Công văn 2994/TCT-TNCN

To: Departments of Taxation of central-affiliated cities and provinces

On June 15, 2015, the Ministry of Finance issued Circular No. 92/2015/TT-BTC to provide guidelines for VAT and personal income tax incurred by residents doing business, amendments to some Articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax laws and the Government's Decree No. 12/2015/NĐ-CP dated February 12, 2015.

Departments of Taxation of central-affiliated cities and provinces (hereinafter referred to as provinces) are requested to disseminate this Circular among tax officials and local taxpayers especially the significant contents below:

I. AMENDMENTS TO TAX POLICIES APPLIED TO BUSINESSPEOPLE

1. For businesspeople paying flat tax

1.1 Determination of flat tax payers

According to Article 2 of Circular No. 92/2015/TT-BTC dated June 15, 2015 (hereinafter referred to as Circular No. 92/2015/TT-BTC):

From 2015, businesspeople (including business households) who pay flat tax are those who earn revenue from trading in goods/services in any field and sector prescribed by law, except businesspeople who pay tax whenever tax is incurred, individuals leasing out their property, individuals acting as agents selling at fixed prices, whether or not they do accounting and invoicing.

According to old regulations:

According to Article 8 of Circular No. 111/2013/TT-BTC dated June 15, 2015 (hereinafter referred to as Circular No. 111/2013/TT-BTC):

- Every businessperson that does not do accounting and invoicing shall pay flat tax.

- Every businessperson that does accounting and invoicing shall pay flat tax shall pay tax as declared.

1.2. Determination of taxable revenue under invoices by flat tax payers

According to Point a.2 Clause 2 Article 2 of Circular No. 92/2015/TT-BTC:

From January 01, 2016, every flat tax payer uses invoices of the tax authority shall determine taxable revenue according to the flat revenue and revenue on the invoice, regardless of separate invoices and invoice books.

According to old regulations:

According to Point a.1.2 Clause 1 Article 8 of Circular No. 111/2013/TT-BTC:

- If the flat tax payer uses invoice books: if the revenue on invoices is ≤ flat revenue, the taxpayer shall only pay flat tax; if the revenue on invoices is higher than flat revenue, the taxpayer shall pay tax on the amount in access of flat revenue in addition to flat tax.

- The flat-tax payer that uses invoices sold separately by the tax authority shall pay flat tax, declare and pay tax on the revenue on each invoice.

1.3. Businesspeople engaging in multiple business lines

According to Point b.3 Clause 2 Article 2 of Circular No. 92/2015/TT-BTC:

Businesspeople engaging in multiple business lines shall declare tax on each business line. If the taxpayer is not able to separate the business lines, the tax authority shall impose flat revenue upon each of them.

According to old regulations:

According to Point a.4 Clause 1 Article 8 of Circular No. 111/2013/TT-BTC:

Businesspeople engaging in multiple business lines shall apply the ratio of taxable income of the primary business line.

1.4. Adjustment of flat revenue

According to Point c Clause 4 Article 6 of Circular No. 92/2015/TT-BTC:

The flat tax payer that makes changes to the business in the year (business lines, scale, location, etc.) shall make an additional declaration in order for the tax authority to re-determine the flat revenue, flat tax, and other information about the businessperson for the rest of the tax year. If the businessperson does not change the business lines, the tax authority shall only re-determine the flat revenue applied to the rest of the tax year if, through inspection or verification, the tax authority determines that the flat revenue is changed by 50% or more. If business lines are changed, adjustment shall be made accordingly.

According to old regulations:

According to Clause 6 Article 21 of Circular No. 156/2013/TT-BTC:

If a household paying flat tax changes its business lines or scale, the tax authority shall adjust the flat tax and maintain it for the rest of the tax year, whether or not the revenue is changed by 50% or more.

2. Individuals leasing out their property

2.1. Determination of tax declarer:

According to Clause 1 and Clause 2 Article 8 of Circular No. 92/2015/TT-BTC:

- The property lessor declares tax directly, or

- The lessee declares and pays tax on behalf of the lessor if stipulated by the contract.

According to old regulations:

According to Article 22 of Circular No. 156/2013/TT-BTC:

The lessor must declare tax directly

2.2. Determination of tax period

According to Point a Clause 1 Article 8 of Circular No. 92/2015/TT-BTC:

- The taxpayer shall declare tax contract by contract. The taxpayer may include multiple contracts son the same declaration if the pieces of property leased out are under the management of the same local tax authority.

