Chapter 3.
POLICIES ON ADMINISTRATION OF PERSONAL INCOME TAX
Article 27. Tax registration and grant of tax identification numbers
1. Individuals having taxable incomes shall make tax registration with tax offices in order to be granted tax identification numbers for themselves and for each dependant person from whom they enjoy reduction based on family circumstances.
2. Organizations and individuals paying taxable incomes shall make tax registration with tax offices in order to be granted tax identification numbers. In case income-paying organizations and individuals that are granted tax identification number before the effective date of this Decree may continue using these tax identification numbers.
Article 28. Tax withholding
1. Tax withholding means that income-paying organizations and individuals deduct payable tax amounts from incomes of taxpayers before paying incomes.
2. Kinds of income subject to tax withholding:
a) Incomes of non-resident individuals, including also those who are not present in Vietnam;
b) Income from salaries, wages and remunerations including remunerations from brokerage activity;
c) Incomes of individuals from operation of insurance agents, lottery agents and multi-level goods sale;
d) Incomes from capital investment;
dd) Incomes from capital transfer of non-resident individuals, transfer of securities;
e) Incomes from won prizes;
g) Incomes from copyright;
h) Incomes from commercial franchising.
3. The Finance Ministry shall specify cases subject to tax withholding and personal income tax withholding levels and methods specified in this Article.
Article 29. Cases not subject to tax withholding
1. Tax withholding does not apply to:
a) Incomes from business activities of resident individuals;
b) Incomes from real estate transfer;
c) Incomes from the contributed capital transfer of resident individuals;
d) Incomes from inheritances or gifts of individuals.
2. In the cases specified in Clause 1 of this Article, taxpayers shall declare and pay tax directly to tax offices.
Article 30. Declaration, payment and finalization of personal income tax
Income-paying organizations and individuals and implementing tax withholding, and individuals having taxable incomes as prescribed in the Law on personal income tax and Law amending and supplementing a number of articles of the Law on personal income tax shall implement tax declaration, payment and finalization as follows:
1. Monthly tax declaration and tax payment are applicable to organizations and individuals paying the incomes and implemented tax withholding for incomes specified in clause 2 Article 28 of this Decree and total monthly withheld personal income tax amount under each type of declaration is VND 50 million or more, except for case subject to the quarterly tax declaration and tax payment.
2. Quarterly tax declaration and tax payment applied to:
a) Organizations and individuals paying the incomes and implemented tax withholding for incomes specified in clause 2 Article 28 of this Decree but not subject to monthly tax declaration and tax payment specified in clause 1 of this Article.
b) Business individuals or individuals groups;
c) Incomes from wages, salaries paid from foreign countries or paid by international organizations, Embassies, Consulates in Vietnam but not yet implemented tax withholding.
3. Tax declaration and tax payment upon each time of income generation are applied to:
a) Incomes from real estate transfer;
b) Incomes from capital transfer of resident individuals;
a) Incomes from inheritances or gifts;
d) Incomes from goods production and business, and service provision of business individuals and individuals groups which have been issued retail invoices by tax offices;
dd) Incomes generated abroad of resident individuals, exclusive of incomes from wages or salaries;
e) Incomes generated in Vietnam but received abroad of non-resident individuals, exclusive of incomes from wages or salaries;
4. Annual tax declaration and tax payment: Being applied to business individuals, individuals groups that pay tax as prescribed in clause 1 Article 10 of this Decree.
5. Tax finalization
Income-paying organizations and individuals; resident individuals having incomes from wages, salaries, or business; resident individuals transferring securities and paying tax at the tax rate of 20% on income shall declare annual tax finalization, except for the following cases:
a) Individuals who have the payable tax amounts less than the tax amounts temporarily paid quarterly and not request for tax refund or tax offsetting for next period;
b) Individuals, and business households that have only one income source and have performed tax payment as prescribed in clause 1 Article 10 of this Decree;
c) Individuals, and business households that have only income from house or land use right lease, and have performed tax payment according to declaration at place having house or land use right to lease;
d) Individuals having incomes from wages,salaries regularly generated at an unit and having additional irregular incomes at other places of which monthly average income in year does not exceed VND 10 million and having been withheld at source by the paying units, if these individuals have no demand, it is not required to make tax finalization for these incomes;
e) Individuals having incomes from wages, salaries and having additional incomes from house or land use right lease with the monthly average turnover in year does not exceed VND 20 million and having paid tax at place having houses or land use rights for lease, if these individuals have no demand, it is not required to make tax finalization for these incomes.
