Công văn 801/TCT-TNCN

To: Provincial Departments of Taxation

Pursuant to the Law on Personal income tax and the Law on Tax administration, taxpayers who have to prepare annual statement of personal income tax (PIT) shall prepare the annual statement within 90 days from the end of the calendar year.

Pursuant to Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance, Circular No. 119/2014/TT-BTC dated August 25, 2014; Circular No. 151/2014/TT-BTC dated October 10, 2014, Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance and their instructional documents, General Department of Taxation hereby provides guidelines for preparation of annual statements of PIT of 2015 and issuance of to dependents’ taxpayer ID numbers (TIN):

I. Annual statement makers:

1. Individuals earning incomes from salaries and/or remunerations (hereinafter referred to as income earner)

A resident income earner shall prepare an annual statement of additional tax or overpaid tax which will be refunded or offset against tax incurred in the next period, except in the following cases:

- Tax incurred by the individual is smaller than paid tax without a request for tax refund or offsetting.

- Regarding an income earner who has an employment contract for at least 03 months with an employer, if he/she also earns external incomes but the average monthly income in the year does not exceed VND 10 million and 10% tax has been deducted by the income payer(s), such income may be excluded from the annual tax statement.

- Where an employer buys life insurance (except for voluntary pension insurance) or other types of voluntary insurance without accumulated insurance premium for an individual and 10% PIT on the amount of insurance premium paid by the employer, as specified in Clause 2 Article 14 of Circular No. 92/2015/TT-BTC has been deducted by the employer or insurer, such income may be exempt from the annual tax statement.

2. Organizations paying salaries and/or remunerations as incomes (hereinafter referred to as income payer)

- An income payer shall prepare annual tax statements and prepare annual tax statements if authorized by income earners, whether tax is deducted or not. An organization that does not pay salaries and remunerations in 2015 does not have to prepare annual PIT statements.

- Where a income payer undergoes division, amalgamation, merger, conversion, dissolution, or bankruptcy under the Law on Enterprises, terminal statements of deducted PIT shall be prepared within 45 days from the date of division, amalgamation, merger, conversion, dissolution, or bankruptcy and issue documents proving tax deduction to the employees as the basis for them to prepare their annual PIT statements. If case of enterprise conversion, if the transferee inherits the transferor’s tax liabilities (e.g. conversion of a limited liability company into a joint-stock company and vice versa; conversion of a wholly state-owned enterprise into a joint-stock company and other cases defined by law), the transferor is not required to prepare annual tax statements up to the date of the decision on enterprise conversion and shall not issue tax deduction documents to employees who are moved from the transferor to the transferee enterprise; The transferee shall prepare annual tax statements as prescribed.

After restructuring of an enterprise (division, consolidation, merger, conversion), if employees moved from the transferor to the transferee authorize the transferee to prepare annual tax statements at the end of the year, the transferee shall collect tax deduction documents issued by the transferor as the basis for reckoning the total tax deducted and prepare annual tax statements on their behalf.

Where an organization that is dissolved or shut down pays incomes but does not deduct PIT, it shall not prepare annual PIT statements and only provide the tax authority with a list of income earners in the year according to Form No. 05/DS-TNCN enclosed with Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance within 45 days from the date of the decision on dissolution or shutdown.

II. METHODS OF PREPARING ANNUAL PIT STATEMENTS

1. Income earner authorizing income payer to prepare annual tax statement

- An income earner may authorize the income payer to prepare his/her annual tax statement in the following cases:

+ The income payer who has an employment contract for at least 03 months with an income payer for which he/she is working at the time of authorization (even if he/she has worked for less than 12 months) may authorize the income payer to prepare an annual statement of PIT on the income paid by such income payer, even if he/she also earns income from life insurance (except voluntary pension insurance) and other types of insurance with accumulated insurance premium from which 10% PIT has been deducted.

+ In case of restructuring payer (division, consolidation, merger, conversion) of the income, an employee who is moved from the transferor to the transferee may authorize the transferee to prepare an annual statement of PIT, including PIT on the income paid by the transferor, if he/she does not receive salary or remuneration from any other employer in the year. The aforesaid provisions also apply to employees who are moved within a group, corporation, parent company-subsidiary company relationship, or between the headquarters and branches.

+ Regarding a salary earner who has an employment contract for at least 03 months with an income payer and also earns external incomes, if the average monthly income in the year does not exceed VND 10 million and 10% tax has been deducted by the income payer(s), he/she may authorize the income payer with which the said employment contract is concluded to prepare an annual tax statement which includes external incomes. He/she may otherwise prepare the annual tax statement for the external incomes himself/herself at a tax authority.

Example 1: In 2015, Ms. A earns salaries under a long-term employment contract with Company X and an external income of VND 90 million from which 10% PIT has been deducted. Accordingly, Ms. A's average monthly income is smaller than VND 10 million. If Ms. A has to prepare an annual tax statement and does not wish to include the external income in the statement, she may authorize Company X to prepare the annual tax statement of 2015. Company X shall only prepare an annual tax statement for the income paid by Company X.

- Income earners shall use Form No. 02/UQ-QTT-TNCN enclosed with Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance to authorize preparation of annual tax statements and enclose it with photocopies of invoices and documents proving charitable contributions (if any).

If a large quantity of employees authorize an income payer to prepare their annual tax statements, it may compile a list of authorizing employees by completing Form No. 02/UQ-QTT-TNCN enclosed with Circular No. 92/2015/TT-BTC and bear responsibility for the truthfulness of the list.

2. Income earner directly submitting annual tax statement to a tax authority

- If an individual eligible to authorize the income payer to prepare the annual tax statement as instructed in (1) has received PIT deduction documents from the income payer, he/she shall not authorize the income payer to prepare the annual tax statement (unless it has revoked and destroyed the PIT deduction documents).

- An individual who is not eligible to authorize the income payer to prepare the annual tax statement as instructed in (1) shall directly submit an annual tax statement to a tax authority which includes every income earned in the year. Some cases of ineligibility to authorize preparation of the annual PIT statement:

+ An individual only has external income from which 10% tax has been deducted (even if there is only one source of external income) must not authorize annual tax statement preparation.

+ An income earner having an employment contract of at least 03 months with an income payer and also earns external income from which tax has not been deducted (whether the income is taxable or not) must not authorize annual tax statement preparation.

Example 2: In 2015, Mr. A earns salaries under an employment contract of more than 03 months with Company M. In March 2015, Mr. B earns an external income of VND 20 million from Company N from which 10% tax has been deducted; In October 2015, Mr. B earns an external income of VND 1.5 million from Company K which is not taxable. Accordingly, in 2015 Mr. B has an income from which tax has not been deducted, thus Mr. B must not authorize Company M to prepare his annual tax statement and shall directly submit the annual tax statement to a tax authority.

3. Adjustment after authorization of annual tax statement preparation

After an income payer has prepare the annual tax statement on behalf of an individual, if it is found that the individual has to directly prepare the annual tax statement, the income payer shall issue a tax deduction document to the individual without adjusting the annual PIT statement, and write this text at the lower left corner of the tax deduction document: “Công ty … đã quyết toán thuế TNCN thay cho Ông/Bà …. (theo ủy quyền) tại dòng (số thứ tự) … của Phụ lục Bảng kê 05-1/BK-TNCN” (“The annual PIT statement has been prepared by [company’s name] on behalf of Mr./Ms. … at [line number] line of Form No. 05-1/BK-TNCN”).

III. OTHER CONTENTS

1. Taxable income

Taxable income is determined in accordance with Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 119/2014/TT-BTC dated August 25, 2014; Circular No. 151/2014/TT-BTC dated October 10, 2014 and Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance. Below are some guidelines from General Department of Taxation:

- Payment for housing, electricity and water supply, and other services (if any) does not include: benefits in terms of housing, electricity and water supply, and other services provided free of charged by the employer for workers in a industrial park; housing built and provided free of charge by an employer for workers in a economic zone or disadvantaged area or extremely disadvantaged area.

Where an individual works at the office, his/her taxable income varies according to the house rent, depreciation cost, cost of electricity, water supply and other services in the ratio of the area occupied by the individual and the entire office area.

House rent, cost of electricity, water supply and other services paid by the employer on behalf of an employee shall be included in taxable income. Nevertheless, such income must not exceed 15% of total taxable income earned exclusive of house rent, cost of electricity, water supply and other services, regardless of income payer.