- Property lessors may declare tax according to the payment term or annually. Annual statement of tax on revenue from property lease is not required.

According to old regulations:

According to Article 22 of Circular No. 156/2013/TT-BTC:

- The taxpayer shall declare tax contract by contract at the tax authority of the administrative division where the leased property is located.

- The property lessor shall declare tax quarterly or by each contract and make annual statement of tax on property lease.

2.3. Tax declaration documents

According to Point b Clause 1 and Point b Clause 2 Article 8 of Circular No. 92/2015/TT-BTC:

The property lessor shall only enclose the photocopy of the lease contract with the first declaration.

According to old regulations:

According to Article 22 of Circular No. 156/2013/TT-BTC:

The individual must enclosed the photocopy of the lease contract with every declaration.

3. Lottery agents, insurance agents, multi-level marketing agents

3.1. Tax deduction and tax declaration at the lottery, insurance, or multi-level marketing company

According to Clause 1 and Clause 2 Article 9 of Circular No. 92/2015/TT-BTC:

- The lottery company, insurance company, or multi-level marketing company that pays commission to the person that directly signs the agent contract (hereinafter referred to as agent) shall deduct personal income tax (PIT) if the company determines that the commission paid to the agent in the calendar year exceeds VND 100 million. If the agent earns revenues from multiple sources in the year and estimates (or determines) that the total revenue exceeds VND 100 million per year, he/she may authorize the company to deduct tax from the commission even if the commission paid by the company is VND 100 million/year or lower.

- The lottery company, insurance company, or multi-level marketing company shall declare tax monthly or quarterly and is not required to make an annual statement of deduction of PIT incurred by their agents.

According to old regulations:

According to the Law on Personal income tax No. 04/2007/QH13 and the Law on Amendments to the Law on personal income tax No. 26/2012/QH13:

- There was not a PIT threshold for businesspeople. Therefore, before paying their agents, the company must declare tax according to the tax schedule in Clause 5 Article 7 of Circular No. 111/2013/TT-BTC if the pay exceeds VND 9 million.

- According to Clause 1 Article 26 of Circular No. 111/2013/TT-BTC: The lottery, insurance, and multi-level marketing companies paying their agents must make annual statements of deduction of PIT using form 06/KK-TNCN enclosed with Circular No. 156/2013/TT-BTC.

3.2. Annual tax declaration

According to Clause 2 Article 9 of Circular No. 92/2015/TT-BTC:

If the lottery, insurance, or multi-level marketing agent has to pay additional tax in case the company did not deduct tax because the revenue is below tax threshold, or the agent earns revenue from multiple sources and estimates (or determines) that the total revenue exceeds VND 100 million/year but does not authorize the lottery, insurance, or multi-level marketing company to deduct tax and pays tax on their behalf, the agent must make an annual tax declaration at the end of the year.

According to old regulations:

According to Point c Clause 1 Article 25 of Circular No. 111/2013/TT-BTC: The lottery, insurance, or multi-level marketing company has the responsibility to deduct tax before paying their agents and their agents shall not declare tax themselves.

4. Determination of tax threshold

According to Clause 2 Article 1, Point b and Point c Clause 1 Article 2, Point b Clause 1 Article 3, Point b and Point c Clause 1 Article 4, and Point b Clause 1 Article 5 of Circular No. 92/2015/TT-BTC:

- Businesspeople whose revenue in the year is VND 100 million and below shall not pay VAT and PIT.

- Businesspeople who do business as a group or household which owns a piece of property for lease shall not pay VAT and PIT if the total revenue is VND 100 million/year or lower. It is considered that the revenue is earned by only 01 representative of the group or household in the tax year.

According to old regulations:

According the Law on VAT, instructional documents thereof, and Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance:

- In 2015 and earlier, the 100 million threshold only applies to VAT. VAT shall be paid if the income earned is reaches the tax threshold.

- Assessable income of businesspeople who do business as a group or household which owns a piece of property for lease shall be income of each person to calculate personal deductions.

