Circular [1]

providing guidance on THE implementation of the law on personal income tax, law on amendments to the law on personal income tax and decree No. 65/2013/ND-CP of the government of Vietnam elaborating the law on personal income tax and the law on amendments to the Law on personal income tax

Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance of Vietnam providing guidance on the implementation of the Law on Personal Income Tax, the Law on amendments to the Law on Personal Income Tax, and the Government's Decree No. 65/2013/ND-CP elaborating the Law on Personal Income Tax and the Law on amendments to the Law on Personal Income Tax, which comes into force from October 01, 2013, is amended and supplemented by:

1. Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance amending and supplementing certain Articles of Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance in order to simplify tax formalities, which comes into force from September 01, 2014.

2. Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance providing guidance on the implementation of Decree No. 91/2014/ND-CP dated October 01, 2014 of the Government on amendments to certain Articles of Decrees on tax, which comes into force from November 15, 2014.

3. Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

4. Circular No. 25/2018/TT-BTC dated March 16, 2018 of the Minister of Finance on guidelines for the Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 and amendments to certain Articles of the Circular No. 78/2014/TT-BTC dated June 18, 2004 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, which comes into force from May 01, 2018.

5. Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

...

...

...

Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 2007;

Pursuant to the Law on Amendments to the Law on Personal Income Tax No. 26/2012/QH13 dated November 22, 2012;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the Law on Amendments to the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Government’s Decree No. 65/2013/ND-CP dated June 27, 2013 elaborating the Law on Amendments to certain Articles of the Law on Personal Income Tax and Law on amendments to some Articles of the Law on Personal Income Tax;

Pursuant to Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government of Vietnam on guidelines for some Articles of the Law on Tax Administration and the Law on amendments to the Law on Tax Administration;

Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation (GDT);

The Minister of Finance hereby provides guidance on certain Articles of the Law on Personal Income Tax, Law on amendments to the Law on Personal Income Tax and Decree No. 65/2013/ND-CP of the Government of Vietnam elaborating the Law on Personal Income Tax and the Law on amendments to the Law on Personal Income Tax: [2]

...

...

...

GENERAL PROVISIONS

Article 1. Taxpayers

Taxpayers are residents and non-residents mentioned in Article 2 of the Law on Personal Income Tax, Article 2 of the Government's Decree No. 65/2013/ND-CP dated June 27, 2013 elaborating a number of Articles of the Law on Personal Income Tax and the Law on amendments to the Law on Personal Income Tax (hereinafter referred to as the Decree No. 65/2013/ND-CP) who earn taxable incomes as prescribed in Article 3 of the Law on Personal Income Tax and Article 3 of the Decree No. 65/2013/ND-CP.[3]

Taxable income is determined as follows:

Taxable income earned by a resident is the income earned within and beyond Vietnam’s territory regardless of the place where income is paid.[4]

Any individual who is a citizen of a country or territory that has entered into an agreement on avoidance of double taxation and prevention of tax evasion applicable to taxes imposed on incomes with Vietnam, and also a resident in Vietnam shall calculate personal income tax (PIT) from the month that the individual arrives at Vietnam (if the individual goes to Vietnam for the first time) to the month in which the individual leaves Vietnam after ending the employment contract (PIT shall be charged for the entire months) without following procedures for consular certification to avoid double taxation according to the double taxation avoidance agreement between the two countries.[5]

Taxable income of a non-resident is income earned in Vietnam, regardless of the place where income is paid and received.[6]

1. A resident is a person that meets one of the conditions below:

a) He/she has been present in Vietnam for at least 183 days in a calendar year or for 12 consecutive months from the first day of his/her presence in Vietnam (the date of arrival and date of departure are considered 01 day). The date of arrival and date of departure depend on the certification of the immigration agency on his/her passport (or laissez-passers) when he/she enters and leaves Vietnam. If the person enters and leaves Vietnam within one day, it will be considered a day of residence.

...

...

...

b) He/she has a regular residence in Vietnam in one of the following cases:

b.1) He/she has a regular residence according to regulations of law on residence:

b.1.1) For Vietnamese citizens: a regular residence is a certain place where that person regularly, stably and indefinitely lives and has been registered as a permanent residence as prescribed by regulations of law on residence.

b.1.2) For foreigners: a regular residence is the permanent residence written in the permanent residence card or the temporary residence when applying for the temporary residence card issued by a competent authority affiliated to the Ministry of Public Security.

b.2) He/she rents a house in Vietnam according to regulations of law on housing under a contract that has a term of at least 183 days in the tax year. To be specific:

b.2.1) A person who has no regular residence defined in Point b.1 Clause 1 of this Article will be considered a resident if he/she has rented a house or various houses in different locations for a total house lease period of at least 183 days in the tax year under various lease contracts.

b.2.2) The rented houses can be hotels, guesthouses, motels, offices, etc. whether they are rented by the person or their employer.

If the person has a regular residence in Vietnam according to this Clause but his/her actual presence in Vietnam is shorter than 183 days in the tax year and he/she fails to prove his/her residency in any country, that person will be considered a resident of Vietnam.

The residency in another country shall be proved by the Certificate of residence. If the person is a citizen of a country or territory that has signed a tax agreement with Vietnam and does not issue the Certificate of residence, that person shall present a photocopy of his/her passport to prove the period of residence.

...

...

...

3. Taxpayers in some specific cases are identified as follows:

a) Regarding a person that earns incomes from business:

a.1) If there is only one person whose name is registered in the Business Registration Certificate, the taxpayer shall be such person.

a.2) If multiple people whose names are registered in the Business Registration Certificate (group of business individuals) together do business, the taxpayers shall be all of them.

a.3) If multiple members of a household together do business but only one person has his/her name registered in the Business Registration Certificate, the taxpayer shall be the named person.

a.4) If the person or household does business without the Certificate of Business registration (or practice certificate/license), the taxpayer shall be the person doing business.

a.5) When leasing a house, the right to use land, water surface, and other property without business registration, the taxpayer shall be the person who owns the house, the right to use land, water surface and other property. If the house or the right to use land, water surface, and other property is under the ownership of multiple persons, the taxpayers shall be all the owners.

b) Regarding other individuals that earn taxable incomes.

b.1) When transferring real estate under a co-ownership, taxpayers are the co-owners of such real estate.

...

...

...

b.3) If the person that transfers the ownership, the right to use protected entities according to the Law on Intellectual property and the Law on Technology transfers is the co-owner or co-author, the taxpayers shall be owners and authors that earn incomes from such transfer.

b.4) If multiple persons participate in a franchise according to the Law on Commerce, the taxpayers are all persons that earn incomes from the franchise.

4. The taxpayers defined in Clause 1 and Clause 2 of this Article include:

a) The persons that hold Vietnamese nationality, including the persons sent to work or study overseas, and earn taxable incomes.

b) The persons that do not hold Vietnamese nationality but earn taxable income, including: foreigners working in Vietnam, foreigners that are not present in Vietnam but earn taxable incomes from Vietnam.

Article 2. Taxable incomes

According to Article 3 of the Law on Personal income tax and Article 3 of the Decree No. 65/2013/ND-CP, the incomes subject to personal income tax (hereinafter referred to as taxable incomes) include:

1. Incomes from business

Incomes from business are incomes earned from the production and sale. To be specific:

...

...

...

b) Incomes from freelance works of individuals in the fields that are licensed or certificated as prescribed by law.

c) Incomes from agriculture, forestry, salt production, and fishery that are not eligible for tax exemption according to Point e Clause 1 Article 3 of this Circular.

2. Incomes from wages and remunerations.

Incomes from wages and remunerations (hereinafter referred to as wages) are incomes paid to employees from employers, including:

a) Wages, remunerations, and the other amounts paid as wages or remunerations in cash or not in cash.

b) Allowances and benefits, except for:

b.1) Monthly benefits, lump-sum benefits and allowances according to regulations of law on incentives for contributors.

b.2) Monthly allowances and lump-sum allowances for the persons that participate in the resistance movements, national defense, fulfilment of international tasks, and discharged volunteers.

b.3) Benefits for national defense and security; subsidies for the armed forces.

...

...

...

b.5) Benefits for employees in disadvantaged areas.

b.6) Irregular allowances for difficulties, occupational accident benefits, occupational illness benefits, lump-sum allowances for childbirth or adoption, maternity leave benefits, post-maternity recovery benefits, benefits for reduction in work ability, lump-sum pension, monthly widow’s pension, severance pay, redundancy pay, unemployment benefits, and other benefits according to the Labor Code and the Law on Social insurance.

b.7) Benefits for beneficiaries of social security.

b.8) Benefits for senior officers.

b.9) [7] Lump-sum benefits for the persons reassigned to the areas facing extreme economic and social difficulties, lump-sum supports for officers working for sovereignty over sea and islands as prescribed by law. Lump-sum moving allowances for foreigners that move and reside in Vietnam and Vietnamese people that go to work abroad, and Vietnamese people that have long-term residence overseas then go back to work in Vietnam.

b.10) Benefits for medical employees in villages.

b.11) Occupational benefits.

The allowances and benefits that are not included in taxable incomes as guided in Point b Clause 2 of this Article must be defined by competent authorities.

If the documents on allowances and benefits are applicable to the public sector, other economic sectors and business establishments shall calculate allowances and benefits based on such documents.

...

...

...

Lump-sum moving allowances for foreigners that reside in Vietnam and Vietnamese people working overseas shall be deducted in accordance with the labor contract or collective bargaining agreement.

c) Remunerations in the forms of agent commission, brokerage commission, payments for participation in science and technology researches, payments for participation in projects and schemes, royalties according to regulations of law on royalties, payments for teaching, payments for participation in artistic performance, sports, payments for advertising, payments for other services, and other remunerations.

d) Payments for participation in business associations, Boards of Directors, Control Boards, project management boards, management councils, professional associations, and other organizations.

dd) Other benefits in cash or not in cash apart from wages paid to the taxpayer by the employer in any shape or form:

dd1) [8] Payments for housing, electricity, water supply and associated services (if any), not including: benefits in terms of housing, electricity, water supply, and associated services (if any) of housing built by the employer for serving employees in industrial parks free of charge; housing built by the employer in disadvantaged areas and extremely disadvantaged areas that is provided free of charge for employees working therein.

If the person stays at the workplace, the taxable income depends on the house rent or depreciation expense, payments for electricity, water supply, and other services according to the ratio of area that person uses to the total area of the workplace.

The house rent, payment for electricity and water supply, and payment for associated services (if any) paid by the employer on behalf of the employee shall be included in taxable income according to the actual amount paid on behalf of employees. Nevertheless, the amount must not exceed 15% of the total taxable income (excluding house rent, payment for electricity, water supply, and associated services (if any)) earned at the workplace regardless of income payer.

dd2) [9] The life insurance premiums, premiums of other optional insurance with accrual of premiums, voluntary pension insurance premiums or contributions to the voluntary pension fund paid on the worker’s behalf.

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 are insurance products such as: health insurance, death insurance (except for death insurance with refund policy), etc. from which policyholders do not receive the accrued amount of premiums apart from the insurance payout or indemnities paid by the insurer under insurance policies.

...

...

...

dd.3.1) Membership fees (such as membership card of golf course, tennis course, cultural, artistic, sports clubs, etc.) - if the card specifies the user or group of users. If the card is shared without specific users, the fees are not included in taxable incomes.

dd.3.2) Expenditures on other services serving individuals such as: healthcare, entertainments, sports, recreation, etc. - if the names of the recipients are specified. If the recipient is the collective of employees, not any specific person, it is not included in taxable income.

dd.4) Flat expenditures on stationery, business trips, phone calls, costumes, etc. that are in excess of the limits prescribed by the State. Flat expenditures are not included in taxable income in the cases below:

dd.4.1) For the officials and employees in public service agencies, communist party’s agencies, associations: the flat expenditure shall apply guiding documents promulgated by the Ministry of Finance.

dd.4.2) For the employees working in businesses and representative offices: the flat expenditure shall conform to the income that incurs corporate income tax and guiding documents of the Law on Enterprise income tax.

dd.4.3. For the employees in international organizations and representative offices of foreign organizations: the flat expenditure shall comply with regulations of such international organizations and representative offices of foreign organizations.

dd5) [10] The expenditure on shuttling employees is not included in taxable incomes of employees according to rules and regulations of the employer.

dd.6) The payments for refresher courses for employees, which suit their professions or accords with plans of the employer, shall not be included in the incomes earned by employees.

dd.7) Other benefits.

...

...

...

e) Rewards in cash or not in cash in any shape or form, including rewards in the form of securities, except for:

e.1) Prize money associated with the titles awarded by the State, including the prize money associated with honorary titles as prescribed by law:

e.1.1) Prize money associated with honorary titles awarded by Ministries, central and provincial agencies and associations, excellent employee titles.

e.1.2) Prize money associated with the awards.

e.1.3) Prize money associated with the titles awarded by the State.

e.1.4) Prize money associated with the awards presented by associations and organizations belonging to central and local political organizations, socio-political organizations, social organizations, professional-social organizations that conforms to their charters and the Law on Emulation and Commendation.

e.1.5) Prize money associated with the Ho Chi Minh Prize and National Prize.

e.1.6) Prize money associated with medals or badges.

e.1.7) Prize money associated with certificates of merit

...

...

...

e.2) Prize money associated with national prizes and international prizes recognized by Vietnam.

e.3) Rewards for technical innovations and inventions recognized by competent authorities.

e.4) Rewards for reporting violations of law to competent authorities.

g) The incomes below are not included in taxable incomes:

g.1) Supports provided by the employer for medical examination and treatment of fatal diseases suffered by employees and their families.

g.1.1) Family of the employee in this case include: children, legitimate adopted children, illegitimate children, stepchildren, spouse, parents, parents-in-law; stepparents, legitimate adoptive parents.

g.1.2) The support that is not included in taxable income is the actual paid amount according to hospital bills, but must not exceed the hospital fee paid by the employee and his or her family after the amount paid by the insurer is deducted.

g.1.3) The employer that provide supports shall keep the copies of the hospital bills that are certified by the employer (if the employee and his or her family pay for the remaining amount after the insurer directly pay the medical facility), the copies of the health insurance payment certified by the employer (if the employee and his or her family pays the entire hospital fee and then receive insurance money from the insurer) together with the papers proving the provision of supports for employees and their families who suffer from fatal diseases.

g.2) The amount received according to regulations on using vehicles of state agencies, public service agencies, communist party’s organizations, and associations.

...

...

