Circular No. 128/2014/tt-Btc: The Guide To Personal Income Tax Reductions For Individuals Working In The Economic Area

Original Language Title: Thông tư 128/2014/TT-BTC: Hướng dẫn việc giảm thuế thu nhập cá nhân đối với cá nhân làm việc tại Khu kinh tế

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FINANCE MINISTRY
Number: 128 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, September 5, 2014

IT ' S SMART

The guidance of personal income tax cuts to individuals working at the International Business Zone.

________________

The Personal Income Tax Act of 2007 and the Amendment Law, which added some of the provisions of the 2012 Personal Income Tax Act;

The Tax Management Law Base in 2006 and the Amendment Law, which added some of the Tax Management Law of 2012;

Base of Protocol 65 /2013/ND-CP June 27, 2013 of the Government Regulation details some of the provisions of the Personal Income Tax Act and the Amendment Law, which complements some of the provisions of the Personal Income Tax Act;

Base of Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government rules the implementation of some of the provisions of the Tax Management Law and Amendment Law, which complements some of the provisions of the Tax Management Law;

Base of Protocol 29 /2008/NĐ-CP March 14, 2008 by the Government Regulation of Industrial Zone, Manufacturing Zone, Economic Zone;

Base of Protocol 164 /2013/ND-CP November 12, 2013 by the Government amended, adding some of the provisions of the Digital Protocol. 29 /2008/NĐ-CP March 14, 2008 by the Government Regulation of Industrial Zone, Manufacturing Zone and Economic Zone;

Base Decision Base 72 /2013/QĐ-TTg November 26, 2013 by the Prime Minister on the issue of the mechanism, financial policy towards the Grocery Economy Zone;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government rules on the functions, duties, powers, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General of the Internal Revenue Service;

The Minister of Finance guidelines for reducing the personal income tax of the individual working at the Economic Zone and the Store Economic Zone (later known as the Economic Zone) as follows:

What? 1. The taxpayer and the applicable scope

Taxpayers who are reduced to personal income tax in the direction of this Notice are personally resident and non-resident individuals under the law of personal income tax, working in the Economic Zone, namely:

1. Individuals sign a labor contract with the Board of Economic Zone Management, the State Administration of the State Department at the Economic Zone and in fact working at the Economic Zone.

2. Individuals who sign labor contracts with the organization, individuals have a business base at the Economic Zone and are in fact working at the Economic Zone.

3. Individuals sign labor contracts with the organization, individuals outside the Economic Zone, but are sent to work in the Economic Zone to carry out economic contracts organised by the organization, individuals outside the Economic Zone signed with the Economic Zone Management Board, the State Administration agency in the Region. economics or to the organization, the individual has an investment activity and business manufacturing in the Economic Zone.

4. Personally, the individual group has a fixed business location at the Economic Zone, which performs business manufacturing operations according to a business registration certification in the Economic Zone.

5. Individuals who sign labor contracts with the organization at the Economic Zone and in fact work at the Toxic Waste Disposal Zone of the Economic Zone that, according to the state ' s regulation of the environment and approved Economic Zone planning, this toxic waste disposal site must be treated. It ' s outside the economic zone.

What? 2. Tax income as a tax relief base

Income as a base of personal income tax is reduced in accordance with this Information:

1. Income income from wages, money which individuals receive due to work in the Economic Zone is administered by the Department of Economic Zone, the state governing body at the Economic Zone or the organization, the individual has a business base in the paid economic zone.

2. Tax income from wages, individual wages sent to work in the Economic Zone received by the organization, individuals outside the Economic Zone paid to implement economic contracts signed with the Economic Zone Management Board, the State Administration of Housing Authority at the Economic Zone of the United States. Or organization, individuals have investment and business manufacturing in the Economic Zone.

3. Tax income from business manufacturing activity in the Personal Economic Zone, the individual group is granted a business registration certification in the Economic Zone.

4. Tax income from the wages, the individual ' s wages received due to work at the Toxic Waste Disposal of the Economic Zone located outside the Economic Zone.

The identification of taxable income from wages, wages, and income from the business made by the regulation of the law on personal income tax.

What? 3. Define the reduced tax number

1. For the individual resident:

a. The individual case that resides only has taxable income in accordance with this Article 2 (the following is generally taxable income in the Economic Zone):

A.1. Specifies the number of temporary taxes to be reduced:

Temporary personal income tax is reduced

=

Personal income tax must be deducted or temporarily suspended (monthly, quarter or once per birth)

x

50%

A.2. Specifies the number of taxes to be filed:

Personal income tax is reduced

=

The total number of individual income tax must submit in the tax year

x

50%

In it: The total number of individual income tax must submit (above) is the amount of personal income tax that must submit to the regulation of the individual income tax.

b. The case of resident individuals who just had taxable income in the Economic Zone just had income from wages, money, income from business outside the Economic Zone:

b.1. Specifies the number of temporary taxes to be reduced:

Temporary personal income tax is reduced

=

Personal income tax must deduct or suspend (monthly, quarter or every single birth) corresponding to taxable income at the International Economic Zone.

x

50%

b.2. Specifies the number of taxes to be filed:

Personal income tax is reduced in 2015

=

The total number of individual income tax must submit in the year

x

Taxable income in the Economic Zone

x

50%

Gross income tax in the tax year

In it: The total number of individual income tax required in the year is determined on the basis of a total income tax from public money, wages, from the business that arise in the tax year by the rule of law on personal income tax.

2. For non-resident individuals:

Personal income tax is reduced

=

Gross income tax in the Economic Zone

x

Personal income tax rate applies to non-resident individuals.

x

50%

What? 4. Opening taxes, taxes, tax decisions

Individuals mentioned in Article 1 of this Smart have taxable income under the guidelines at Article 2 This is a tax return, tax filing, personal income tax decision on the provisions of the law on tax management.

What? 5. Effect of execution

1. This message has the enforcement effect since October 20, 2014. and replace Digital 176 /20. 09 /TT-BTC dates September 9, 20 09 of the Finance.

2. Personal business in the Economic Zone prior to January 1, 2009, which has a business income from the business that is performing an investment in accordance with the provisions of the corporate income tax law until the end of December 31, 2008, which is still in tax-exempt time. If you go to business, you can move on to the next tax-free income tax on the rest of the tax-free time, and then enjoy a 50 percent reduction in personal income tax on this Learned.

3. In the course of execution, if there is an entanging, recommended organizations, the individual feedback on the Ministry of Finance (Total Tax Directorate) to study the solution ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan