Nội dung toàn văn Official Dispatch No. 2970/TCT-TNCN on personal income tax declaration and final
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MINISTRY
OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No. 2970/TCT-TNCN |
Hanoi, July 20, 2009 |
OFFICIAL LETTER
ON PERSONAL INCOME TAX DECLARATION AND FINALIZATION BY INCOME PAYERS
To: Provincial-level Tax Departments
The General Department of Taxation has recently received official letters and opinions of some local Tax Departments inquiring on monthly declaration and finalization declaration of personal income tax (PIT) by income payers. Concerning this issue, the General Department of Taxation provides the following guidance:
1. Monthly PIT declaration:
- Item 2.1.1, Point 2, Section II, Part D of the Finance Ministry’s Circular No. 84/2008/TT-BTC of September 30, 2008, guides monthly PIT declaration by income payers as follows:
“Payers of PIT-liable incomes that withhold PIT under the guidance at Point 1, Section II, Part D above shall declare monthly PIT and submit PIT declarations to tax offices.”
Under the above guidance, in a month, if income payers withhold PIT amounts, they shall make monthly PIT declarations according to form No. 02/KK-TNCN (for incomes from salaries and wages) and submit them to tax offices under Circular No. 84/2008/TT-BTC.
In a month, if income payers do not withhold PIT, they are not required to make and submit PIT declarations to tax offices.
- Item 2.1.2, Point 2, Section II, Part D of Circular No. 84/2008/TT-BTC stipulates:
“Income payers that have a total monthly withheld PIT amount of below VND 5 million for each declaration may make and submit quarterly PIT declarations not later than the 30th day of the first month of the subsequent quarter.”
Provincial-level Tax Departments shall guide income payers in their localities to strictly comply with Circular No. 84/2008/TT-BTC.
2. PIT finalization:
Item 2.1.3, Point 2, Section II, Part D of the Finance Ministry’s Circular No. 84/2008/TT-BTC of September 30, 2008, guides PIT finalization declaration by income payers as follows:
“Payers of incomes subject to PIT withholding, regardless of whether there is any withheld PIT amount, shall declare PIT finalization. Specifically:
- PIT finalization declaration, form No. 05/KK-TNCN attached to this Circular, and detailed lists below:
+ List of salaries and wages paid to individuals working under labor contracts, form No. 05A/BK-TNCN attached to this Circular, regardless of whether these incomes are liable to PIT or not…
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The General Department of Taxation requests provincial-level Tax Departments to fully study and update policies and the Finance Ministry’s guidance on PIT and organize dissemination and training for their officers as well as income payers and taxpayers for proper implementation of the PIT Law.
The General Department of Taxation notifies the above guidance to provincial-level Tax Departments for information and compliance.-
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FOR
THE DIRECTOR GENERAL OF TAXATION |