...

g.4) Other payments received, apart from wages, for participation in consultation, appraisal, and inspection of legislative documents, Resolutions, political reports, inspectorates, serving votes, citizens; for costumes and other tasks directly serving the operation of the Office of the National Assembly, the Ethnic Communities Council, committees of the National Assembly, the delegations of the National Assembly, the Central Office, the departments of the Communist Party, City/Province Committees and their departments.

g.5) Payment for mid-shift meals, lunch of employees provided by employers that provide mid-shift meals, lunch for their employees in the form of cooking, buying catering services, giving luncheon vouchers.

If the employer pays cash for their employees’ meals instead of providing mid-shift meals or lunch, such money is not included in the taxable income if it is conformable with the guidance of the Ministry of Labor, War Invalids and Social Affairs. If the payment is higher than the limit imposed by the Ministry of Labor, War Invalids and Social Affairs, the excess shall be included in taxable incomes.

The expenditures of state-owned enterprises, public service agencies, communist party’s agencies, associations shall not exceed the limits imposed by the Ministry of Labor, War Invalids and Social Affairs. For non-public enterprises and organizations, the expenditures shall be decided by the head and the union president, and shall not exceed the limits imposed on state-owned enterprises.

g.6) The payment for round-trip air tickets made by the employer for foreign employees in Vietnam or Vietnamese employees overseas to go home once a year.

The basis for determining the payment for air tickets is the labor contracts and the prices of air tickets from Vietnam to the other country and vice versa.

g.7) The tuition fees for children of foreign employees in Vietnam to study in Vietnam, for children of Vietnamese employees overseas to study overseas from preschool to high school, which are paid by the employer on their behalf.

g.8) The amounts received from sponsors are not included in the taxable income if the sponsorship beneficiary is a member of the sponsoring organization; the sponsorship is funded by government budget or managed in accordance with regulations of the State; from composting literary and artistic works, scientific research, accomplishment of political objectives of the State, or other activities that conforms with their charters.

g.9) The payments paid by the employer for dispatching, reassigning foreign employees in Vietnam in accordance with labor contracts and international work schedules of some industries such as petroleum, mineral extraction.

...

...

...

Example 1: Mr. X is a foreigner dispatched by contractor Y to an oil rig on the continental shelf of Vietnam. According to the labor contract, the work cycle of Mr. X on this oil rig is 28 consecutive working days and 28 days off. The payments made by contractor Y for the air tickets for Mr. X to fly from his country to Vietnam and vice versa for every time of changing shift, the helicopter that take Mr. X from the mainland to the oil rig and vice verse, the residence expense while Mr. X is waiting for the helicopter shall not be included in the taxable income of Mr. X.

g.10) [11] 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 of instructional documents of the Law on Corporate income tax.

3. Incomes from capital investment

Incomes from capital investment are personal income in the form of:

a) Interest on the loans given to other organizations, enterprises, business households, business individuals and groups of business individuals according to loan contracts or agreements, except for the interests paid by credit institutions and branches of foreign banks according to Point g.1 Clause 1 Article 3 of this Circular.

b) The dividends earned from capital contribution to purchase of shares.

c) [12] Profits from capital contributions to limited liability companies, partnerships, cooperatives, joint-ventures, business cooperation contracts, and other forms of business under the Law on Enterprises and the Law on Cooperatives; profits from capital contribution in establishment of credit institutions according to the Law on credit institutions, capital contributions to securities investment fund and other investment funds that are established and operated within the law.

Profits from capital investment of private companies and single-member limited liability companies under the ownership of individuals shall not be included in taxable income.

d) The added value of capital contribution received when the enterprise is dissolved, converted, divided, split, merged, amalgamation, or upon capital withdrawal.

...

...

...

e) The incomes from capital investment in other forms, including capital contribution in kind, by reputation, rights to use land, patents.

g) Incomes from dividends paid in bonds, incomes from reinvested profit.

4. Incomes from capital transfer.

Incomes from capital transfer are personal income in the form of:

a) Profits from capital contributions to limited liability companies (including single-member limited liability companies), partnerships, cooperatives, business cooperation contracts, people's credit funds, economic organizations, and other organizations.

b)[13] Income from securities transfer includes income from transfer of stocks, the right to buy stocks, bonds, treasury bills, fund certificates and other securities according to Clause 1 Article 6 of the Law on Securities. Income from transfer of stocks by individuals in a joint-stock company is specified in Clause 2 Article 6 of the Law on Securities and Article 120 of the Law on Enterprises.

c) Incomes from other forms of capital transfer.

5. Incomes from real estate transfer

Incomes from real estate transfer:

...

...

...

b) Incomes from transferring rights to use land and property on the land. Property on the land includes:

b.1) Houses, including future houses.

b.2) Infrastructure and constructions on the land, including off-the-plan constructions.

b.3) Other property on land includes agriculture, forestry and fishery products (such as plants and animals).

c) Incomes from transferring ownership of houses, including future houses.

d) Incomes from transferring rights to use land, rights to rent water surface.

dd) Incomes from capital investment by real estate to establish enterprises or increase capital of enterprises as prescribed by law.

e) Incomes from delegating the management of real estate, if the person delegated to manage real estate has the right to transfer real estate or rights similar to those of the real estate owner.

g) Other incomes from real estate transfer in any shape or form.

...

...

...

6. Incomes from winning prizes

Incomes from wining prizes are amounts of money or items received by the person in the form of:

a) Winning lottery prizes.

b) Wining prizes from promotion programs when buying products or services according to the Law on Commerce.

c) Winning prizes from the types of betting permitted by law.

d) [14] (annulled);

dd) Winning prizes from the games with prizes and the like held by economic organizations, administrative agencies, associations, other organizations and individuals.

7. Incomes from copyright

Incomes from copyright are incomes from the transfer of ownership, rights to use the subjects of intellectual property rights according to the Law on Intellectual property, incomes from technology transfers according to the Law on Technology transfers. To be specific:

...

...

...

a.1) Subjects of copyright include literary, artistic, and scientific works; subjects of rights relevant to copyright include: video recordings, sound recordings of broadcasted programs, program-carrying satellite signals.

a.2) Subjects of industrial property rights include inventions, industrial designs, integrated circuit designs, business secrets, makes, trademarks, and geographical indications.

a.3) Subjects of rights to plant varieties being propagating materials and harvested materials.

b) Subjects of technology transfers according to Article 7 of the Law on Technology transfers:

b.1) Transfer of technical know-hows.

b.2) Transfer of technological knowledge in the form of technological plans, technological processes, technical solutions, formulae, specifications, drawings, technical diagrams, computer programs, information.

b.3) Transfer of solutions for rationalizing production and technological innovation.

Incomes from transfer of aforesaid subjects of intellectual property rights and technology transfers include re-transfer.

8. Incomes from franchising

...

...

...

Incomes from franchising are the incomes the person earned from the aforesaid franchise contracts, including re-franchise according to regulations of law on franchise.

9. Incomes from inheritance

Incomes from inheritance are the incomes the person receives under a will or in accordance with regulations of law on inheritance. To be specific:

a) Inherited securities: shares, call options on shares, bonds, treasury bills, fund certificates, and other securities according to the Law on Securities; shares of the person in the joint-stock company according to the Law on Enterprises.

b) Inherited capital in economic organizations and businesses: capital contribution to limited liability companies, cooperatives, partnerships, business cooperation contracts; capital in private enterprises and businesses of the person; capital in associations and funds established within the law, or the entire business if the private enterprise or business is under the ownership of the person.

c) Inherited real estate: rights to use land, rights to use land and property thereon; ownership of houses, including future houses, infrastructure and constructions on land, including off-the-plan constructions; rights to rent land or water surface; other incomes from inheritance being real estate in any shape or form, except for incomes from the inherited real estate mentioned in Point d Clause 1 Article 3 of this Circular.

d) The ownership and use rights of other inherited assets (cars, motorbikes, ships, barges, speedboats, towboats, yachts, airplanes, hunting guns, and sporting guns) must be registered with state agencies.

10. Incomes from receipt of gifts

Incomes from receipt of gifts are incomes the person receives from organizations and individuals at home and overseas. To be specific:

...

...

...

b) Gifts being capital in economic organizations and businesses: capital contribution to limited liability companies, cooperatives, partnerships, business cooperation contracts; capital in private enterprises and businesses of the person; capital in associations and funds established within the law, or the entire business if the private enterprise or business is under the ownership of the person.

c) Gift being real estate: rights to use land, rights to use land and property thereon; ownership of houses, including future houses, infrastructure and constructions on land, including off-the-plan constructions; rights to rent land or water surface; other incomes from inheritance being real estate in any shape or form, except for incomes from the gifts being real estate mentioned in Point d Clause 1 Article 3 of this Circular.

d) The ownership and use rights of gifts being other assets (cars, motorbikes, ships, barges, speedboats, towboats, yachts, airplanes, hunting guns, sporting guns) must be registered with state agencies.

Article 3. Tax-free incomes

1. According to Article 4 of the Law on Personal income tax and Article 4 of the Decree No. 65/2013/ND-CP, tax-free incomes include:

a) Incomes from real estate transfer (including future houses and constructions according to regulations of law on real estate trading) between husband and wife, parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grand children, and among siblings.

The real estate (including future houses and constructions according to regulations of law on real estate trading) that is established by either spouse during the marriage, considered marital property, divided under agreements or judgment of the court when they divorce shall be tax-free.

b) Income from transfer of a person's only house or right to use residential land and property thereon in Vietnam.

b.1) The person that transfers the house and right to use land that are tax-free as prescribed in Point b Clause 1 of this Article must meet all conditions below:

...

...

...

 b.1.1.1) The house ownership and right to use land shall be determined based on the certificate of rights to use land, ownership of house and other property on land.

b.1.1.2) If the house ownership or rights to use land are shared, the person that has no ownership of houses or rights to use land in other areas shall be eligible for tax exemption, the person that has ownership of houses or rights to use land in other areas is not eligible for tax exemption.

b.1.1.3) If the house ownership or right to use land is the marital property and only property of the husband and wife, the person that has no other private house or land is eligible for tax exemption, the person that has another private house or land is not eligible for tax exemption.

b.1.2) [15] The house or land use right has been possessed for at least 183 days before they are transferred.

The time for determine the house ownership or land use right is the date of the certificate of land use right, ownership of house and other property on land. In case the certificate is reissued or replaced under regulations of law land, the time for determine the house ownership or land use right is the date of the certificate of land use right, ownership of house and other property on land before reissuance or replacement.

b.1.3) Transferring the entire house or residential land.

If the individual has or shares the ownership of the only house or land use right and transfers part of it, the transferred part is not tax-free.

b.2) The only house and residential land that is tax-free shall be declared by the person and he/she shall be responsible for such declaration. If false declaration is discovered, the person has to pay tax arrears and incur penalties for violations against the laws on tax administration.

b.3) Transfer of future houses and constructions that are not exempt from personal income tax according to Point b Clause 1 of this Article.

...

...

...

The person that transfers the area of land eligible for exemption or reduction of land levies shall declare and pay tax on the incomes from real estate transfer according to Article 12 of this Circular.

d) Incomes from inherited real estate (including future houses and constructions according to regulations of law on real estate trading) between husband and wife, parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grand children, and among siblings.

dd) Incomes from conversion of agricultural land, which is allocated by the State, to rationalize agricultural production without changing land purposes of the household or person engaged in agricultural production.

e) Incomes of households and persons engaged in agriculture, forestry, salt production, and fishery.

Each household/person engaged in production as guided in this Point must:

e.1) Have legitimate rights to use, lease land and water surface to engage in agriculture, forestry, salt production, and fishery.

Present a lease contract if the land or water surface is leased from another organization or person (unless the household or person is assigned to plant, take care of, manage, and protect forests by forestry companies). The household or person that does fishing must have the Certificate of ownership of ships or contract to rent ships used for fishing and direct participation in fishing (except for fishing by trawling nets and other methods of fishery prohibited by law).

e.2) Reside in the locality where the agriculture, forestry, salt production or fishery takes place.

The aforesaid locality is a district, town, or city affiliated to a province (hereinafter referred to as district), or a district adjacent to the area where the production takes place.

...

...

...

e.3) Raw agriculture, forestry products, salt, and fishery products which have not yet been processed into other products or have been preliminarily processed are products that are just cleaned, dried, husked, cut, salted, frozen, and put into ordinary storage.

g) Incomes from interest on deposits at credit institutions and branches of foreign banks, interest on life insurance contracts; incomes from interest on Government bonds.

g.1) The tax-free interest on deposits mentioned in this Point is the income from the interest on deposits in VND, gold, or foreign currencies at credit institutions and branches of foreign banks established and operated in accordance with the Law on credit institutions in the form of demand deposits, term deposits, savings, certificates of deposit, promissory notes, treasury bills, and other forms of deposits that the depositor should receive both principal and interest.

Bases for identification of tax-free incomes from deposits are the saving book (or saving card), certificates of deposit, exchange bills, treasury bills, and other papers that the depositor should receive both principal and interest.

g.2) Interest on life insurance contract is the interest the person receives under the life insurance contract with the insurer.

The basis for identifying tax-free income from interest on life insurance contract is the note of interest payment from the insurance contract.

g.3) Interest on Government bonds is the interest the person receives from purchasing Government bonds issued by the Ministry of Finance.

Bases for identification of tax-free income from interest on Government bonds are the face values, interest rates, and terms on the Government bonds.

h)[16] Income from remittances is the amount of money the person receives from their relatives being Vietnamese people residing abroad, Vietnamese people that work or study abroad;

...

...

...

The basis for identifying tax-free incomes mentioned in this Point is papers proving that those amounts are sent from abroad and the payment notes issued by the money-transferring organization (if any).

i) Incomes from the additional payments for working at night or working overtime in excess of wages according to the Labor Code. To be specific:

i.1) Tax-free additional payments for working at night or working overtime shall be identified according to the actual total payment for working at night or overtime minus (-) the payment for an ordinary working day.

Example 2: The wages of Mr. A on an ordinary working day is 40,000 VND/hour.

- When working overtime on a working day, he is paid 60,000 VND/hour, thus the tax-free income is:

60,000 VND/hour – 40,000 VND/ hour = 20,000 VND/ hour

- When working overtime on a holiday, he is paid 80,000 VND/hour, thus the tax-free income is:

80,000 VND/hour – 40,000 VND/ hour = 40,000 VND/ hour

i.2) The organization or person that pays incomes (hereinafter referred to as income payer) shall make a table specifying the hours of night work, extra hours, additional payments for working at nights and overtime. This table shall be presented by the income payer at the request of the tax authority.