- Benefits and allowances not included in taxable income shall be separately enumerated as the basis for determination of salary/remuneration subject to PIT according to Dispatch No. 1381/TCT-TNCN dated April 24, 2014 of General Department of Taxation.

2. Average monthly assessable income

- When preparing an annual tax statement, average monthly assessable income is equal to income of the whole year (12 months) minus (-) total exemption in the year divided by (:) 12 months:

- If the income earner is a national of a country or territory which has a double taxation agreement with Vietnam, PIT shall accumulate from the month of arrival in Vietnam, if he/she arrives in Vietnam for the first time, until the month in which the employment contract expires and he/she leaves Vietnam (rounded to a full month).

Example 3: In 2015, Mr. D who is a Japanese national comes to Vietnam for the first time on March 05, 2015 under an employment contract with Company X. The contract expires and Mr. D leaves Vietnam on November 25, 2015. Mr. D receives a monthly income of VND 70 million from both companies in Vietnam and Japan. Mr. D does not claim any dependent. Mr. D stays in Vietnam for 265 days from March 05, 2015 to November 25, 2015.  Mr. D is considered a resident of Vietnam in 2015. Before leaving Vietnam on November 25, 2015, Mr. D prepares an annual PIT statement in Vietnam:

- Total taxable income in 2015: VND 70 million x 9 months = VND 630 million

- Personal exemption in 2015:

VND 9 million x 9 months = VND 81 million

- Assessable income in 2015:

VND 630 million – VND 81 million = VND 549 million

- Average monthly assessable income in 2015:

VND 549 million: 9 months = VND 61 million.

3. Converting PIT-exclusive income into PIT-inclusive income

Instructions on converting PIT-exclusive income into PIT-inclusive income are provided in Clause 1 Article 14 of Circular No. 92/2015/TT-BTC.

4. Exemptions

Instructions on exemptions deducted from taxable income before calculating assessable income are provided in Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 and Article 15 of Circular No. 92/2015/TT-BTC dated June 15, 2015. To be specific:

4.1. Claiming personal exemption:

- In a tax period, an individual who has not claimed personal exemption or has claimed personal exemption for less than 12 months may claim personal exemption for 12 months if he/she prepares the annual tax statement properly.

Example 4: From January 2015 to April 2015, Ms. E does not earn any salary or remuneration. From May 2015 to December 2015, Ms. E earns salaries/remunerations under an employment contract of longer than 03 months with company A. Thus in 2015, Ms. E may claim personal exemption from May 2015 to December 2015 inclusive (the months in which income is earned). If Ms. E prepares an annual tax statement, she may claim personal exemption for 12 months.

- If the income earner is a national of a country or territory which has a double taxation agreement with Vietnam, claimable personal exemption shall vary according to the number of months in which PIT is incurred in Vietnam as prescribed.

Example 5: Mr. F is a foreigner who comes to Vietnam for the first time on October 25, 2015. The contract expires and Mr. F leaves Vietnam on August 05, 2016. Mr. F stays in Vietnam for 285 days from October 25, 2015 to August 05, 2016.  In the first tax year (from October 25, 2015 to August 05, 2016), Mr. F is a resident of Vietnam and may claim personal exemption from October 2015 to August 2016 inclusive.

4.2. Claiming dependent exemption

Dependent exemption may be claimed from the month in which the taxpayer assumes the duty to provide care for such dependent as instructed in Circular No. 111/2013/TT-BTC and Circular No. 92/2015/TT-BTC To be specific:

- Exemption for a dependent who has been registered with adequate supporting documents specified in Point g Clause 1 Article 9 of Circular No. 111/2013/TT-BTC may be claimed in 2015, even if such dependent has not had a TIN issued by a tax authority.

- If the income earner is a national of a country or territory which has a double taxation agreement with Vietnam, claimable dependent exemption shall vary according to the number of months in which PIT is incurred in Vietnam as prescribed.

- Where a taxpayer registers dependent exemption after the day on which the duty to provide care is assumed but the “Claiming date” on Form No. 02/ĐK-NPT-TNCN enclosed with Circular No. 92/2015/TT-BTC is the same as the day on which the duty to provide care is assumed, exemption for such dependent may be claimed from that day without having to apply for another registration.