5. Businesspeople doing business in cooperation with other organizations

According to Point c Clause 1 Article 6 and Point b Clause 1 Article 7 of Circular No. 92/2015/TT-BTC:

- In case a businessperson engages in business cooperation with an organization using property under his/her personal ownership but is not able to determine revenue from the business, he/she may authorizes the organization to declare and pay flat tax on his/her behalf. The organization shall declare and pay flat tax on behalf of the person at its supervisory tax authority.

- In case a businessperson engages in business cooperation with an organization using property under his/her personal ownership and is able to determine revenue from the business, he/she may authorizes the organization to declare and pay flat tax on his/her behalf. The said organizations shall declare and pay tax on each transaction on behalf of the businessperson at its supervisory tax authority.

According to old regulations:

According to Clause 2 Article 16 of Circular No. 156/2013/TT-BTC: No specific instructions on declaration of tax by businesspeople who engage in business cooperation with other organizations are provided, so each person shall declare tax themselves.

II. AMENDMENTS TO REGULATIONS ON TAX ADMINISTRATION APPLIED TO BUSINESSPEOPLE

1. Publishing of information about businesspersons paying flat tax

Every year, Sub-departments of taxation of districts shall conduct a public enquiry into flat revenues and flat taxes of business households paying flat tax. The there will be two public enquiries, the first one for estimated rates, and the second one for official rates.

- By August 30, 2015, each Sub-department of taxation shall publicly post the list of business households that do not pay VAT and PIT, the list of business households that have to pay flat tax and their tax amounts at the Sub-department of taxation, the People’s Committee of the district, gates or suitable locations of the People’s Committees of the communes, offices of tax collector teams, management boards of markets, etc.; send the posted documents to the People’s Councils and offices of Fatherland Front of the district and communes therein; send form no. 01/CKTT-CNKD enclosed with the Circular No. each businessperson. Form No. 01/CKTT-CNKD shall be made in accordance with instructions in Point a.1 Clause 9 Article 6 of the Circular.

- From 2016, according to Clause 5, Clause 9, and Clause 10 Article 6 of Circular No. 92/2015/TT-BTC apart from being posted at tax authorities, the People’s Committees, management boards of markets and shopping malls, the Sub-department of taxation must send the posted documents as follows:

+ Sub-department of taxation of the district shall send posted documents of the 1^st and 2^nd enquiry to the People’s Councils and Fatherland Front Agencies of the district and receive feedbacks as the basis for adjusting flat revenues and flat taxes of local business households.

+ Sub-department of taxation of the district shall send the information sheet to each of the businesspeople and receive feedbacks as the basis for adjusting flat revenues and flat taxes of local business households.

Preliminary information sheets shall be sent to businesspeople within the district, including both businesspeople who have to pay tax and who do not. If the market, street, and neighborhood that has 200 businesspeople or fewer, the Sub-department of taxation shall print and hand out the information sheet to every businessperson. If the market, street, or neighborhood has more than 200 businesspeople, the Sub-department of taxation shall print and hand out the information sheet to not more than 200 businesspeople. If the market has more than 200 businesspeople, the Sub-department of taxation shall print and hand out the information sheet to each businessperson by their business lines.

+ Sub-department of taxation of the district shall conduct the 2^nd public enquiry by January 30 at the Sub-department of taxation and the People’s Committee of the district, gates or suitable locations of the People’s Committees of the communes, offices of tax collector teams, management boards of markets, etc. to facilitate receipt of information.

According to old regulations:

According to Article 21 of Circular No. 156/2013/TT-BTC:

- Sub-departments of taxation are not required to send documents of the public enquiries to the People’s Councils and offices of Vietnamese Fatherland Front of the districts and communes therein.

- Sub-departments of taxation of the district are not required to the information sheet to each of the businesspeople.

- Sub-departments of taxation are not required to post information about the 2^nd public enquiry at the People’s Committees, office of tax collector teams, management boards of markets, etc.

2. Sending tax notices to businesspeople

According to Point c Clause 5 ands Point a.1 Clause 9 Article 6 of Circular No. 92/2015/TT-BTC:

Tax notices (preliminary and official) shall be sent by tax authorities directly to every businessperson whether directly (taxpayers’ confirmation is required) or by express mail.

According to old regulations:

According to Article 21 of Circular No. 156/2013/TT-BTC:

Tax authorities shall send tax notices to businesspeople without requiring the taxpayers to directly receive them.