...

...

...

The pensions paid from abroad to the people living and working in Vietnam are tax-free.

m) Incomes from scholarships, including:

m.1) Scholarships funded by government budget, including scholarships given by the Ministry of Education and Training, Services of Education and Training, public schools, and other scholarships funded by government budget.

m.2) Scholarships given by Vietnamese and foreign organizations (including payment for living expenses).

The scholarship giver must keep the decisions on giving scholarships and notes of scholarship payments. Where the person directly receives scholarships from foreign organizations, the person must keep the documents proving the incomes from such scholarships.

n) [17] Incomes from indemnities under the contract for life insurance, non-life insurance, or health insurance; compensation for occupational accidents; compensation and support according to regulations of law on compensation, support, and relocation; compensations provided by the State and other compensations prescribed by law. To be specific:

n.1) Incomes from indemnities under the contract for life insurance, non-life insurance, or health insurance are the money the life insurer, non-life insurer, or health insurer provided for the policyholders according to the concluded insurance contracts. The basis for identifying such indemnity is the written decision on indemnity made by the insurer or the court and the notes of indemnity payment.

n.2) The income from the compensation for an occupational accident is the money the employee receives from his or her employer or the social insurance fund after suffering from an accident at work. The basis for identifying such compensation is the written decision on compensation made by the employer or the court and the notes of compensation payment.

n.3) Incomes from compensations and supports according to legislation on compensation, support, and relocation are the compensations and supports provided by the State when withdrawing land, including incomes from the compensations and supports provided by economic organizations as prescribed.

...

...

...

n.4) Incomes from compensations provided by the State and other compensations prescribed by regulations of law on compensations provided by the State are the compensations for the wrongful decisions on penalties for administrative violations made by competent persons or competent authorities which infringe the interests of the person; incomes from compensation for the miscarriage of justice during criminal proceedings. The basis for identifying such compensations is the decision made by competent authorities that the organization or individual that makes the wrongful decision to provide compensations and the notes of compensation payment.

n.5) Incomes from off-contract damages prescribed by Civil Code.

p) Incomes from non-profit charitable trusts accredited by competent authorities, which aim for charity, humanitarianism, and study encouragement.

The aforesaid charitable trusts must be established and operated in accordance with the Government's Decree No. 30/2012/ND-CP dated April 12, 2012 on the organization and operation of social trusts and charitable trusts.

Bases for identification of tax-free incomes from charitable trusts in this Point are written decisions on giving money and notes of support in cash or in kind made by the charitable trusts.

q) Incomes from foreign aids for charitable and humanitarian purposes, whether governmental or non-governmental, that are approved by competent authorities.

The basis for identification of the tax-free income in this Point is written approval for receipt of aids made by the competent authority.

r) [18] Incomes from wages and remunerations of Vietnamese crewmembers from working for foreign shipping companies of Vietnamese shipping companies that provide international transport services.

s) [19] Incomes of individuals being ship owners or individuals having the right to use the ships from provision of goods/services directly serving offshore fishing.

...

...

...

Article 4. Tax reduction

According to Article 5 of the Law on Personal income tax and Article 5 of the Decree No. 65/2013/ND-CP, the taxpayers facing difficulties in paying tax due to natural disasters, accidents, or fatal diseases shall receive a tax reduction in proportion to the damage. The reduction shall not exceed the tax payable. In particular:

1. Determination of reduced tax:

a) Tax reduction shall be considered in the tax year. The taxpayer shall receive tax reduction for the tax year in which the taxpayer suffers from natural disaster, fire, accident, or fatal disease.

b) The tax payable used for calculating tax reduction is the total personal income tax payable in the tax year, including:

b.1) The paid or withheld personal income tax on incomes from capital investment, incomes from capital transfer, incomes from real estate transfer, incomes from winning prizes, incomes from royalties, incomes from franchising, incomes from inheritance, and incomes from gifts.

b.2) The personal income tax payable on incomes from business and incomes from wages, remunerations.

c) The basis for calculating the damage eligible for tax reduction is the total expenditure for repairing damage minus the indemnities provided by insurers (if any) or compensations provided by the organization or individual that caused the accident (if any).

d) The reduced tax is determined as follows:

...

...

...

d.2) If the tax payable in the tax year is lower than the damage level, the reduced tax is equal to the tax payable.

2. The procedure and application for tax reduction shall comply with guiding documents on tax administration.

Article 5. [20] (annulled)

Article 6.[21] (annulled)

Chapter 2

BASES FOR CALCULATING TAX INCURRED BY RESIDENTS

Article 7. Bases for calculating tax on taxable incomes [22] from wages

Bases for calculating tax on [23] incomes from wages are the assessable income and tax rate. To be specific:

1. Assessable income equals taxable income as guided in Article 8 of this Circular minus (-) the following deductions:

...

...

...

b) Insurance premiums and payment to the voluntary pension fund as guided in Clause 2 Article 9 of this Circular.

c) Charitable, humanitarian, and study encouragement contributions (hereinafter referred to as charitable donations) as guided in Clause 3 Article 9 of this Circular.

2. Tax rate

The rate of personal income tax on incomes [24] from wages shall apply the progressive tax table in Article 22 of the Law on Personal income tax. To be specific:

Level

Assessable income/year (million VND)

Assessable income/month (million VND)

Tax rate (%)

1

...

...

...

Up to 5

5

2

Over 60 to 120

Over 5 to 10

10

3

Over 120 to 216

Over 10 to 18

...

...

...

4

Over 216 to 384

Over 18 to 32

20

5

Over 384 to 624

Over 32 to 52

25

6

...

...

...

Over 52 to 80

30

7

Over 960

Over 80

35

3. Tax calculation

Personal income tax on incomes [25] from wages is the total tax on each level of income. The tax on each level of income equals the assessable income of that level multiplied by (x) the corresponding tax rate of that level.

For convenience, the abridged method in Appendix 01/PL-TNCN to this Circular may be applied.

...

...

...

- Taxable income of Mrs. C is 40 million VND.

- Mrs. C is eligible for the deductions below:

Personal deduction: 9 million VND

+ Deductions for 02 dependants (02 children):

3.6 million VND x 2 = 7.2 million VND

+ Social insurance, health insurance:

40 million VND x (7% + 1.5%) = 3.4 million VND

Total deduction:

 9 million VND + 7.2 million VND + 3.4 million VND = 19.6 million VND

...

...

...

40 million VND - 19.6 million VND = 20.4 million VND

- Tax payable:

Method 1: using the progressive tax table:

+ Level 1: assessable income up to 5 million VND, 5% tax:

5 million VND x 5% = 0.25 million VND

+ Level 2: assessable income from over 5 million VND to 10 million VND, 10% tax:

 (10 million VND - 5 million VND) x 10% = 0.5 million VND 

+ Level 3: assessable income from over 10 million VND to 18 million VND, 15% tax:

 (18 million VND - 10 million VND) x 15% = 1.2 million VND 

...

...

...

 (20,4 million VND - 18 million VND) x 20% = 0,48 million VND

- Total preliminary tax payable by Mrs. C in the month:

0.25 million VND + 0.5 million VND + 1.2 million VND + 0.48 million VND = 2.43 million VND

Method 2: Using the abridged method:

The assessable income in the month 20.4 million VND is the assessable income in level 4. The personal income tax payable:

20.4 million VND x 20% - 1.65 million VND = 2.43 million VND

4. Converting tax-exclusive incomes into assessable income.

If the wages paid to the employee as guided Clause 2 Article 2 of this Circular are exclusive of tax, they must be converted into assessable income in accordance with Appendix No. 02/PL-TNCN to this Circular. In particular:

a) [26] The income converted into assessable income is the actual income received (not including tax-free incomes) plus (+) benefits paid by the employer on behalf of the employee (if any) minus (-) the deductions. If the employer applies presumptive tax or presumptive house rent, the income to be converted into assessable income do not include such presumptive tax and presumptive house rent”. If the amounts paid on behalf of the employees include the house rent, the actual house rent shall be included in the converted income. Nevertheless, the house rent must not exceed 15% of the total taxable income incurred at the workplace regardless of income payer (not including actual house rent and presumptive house rent (if any)).

...

...

...

Converted income

=

Actual income

+

Amounts paid on the employee’s behalf

-

Deductions

where:

- Actual income is the tax-exclusive wages the employee receives every month (exclusive of tax-free income). 

...

...

...

- Deductions include personal deductions, insurance premiums, contributions to the voluntary pension fund, and charitable donations as guided in Article 9 of Circular No. 111/2013/TT-BTC and Circular No. 92/2015/TT-BTC.

b) If the person is required to settle tax, the taxable income in the year is the sum of taxable income of each month based on the converted assessable income. If the person earns tax-exclusive incomes from multiple organizations, the taxable income in the year is the sum of taxable income of each month paid by each organization in the year.

Example 7: Mr. D in example 6 above has a contract and earns an income of 12 million VND/month at company Y from January 2014 to May 2014 apart from the incomes earned at company X. Company Y also pays personal income tax on behalf of Mr. D.

Final personal income tax incurred by Mr. D in 2014:

- Taxable income in the year earned by Mr. D at company X:

42.687 million VND x 12 months = 512.244 million VND

- At company Y:

+ Monthly assessable income (converted in accordance with Appendix No. 02/PL-TNCN):

 (12 million VND – 0.75 million VND)/0.85 = 13.235 million VND

...

...

...

13.235 million VND x 5 months = 66.175 million VND

- Total taxable income earned by Mr. D in 2014:

512.244 million VND + 66. 175 million VND = 578.419 million VND

- Monthly assessable income:

 (578.419 million VND : 12 months) - (9 million VND + 1.5 million VND) = 37.702 million VND

- Personal income tax payable in the year:

 (37.702 million VND x 25% - 3.25 million VND) x 12 months = 74.105 million VND.

5.[27] (annulled)

6.[28] The basis for calculating accrued premiums of optional insurances is the accrued premiums of life insurance (except voluntary pension insurance) and other optional insurances paid by the employer on behalf of the employee with the deduction rate of 10%.

...

...

...

In case the employer buys life insurance (except voluntary pension insurance) and/or other optional insurances with accrual of insurance premiums for the employee from the insurer(s) not established and operating under Vietnam’s law, the employer has the responsibility to deduct 10% tax from the premiums before paying the employee.

Insurers the responsibility to monitor premiums of life insurance other optional insurances bought by employers for their employees in order to calculate PIT.

Article 8. Calculating taxable incomes [29] from wages

1.[30] (annulled)

2. Taxable incomes from wages

a) The taxable income from wages equals the sum of wages, remunerations and other incomes considered wages received by the taxpayer in the tax period as guided in Clause 2 Article 2 of this Circular.

b) Time to calculate taxable income:

Taxable income from wages and remuneration shall be calculated when the income is paid to the taxpayer.

The taxable income from accrued insurance premium guided in Point dd.2 Clause 2 Article 2 of this Circular shall be calculated when the insurer [31] pays the insurance money.

...

...

...

Article 9. Deductions

The deductions guided in this Article are the amounts deducted from the taxable income of the person before calculating taxable income from wages [33]. In particular:

1. Personal deductions

According to Article 19 of the Law on Personal income tax, Clause 4 Article 1 of the Law on the amendments to the Law on Personal income tax, and Article 12 of the Decree No. 65/2013/ND-CP:

a) Personal deduction is the amount of money deducted from the taxable income before calculating tax on incomes [34] from wages earned by the resident taxpayer.

… [35]

b) Levels of personal deductions

b.1) Deduction for the taxpayer: 9 million VND/month, 108 million VND/year.

b.2) Deduction for each dependant: 3.6 million VND/month.

...

...

...

c.1) Personal deduction for the taxpayer:

c.1.1) The taxpayer that has multiple sources of income from wages [36] shall calculate the personal deduction for himself in a place at a time (considered a full month).

c.1.2) The foreigner being a resident in Vietnam shall make personal deduction from January (or the month of arrival if the person comes to Vietnam for the first time) until the month in which the labor contract expires and that person leaves Vietnam in the tax year (considered a full month).

Example 8: Mr. E is a foreigner that comes to work in Vietnam continuously from March 01, 2014. On November 15, 2014, the labor contract expires and Mr. E goes home. Mr. E is present in Vietnam for 183 days from March 01, 2014 until the date of departure. Thus in 2014, Mr. E is a resident and may make a personal deduction from January until the end of November 2014.

Example 9: Mrs. G is a foreigner who comes to Vietnam for the first time on September 21, 2013. On June 15, 2014, the labor contract expires and Mrs. G leaves Vietnam. Mrs. G is present in Vietnam for 187 days during the period from September 21, 2013 to June 15, 2014. Thus in the first tax year (from September 21, 2013 to September 20, 2014), Mrs. G is considered a resident in Vietnam and may make a personal deduction from September 2013 until the end of June 2014.

c.1.3) If the person has not made personal deduction or the deduction does not cover 12 months in the tax year, the person may make deduction for 12 months before settling tax.

c.2) Deduction for dependants

c.2.1) The taxpayer may make deductions for his or her dependants if the taxpayer has applied for tax registration and been issued with the tax code.

c.2.2) When registering deductions for dependants, the taxpayer shall be issued with tax codes for dependants and make preliminary deductions in the year from the registration date. The dependants that are registered before this Circular takes effect are still eligible for deductions until being issued with tax codes.

...

...

...

c.2.4) The deduction for a dependant shall apply to only one taxpayer in the tax year. Where multiple taxpayers have the same dependant to provide for, they shall reach an agreement on the person that makes the deduction for such dependant.

d) Dependants include:

d.1) Children, legitimate adopted children, illegitimate children, stepchildren. To be specific:

d.1.1) Children under 18 years of age.

Example 10: A child of Mr. H born on July 25, 2014 is considered a dependant from July 2014.

d.1.2) Children from 18 years of age and over that are disabled and incapable of work.

d.1.3) Children studying in Vietnam or overseas in universities, college, vocational schools, including children from 18 years of age and over in high schools (including the period awaiting university enrolment result from June to September in 12th grade) that have no income or have the average monthly income of ≤ 1.000.000 VND in the year from all sources.

d.2) The taxpayer's spouse that meets the conditions in Point dd Clause 1 of this Article.

d.3) The taxpayer’s parents, parents-in-law, stepparents, legitimate adoptive parents that meet the conditions in Point dd Clause 1 of this Article.

...

...