- Where a taxpayer registers dependent exemption after the day on which the duty to provide care is assumed and the “Claiming date” on Form No. 02/ĐK-NPT-TNCN enclosed with Circular No. 92/2015/TT-BTC is later than the day on which the duty to provide care and the taxpayer has to prepare an annual tax statement, Form No. 02/ĐK-NPT-TNCN has to be remade and enclosed with the annual tax statement in order to claim dependent exemption from that day.

Example 6: Mrs. K gives birth in March 2015. In August 2015, she registers dependent exemption. On Form No. 02/ĐK-NPT-TNCN the “Claiming date” is March 2015. Mrs. K may temporarily claim dependent exemption from August 2015. When preparing an annual tax statement, she may claim dependent exemption from March 2015 to December 2015 inclusive without having to apply for another registration.

Example 7: Mrs. K gives birth in March 2015. In August 2015, she registers dependent exemption. On Form No. 02/ĐK-NPT-TNCN the “Claiming date” is August 2015. Mrs. K may temporarily claim dependent exemption from August 2015. When preparing an annual tax statement, she has to remake Form 02/ĐK-NPT-TNCN and enclose it with the annual tax statement in order to claim dependent exemption from March 2015.

- Where a taxpayer has not claimed dependent exemption in the tax year, it may be claimed from the month in which the duty to provide care is assumed when the taxpayer submits an annual tax statement which contains adequate information about the dependent to the income payer. Accordingly, the income payer shall complete Form No. 05-3/BK-QTT-TNCN enclosed with Circular No. 92/2015/TT-BTC.

- Where a taxpayer assumes a duty to provide care for a dependent who is not covered in Point d.4, Clause 1 Article 9 of Circular No. 111/2013/TT-BTC (sibling, grandparent, aunt, uncle, etc.) the deadline for registration of dependent exemption is December 31, 2015. After that, such dependent exemption may not be claimed in 2015.

4.3. Criteria for identifying a disabled person or a person incapable of working as a dependent

A disabled person or a person incapable of working defined in Point dd.1.1 Clause 1 Article 9 of Circular No. 111/2013/TT-BTC are those regulated by regulations of law on the disabled, fatal disease sufferer, and people incapable of working. The list of fatal diseases shall be applied in accordance with Official Dispatch No. 6383/BTC-TCT dated May 18, 2015 of fatal disease sufferer eligible for PIT reduction.

4.4. Procedures and documents

4.4.1. Annual tax statement documents

Annual tax statement documents are specified in Point b.2 Clause 1, Point b.2 Clause 2 Article 16 of Circular No. 156/TT-BTC dated November 06, 2013, Circular No. 119/2014/TT-BTC dated August 25, 2014; Circular No. 151/2014/TT-BTC dated October 10, 2014 and Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance. To be specific:

- If an income payer does not provide tax deduction documents to income earners because it has been shut down, the tax authority shall process annual tax statements using the database of tax authorities without tax deduction documents.

- Where a taxpayer loses the tax deduction document, he/she may use a photocopy (retained by the income payer) as evidence of tax deduction and tax payment in the year when claiming tax refund or preparing the annual tax statement. The tax authority shall compare documents provided by the taxpayer with information on the database of tax authorities and relevant documents when processing applications for tax refunds and annual tax statements.

4.4.2. Places to submit annual tax statement documents

4.4.2.1. For income payers

According to instructions in Clause 1 Article 16 of Circular No. 156/2013/TT-BTC:

- A manufacturing or trading establishment shall submit tax statements to its supervisory tax authority.

- A central agency, agency affiliated to a Ministry, regulatory body, the People’s Committee of the province, provincial agency shall submit tax statements to the Provincial Department of Taxation of the province where its headquarters is located.

- An agency affiliated to the People’s Committee of a district, a district agency shall submit tax statements to the Sub-department of taxation of the district where its headquarters is located.

- A diplomatic agencies, international organization, representative office of a foreign organization shall submit tax statements to the Provincial Department of Taxation of the province where its headquarters is located.

4.4.2.2. For income earners

According to instructions in Point c Clause 3 Article 21 of Circular No. 92/2015/TT-BTC:

- An income earner who directly declares tax in the year shall submit the annual tax statement to the Provincial Department of Taxation where tax declarations are submitted in the year.