3. Responsibility of Department of Taxation of the province for directing, controlling determination of revenues and flat taxes of businesspeople under the management of Sub-departments of taxation

According to Clause 8 Article 6 of Circular No. 92/2015/TT-BTC Department of Taxation has the responsibility to use the tax administration database for analysis and assessment, and direct the making of tax registers of Sub-departments of taxation under its management as follows:

- Department of Taxation shall carry out annual inspections of at least 20% of Sub-departments of taxation in accordance with regulations on risk management of determination of flat revenues and flat taxes. Inspection results given by Provincial Departments of Taxation are one of the bases for Sub-departments of taxation to make and approve tax registers of flat tax payers.

- While performing its tasks, each Department of Taxation shall carry out periodic inspections of at least 10% of the Sub-departments of taxation in the first, second, and third quarter. The inspection result is the basis for estimating flat revenue and flat tax of the next year and for adjusting flat revenue and flat tax applied to the rest of the tax year if the revenue is changed by 50%.

- Contents of the inspection by Department of Taxation mentioned in Clause 8 of this Article include: inspection of the administration database; comparison of information about business registration and tax registration; inspection of at least 15% of local businesspeople, 100% businesspeople classified as risky according to the criteria prescribed in Point c Clause 12 Article 6 of this Circular.

According to old regulations:

According to Article 21 of Circular No. 156/2013/TT-BTC Department of Taxation does not have the responsibility for directing and controlling the making of tax registers of Sub-departments of taxation under its management.

4. Other regulations on tax administration of business households

According to Clause 12 Article 6 of Circular No. 92/2015/TT-BTC:

- The businessperson who hires 10 employees or more must establish an enterprise as prescribed by the Law on Enterprises. If the businessperson has not established an enterprise, the tax authority shall impose flat tax. The tax authority shall make and send the list of such businesspeople to the business registration authority.

- Tax authorities have the responsibility to issue taxpayer ID numbers (TIN) to businesspeople according to information on their tax declaration documents and follow tax administration procedures using the tax administration application of tax authorities.

- Departments of Taxation of provinces shall establish a set of risk criteria applied to flat-tax payers by type and area of tax payers, such as:

+ Flat-tax payers doing business at bordering markets;

+ Flat-tax payers selling building materials derived from natural resources (sand, stones, gravel, timber, timber products, etc.);

+ Businesspeople whose taxable revenues are unreasonable in comparison to costs (business areas, leases of business premises, value of assets, equipment, stores, warehouses, cost of electricity and water supplied), quantity of vehicles, employees, goods (goods purchased, displayed, in stock, etc.)

+ Flat-tax payers who hire 10 employees or more without establishing enterprises;

+ Flat-tax payers using invoices of tax authorities;

+ Flat-tax payers having 02 business locations or more;

+ Flat-tax payers having outstanding tax.

- Sub-departments of taxation have the responsibility to promptly update information about developments of flat-tax payers. On November 01 every year, Sub-departments of taxation of districts and Departments of Taxation of provinces must finish building the database about flat-tax payers (including those below tax threshold) based on information from taxpayers’ profiles, results of verification and inspection of tax authorities, and information provided by relevant regulatory agencies.

- General Department of Taxation shall provide guidance on procedures and methods for establishing and using the database about flat-tax payers according to regulations of the Ministry of Finance to serve risk management in tax inspection and tax collection.

According to old regulations:

According to Article 21 of Circular No. 156/2013/TT-BTC:

- Tax authorities were not required compile lists of businesspeople hiring 10 employees or more without establishing enterprises.

- Tax authorities were not required to apply the concentrated database to tax administration of business households under risk-based method.

5. Authorizing collection of tax from business households

According to Article 10 of Circular No. 92/2015/TT-BTC:

- Tax authorities of the administrative divisions in which electronic tax collection is not applied shall authorize other organizations to collect tax from flat-tax payers. The authorization must be made into a contract between the head of the tax authority and the organization authorized to collect tax (hereinafter referred to as authorized collector).

Authorize collectors include: management boards of markets, shopping malls, enterprises having nationwide networks that enable people to pay tax such as postal and telecommunication enterprises, electricity enterprises, etc.

- The Director of the General Department of Taxation shall organize the uniform authorization of tax collection nationwide according to applicable regulations on authorizing tax collection and regulations of this Article.