...

d.4.1) The taxpayer’s brothers and sisters.

d.4.2) The taxpayer’s grandparents, aunts, uncles.

d.4.3) The taxpayer’s nieces and nephews.

d.4.4) Other people to provide for as prescribed by law.

dd) A person that meets the conditions below shall be considered a dependant mentioned in Point d.2, d.3, d.4 Clause 1 of this Article:

dd.1) The person of working age must meet all conditions below:

dd.1.1) The person is disabled and incapable of work.

dd.1.2) The person has no income or his average monthly income from all sources does not exceed 1,000,000 VND.

dd.2) The people outside working age shall have no income or their average monthly income from all sources shall not exceed 1,000,000 VND.

...

...

...

g) [37] Documents proving dependants

g.1) Children:

g.1.1) For children under 18 years of age: photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).

g.1.2) For children from 18 years of age and over that are disabled and incapable of work: 

g.1.2.1) Photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).

g.1.2.2) Photocopies of Certificates of disability according to regulations of law on the disabled.

g.1.3) For children in school mentioned in sub-point d.1.3 point d clause 1 of this Article:

g.1.3.1) Photocopies of the Certificates of Birth.

g.1.3.2) Photocopies of the student’s cards or declarations certified by the schools, or other papers proving the study at universities, colleges, high schools or vocational schools.

...

...

...

g.2) For spouse:

- A photocopy of the ID or Citizen ID card.

- A photocopy of the written confirmation of residence or notice of personal identification number and citizen information in national population database or another paper issued by the police authority (which proves the husband and wife relationship) or a photocopy of the Certificate of marriage.

If the spouse is of working age, other papers proving the dependant’s incapability of work are required, apart from the aforesaid papers, such as a photocopy of the Certificate of disability according to regulations of law on the disabled that are incapable of works, a photocopy of the medical record of the ill person incapable of work (suffering from AIDS, cancer, chronic kidney failure, etc.).

g.3) For parents, parents-in-law, stepparents, legitimate adoptive parents:

- Photocopies of ID cards or Citizen ID cards..

- Legitimate papers proving the relationship between the dependants and the taxpayer such as a photocopy of the written confirmation of residence or notice of personal identification number and citizen information in national population database or another paper issued by the police authority, certificates of birth, decisions on recognition of parent or child acknowledgement made by competent authorities.

If the spouse is of working age, other papers proving the dependant’s incapability of work are required, apart from the aforesaid papers, such as a photocopy of the Certificate of disability according to regulations of law on the disabled that are incapable of works, a photocopy of the medical record of the ill person incapable of work (suffering from AIDS, cancer, chronic kidney failure, etc.).

g.4) For other individuals mentioned in sub-point d.4 point d clause 1 of this Article, the proving documents include:

...

...

...

g.4.2) Other legitimate papers to determine the custody as prescribed by law.

If the dependants are of working age, other papers proving the dependant’s incapability of work is required, apart from the aforesaid papers, such as the Certificate of disability according to regulations of law on the disabled that are incapable of work, a photocopy of the medical record of the ill person incapable of work (sufferer from AIDS, cancer, chronic kidney failure, etc.)

The legitimate papers mentioned in sub-point g.4.2 point g clause 1 of this Article are any legal document that proves the relationship between the taxpayer and the dependant, such as:

- Photocopies of the papers proving the custody prescribed by law (if any).

- A photocopy of the written confirmation of residence or notice of personal identification number and citizen information in national population database or another paper issued by the police authority.

- A declaration that the dependant is living with the taxpayer, which is made by the taxpayer using the form enclosed with the Circular No. 80/2021/TT-BTC on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration and certified by the People’s Committee of the commune where the taxpayer resides.

- A declaration that the dependant is residing locally and living alone, which is made by the taxpayer using the form enclosed with the Circular No. 80/2021/TT-BTC on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration and certified by the People’s Committee of the commune where the taxpayer resides.

g.5) If the resident is a foreigner, equivalent legal documents proving the dependant are required.

g.6) Where the taxpayer working in economic organizations and public services agencies has specified his dependants being his parents, spouse, children, and other dependants in his or her résumé, the documents proving the dependants are the documents mentioned in sub-points g.1, g.2, g.3, g.4 and g.5 point g clause 1 of this Article or only the dependant registration form certified by the head of the unit on the left which is provided in the Circular No. 80/2021/TT-BTC on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration.

...

...

...

g.7) From the date on which the tax authority notifies the taxpayer that the connection with the national population database is completed, the taxpayer is not required to submit the aforesaid documents proving the dependants if the information in such documents has been incorporated into the national population database.

h) Declaration of deduction for dependants

h.1) The taxpayer that earns 09 million VND/month or less from wages [38] might not register dependants.

h.2) The taxpayer that earns over 09 million VND/month from wages [39] shall follow the procedure below to make deductions for dependants:

h.2.1) For taxpayers that earn incomes from wages:

h.2.1.1) Registration of dependants

h.2.1.1.1) First registration of dependants:

The taxpayer that earns income from wages shall submit 02 applications for dependant registration (using the form provided in guiding documents on tax administration) to the income payer as the basis for calculating deductions for dependants.

The income payer shall keep 01 application and submit 01 application to the local tax authority when submitting the personal income tax statement of that person in accordance with the Law on Tax administration.

...

...

...

h.2.1.1.2) Registering changes of dependants:

Where the number of dependants are changed (increased or decreased), the taxpayer shall make an additional declaration using the form provided in guiding documents on tax administration, and submit it to the income payer (or to the tax authority if the taxpayer declares tax directly at the tax authority).

h.2.1.2) Locations and deadline for submitting documents proving the dependants:

- The location for submission of documents proving the dependants is a place where the taxpayer submits the application for dependant registration.

The income payer shall keep the documents proving the dependants and present them when the tax authority carries out tax inspections.

- The documents proving the dependants shall be submitted within 03 months from the day on which the application for dependant registration is submitted (including the registration of change of dependants).

If the taxpayer fails to submit documents proving dependants by the aforesaid deadline, no deductions for dependants shall be made and the tax payable shall be adjusted.

h.2.2) [40] (annulled)

i) The taxpayer shall register and submit proving documents for a dependant once throughout the deduction period. Where the taxpayer changes the workplace [41], the application for dependant registration and proving documents shall be similarly submitted as guided in Point h.2.1.1.1 Clause 1 of this Article.

...

...

...

a) Insurance premiums include premiums for social insurance, health insurance, unemployment insurance and professional liability insurance, which is compulsory for some professions.

b)[42] Contributions to the voluntary pension fund and payment for voluntary pension insurance

The contributions to the voluntary pension fund and payment for voluntary pension insurance are deducted from the taxable income. Nevertheless, the deduction shall not exceed VND 01 million/month if the employee participates in voluntary pension plans as instructed by the Ministry of Finance, including the amounts paid by the employer on behalf of the employee and the amounts paid by the employee himself/herself, even if employee participates in multiple pension funds. The basis for determination of deductible incomes is photocopies of receipts for payments issued by the voluntary pension fund or insurer.

c) Where the foreigner being a resident in Vietnam, the Vietnamese person being a resident but working overseas earns incomes [43] from wages overseas and pays compulsory insurance premiums required by the country where the person holds the nationality or works that are similar to those in Vietnam such as social insurance, health insurance, unemployment insurance, professional liability insurance, and other compulsory insurance, such insurance premiums may be deducted from the taxable income [44] from wages when calculating personal income tax.

Foreigners and Vietnamese people who pay the aforesaid insurance premiums overseas shall have them provisionally deducted from the income in the year (if supporting documents are provided). Deductions shall be officially made when they settle tax. If no supporting documents are provided for immediate deduction, a lump-sum deduction shall be made when settling tax.

d) Insurance premiums and contributions to the voluntary pension fund in the year shall be deducted from the taxable income earned in that year.

dd) The documents proving the aforesaid deductible insurance premiums are photocopies of payment receipts issued by the insurers or written certification made by the income payer that the insurance premiums are withheld or paid (if they are paid by the income payer on behalf of the employee).

3. Deductible charitable donations

a) The charitable donations shall be deducted from the taxable income [45] from wages before calculating the tax incurred by a resident taxpayer. To be specific:

...

...

...

 The establishments that take care of disadvantaged children, the disabled, and the homeless elderly people must be established and operated in accordance with the Government's Decree No. 68/2008/ND-CP dated May 30, 2008 on the conditions and procedure for establishing, the structure, operation, and dissolution of social protection organizations, the Government's Decree No. 81/2012/ND-CP dated October 08, 2012 on amendments to the Government's Decree No. 68/2008/ND-CP dated May 30, 2008 on the conditions and procedure for establishing, the structure, operation, and dissolution of social protection organizations, and the Government's Decree No. 109/2002/ND-CP dated December 27, 2002 on amendments to the Government's Decree No. 195/CP dated December 31, 1994 elaborating and providing guidance on the implementation of a number of articles the Labor Code on hours or work and rest.

The documents proving the donations to the establishments that take care of disadvantaged children, the disabled, and the homeless elderly people are valid notes of receipts of such establishments.

a.2) The contributions to charitable, humanitarian and study encouragement funds established and operated in accordance with the Government's Decree No. 30/2012/ND-CP dated April 12, 2012 on the organization and operation of non-profit social funds, charitable funds, and other documents related to the management and use of sponsorships.

The documents proving charitable donations are valid notes of received made by the central or provincial organizations and funds.

b) The charitable donations made in a tax year shall be deducted from the taxable income earned in that tax year. The donations that are not completely deducted shall be deducted from the taxable income earned in the next tax year. The maximum deduction shall not exceed the assessable income from wages [46] earned in the tax year in which the charitable donations are made.

Article 10. Bases for calculation of tax on incomes from capital investment.

Bases for calculation of tax on incomes from capital investment are the assessable income and tax rates.

1. Assessable income

Assessable income from capital investment is the taxable income earned by the individual according to Clause 3 Article 2 of this Circular.

...

...

...

3. Time to calculate the assessable income

The assessable income from capital investment shall be calculated when the taxpayer is paid by the income payer.

The times to calculate assessable income in some cases:

a) The income from additional value of capital contribution guided in Point d Clause 3 Article 2 of this Circular shall be calculated when the person actually receives the income when the enterprise is dissolved, converted, divided, merged, amalgamated, or when the capital is withdrawn.

b) The income from reinvested profit as guided in Point g Clause 3 Article 2 of this Circular shall be calculated when the person transfers or withdraws capital.

c) The income from dividend in shares guided in Point g Clause 3 Article 2 of this Circular shall be calculated when the person transfers his shares.

d) Where the individual receives an income from outward investment in any shape or form, the assessable income shall be calculated when the person receives the income.

4. Tax calculation

Personal income tax payable

...

...

...

Assessable income

x

5% tax

Article 11. Bases for calculation of tax on incomes from capital transfer

1. For income from transferring contributed capital

Bases for calculating tax on incomes from transferring contributed capital are assessable income and the tax rate.

a) The assessable income from transferring contributed capital equals the transfer price minus the purchase price of the transferred capital and rational expenses related to the generation of the income from transferring capital.

Where the enterprise does bookkeeping in foreign currencies and the contributed capital is transferred in foreign currencies, the transfer price and purchase price of the capital are also expressed as foreign currencies. Where the enterprise does bookkeeping in VND and the contributed capital is transferred in foreign currencies, the transfer price shall be expressed VND according to the average exchange rate on the inter-bank foreign exchange market announced by the State bank of Vietnam when the transfer is made.

a.1) Transfer price

...

...

...

 If the transfer contract does not specify the price or the price stated in the contract is not conformable with the market price, the tax authority may impose a transfer price in accordance with regulations of law on tax administration.

a.2) Purchase price

The purchase price of the transferred capital is the value of contributed capital when the transfer is made.

The value of contributed capital at that time includes the value of the capital contributed to the establishment of the enterprise, value of additional contributions, value of purchased capital, and value of capital from reinvested profit. In particular:

a.2.1) For capital contributed to the establishment of the enterprise, it is the value of capital when the contribution is made. The value of contributed capital is determined based on accounting books and invoices.

a.2.2) For additional capital contribution, it is the value of the additional capital contribution when the additional contribution is made. The value of additional capital contribution is determined based on accounting books and invoices.

a.2.3) For purchased capital, it is its value when the purchase is made. The purchase price is determined based on the contract to buy capital contribution. If the contract to buy capital contribution does not specify the price or the price stated in the contract is not conformable with the market price, the tax authority may impose a purchase price in accordance with regulations of law on tax administration.

a.2.4) For the capital from reinvested profit, it is the value of the reinvested profit.

a.3) Deductible expenses when calculating taxable income from capital transfer are rational expenses that are related to the generation of income from capital transfer with valid invoices as prescribed. In particular:

...

...

...

a.3.2) The fees and charges paid to the government budget when following the transfer procedure.

a.3.3) Other expenditures related to the capital transfer.

b) Tax rate

The rate of personal income tax on the income from transferring contributed capital is 20% according to the whole income tax table.

c) Time to calculate the assessable income

Assessable income shall be calculated when the capital transfer contract takes effect. Where making contribution from another capital contribution, the assessable income from transferring capital shall be calculated when the person transfers or withdraws capital.

d) Tax calculation

Personal income tax payable

=

...

...

...

x

20% tax

2. For income from transferring securities

Bases for calculating tax on incomes from transferring securities are assessable income and the tax rate.

a) [47] Assessable income

The assessable income from transferring securities is the price of each transfer.

a.1) Securities transfer price is determined as follows:

a.1.1) The transfer price of securities of a public company traded at the Stock Exchange is the transaction price at the Stock Exchange. The executed price is based on the order matching result of prices from transactions at the Stock Exchange.

a.1.2) The transfer price of securities in cases other than the above is the price written on the transfer contract or actual transfer price or the price in the accounting book transferor when the latest financial statement is made before the time of transfer according to regulations of law on accounting.

...

...

...

Securities transferee shall pay 0.1% tax on the price of each transfer.

Tax calculation:

Personal income tax payable

=

Price of each transfer

x

0,1% tax

c) Time to calculate the assessable income

Time to calculate assessable income from transferring securities:

...

...

...

c.2) For securities of a public company that are not traded at the Stock Exchange but only transferred via the system of the Vietnam Securities Depository, it is the time the ownership is transferred at the Vietnam Securities Depository.

c.3) For the securities that do not fall into the cases above, it is the time the securities transfer contract takes effect.

c.4) When making capital contribution by securities without paying tax when making capital contribution, the time to calculate income from transferring securities to make capital contribution is the time the person transfers, withdraws capital.

d) When receiving shares paid as dividend.