- Regarding an income earner who earns salaries/remunerations from more than one source and has to prepare the annual tax statement himself/herself:

+ The annual tax statement shall be submitted to the supervisory tax authority of the income payer where personal exemption is claimed. If the individual’s workplace is changed, the annual tax statement shall be submitted to the supervisory tax authority of the last income payer where personal exemption is claimed. If the individual’s workplace is changed, but the last income payer does not include personal exemption in the tax statement, the annual tax statement shall be submitted to the Sub-department of taxation of the district where the individual resides (whether temporarily or permanently).

Example 8: In 2015, Mr. S worked in Ho Chi Minh City and has to prepare his own annual PIT statement. In January 2016, Mr. S moved to Hanoi and worked at Company A, which is under the supervision of the Sub-department of taxation of Hoan Kiem district, and resided in Tay Ho district. Mr. S shall submit his annual PIT statement of 2015 to:

Sub-department of taxation of Hoan Kiem district if Mr. S claims personal exemption at Company A in 2015.

Sub-department of taxation of Tay Ho district if Mr. S does not claims personal exemption at Company A in 2015.

+ Where an individual has not claimed personal exemption at any income payer, the annual tax statement shall be submitted to the Sub-department of taxation of the district where he/she resides (whether temporarily or permanently).

- Where an individual does not have a employment contract or has a employment contract of less than 03 months, or has a contract to provide services at one or more than one place where 10% tax has been deducted, the annual tax statement shall be submitted to the Sub-department of taxation of the district where the individual resides (whether temporarily or permanently).

- Where in the year an individual earns salaries/remuneration from one or more than one source but is not working for any income payer when the annual tax statement is made, it shall be submitted to the Sub-department of taxation of the district where the individual resides (whether temporarily or permanently).

4.4.3. Annual tax statements submitted by an individual having more than one residence

Where an individual has more than one residence, he/she shall submit the annual tax statement at the Sub-department of taxation of any of the districts where his/her residences are located.

4.4.4. Responsibility of tax authorities to receive and process annual tax statements

Tax authorities shall receive and process annual tax statements in accordance with instructions above. Where a tax authority has recorded an individual’s annual tax statement into the tax administration application, such annual tax statement must not be returned and has to be processed.

Where an individual claims a refund of overpaid PIT according to the annual tax statement, the tax authority shall, pursuant to applicable regulations of law, not impose administrative penalties for late submission of the annual tax statement.

5. Deadline for submission of annual PIT statements

Annual tax statements shall be submitted within 90 days from the end of the calendar years.

Where a foreigner has to submit an annual tax statement before departing from Vietnam after his/her employment contract expires, the annual tax statement shall be submitted within 45 days from the date of departure.

6. Tax refund

6.1. Refund of PIT to income payers preparing annual tax statements on behalf of individuals are provided for in Article 28 of Circular No. 111/2013/TT-BTC dated August 15, 2013 and Article 23 of Circular No. 92/2015/TT-BTC dated June 15, 2015.

6.2. Refund of PIT to resident income earners preparing their own annual tax statements are provided for in Article 28 of Circular No. 111/2013/TT-BTC dated August 15, 2013 and Article 23 of Circular No. 92/2015/TT-BTC dated June 15, 2015.

6.3. Tax authorities shall refund PIT in accordance with procedures specified in Decision No. 905/QĐ-TCT dated July 01, 2011 of the Director of the General Department of Taxation and Official Dispatch No. 3228/TCT-KK dated August 12, 2014 on amendments to Decision No 905/QĐ-TCT dated July 01, 2011.

7. Annual tax statement application 2015

General Department of Taxation is upgrading supporting applications and processing annual tax statements according to new forms in Circular No. 92/2015/TT-BTC During the upgrade, tax authorities shall receive, inspect, confirm, and send data about annual tax statements of 2015 to the concentrated database of General Department of Taxation using newest forms in tax applications.

8. Completion of appendix to Form No. 05-3/BK-TNCN

- Tax authorities shall instruct income payer to adequately enumerate dependents for whom exemption is claimed in 2015 in the appendix of From No. 05-3/BK-TNCN.  For a dependent who already has a TIN, only information in [06], [07], [08], [09], [11], [14], [21], [22] is needed.

- Where an income payer requests advance issuance of TINs to dependents before the annual tax statement is submitted to ensure all dependents claimed in 2015 are declared:

+ The income payer shall send information about the dependents to the tax authority before the annual PIT statement of 2015 is sent by completing Form No. 16/TH of HTKK, iHTKK, and QTTNCN applications. According to information on Form No. 16/TH, the tax authority shall issue TINs to the dependents.