According to old regulations:

According to Official Dispatch No. 123/TCT-CC dated January 10, 2014 of General Department of Taxation on authorization of tax collection; supervisory tax authorities of business households paying flat tax shall collect tax directly without authorizing. In Hanoi and Ho Chi Minh City, tax authorities may authorize the People’s Committees of communes or management boards of markets to collect taxes from small business households in the areas where branches of banks and State Treasuries are few and not able to meet demands of business household until the end of 2014.

III. AMENDMENTS TO OTHER REGULATIONS ON PIT

1. Incomes not included in taxable income

1.1. Income from benefits

According to Clause 1 Article 11 of Circular No. 92/2015/TT-BTC:

Lump-sum moving allowances for Vietnamese people that have long-term residence overseas and then go back to work in Vietnam are not included in taxable income from wages.

According to old regulations:

According to Point b.9 Clause 2 Article 2 of Circular No. 111/2013/TT-BTC this allowance is not mentioned.

1.2. Optional insurance without accrual of premiums

According to Clause 3 Article 11 of Circular No. 92/2015/TT-BTC:

If the employer buys optional insurance without accrual of premiums for employees (including insurance of insurers that are not established under Vietnam’s law but permitted to sell insurance in Vietnam), such premiums shall not be included in taxable income of employees. Optional insurance without accrual of premiums includes insurance products such as health insurance, death insurance other than death insurance with return of premiums, etc.

According to old regulations:

According to Point dd.2 Clause 2 Article 2 of Circular No. 111/2013/TT-BTC:

There were no guidelines for the case the employer buys optional insurance without accrual of premiums for employees.

1.3. Expenditure on employee shuttles

According to Clause 4 Article 11 of Circular No. 92/2015/TT-BTC:

The expenditure on shuttling employees is not included in taxable incomes of employees.

According to old regulations:

According to Point dd.5 Clause 2 Article 2 of Circular No. 111/2013/TT-BTC:

Expenditure on private shuttle for each person shall be included in his/her taxable income. Expenditure on the shuttle serving a group of employees shall not be included in taxable income.

1.4. Expenditure on employees’ family affairs

According to Clause 5 Article 11 of Circular No. 92/2015/TT-BTC:

The amounts given by the income payer for employees’ family affairs shall comply with rules and regulations of the income payer and the guidance on determination of income subject to corporate income tax.

According to old regulations:

According to Point g Clause 2 Article 2 of Circular No. 111/2013/TT-BTC this income is not among those included in taxable income.

1.5. Income from profit of private companies and single-member limited liability companies

According to Clause 6 Article 11 of Circular No. 92/2015/TT-BTC:

Profits from capital investment of private companies and single-member limited liability companies are not included in taxable income.

According to old regulations:

According to Point c Clause 3 Article 2 of Circular No. 111/2013/TT-BTC:

Profits from capital contribution to single-member limited liability companies (under ownership of individuals) are considered taxable income from capital investment.

2. Conversion of taxable income into VND

According to Article 13 of Circular No. 92/2015/TT-BTC: Revenues and taxable incomes received in foreign currencies must be converted into VND at the buying rate of the bank where the person opens the transaction account at the time incomes are earned. In case a taxpayer does not have a transaction account in Vietnam, foreign currencies shall be converted into VND at the buying rate of Vietcombank at the time incomes are earned.

According to old regulations:

According to Article 5 of Circular No. 111/2013/TT-BTC:

Revenues and taxable incomes received in foreign currencies must be converted into VND at the average interbank exchange rate at the time incomes are earned.

3. Tax period of accrued premiums paid by the employer for employees

According to Clause 2 Article 14 of Circular No. 92/2015/TT-BTC:

- In case the employer buys life insurance (other than voluntary pension insurance) or other optional insurance with accrual of premiums, when the contract matures, the insurer shall deduct 10% tax from the accrual of premiums paid by the employer for the employee from July 01, 2013. In case the premium accrual is paid by instalments, 10% tax shall be deducted from each payment.

- In case the employer buys life insurance (other than voluntary pension insurance) or other optional insurance with accrual of premiums from insurers that are not established and operating under Vietnam’s law, the employer shall deduct 10% PIT from the premiums paid for the employees.

According to old regulations:

According to Clause 6 Article 7 of Circular No. 111/2013/TT-BTC:

- There were no instructions on time for tax deduction in case accrued premiums are paid by instalments.