When receiving shares paid as dividend, the person might delay paying personal income tax when receiving shares. When transferring such shares, the person shall pay personal income tax on the income from capital investment and the income transferring securities. To be specific:

d.1) The basis for determining the personal income tax payable on the income from capital investment is the value of dividend in the accounting book or the quantity of actual shares received multiplied by (x) the face value of such shares and the rate of personal income tax on the income from capital investment.

If the transfer price of the shares paid as dividend is lower than the nominal price, the personal income tax on capital investment shall be calculated at the market price when the transfer is made.

If the person transfers the same type of securities after receiving shares paid as dividend, the person shall declare and pay personal income tax on the all the shares paid as dividends.

d.2) The basis for calculating the personal income tax payable on the income from transferring securities is guided in Point b Clause 2 of this Article.

...

...

...

When making the transfer, Mr. K has to pay personal income tax on the income from capital investment and the income from transferring securities. To be specific:

* For the transfer in February 2014:

- The personal income tax on the income from capital investment:

 (2,000 shares x 10,000 VND) x 5% = 1,000,000 VND

- The personal income tax (preliminary) on income from transferring securities:

(2,000 shares x 30,000 VND) x 0.1% = 60,000 VND

* For the transfer in August 2014

- The personal income tax on the income from capital investment:

 (3,000 shares x 10,000 VND) x 5% = 1.500,000 VND

...

...

...

 (7,000 shares x 20,000 VND) x 0,1% = 140.000 VND

Article 12. Basis for calculating tax on incomes from real estate transfer [49]

The basis for calculating tax on incomes from real estate transfer is the price of each transfer and tax rate.

1. Transfer price

a) The price of transfer of right to use land without constructions thereon is the price written on the transfer contract at the time of transfer.

If transfer contract does not specify the price or the price written on the transfer contract is lower than the land prices imposed by the People’s Committee of the province at that time, the land price imposed by the People’s Committee of the province at that time shall apply.

b) The price of transfer of right to use land having constructions thereon, including off-the-plan constructions, is the price written on the transfer contract at the time of transfer.

If transfer contract does not specify the land price or the land price written on the transfer contract is lower than the land prices imposed by the People’s Committee of the province at that time, the land price imposed by the People’s Committee of the province at that time shall apply.

In case of transfer of a house associated with land, the value of the house, infrastructure, and architectural works on the piece of land shall be determined according to the prices imposed by the People’s Committee of the province. If prices are not imposed by the People’s Committee of the province, regulations of the Ministry of Construction on classification of houses, standards, basic construction norms, and value of remaining constructions on land shall apply.

...

...

...

c) The price of transfer of right to lease land/water surface is the price written on the transfer contract at the time of transfer.

If the sublease price written on the contract is lower than the price imposed by the People’s Committee of the province when the sublease is taken, the sublease rent is based on the price list compiled by the People’s Committee of the province.

2. Tax rate

Tax on real estate transfer is 2% of the transfer price or sublease price.

3. Time for taxing real estate transfer is determined as follows:

- If the transfer contract does not require the buyer to pay tax on behalf of the seller, the taxing time is the effective date of the transfer contract as prescribed by law;

- If the transfer contract requires the buyer to pay tax on behalf of the seller, the taxing time is time of registration of the right to own or right to use the real estate.

In case the person receives an off-the-plan house or land use right associated with off-the-plan constructions, the taxing time is the time the person submits tax declaration documents to the tax authority.

4. Tax calculation

...

...

...

Personal income tax payable

=

 Transfer price

x

2% tax

b) In case the transferred real estate in under a co-ownership, the tax liability incurred by each taxpayer is proportional to their portions of real estate ownership. The basis for determining the portion of ownership is legal documents such as the initial capital contribution agreements, the testament, or the decision on division made by the court, etc. If no legitimate documents are provided, the tax liability incurred by each taxpayer shall be evenly divided.

Article 13. Bases for calculation of tax on incomes from royalties

Bases for calculating tax on incomes from royalties are the assessable income and tax rate.

1. Assessable income

...

...

...

If the transfer of the same subject of intellectual property rights or technology transfer to a transferee is made into multiple contracts, the assessable income is excess over 10 million VND of incomes from all transfer contracts.

If the subject of transfer is under a co-ownership, the assessable income shall be divided among the co-owners. The division ratio depends on the Certificate of ownership or rights to use issued by competent authorities.

2. The rate of personal income tax on the income from royalties is 5% according to the whole income tax table.

3. Time to calculate the assessable income

The assessable income shall be calculated when the royalty is paid.

4. Tax calculation

Personal income tax payable

=

Assessable income

...

...

...

5% tax

Article 14. Bases for calculation of tax on incomes from franchising

Bases for calculating tax on incomes from franchising are the assessable income and tax rate.

1. Assessable income

The assessable income from franchising is the excess over 10 million VND of income according to the transfer contract, regardless of the number of payments or times the taxpayer receives money.

If the franchise for the same subject is made into multiple contracts, the assessable income is the excess over 10 million VND of all franchise contracts.

2. Tax rate

The rate of personal income tax on the income from franchising is 5% according to the whole income tax table.

3. Time to calculate the assessable income

...

...

...

4. Tax calculation

Personal income tax payable

=

Assessable income

x

5% tax

Article 15. Bases for calculation of tax on incomes from winning prizes

Bases for calculating tax on incomes from prizes are the assessable income and tax rate.

1. Assessable income

...

...

...

If a prize is won by multiple people, the assessable income shall be divided among the prize-winners. The prize-winners shall present legal evidence. If no legal evidence is provided, the prize is considered won by one person. Where a person wins multiple prizes in a game, the assessable income is calculated based on the total value of prizes.

Assessable income from some games of chance:

a) The assessable income from a lottery prize is the excess over 10 million VND of 01 lottery prize without any deduction.

b) The assessable income from promotion prize in kind is the excess over 10 million VND of the prize that is converted into cash at the market price when the prize is given without any deduction.

c) [50] Assessable income from betting is the amount of prize in excess of VND 10 million received by the player without any deductions.

2. The rate of personal income tax on the income from prizes is 10% according to the whole income tax table.

3. Time to calculate the assessable income

The assessable income from prizes shall be calculated when the prize-winner receives the prize.

4. Tax calculation:

...

...

...

=

Assessable income

x

10% tax

Article 16. Bases for calculation of tax on incomes from inheritance and gifts

Bases for calculating tax on incomes from inheritance and gifts are the assessable income and tax rate.

1. Assessable income

The assessable income from inheritance and gifts is the excess over 10 million VND of the inheritance or gifts received. The value of inheritance and gifts is determined as follows: a) The value of inheritance and gifts being securities is the value of securities when the ownership transfer is registered. In particular:

a)[51] The value of inheritance and gifts being securities is the value of securities at the time of registration of ownership transfer. 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. In particular:

...

...

...

a.2) The value of securities in cases other than the above is based on the book value provided by the corresponding issuer at the time of making the latest financial statement before the time of registration of securities ownership.

b) The assessable income from the inheritance and gifts being contributions to businesses is the value of the contributions based on their latest book values of the companies before the contribution ownership is registered.

c) The value of inheritance and gifts being real estate is determined as follows:

c.1) The value of rights to use land is based on the land price list made by the People’s Committee of the province before the person registers the rights to use real estate.

c.2) The value of houses and constructions on land is based on the regulations of competent authorities in charge of house classification, construction standards and limits imposed by competent authorities, residual value of the house or construction when the ownership is registered.

If the value is not identifiable, the prices imposed by the People’s Committee of the province shall apply.

d) [52] For inheritance and gifts being other assets of which the right to ownership or right to enjoyment must be registered with regulatory agencies: the value of assets are based on the prices imposed by the People’s Committee of the province at the time the person registers the right to ownership or right to enjoyment of inheritance and gifts.

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.

2. The rate of personal income tax on the income from inheritance and gifts is 10% according to the whole income tax table.

...

...

...

The assessable income from inheritance and gifts is calculated when the person registers the ownership or rights to use of inheritance and gift.

4. Tax payable

Personal income tax payable

=

Assessable income

x

10% tax

Chapter 3

BASIS FOR CALCULATING TAX INCURRED BY NON-RESIDENTS

...

...

...

The rate of personal income tax on incomes from business earned by a non-resident equals the revenue from business multiplied by (x) the tax rate.

1. Revenue:

The revenue from business earned by a non-resident is determined similarly to the revenue used to calculate tax on incomes earned by a president from business guided in Clause 1 Article 8 of this Circular.

2. Tax rate

The rates of personal income tax on incomes from business earned by non-residents in each field and industry:

a) 1% for goods sale.

b) 5% for service provision.

c) 2% for production, construction, construction, and other businesses.

Where the non-resident earns revenues from various fields but fails to separate the revenue from each field, the highest tax rate shall apply to the total revenue.

...

...

...

1. The rate of personal income tax on incomes from wages earned by a non-resident equals the taxable income from wages multiplied by (x) 20% tax.

2. The taxable income from wages earned by a non-resident is similar to that earned by a resident guided in Clause 2 Article 8 of this Circular.

The taxable income from wages earned in by a non-resident that works both in Vietnam and overseas without being able to separate the income earned in Vietnam shall be calculated as follows:

a) Where the foreigner is not present in Vietnam:

Total income earned in Vietnam

=

Number of working days in Vietnam

x

Pre-tax global income from wages

...

...

...

Other pre-tax taxable income earned in Vietnam

Number of working days in the year

Where: the number of working days in the year is calculated in accordance with the Labor Code of Vietnam.

b) Where the foreigner is present in Vietnam:

Total income earned in Vietnam

=

Number of days in Vietnam

x

Pre-tax global income from wages

...

...

...

Other pre-tax taxable income earned in Vietnam

365 days

Other pre-tax taxable incomes earned in Vietnam mentioned in Point a and Point b above are other benefits in cash or not in cash apart from wages that are provided for the employee or paid on the employee’s behalf by the employer.

Article 19. Incomes from capital investment

The personal income tax on incomes from capital investment earned by a non-resident equals the total taxable income earned by the non-resident from capital investment in other organizations and individuals in Vietnam multiplied by (x) 5% tax.

The assessable income, time to calculate assessable income from capital investment earned by the non-resident are similar to those of a resident guided in Clause 1 and Clause 3 Article 10 of this Circular.

Article 20. Incomes from capital transfer

1. The personal income tax on the income from capital transfer earned by a non-resident equals the total amount of money the non-resident receives from the transfer of capital invested in organizations and individuals in Vietnam multiplied by (x) 0.1% tax, whether the transfer is made in Vietnam or overseas.

The total amount of money the non-resident receives from the transfer of capital invested in organizations and individuals in Vietnam is the capital transfer price without any deductions, including the cost price.

...

...

...

a. When transferring contributed capital, the transfer price is similar to that of a resident guided in Point a.1 Clause 1 Article 11 of this Circular.

b. When transferring securities, the transfer price is similar to that of a resident guided in Point a.1 Clause 2 Article 11 of this Circular.

3. Time to calculate the assessable income:

a) The assessable income from transferring contributed capital earned by a non-resident shall be calculated when the capital transfer contract takes effect.

b) The time to calculate the assessable income from transferring securities earned by a non-resident is similar to that earned by a resident as guided in Point c Clause 2 Article 11 of this Circular.

Article 21. Incomes from real estate transfer

1. The personal income tax on the income from real estate transfer earned by a non-resident equals the transfer price multiplied by (x) 2% tax.

The aforesaid transfer price is the total amount the non-resident receives from the real estate transfer without any deductions, including the cost price.

2. The real estate transfer price of a non-resident is similar to that of a resident guided in Points a.1, b.1, c.1, d.1 Clause 1 Article 12 of this Circular.

...

...

...

Article 22. Incomes from royalties and franchise

1. Tax on incomes from royalties

a) The tax on incomes from royalties earned by a non-resident equals excess over 10 million VND of income from each contract to transfer the subjects of intellectual property rights, technology transfers in Vietnam multiplied by 5% tax.

The determination of incomes from royalties is guided in Clause 1 Article 13 of this Circular.

b) The income from royalties shall be calculated when the non-resident receives the royalties from the payer.

2. Tax on incomes from franchising

a) The tax on incomes from franchising earned by a non-resident equals the excess over 10 million VND of income from each franchise contract in Vietnam multiplied by 5% tax.

The determination of incomes from franchising is guided in Point 1 Clause 14 of this Article.

b) The assessable income from franchising shall be calculated when the payment for franchise is made between the franchiser and franchisee.

...

...

...

1. The personal income tax on incomes from prizes, inheritance, or gifts earned by a non-resident equals the assessable income calculated as guided in Clause 2 of this Article multiplied by (x) the 10% tax.

2. Assessable income

a) The assessable income from winning a prize earned by a non-resident is the excess over 10 million VND of the prize won in Vietnam.

The income from winning prizes earned by a non-resident is similar to that earned by a resident as guided in Clause 1 Article 15 of this Circular.

b) The taxable income from inheritance and gifts earned by a non-resident is the excess over 10 million VND of the inheritance or gift received in Vietnam.

The income from inheritance and gifts earned by a non-resident is similar to that earned by a resident as guided in Clause 1 Article 16 of this Circular.

3. Time to calculate the assessable income

a) The assessable income from prizes shall be calculated when the organization or person in Vietnam pays the prize money to the non-resident.

b) The assessable income from inheritance is calculated when the person registers the ownership or rights to use the assets in Vietnam.

...

...

...

Chapter 4

TAX REGISTRATION, TAX DEDUCTION, TAX STATEMENT, TAX SETTLEMENT, TAX REFUND

Article 24.53 (annulled)

Article 25. Tax deduction and certificate of tax deduction

1. Tax deduction

Tax deduction is an act of calculating and withholding the tax payable from the taxpayer’s income by the income payer before the income is paid to the tax payer.

a) Incomes earned by non-residents:

The organization or individual that pays taxable incomes to the non-resident shall withhold the personal income tax from the income before it is paid. The determination of tax being withheld is guided in Chapter III (from Article 17 to Article 33) of this Circular.

b) Incomes from wages

...

...