+ When submitting an annual tax statement, the income payer shall enumerate in Form No. 05-3/BK-TNCN dependents who already have TINs before the annual tax statement of 2015 is made and dependents who have not had TINs (including those who are enumerated in Form No. 16/TH but have not obtained TINs). A dependent who is enumerated in Form 16/TH and has received a notice of TIN issuance shall not be enumerated again in the appendix of Form 05-3/BK-TNCN.

+ Where a dependent is already in Form No. 05-3/BK-TNCN and prior issuance of a TIN is requested, the tax authority shall instruct the declarant to download data from 16/TH screen and send them to the tax authority.

Example 9: In 2015, Company A registered 1000 dependents, 400 among whom already had TINs before the annual tax statement 2015 was made. Company A had sent a request for prior issuance of TINs to 500 dependents using Form 16/TH.  There were only 450 notices of TIN issuance. In this case, when Company A sends the annual tax statement of 2015, only 400 dependents who already have TINs before and 150 dependents who have not obtained TINs (including 50 dependents who have not obtained their TINs as specified in Form No. 16/TH) shall be enumerated in Form No. 05-3/BK-TNCN.

- In case of changes to information about dependents, addition or removal of dependents, the income payer shall prepare an additional declaration as follows:

+ In case of changes to information about dependents, addition or removal of dependents without changing figures on Form No. 05/KK-TNCN and its appendixes, the income payer shall complete the dependent registration form which specifies the changes.

+ In case of changes to information about dependents, addition or removal of dependents that change figures on Form No. 05/KK-TNCN and its appendixes, the income payer shall:

++ Remake Form No. 05/KK-TNCN enclosed with revised appendixes (except for 05-3/BK-TNCN).

++ Specify addition/removal of dependents in the dependent registration form.

9. Issuance of TINs to dependents in annual tax statement of 2015

- According to appendix of Form 05-3/BK-TNCN and Form 16/TH, the tax authority shall issue TINs to dependents whose sufficient information are provided. The tax authority shall instruct the taxpayer to provide additional information about dependents whose information is insufficient. After annual tax statements are submitted, the application shall compile a list of income payers having many dependents who have not obtained TINs as a basis for tax authorities to provide instructions and carry out inspections.

- Issuance of TINs to dependents is provided for in Circular No. 80/2012/TT-BTC of the Ministry of Finance and Decision No. 329/QĐ-TCT dated March 27, 2014 of the Director of the General Department of Taxation.

10. Methods for submission of annual PIT statements of 2015

Tax authorities shall instruct taxpayer to submit their annual tax statements as follows:

+ A taxpayer who has registered for electronic tax declaration and submitted the electronic annual PIT statement (iHTKK) is not required to submit the physical statement because the use of digital signature already guarantees the legality of the statement.

+ A taxpayer who has not registered for electronic tax declaration shall submit directly the annual tax statement to the tax authority.

IV. IMPLEMENTATION

General Department of Taxation hereby requests Provincial Departments of Taxation to provide instructions in accordance with instructional documents of the Law on Personal income tax and this document. To be specific:

1. Dissemination content:

1.1. Tax authorities shall provide training in tax policies pertaining to preparation of annual PIT statements of 2015 for income payers.

1.2. Provide instructions for taxpayers on:

- Cases in which an annual tax statement has to be submitted;

- Procedures and documents for submission of annual tax statement;

- Preparation and sending of annual tax statements;

- Places to submit annual tax statements;

- How to calculate PIT.

2. Dissemination and support

Each Provincial Department of Taxation shall select any of the following methods to disseminate PIT laws:

- Use the website of the Provincial Department of Taxation.

- Cooperate with local media agencies to disseminate PIT laws and answer questions regarding PIT laws.

- Encourage taxpayers to submit annual PIT statements online.

- Implement measures to assists taxpayers in preparing and submitting their annual tax statement such as providing suitable locations, furniture, computers, personnel; directly or through the media providing instructions and answer questions regarding PIT policies, procedures, documentation (forms); assisting in preparing and sending annual tax statements; establishing a group to assists foreigners in submitting their terminal tax statements.

Provincial Departments of Taxation shall report difficulties during the implementation to General Department of Taxation./.