income shall declare annual tax finalization, except for the
following cases:
a) Individuals who have the payable tax
amounts less than the tax amounts temporarily paid quarterly and not request
for tax refund or tax offsetting for next period;
b) Individuals, and business
households that have only one income source and have performed tax payment as
prescribed in clause 1 Article 10 of this Decree;
c) Individuals, and business
households that have only income from house or land use right lease, and
have performed tax payment according to declaration at place having house or
land use right to lease;
d) Individuals having incomes from
wages,salaries regularly generated at an unit and having additional irregular
incomes at other places of which monthly average income in
year does not exceed VND 10 million and having been withheld at source by the
paying units, if these individuals have no demand, it is not required to
make tax finalization for these incomes;
e) Individuals having incomes from
wages, salaries and having additional incomes from house or land use right
lease with the monthly average turnover in year does not exceed VND 20 million
and having paid tax at place having houses or land use rights for lease,
if these individuals have no demand, it is not required to make tax
finalization for these incomes.
6. Individuals may delegate for income-paying
units to make tax finalization on behalf of them in case these individuals have
only one income source from wages, salaries generated in a unit or apart from
wages, salaries generated in a unit, individuals have other additional incomes
specified in points d, e clause 5 of this Article.
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Article 31.
Responsibilities of income-paying organizations, organizations where
individuals transfer capitals, organizations of securities depository and
issuance, Vietnamese organizations signing contract of purchasing services of
foreign contractors not operating in Vietnam for tax withholding, tax
declaration and information disclosure
1. Organizations, individuals are
respponsible for tax withholding when paying incomes to individuals as follows:
a) For incomes from salaries or wages
paid to individuals under labor contracts: On a monthly basis, income-paying
organizations and individuals that are responsible for tax withholding of each
individual, based on his/her monthly taxed income, and the partially
progressive tariff; temporarily-calculated reductions based on family circumstances
according to declaration of taxpayer, shall calculate the payable tax in month,
implement tax withholding and not required to take responsibility before law
for this declaration for temporary calculation of reduction based on
family circumstances. Income-paying organizations and
individuals shall implement tax declaration, tax payment into the State budget
as prescribed in clauses 1, 2 Article 30 of this Decree and in accordance with
law on tax administration.
b) For other wages and payments for
individuals who do not enter into labor contracts: Income-paying
organizations and individuals shall temporarily withhold tax at the rate of 10%
of paid incomes for individuals. Individuals whose incomes are subject to
temporary tax withholding under this Clause are not required to make monthly
tax declarations.
The Ministry of Finance shall specify
the income level serving as basis for tax withholding , temporary tax
withholding at the rate specified in this point.
2. Securities companies, commercial
banks where individuals deposit securities, organizations issuing securities
are responsible for tax withholding for securities transfer at the rate of 0.1%
of securities sale prices each time, including cases of tax payment at the tax
rate of 20% of incomes from transfer of securities specified in clause 2
Article 17 of this Decree.
3. Enterprises where individuals hold
the transferred contribution capital part are responsible for requesting
individuals to supply documents of having finished the tax liability for the
transferred capital part before doing procedures for changing list of members
contributed capital or list of shareholders. If enterprises perform procedures
for changing list of members contributed capital or list of shareholders due to
capital transfer without documents proving that individuals transfering their
capital have been finished their tax liability, enterprises where individuals
transfer capital shall be responsible for tax payment on behalf of these
individuals.
4. Organizations established and
operating in accordance with Vietnamese law (hereinafter abbreviated to
Vietnamese party) have entered into a contract of purchasing services of
foreign contractors which have entered into labor contracts with foreigners working
in Vietnam, the Vietnamese party shall be responsible for notifying the foreign
contractor of obligation in personal income tax payment for these foreign
employees and the responsibility for providing information about foreign
employees, including: List, nationalities, passport number, working
duration, affairs and incomes to the Vietnamese party for the Vietnamese
party’s provision to the tax offices within 7 days as from the date
foreign individuals begin working in Vietnam.
Article 32. Tax
refund
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Procedures for and dossier of tax
refund shall comply with law on tax administration.
Chapter 4.
IMPLEMENTATION PROVISIONS
Article 33.
Effect
1. This Decree takes effect on July
01, 2013.
2. This Decree replaces the
Government’s Decree No. 100/2008/ND-CP dated September 08, 2008, detailing the
implementation of a number of articles of the Law on personal income tax and
Article 2 of the Government’s Decree No. 106/2010/ND-CP dated October 28,
2010, amending and supplementing a number of articles of the Government’s
Decree No. 85/2007/ND-CP dated May 25, 2007, detailing the
implementation of a number of articles of the Law on Tax administration and the
Decree No. 100/2008/ND-CP.
Article 34.
Organization of implementation
1. The Ministry of Finance shall
guide implementation of this Decree.
2. Ministers, heads of
ministerial-level agencies, heads of government-attached agencies and
presidents of provincial/municipal People's Committees and relevant
organizations and individuals shall implement this Decree.
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