...

b.2) The income payer shall still withhold tax from the incomes earned residents that sign labor contracts for 03 months but resign before such labor contracts expire according to the progressive tax table.

b.3) The income payer shall withhold tax from the incomes earned by the foreigners working in Vietnam based on the duration of work in Vietnam written in the contract or letter of introduction according to the progressive tax table (if the person has worked in Vietnam for at least 183 days in the tax year) or the whole income tax table (if the person has worked in Vietnam for fewer than 183 days in the tax year).

b.4) [54] Insurers have the responsibility to deduct tax on accrual of life insurance premiums paid by the employer on behalf of the employee (except voluntary pension insurance) or other optional insurances with accrual of premiums provided by insurers established and operating under Vietnam’s law. The amount of tax deducted is specified in Clause 2 Article 14 of Circular No. 92/2015/TT-BTC.

Before paying the employee, the employer has the responsibility to deduct tax from the premiums of life insurance or other optional insurances with accrual of insurance bought by the income payer for the employee from insurers not established and operating under Vietnam’s law but permitted to sell insurance in Vietnam. The amount of tax deducted is specified in Clause 2 Article 14 of Circular No. 92/2015/TT-BTC.

b.5) The determination of tax withheld from incomes from wages earned by residents is guided in Article 7 of this Circular; the determination of tax withheld from incomes from wages earned by non-residents is guided in Article 18 of this Circular.

c) [55] Incomes from operation of insurance agents, lottery agents, and network marketing agents; incomes from lease of property to enterprises and/or business organizations.

Lottery companies, insurers and network marketing companies have the responsibility to deduct PIT before paying agents whose commission is over VND 100 million/year. The amount of tax deducted is specified in Clause 2 Article 9 of Circular No. 92/2015/TT-BTC.

The enterprise or business organization who leases property from a person has the responsibility to deduct VAT and PIT before paying the lessor if the amount paid to the lessor is over VND 100 million/year and the lease contract stipulates that the lessee pays tax on behalf of the lessor. The amount of tax deducted is specified in Clause 2 Article 8 of Circular No. 92/2015/TT-BTC.

d) Incomes from capital investment

...

...

...

dd) Incomes from transferring securities

0.1% tax on the transfer price shall be withheld from every income from securities transfer before the income is paid to the transferor. Tax shall be withheld as follows:

dd.1) For securities traded at the Stock Exchange:

dd.1.1) The securities company or commercial bank where the person opens the depository account shall withhold 0.1% personal income tax on the transfer price as before the income is paid to the person. The determination of tax being withheld is guided in Point b.2 Clause 2 Article 11 of this Circular.

dd.1.1) The asset management company to which the person entrusts the management of securities investment portfolio shall withhold 0.1% personal income tax on the transfer price of the entrusting person according to the distribution table sent to the depository bank where the company opens its depository account.

dd.2) For securities transfer without the transaction system of the Stock Exchange:

dd.2.1) For securities of a public company that has applied for securities registration at the Vietnam Securities Depository:

The securities company, commercial bank where the person opens the depository account shall withhold 0.1% personal income tax on the transfer price before initiating the procedure for transferring the securities ownership at the Vietnam Securities Depository.

dd.2.2) For securities of a joint-stock company that is not a public company, issues securities and authorizes a securities company to manage the list of shareholders:

...

...

...

The person that transfers securities shall present the transfer contract to the securities company when initiating the procedure for transferring securities ownership.

e. Incomes earned by non-residents from transferring contributed capital

The organization or person that receives capital contribution from a non-resident shall withhold 0.1% personal income tax on the transfer price.

g) Incomes from winning prizes

The prize provider shall withhold personal income tax before providing prizes to the prize-winner. The determination of tax being withheld is guided in Article 15 of this Circular.

h) Incomes from royalties and franchising

The organization or person that pay incomes from royalties or franchising shall withhold personal income tax before the income is paid to the person. The tax withheld equals the excess over 10 million VND of the income according to the transfer contract multiplied by (x) 5% tax. If the contract has a high value and is paid in instalments, when paying the first instalment the organization or person that pay incomes shall subtract 10 million VND from the payment, then withhold the amount that equals the remaining amount multiplied by 5% tax. Income tax on the next instalments shall be withheld from each instalment.

i) Withholding tax in other cases

The organization or person that pays a total income from 2 million VND to a resident that does not sign a labor contract (as guided in Point c and Point d Clause 2 Article 2 of this Circular) or that signs a labor contract for less than 03 months shall withhold 10% tax on the income before it is paid to the person.

...

...

...

Based on the commitment made by the income earner, the income payer shall not withhold tax. At the end of the tax year, the income payer shall make a list of persons that earn incomes below that taxable level (the form is provided in the guiding documents on tax administration) and send it to the tax authority. The persons are responsible for the commitments they made. Any deceit discovered shall be penalized in accordance with the Law on Tax administration.

The persons that make commitments as guided in this Point shall obtain tax registration and have tax codes when the commitments are made.

2. Certificate of tax withheld at source

a) After withholding tax as guided in Clause 1 of this Article, the income payer shall issue certificates of tax withheld at source at the request of the persons that have tax withheld from their incomes. The certificate of tax withheld at source shall not be issued if the person delegates the tax settlement.

b) Issuance of certificates of tax withheld at source in some particular cases:

b.1) If the person does not sign a labor contract or signs a labor contract for less than 03 months, the person is entitled to request the income payer to issue the certificate of tax withheld at source every time tax is withheld, or issue a single certificate of tax withheld at source for multiple withholdings in the same tax period.

Example 15: Mr. Q signs a service contract with company X to cultivate ornamental plants on the company’s premises once per month from September 2013 to April 2014. Company X pays an income of 03 million VND per month to Mr. Q. In this case, Mr. Q may request company X to issue monthly or one certificate of tax withheld at source, which reflects the tax withheld over the period from September 2013 to December 2013, and one certificate of tax withheld at source over the period from January 2014 to April 2014.

b.2) If the person signs a labor contract for more than 03 months, the income payer shall issue only one certificate of tax withheld at source in a tax period.

Example 16: Mr. R signs a long-term labor contract (from September 2013 till the end of August 2014) with company Y. In this case, if Mr. R is required to settle tax at the tax authority and requests company Y to issue the certificate of tax withheld at source, company Y shall issue 01 certificate which reflects the tax withheld from September 2013 till the end of December 2013, and 01 certificate for the period from January 2014 till the end of August 2014.

...

...

...

The payer of taxable incomes and the person that earns taxable incomes shall declare tax and settle tax in accordance with the procedure provided in guiding documents on tax administration. Rules for declaring tax in some cases:

1.[56] (annulled)

2. Tax statements made by residents that earn incomes from wages and business

a) [57] (annulled)

b) [58] (annulled)

c) [59] (annulled)

d) [60] (annulled).

dd) [61] (annulled)

e) Rules for settling tax in some cases:

...

...

...

e.2) The person earns incomes form wages and has been present in Vietnam in the first calendar year for fewer than 183 days, but has been present in Vietnam for 183 days or more within12 consecutive months from the date of arrival.

- In the first tax year: make and submit the tax settlement form by the 90th day from the end of the 12 consecutive months.

- From the first tax year: make and submit the tax settlement form by the 90th day from the end of the calendar year. The remaining tax payable in the second tax year is calculated as follows:

Remaining tax payable in the second tax year

=

Tax payable in the second tax year

-

Deductible duplicated tax

where:

...

...

...

=

Assessable income in the second tax year

x

Personal income tax rate according to the progressive tax table

Deductible duplicated tax

=

Tax payable in the first tax year

x

...

...

...

12

Example 17: Mr. S is a foreign who first comes to Vietnam and works under a labor contract from June 01, 2014 to May 31, 2016. In 2014, Mr. S has been present in Vietnam for 80 days and earned 134 million VND in wages. In 2015, Mr. S is present in Vietnam for 110 days during the period from January 01, 2015 until the end of May 31, 2015, and earns 106 million VND in wages. From June 01, 2015 to December 31, 2015, Mr. S has been in Vietnam for 105 days and earned 122 million VND in wages. Mr. S does not apply for deductions for dependants and does not pay insurance premiums or make charitable donations.

The personal income tax payable by Mr. S is calculated as follows:

+ in 2014, Mr. S is a non-resident, but for the period of 12 consecutive months from June 01, 2014 to the end of May 31, 2015, Mr. S has been present in Vietnam for totally 190 days (80 days + 110 days). Thus Mr. S is a resident in Vietnam.

+ In the first tax year from June 01, 2014 to May 31, 2015):

- Total taxable income in the first tax year:

134 million VND + 106 million VND = 240 million VND

- Personal deduction: 9 million VND x 12 = 108 million VND

- Assessable income: 240 million VND - 108 million VND = 132 million VND

...

...

...

+ In the second tax year (from January 01, 2015 to the end of December 31, 2015), Mr. S has been present in Vietnam for 215 days (110 days + 105 days) and is considered a resident in Vietnam.

- Taxable income earned in 2015:

106 million VND + 122 million VND = 228 million VND

- Personal deduction: 9 million VND x 12 = 108 million VND

- Assessable income in 2015:

 228 million VND - 108 million VND = 120 million VND

- Personal income tax payable in the 2015:

 (60 million VND x 5%) + (120 million VND – 60 million VND) x 10% = 9 million VND

+ When settling tax in 2015, tax is duplicated in 5 months (from January 2015 to May 2015)

...

...

...

 (10.8 million VND/12 months) x 5 months = 4.5 million VND.

- Personal income tax payable in the 2015:

9 million VND - 4.5 million VND = 4.5 million VND

e.3) [62] (annulled)

e.4) [63] (annulled)

e.5) [64] (annulled)

e.6) [65] (annulled)

e.7) [66] (annulled)

3. Declaring tax on incomes form real estate transfer

...

...

...

a.1) If the person puts up his rights to use land or house ownership as collateral loans or making payment at credit institutions, branches of foreign banks and fails to pay debts when they are due, the branches of foreign banks and credit institution shall liquidate, sell such real estate, declare and pay personal income tax on the person’s behalf before setting the person’s debts.

a.2) If the person mortgages his rights to use land or house ownership to take loans or make payment with other organizations or persons, then transfers the whole or part of such real estate to pay debts, the person that has the rights to use land or house ownership shall declare and pay personal income tax, or the organization/person doing the transfer procedure on the person’s behalf) shall declare and pay personal income tax on the person’s behalf before settling the debt.

a.3) Where a person transfers the real estate to another organization or person under a court’s decision, the transferor shall declare and pay personal income tax, or the organization/person holding the auction shall declare and pay personal income tax on behalf of the transferor. The real estate that is confiscated and put up for auction by competent authorities, personal income tax shall not be paid.

a.4) In case of every person that transfers land and houses that do not fall into the case in which agricultural land is converted to serve production, which is eligible for exemption of personal income tax as guided in Point dd Clause 1 Article 3 of this Circular, each person that transfers land and houses shall declare and pay personal income tax.

a.5) If an organization/person declares personal income tax on real estate transfer on behalf of another person, such organization/person shall state “On behalf of the taxpayer or the taxpayer's legal representative”, sign, write the full name, and append the organization’s seal (if any). The taxpayer in the tax return and tax receipts is still the person that transfers real estate.

b) Real estate authority shall only initiate the procedure for transferring the ownership, rights to use real estate after the personal income tax invoices are presented, or the tax authority certifies that the income from real estate transfer is eligible for tax exemption or deferred tax collection.

4. Declaring tax on incomes from capital transfer (except for securities transfer)

a) The person that transfers contributed capital shall declare tax when a transfer is made, whether or not incomes are earned.

b) The person that earns incomes from transferring contributed capital is not required to directly declare tax at the tax authority. The transferee shall withhold tax as guided in Point e Clause 1 Article 25 of this Circular and declare tax when it is incurred.

...

...

...

The transferee company that pays tax on the person’s behalf shall also declare personal income tax on the person’s behalf. Such company shall state “On behalf of the taxpayer or the taxpayer's legal representative”, sign, write the full name, and append the company’s seal (if any). The taxpayer on the tax return and tax receipts is the transferor (when transferring a resident’s capital) or the transferee (when transferring a non-resident’s capital).

5. Declaring tax on incomes from transferring securities

a) The person that transfers securities of a public company at the Stock Exchange is not required to declare tax directly at the tax authority. The account owner, commercial bank where the person opens his depository account, the asset management company where the person entrusts the management of the investment portfolio shall declare tax as guided in Clause 1 Article 26 of this Circular.

b) Where the person transfers securities without the transaction system of the Stock Exchange:

b.1) The person that transfers securities of a public company registered at the Vietnam Securities Depository is not required to declare tax directly at the tax authority. The securities company, commercial bank where the person opens his depository account shall withhold tax and declare tax as guided in Clause 1 Article 26 of this Circular.

b.2) The person that transfers securities of a joint-stock company that is not public company that authorizes a securities company to shareholder list is not required to declare tax directly at the tax authority. The authorized securities company shall withhold tax and declare tax as guided in Clause 1 Article 26 of this Circular.

c) The persons transferring securities that do not fall into the cases in Point a, Point b Clause 5 of this Article shall declare tax when it is incurred.

d) If the company changes the list of shareholders when transferring securities without documents proving that the securities transferor has fulfilled tax obligations, the transferee company shall declare and pay tax on the transferor’s behalf.

If transferee company that declares tax on the transferor’s behalf, the transferor company shall also declare personal income tax on the person’s behalf. Such company shall state “On behalf of the taxpayer or the taxpayer's legal representative”, sign, write the full name, and append the company’s seal (if any). The taxpayer in the tax return and tax receipts is the securities transferor.

...

...

...

6. Declaring tax on incomes from inheritance and gifts

a) The persons that earn incomes from inheritance or gifts shall declare tax when it is incurred, including the persons eligible for tax exemption.

b) Relevant state agencies and organizations shall only initiate the procedure for transferring the ownership or rights to use real estate, securities, contributed capital, and other assets, the ownership or right to use of which must be registered, to the inheritor or recipient after having the tax receipt or certification that the incomes from inheritance or gifts being real estate are tax-free.

7.[67] (annulled)

8.[68] (annulled)

a) The non-resident that earns incomes in Vietnam but receives them overseas shall declare tax when it is incurred. The non-resident that earns incomes from wages in Vietnam but receives them overseas shall declare tax quarterly.

b) The non-resident that earns incomes from real estate transfer, capital transfer (including securities transfer) in Vietnam but receives them overseas shall declare tax when it is incurred as guided in Clause 3, Clause 4 and Clause 5 of this Article.

9. Declaring tax on incomes from capital investment when receiving shares as dividends or reinvested profit.

The person that receives shares as dividends or reinvests profit is not required to declare and pay tax upon receipt. When transferring capital, withdrawing capital, or dissolving the enterprise, the person shall declare and pay tax on the incomes from capital transfer and capital investment.