6. Individuals may delegate for income-paying units to make tax finalization on behalf of them in case these individuals have only one income source from wages, salaries generated in a unit or apart from wages, salaries generated in a unit, individuals have other additional incomes specified in points d, e clause 5 of this Article.
7. Dossiers of tax declaration, tax payment and tax finalization for cases stated in clauses 1, 2, 3, 4 and 5 of this Article shall comply with provisions of law on tax administration.
Article 31. Responsibilities of income-paying organizations, organizations where individuals transfer capitals, organizations of securities depository and issuance, Vietnamese organizations signing contract of purchasing services of foreign contractors not operating in Vietnam for tax withholding, tax declaration and information disclosure
1. Organizations, individuals are respponsible for tax withholding when paying incomes to individuals as follows:
a) For incomes from salaries or wages paid to individuals under labor contracts: On a monthly basis, income-paying organizations and individuals that are responsible for tax withholding of each individual, based on his/her monthly taxed income, and the partially progressive tariff; temporarily-calculated reductions based on family circumstances according to declaration of taxpayer, shall calculate the payable tax in month, implement tax withholding and not required to take responsibility before law for this declaration for temporary calculation of reduction based on family circumstances. Income-paying organizations and individuals shall implement tax declaration, tax payment into the State budget as prescribed in clauses 1, 2 Article 30 of this Decree and in accordance with law on tax administration.
b) For other wages and payments for individuals who do not enter into labor contracts: Income-paying organizations and individuals shall temporarily withhold tax at the rate of 10% of paid incomes for individuals. Individuals whose incomes are subject to temporary tax withholding under this Clause are not required to make monthly tax declarations.
The Ministry of Finance shall specify the income level serving as basis for tax withholding , temporary tax withholding at the rate specified in this point.
2. Securities companies, commercial banks where individuals deposit securities, organizations issuing securities are responsible for tax withholding for securities transfer at the rate of 0.1% of securities sale prices each time, including cases of tax payment at the tax rate of 20% of incomes from transfer of securities specified in clause 2 Article 17 of this Decree.
3. Enterprises where individuals hold the transferred contribution capital part are responsible for requesting individuals to supply documents of having finished the tax liability for the transferred capital part before doing procedures for changing list of members contributed capital or list of shareholders. If enterprises perform procedures for changing list of members contributed capital or list of shareholders due to capital transfer without documents proving that individuals transfering their capital have been finished their tax liability, enterprises where individuals transfer capital shall be responsible for tax payment on behalf of these individuals.
4. Organizations established and operating in accordance with Vietnamese law (hereinafter abbreviated to Vietnamese party) have entered into a contract of purchasing services of foreign contractors which have entered into labor contracts with foreigners working in Vietnam, the Vietnamese party shall be responsible for notifying the foreign contractor of obligation in personal income tax payment for these foreign employees and the responsibility for providing information about foreign employees, including: List, nationalities, passport number, working duration, affairs and incomes to the Vietnamese party for the Vietnamese party’s provision to the tax offices within 7 days as from the date foreign individuals begin working in Vietnam.
Article 32. Tax refund
Individuals are entitled to tax refund in cases specified in clause 2 Article 8 of the Law on personal income tax dated November 21, 2007 and they have request for tax refund.
Procedures for and dossier of tax refund shall comply with law on tax administration.
Tìm kiếm
Nghị định 65/2013/NĐ-CP (Bản Word)
Nghị định 65/2013/NĐ-CP (Bản Pdf)