- There were no instructions on the case the employer buys optional insurance for employees from insurers that are not established and operating under Vietnam’s law.

4. Calculation of tax on income from inheritance and/or gifts

According to Article 12 of Circular No. 92/2015/TT-BTC:

- Assessable income from an inheritance or gift being securities is the value of the inheritance or gift in excess of VND 10 million regardless of ticker symbols without any deductions at the time of registration of securities ownership transfer.

- If the person who receives the inheritance or gift being imported goods has to pay taxes on the import of such goods, the property value subject to PIT is the price imposed by the People’s Committee of the province at the time of registration of right to ownership or right to enjoyment of the property minus (-) taxes paid by the person during the import stage.

According to old regulations:

Circular No. 111/2013/TT-BTC does not deal with this issue.

5. Offsetting PIT paid on behalf of income earners against liability of income payers

According to Article 22 of Circular No. 92/2015/TT-BTC:

If tax is not completely offset, the income payer must pay tax arrears to state budget. If tax is overpaid after offsetting, it will be automatically offset against the tax payable of the next period by the tax authority. The income payer may also make a request for refund using form No. 01/ĐNHT enclosed with Circular No. 156/2013/TT-BTC and send it to the supervisory tax authority.

According to old regulations:

According to Article 33 of Circular No. 156/2013/TT-BTC:

If tax is overpaid after offsetting, the income payer may only claim a refund instead of offsetting it against tax payable of the next tax period.

IV. AMENDMENTS TO OTHER REGULATIONS ON ADMINISTRATION OF PIT

1. Responsibility to make statements of PIT

1.1. Converted enterprises

According to Clause 1 Article 21 of Circular No. 92/2015/TT-BTC:

In case of enterprise conversion, if the transferee inherits every tax liability of the old enterprise, the old enterprise is not required to make a PIT statement up to the time of issuance of the decision on enterprise conversion.

According to old regulations:

According to Point a.3 Clause 1 Article 16 of Circular No. 156/2013/TT-BTC:

Every payer of incomes subject to PIT has to make PIT statements.

1.2. For lottery companies, insurance companies, multi-level marketing companies; income payers that deduct tax on incomes from capital investment, securities transfer, copyright, franchise, prizes

According to Clause 2 Article 21 of Circular No. 92/2015/TT-BTC:

Lottery companies, insurance companies, multi-level marketing companies, income payers that deduct tax on incomes from capital investment, securities transfer, copyright, franchise, prizes only has the responsibility to deduct and declare tax in the year and are not required to make annual statements of tax deduction at the end of the year.

According to old regulations:

According to Point a.3 Clause 1 Article 16 of Circular No. 156/2013/TT-BTC:

Every payer of incomes subject to PIT has to make PIT statements.

1.3. Incomes exempt from annual statement

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

Employees shall not include PIT on incomes from optional insurance bought by the employer for them in the annual statements because 10% tax is already deducted.

According to old regulations:

There were no instructions on this issue.

2. Authorizing tax statement

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

If a foreign resident who finishes his/her employment contract in Vietnam has not made a tax statement before exit, he/she may authorize the income payer or another entity to make the tax statement according to Civil Code.

According to old regulations:

According to Point e.3 Clause 2 Article 26 of Circular No. 111/2013/TT-BTC:

The foreign resident who finishes his/her employment contract in Vietnam shall make and submit a tax statement to a tax authority before exit.

3. Changes of tax forms

Some forms of Circular No. 156/2013/TT-BTC are replaced by those provided in Appendix 02 of Circular No. 92/2015/TT-BTC The new forms are numbered and sorted by group of the same subjects and types. The number of forms of each group may be changed without changing the ordinal number.  To be specific:

- Forms with number 01 are for businesspeople.

- Forms with number 02 are for businesspeople declaring tax themselves on wages.

- Forms with number 03 are for businesspeople declaring tax themselves on real estate transfer.

- Forms with number 04 are for persons declaring tax on other incomes.

- Forms with number 05 are for income payers that deduct tax from employees’ wages.

- Forms with number 06 are for income payers that deduct tax from other incomes.

- Forms with number 06 are taxpayer’s requests (other than request for tax exemption or reduction).

- Forms with number 08 are related to tax exemption or reduction.

- Forms with number 09 are related to verification of dependants.

Departments of Taxation of provinces are responsible for implementation of Circular No. 92/2015/TT-BTC.