...

...

...

The person that contributes capital using contributed capital, securities, or real estate is not required to declare and pay tax when making the contribution. When transferring capital, withdrawing capital, or dissolving the enterprise, the person shall declare and pay tax on the incomes from transferring capital, real estate when making contributions and transferring.

11. Declaring tax on incomes from bonus shares.

The person might not pay tax on wages when receiving bonus shares from the employer. The person shall declare tax on the incomes from transferring shares and wages when transferring bonus shares.

Article 27. Responsibilities of Vietnamese organizations that sign service contracts with foreign contractors that do not operate in Vietnam

When an organization established and operated within Vietnam’s law (hereinafter referred to as Vietnamese party) signs a contract to purchase services of a foreign contractor that signs labor contracts with foreign employees in Vietnam, the Vietnamese party shall notify the foreign contractor of the obligations to pay personal income tax incurred by the foreign employees, the obligations to provide information about the foreign employees, including their names, nationalities, passport numbers, working duration, positions, and incomes for the Vietnamese party. The Vietnamese party shall provide such information for the tax authority at least 07 days before the foreign employee starts to work in Vietnam.

Article 28. Tax refund

1. The refund of personal income tax applies to the persons that have registered and obtain tax codes when they submit the tax settlement form.

2. If the person has delegated the income payer to settle tax, tax refund shall be made via the income payer. The income payer shall offset the overpaid and underpaid tax. After offsetting, the overpaid tax shall be offset against the tax in the next period or refunded on request.

3. The person that declares tax directly may choose to claim a tax refund or offset it against the tax in the next period at the same tax authority.

...

...

...

Chapter 5

IMPLEMENTATION CLAUSES [69]

Article 29. Entry into force

1. This Circular comes into force from October 01, 2013.

Regulations on personal income tax policies in the Law on amendments to the Law on Personal Income Tax, and the Decree No. 65/2013/ND-CP will come into force from the effective date of the Law and Decree (July 01, 2013).

Guidelines for personal income tax in the Circular No. 84/2008/TT-BTC dated September 30, 2008, Circular No. 10/2009/TT-BTC dated January 21, 2009, Circular No. 42/2009/TT-BTC dated March 09, 2009, Circular No. 62/2009/TT-BTC dated March 27, 2009, Circular No. 161/2009/TT-BTC dated August 12, 2009, Circular No. 164/2009/TT-BTC dated August 13, 2009, Circular No. 02/2010/TT-BTC dated January 11, 2010, Circular No. 12/2011/TT-BTC dated January 26, 2011, Circular No. 78/2011/TT-BTC dated June 08, 2011, Circular No. 113/2011/TT-BTC dated August 04, 2011 of the Ministry of Finance are abolished.

2. Guidelines for personal income tax that are provided by the Ministry of Finance before this Circular takes effect and at odds with the guidance in this Circular are abolished.

Article 30. Responsibility for implementation

1. The Law on Tax administration and its guiding documents shall apply to other contents related to tax administration that are not guided in this Circular.

...

...

...

3. The application of taxable income rate to the business persons guided in Article 8 of this Circular shall be implemented from January 1, 2014.

4. For the contracts to sell floors, contribute capital to obtain the right to buy floors, houses, and apartments that are signed before the effective date of the Government's Decree No. 71/2010/ND-CP dated June 23, 2010 elaborating and providing guidance on the implementation of the Law on Housing, and allowed to be transferred by the investors, tax shall be declared and paid similarly to transferring future houses.

5.[70] With regard to a person using a transferred real estate during the period from July 1, 1994 to before January 1, 2009, if he is granted a Certificate of land use right, house ownership and other property thereon by regulatory agencies according to his application sent from January 1, 2009, he is eligible for paying personal income tax (01) time. If a person using a transferred real estate before July 1, 1994, he is eligible for personal income tax exemption.

From January 1, 2009 (implementation of the Law on personal income tax), every person that transfers real estate, whether under a notarized contract, a handwritten document, or no contract at all, must pay personal income tax on every transfer.

6. The persons eligible for personal income tax incentives before the Law on the amendments to the Law on Personal income tax takes effect are still eligible for such incentives for the remaining period.

7. When Socialist Republic of Vietnam signs International Agreements of which the regulations are different from this Circular, such the regulations of such International Agreements shall apply.

Organizations and individuals are recommended to report the difficulties that arise during the implementation to the Ministry of Finance (the General Department of Taxation) for consideration and settlement./.

...

...

...

PP. MINISTER
DEPUTY MINISTER




Cao and Tuan

[1] This Circular is consolidated from the 07 following Circulars:

- Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance of Vietnam providing guidance on the implementation of the Law on Personal Income Tax, the Law on amendments to the Law on Personal Income Tax, and the Government's Decree No. 65/2013/ND-CP elaborating the Law on Personal Income Tax and the Law on amendments to the Law on Personal Income Tax, which comes into force from October 01, 2013;

- Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance amending and supplementing certain Articles of Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated Auguste 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance in order to simplify tax formalities, which comes into force from September 01, 2014;

- Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance providing guidance on the implementation of Decree No. 91/2014/ND-CP dated October 01, 2014 of the Government on amendments to certain Articles of Decrees on tax, which comes into force from November 15, 2014;

- Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

- Circular No. 25/2018/TT-BTC dated March 16, 2018 of the Minister of Finance on guidelines for the Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 and amendments to certain Articles of the Circular No. 78/2014/TT-BTC dated June 18, 2004 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, which comes into force from May 01, 2018.

- Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

...

...

...

This consolidated document does not replace 07 above-mentioned Circulars.

[2] Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance amending and supplementing certain Articles of Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance in order to simplify tax formalities, which is pursuant to:

“Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax administration;

Law No. 13/2008/QH12 on Value-added Tax dated June 03, 2008 and Law No. 31/2013/QH13 dated June 19, 2013 on Amendments to the Law on Value-added Tax;

Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government of Vietnam on guidelines for some Articles of the Law on Tax Administration and the Law on amendments to the Law on Tax Administration;

Decree No. 209/2013/ND-CP dated January 01, 2016 of the Government of Vietnam providing detailed regulations and implementation guidance of certain Articles of the Law on Value-added tax;

Decree No. 51/2010/ND-CP dated May 14, 2010 on sale invoices and the Government's Decree No. 04/2014/ND-CP dated January 17, 2014 on amendments to Decree No. 51/2010/ND-CP dated May 14, 2010;

Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines for the Law on Corporate income tax;

Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government on function, tasks, powers and organizational structure of the Ministry of Finance;

...

...

...

For the purpose of simplification of tax formalities, the Minister of Finance hereby introduces the amendments below:”

- Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance providing guidance on the implementation of Decree No. 91/2014/ND-CP dated October 01, 2014 of the Government on amendments to certain Articles of Decrees on tax, which is pursuant to:

“Law on Tax administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on amendments to the Law on Tax administration;

Law on Personal Income Tax No. 04/2007/QH12 and Law No. 26/2012/QH13 on amendments to the Law on Personal Income Tax;

Law on Value-added tax No. 13/2008/QH12 and Law No. 31/2013/QH13 on amendments to the Law on Value-added tax;

Law on Corporate income tax No. 14/2008/QH12 and Law No. 32/2013/QH13 on amendments to the Law on Corporate income tax;

Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government on providing guidance on implementation of the Law on Tax administration and the Law on amendments to the Law on Tax administration;

Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government on providing guidance on the Law on personal income tax and the Law on amendments to the Law on personal income tax;

Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on providing guidance on the implementation of the Law on Value-added tax;

...

...

...

Decree No. 91/2014/ND-CP dated October 1, 2014 of the Government on amendments to Decrees on taxes;

Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government on function, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation (GDT);

The Minister of Finance shall provide guidance on implementation of Decree No. 91/2014/ND-CP dated October 1, 2014 of the Government on amendments to Decrees on taxation as follows:”

- Circular No. 92/2015/TT-BTC on 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/ND-CP dated February 12, 2015 on guidelines for the law on the amendments to tax laws and decrees on taxation, which is pursuant to:

“Law No. 04/2007/QH12 on Personal Income Tax dated November 21, 2007; Law No. 26/2012/QH13 on Amendments to the Law on Personal Income Tax dated November 22, 2012;

Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; and Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax administration;

Law No. 71/2014/QH13 dated November 26, 2014 on the amendments to tax laws;

Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008, amended by the Law on Value-added tax No. 31/2013/QH13 dated June 19, 2013;

...

...

...

Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government of Vietnam on guidelines for some Articles of the Law on Tax Administration and the Law on amendments to the Law on Tax Administration;

The Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 elaborating some Articles of the Law on Amendments to Tax Laws and Tax Decrees;

The Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 elaborating some Articles of the Law on Value-added Tax;

Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation (GDT);

The Minister of Finance provides the below guidelines:”

- Circular No. 25/2018/TT-BTC dated March 16, 2018 of the Minister of Finance on guidelines for the Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 and amendments to certain Articles of the Circular No. 78/2014/TT-BTC dated June 18, 2004 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, which is pursuant to:

“ Law on Securities No. 70/2006/QH11 dated June 29, 2006 and Law No. 62/2010/QH12 on amendments to some articles of the Law on Securities dated November 24, 2010;

“Law No. 04/2007/QH12 on Personal Income Tax dated November 21, 2007; Law No. 26/2012/QH13 on Amendments to the Law on Personal Income Tax dated November 22, 2012;

...

...

...

Law No. 71/2014/QH13 dated November 26, 2014 on the amendments to tax laws;

Law No. 106/2016/QH13 dated April 06, 2016 on amendments to some articles of the Law on Value Added Tax, Law on Special Excise Tax and Law on Tax Administration;

The Government’s Decree No. 65/2013/ND-CP dated June 27, 2013 elaborating the Law on Amendments to certain Articles of the Law on Personal Income Tax and Law on amendments to some Articles of the Law on Personal Income Tax;

The Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 elaborating some Articles of the Law on Amendments to Tax Laws and Tax Decrees;

The Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 on guidelines for the Law on amendments to certain articles of the Law on Value Added Tax, Law on Special Excise Tax and Law on Tax Administration;

The Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 on amendments to some articles of the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 and Government’s Decree No. 12/2015/ND-CP dated February 12, 2015;

 Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on function, tasks, powers and organizational structures of the Ministry of Finance;

At the request of the Director of the General Department of Taxation (GDT);

The Minister of Finance hereby promulgates a Circular on guidelines for the Government’s Decree No. 146/2017/ND-CP dated December 12, 2017 on amendments to some articles of the Circular No.78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance and Circular No.111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance. To be specific:”

...

...

...

“The Law on Tax Administration dated June 13, 2019;

The Law on State Budget dated June 25, 2015;

Laws, Ordinances and Decrees on tax, fees, charges and other state budget revenues;

Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating on certain Articles of the Law on Tax Administration;

The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation (GDT);

The Minister of Finance promulgates a Circular on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.”

- Circular No. 79/2022/TT-BTC on amendments to some legislative documents promulgated by ministry of finance, which is pursuant to:

“The Law on Personal Income Tax on amendments to some Articles of the Law on Personal Income Tax dated November 21, 2007; the Law on Customs dated June 23, 2014;

...

...

...

The Law on Promulgation of Legislative Documents dated June 22, 2015;

The Law amending certain articles of the Law on Promulgation of Legislative Documents dated June 18, 2020;

The Law on Residence dated November 13, 2020;

Decree No. 65/2013/ND-CP dated June 27, 2013 on guidelines for implementation of the Law on Personal Income Tax and the Law on Amendments to the Law on Personal Income Tax;

The Government’s Decree No. 34/2016/ND-CP dated May 14, 2016 on elaboration of some Articles and measures for implementation of the Law on Promulgation of Legislative Documents;

Decree No. 154/2020/ND-CP dated December 31, 2020 of the Government of Vietnam amending certain Articles of Decree No. 34/2016/ND-CP dated May 14, 2016 of the Government of Vietnam elaborating certain articles and measures for implementation of the Law on Promulgation of Legislative Documents;

 Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on function, tasks, powers and organizational structures of the Ministry of Finance;

At the request of the Director of the General Department of Vietnam Customs and the Director General of the General Department of Taxation; 

The Minister of Finance hereby promulgates a Circular on amendments to some legislative documents promulgated by Ministry of Finance.”

...

...

...

[4] This paragraph is amended according to Article 2 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance amending and supplementing certain Articles of Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated Auguste 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance in order to simplify tax formalities, which comes into force from September 01, 2014.

[5] This paragraph is amended according to Article 2 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance amending and supplementing certain Articles of Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated Auguste 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance in order to simplify tax formalities, which comes into force from September 01, 2014.

[6] This paragraph is amended according to Article 2 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance amending and supplementing certain Articles of Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated Auguste 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance in order to simplify tax formalities, which comes into force from September 01, 2014.

[7] This paragraph is amended according to clause 1 Article 11 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[8] This paragraph is amended according to clause 2 Article 11 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

This paragraph is amended according to Article 11 of Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance providing guidance on the implementation of Decree No. 91/2014/ND-CP dated October 01, 2014 of the Government on amendments to certain Articles of Decrees on tax, which comes into force from November 15, 2014.

[9] This paragraph is amended according to clause 3 Article 11 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[10] This paragraph is amended according to clause 4 Article 11 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[11] This paragraph is amended according to clause 5 Article 11 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

...

...

...

[13] This Point is amended according to Article 4 of Circular No. 25/2018/TT-BTC on guidelines for the Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 and amendments to some articles of Circular No. 78/2014/TT-BTC dated June 18, 2004 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, which comes into force from May 01, 2018.

[14] This Point is annulled according to clause 7 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[15] This paragraph is amended according to clause 1 Article 12 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[16] This Point is amended according to clause 2 Article 12 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[17] This Point is amended according to clause 3 Article 12 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[18] This Point is amended according to clause 4 Article 12 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[19] This Point is amended according to clause 5 Article 12 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[20] This Article is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

[21] This Article is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

...

...

...

[23] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[24] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[25] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[26] This Point is amended according to clause 1 Article 14 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[27] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[28] This Clause is amended according to clause 2 Article 14 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[29] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[30] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[31] The phrase “công ty quản lý quỹ hưu trí tự nguyện” (“company managing the voluntary retirement fund”) is annulled according to Article 15 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

...

...

...

[33] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[34] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[35] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[36] Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

[37] This Point is amended according to Article 1 of Circular No. 79/2022/TT-BTC amending certain legislative documents promulgated by the Ministry of Finance, which comes into force from January 01, 2023.

38 Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

39 Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

40 Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

41 Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

...

...

...

43 Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

44 Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

45 Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

46 Contents concerning personal income tax on individuals doing business in this Article are annulled according to clause 6 Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

47 This Point is amended according to Article 16 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

48 This Point is amended according to Article 16 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

49 This Article is amended according to Article 17 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

50 This Point is amended according to Article 18 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

51 This Point is amended according to clause 1 Article 19 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

...

...

...

53 This Article is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

54 This paragraph is amended according to clause 1 Article 20 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

55 This Point is amended according to clause 2 Article 20 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015.

56 This clause is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

57 This point is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

58 This point is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

59 This point is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

60 This point is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

61 This point is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

...

...

...

63 This paragraph is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

64 This paragraph is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

65 This paragraph is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

66 This paragraph is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

67 This clause is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

68 This clause is annulled according to point n clause 4 Article 87 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance providing guidance on implementation of certain Articles of the Law on Tax Administration and Decree No.126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration, which comes into force from January 01, 2022.

69 Article 7 of Circular No. 119/2014/TT-BTC amending and supplementing certain Articles of Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated Auguste 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance in order to simplify tax formalities, which comes into force from September 01, 2014, provides for:

“Article 7. Entry into force

1. This Circular comes into force from September 01, 2014.

...

...

...

2. The instructions and forms provided in the Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance that is amended, replaced or annulled by this Circular are invalidated.

3. Other administrative procedures for taxation that are not mentioned in this Circular shall be implemented according to applicable regulations of law.

Any difficulty or obstacle that arises during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.”

- Articles 22, 24 and 25 of Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance providing guidance on the implementation of Decree No. 91/2014/ND-CP dated October 01, 2014 of the Government on amendments to certain Articles of Decrees on tax, which comes into force from November 15, 2014, provide for:

“Article 22. Entry into force

This Circular comes into force from November 15, 2014.

Except that regulations in Chapter I of this Circular shall be applied to the corporate income tax from 2014.”

Article 24. Temporarily, CIT shall not been collected (including cases in which a Decision on handling with tax collection is granted, or businesses are undergone complaints handling) applied to facilities involved in private sectors such as education, vocational training, heath, culture, sport, or environment but have not satisfied with the List of types, scale, or standards applied to facilities involved in private sectors such as education, vocational training, heath, culture, sport, or environment prescribed in regulations of the Prime Minister until new guiding documents of regulatory agencies are granted.

Article 25. Responsibility for implementation

...

...

...

2. The tax authorities are responsible for providing guidance for organizations or individuals to implement regulations of this Circular.

3. Regulated entities of this Circular must implement the regulations of this Circular.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

- Article 25 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance providing guidance on the imposition of VAT and personal income tax on residents doing business; guidance on amendments to certain contents on personal income tax prescribed in the Law on amendments to certain Articles of the Law on Tax No. 71/2014/QH13 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on the implementation of the Law on Amendments to certain Articles of Laws on tax and Decrees on tax, which comes into force from July 30, 2015 and is applicable to the personal income tax periods of from 2015 provides for:

“Article 25. Entry into force

1. This Circular comes into force from July 30, 2015 and is applied to the tax period 2015 onwards.

Regulations on businesspeople paying flat tax using invoices of tax authorities shall apply to tax periods from January 01, 2016.

2. Persons who have lease contracts for many years and have declared and paid tax according to previous regulations are not required to adjust the amount of tax declared and paid.

3. Persons who transfer real estate and have applied for registration of right to ownership or right to enjoyment of real estate, or have submitted tax declaration documents before January 2015 which apply 25% tax may apply 2% tax if they have not received any tax notice from tax authority by December 31, 2014.

...

...

...

5. Regulations on VAT and PIT incurred by businesspeople in Article 16 and Article 21 of Circular No. 156/2013/TT-BTC are annulled.

6. Regulations on PIT incurred by businesspeople in Articles 7, Article 8, and Article 9 of Circular No. 111/2013/TT-BTC are annulled.

7. Point d Clause 6 Article 2 on PIT on casino prizes of Circular No. 111/2013/TT-BTC is annulled.

8. Sub-departments of taxation of districts shall send the lists of business households exempt from VAT and/or PIT and the lists of business households paying flat tax and taxes payable to the People’s Councils and Fatherland Front Agencies of districts and communes by August 30, 2015. The lists must also be publicly posted at one-stop divisions of Sub-departments of taxation and the People’s Committees of districts, at the gates or suitable locations of the People’s Committees of communes, offices of tax collector teams, management boards of markets; and the lists shall be made using Form No. 01/CKTT-CNKD enclosed with this Circular and sent to each individual doing business. The Lists using Form No. 01/CKTT-CNKD shall be made according to the guidance in point a.1 clause 9 Article 6 of this Circular.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance (via General Department of Taxation) for consideration./.”

- Article 5 of Circular No. 25/2018/TT-BTC guiding Decree No. 146/2017/ND-CP dated December 15, 2017 of the Government and amending certain Articles of Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance, Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, which comes into force from May 01, 2018, provides for:

“Article 5. Entry into force

1. This Circular comes into force from May 01, 2018.

2. Cases that arise from February 01, 2018 and are the subject of the Decree No. 146/2017/ND-CP shall comply with the Decree No. 146/2017/ND-CP and Article 1, Article 2 and Clauses 2, 3 and 4 Article 3 of this Circular.

...

...

...

- Articles 87, 88 and 89 of Circular No. 80/2021/TT-BTC on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some articles of the Law on Tax Administration, which comes into force from January 01, 2022, provide for:

Article 87. Entry into force

1. This Circular comes into force from January 01, 2022.

2. The tax declaration forms provided by this Circular shall be used for tax periods starting from January 01, 2022 and may also be used for 2021's tax finalization.

3. This Circular annuls:

a) Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of Finance elaborating some Articles of the Law on Tax Administration, the Law on Amendments to the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated 22/7/2013;

b) Circular No. 99/2016/TT-BTC dated 29/6/2016 of the Ministry of Finance on management of VAT refunds;

c) Circular No. 31/2017/TT-BTC dated 18/4/2017 on amendments to Circular No. 99/2016/TT-BTC dated 29/6/2016 of the Minister of Finance on management of VAT refunds;

d) Circular No. 208/2015/TT-BTC dated 28/12/2015 of the Ministry of Finance on operation of commune-level Tax Advisory Councils;

...

...

...

e) Circular No. 06/2017/TT-BTC dated 20/01/2017 of the Ministry of Finance on amendments to Clause 1 Article 34a of Circular No. 156/2013/TT-BTC dated 06/11/2013 elaborating some Articles of the Law on Tax Administration, which is amended by Clause 10 Article 2 of Circular No. 26/2015/TT-BTC);

g) Circular No. 79/2017/TT-BTC dated 01/8/2017 of the Ministry of Finance on amendments to Point b1 Clause 4 Article 48 of Circular No. 156/2013/TT-BTC dated 06/11/2013 elaborating some Articles of the Law on Tax Administration.

4. This Circular annuls the following contents:

a) Article 1 of Circular No. 119/2014/TT-BTC dated 25/8/2014 of the Ministry of Finance amending Circular No. 156/2013/TT-BTC , 111/2013/TT-BTC , 219/2013/TT-BTC , 08/2013/TT-BTC, 85/2011/TT-BTC , 39/2014/TT-BTC and 78/2014/TT-BTC for reform and simplification of tax-related administrative procedures;

b) Articles 14, 15, 16, 17, 18, 19, 20, 21 Chapter IV of Circular No. 151/2014/TT-BTC dated 10/10/2014 of the Ministry of Finance elaborating the Government’s Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to some tax-related Decrees;

c) Article 2 of Circular No. 26/2015/TT-BTC dated 27/02/2015 of the Ministry of Finance elaborating regulations on VAT and tax administration of the Government’s Decree No. 12/2015/ND-CP.

d) Article 17, Clause 3 Article 18 of Circular No. 84/2016/TT-BTC dated 17/6/2016 of the Ministry of Finance on procedures for collection of domestic receivables and taxes;

dd) Article 3 of Circular No. 130/2016/TT-BTC dated 12/8/2016 of the Ministry of Finance elaborating the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law on Amendments to some Articles of the Law on Value-added Tax, the Law on Excise Tax and the Law on Tax Administration, and amendments to some Articles of tax-related Circulars;

e) Articles 3, 4, 12, 20, 23 of Circular No. 36/2016/TT-BTC dated 26/02/2016 of the Ministry of Finance providing guidance on implementation of regulations on tax payable by organizations and individuals conducting survey, exploration and extraction of oil and gas according to regulation of Petroleum Law;

...

...

...

h) Article 3, Article 4, Point b Clause 1 Article 7, Points c, d, dd Clause 2 Article 7 of Circular No. 22/2010/TT-BTC dated 12/02/2010 of the Ministry of Finance providing guidance on implementation of the Government’s Decree No. 100/2009/ND-CP dated 03/11/2009 on surcharges on distributable surplus of oil in case of increases in crude oil price;

i) Clauses 2, 3, 4 Section II Part B and Clauses 2, 3, 4 Section IV Part B of Circular No. 56/2008/TT-BTC dated 23/6/2008 of the Ministry of Finance providing guidance on declaration, payment and statement of amounts receivable by the State specified in Article 18 of the Financial Management Regulation of the Parent Company - Vietnam National Oil and Gas Group enclosed with the Government’s Decree No. 142/2007/ND-CP dated 5/9/2007.

k) Point a, Point b Clause 1 Article 21 of Circular No. 72/2014/TT-BTC dated 30/5/2014 of the Ministry of Finance on refund of VAT on goods carried by foreigners and Vietnamese nationals residing overseas upon exit, which is amended by Clause 15 Article 1 of Circular No. 92/2014/TT-BTC dated 31/12/2019 of the Ministry of Finance);

l) Clause 2 Article 3 of Joint Circular No. 206/2014/TTLT/BTC-BQP dated 24/12/2014 of the Ministry of Finance and the Ministry of National Defense providing guidance on declaration and payment of taxes and State budget revenues by units and enterprises affiliated to the Ministry of National Defense;

m) Point b Clause 2 Section II of Joint Circular No. 85/2005/TTLT/BTC-BCA dated 26/09/2005 of the Ministry of Finance and the Ministry of Public Security providing guidance on implementation of policies on tax and the state budget revenues regarding production and sale of goods and services by units affiliated to the Ministry of Public Security;

n) Articles 5, 6, 24; Clause 1, Points a, b, c, d, dd, e.3, e.4, e.5, e.6, e.7 Clause 2, Clause 7, Clause 8 Article 26 of Circular No. 111/2013/TT-BTC dated 15/8/2013 of the Ministry of Finance providing guidance on implementation of the Law on Personal Income Tax, the Law on Amendments to the Law on Personal Income Tax and the Government’s Decree No. 65/2013/ND-CP elaborating some Article of the Law on Personal Income Tax and the Law on Amendments to the Law on Personal Income Tax.

o) Clause 1, Clause 2, Points a.1, a.2, a.3, a.4, b, c, d, dd Clause 3, Clause 4, Points b, c, d, dd Clause 6 Article 21; Article 22; Article 23; Article 24; Appendix 02 and set forms enclosed with Circular No. 92/2015/TT-BTC dated 15/6/2015 of the Ministry of Finance providing guidance on VAT and personal income tax payable by resident individuals doing business; providing guidance on implementation of regulations on personal income tax in the Law No. 71/2014/QH13 on Amendments to tax Laws and the Government’s Decree No. 12/2015/ND-CP dated 12/02/2015 elaborating the Law on Amendments to tax Laws and tax Decrees.

5. The taxpayer registration, tax declaration and payment by overseas suppliers prescribed in Articles 76, 77, 78, 79 of this Circular shall be carried out from the day on which General Department of Taxation announces the initiation of the system for taxpayer registration, tax declaration and payment by overseas suppliers on the online portal.

6. In case a legislative document referred to in this Circular is amended or replaced, the newer document shall apply.

...

...

...

1. Decisions on tax deferral, decisions on tax payment in instalments, notifications of cancelled late payment interest that are issued before the effective date of this Circular shall remain effective until the expiration dates written thereon.

2. Overpaid amounts of taxpayers prescribed in Article 26 of this Circular (including those that are paid before the effective date of this Circular shall not be refunded by tax authorities.

3. Individuals shall declare personal income tax on real estate transfer by the deadline specified in Clause 11 Article 2 of the Government’s Decree No. 12/2015/ND-CP dated 12/01/2015 and Clause 5 Article 21 of Circular No. 92/2015/TT-BTC dated 15/6/2015 of the Ministry of Finance.

4. Hydroelectric plants whose tax obligation distribution ratios have been specified by the Ministry of Finance before the effective date of this Circular shall continue following instructions of the Ministry of Finance.

5. In case a taxpayer that provides telecommunications services and has a branch that is located in a province other than that where the headquarters is located and also provides post-paid telecommunications services according to Clause 4 Article 20 of Circular No. 219/2013/TT-BTC dated 31/12/2013 of the Ministry of Finance, the taxpayer shall submit the tax declaration form No. 01/GTGT, the VAT distribution sheet according to Form No. 01-6/GTGT in Appendix II hereof to the supervisory tax authority.

Article 89. Implementation

1. Tax authorities at all levels shall provide guidance on implementation of this Circular for organizations, individuals and taxpayers.

2. Organizations, individuals and taxpayers that are regulated by this Circular shall fully follow the guidance in this Circular.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for timely settlement./.”

...

...

...

“Article 4. Entry into force

1. This Circular comes into force as of January 01, 2023

2. Chief of Office of Ministry of Finance, Director General of General Department of Vietnam Customs, Director General of General Department of Taxation, heads of relevant units affiliated to the Ministry of Finance and organizations and individuals concerned are responsible for the implementation of this Circular./.”

70 This clause is amended according to Article 13 of Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance providing guidance on the implementation of Decree No. 91/2014/ND-CP dated October 01, 2014 of the Government on amendments to certain Articles of Decrees on tax, which comes into force from November 15, 2014.

Văn bản hợp nhất 02/VBHN-BTC năm 2024 hợp nhất Thông tư hướng dẫn thực hiện Luật Thuế thu nhập cá nhân, Luật Thuế thu nhập cá nhân sửa đổi và Nghị định 65/2013/NĐ-CP hướng dẫn Luật Thuế thu nhập cá nhân và Luật Thuế thu nhập cá nhân sửa đổi do Bộ trưởng Bộ Tài chính ban hành