FEDERAL INFORMATION

Oh. It ' s about collecting tax revenue for an officer.

professional servicemen, cadres, civil officials, officials and

It's a paycheck. Ministry Q The room

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Tax Management Base Stain. 78 /2006/QH11 November 29th, n What? 2006;

Personal Income Tax Law Base Stain. 04 /2007/QH12 21st Ah! 11 in 2007;

Edit Law Base, add a s Stain. The article of the Tax Management Laws Stain. 21 /2012/QH13 November 20, 2012;

Edit Law Base, add a s Stain. The article of the Digital Income Tax Law 26 /2012/QH13 November 22, 2012;

Root Come on Decrees Stain. 83 /2013/NĐ-CP July 22, 2013 by the Government Regulation a number of things of the Tax Management Law and the Amendment Law, adds a s Stain. The Tax Management Act;

Base of Protocol 65 /2013/ND-CP June 27, 2013 by the Government rules out details of one Stain. Go. Okay. u of the Personal Income Tax Law and Amendment Law, which adds some of the provisions of the Income Tax Law c Ah! -

The base of decree number one. 1 8/2008/NĐ-CP 27th Ah! The Government's 11 in 2008 rules, duties, powers, and organizational structure of the Ministry of Finance;

UN Base, 35/20. 1 3/NĐ-CP on April 22, 2013 of the Government regulates the functions, duties, powers, and organizational structure of the Ministry of Defense;

Root Come on Number Protocol 204 /2004/ND-CP December 14, 2004 The Government of the Affordable Stain. i with cadres, civil officials, officials and the armed forces and the digital decree 17 /2013/NĐ-CP February 19, 2013 by the Government amended, the addition of a s Stain. The article of the Decree 204 /2004/ND-CP December 14, 2004 The Government of the Affordable Stain. i with cadres, civil officials, officials and armed forces;

Minister of Finance, Minister of Defense of the Ministry of Defense issued guidelines for the collection of income tax c ... Ah! What? Stain. i with the officer, professional personnel, staff, civil officials, officials and salary staff members of the Qu Ministry. Stain. The room is as follows:

What? 1. Range and subject applicable

1. This information guides the collection and filing of a personal income tax on the salary subjects of the officer, the professional soldier, the individual beneficiary of the weak jaw, the basic technical expertise, the public, the officer, the contract labour in the agencies, The unit of the Ministry of Defense (under the same as the taxpayer) has income from wages, wages, and payable income, money under the form of money or not by money received from the agencies, units of the Ministry. The defense (the following is the income-income organization).

2. Individuals who do basic work at the ministries, industry, agencies and localities implement a personal income tax obligation in a guidate at the Digital and Social Media. 111 /2013/TT-BTC August 15, 2013 of the Ministry of Finance directed the implementation of the Personal Income Tax Act, the Amendment Law, the addition of some of the provisions of the Personal Income Tax Law and the Protocol No. 65 /NĐ-CP on June 27, 2013 of the Government stipulated the implementation of the Personal Income Tax Act. and the Amendment Law, which complements some of the personal income tax laws (below call general Digital). 111 /2013/TT-BTC August 15, 2013 by the Ministry of Finance). In terms of allowable allowable allowable allowable allowable income tax, paragraph 2, Article 2, this Privacy.

3. This information does not apply to the individual manual at paragraph 1, which has other taxable income (in addition to income from wages, public guidance at Article 2). The testimony, paying taxes on other taxable income does follow the guidelines at the Digital Notice. 111 /2013/TT-BTC August 15, 2013, of the Ministry of Finance.

What? 2. Revenue is taxable and not taxable from wages, public money

Taxable income from wages, public money:

1. wages, wages and salaries, the proceeds are under the form of money or not by money by the decision to recruit, the decision to raise wages, appointments, tranche, tranches; style, balance, or record. in the labor contract, the collective labor agreement.

2. The allowable allowable allowance, the allowance that the taxpayer receives except for the allowable allowance, the following allowance:

a) The subsidy, the defense of the defense:

A.1) Special accessories;

A.2) Aditenology of the profession;

A.3) Annex to the Defense-Security Service for Defence Officer workers;

4) Assistant to the chief of staff when he retires, transfers the industry, sacrificing, from ceilings under the rule of law;

A.5) Subsidies, enlisters, service, and job creation support;

6) Annex and Leadership Mission;

1: 7) Military special privileges for some of the subjects in the military include:

-Subordinate to the Air Defense Forces-Air Force;

-Subordinate to the Border Force force;

-Subordinate to the direct force participating in the strengthening of the Western Highlands, Southwest Ministry, Northwest and Vietnam-Lao border provinces;

-Subordinate to the Chief of the Warrior to protect the President of Ho Chi Minh, the ceremony.

-Subordinate to the Artillery.

-Auxiliary to the Tank Force.

-Subordinate to the Special Forces.

-To the Corps of Forces.

-To the chemical force;

-Subordinate to the Information Force;

-Subordinate to the Military Logistics Force;

-Accessories for the armed forces, military ammunition.

-Subordinate to the Navy, Coast Guard;

-Subordinate to the submarine division P of the Navy.

-Marine Corps day-grade.

-Subordinate to the Navy on Navy ships;

-Criminal execs, administer criminal justice and work at the detention facility, the military detention facility;

-Accessories for a number of judicial titles and inspectors in the Army;

-Subordinate to the counter-terrorism force in the Ministry of Defense;

-Subordinate to the military, the Defence Service officer for duty in the military;

-Subordinate to Task Force C;

-First aid to the military, defense workers, serving in the army.

-Subordinate to the officer, professional soldier, civil service, officials, defense personnel for duty at the military base of Cam Ranh;

-Urgent for the submarine-level submarine force;

-Subordinate, subsidy to the Naval Air Force;

-Assistant to the officer, professional servicemen, civil officials, officials, defense personnel to go through the mines, explosives,

8) Other military substates follow the provisions of the law.

b) Sub-discipline characteristics include:

Primary occupational dependence; in charge of defense, security for other workers in the primary organization; in charge of the responsibility for security protection, codes; other secondary job responsibilities; security, security, and security. Other military forces in the primary sector (if any).

c) The allowable allowable allowable allowable subsidy of the law of personal income tax:

C.1) Subsidy, allowable monthly allowance and one-time allowance by the law of the preferable person;

C.2) Toxic, dangerous, or hazardous, adverse, or job-based activities in the workplace are toxic, dangerous, and dangerous.

C.3) Annex attraction, regional subside;

C.4) Disruptive Pension subsidies, labor accident subsidies, occupational diseases, a one-time allowance when childbirth or adoption, the level of pregnancy, health benefits, rehabilitation of post-pregnancy health, subsidies due to a decline in labor capacity, subsidies, and benefits. professional pension, monthly money, job loss, unemployment allowance, and other subsidies under the provisions of the Labor Code and Social Insurance Act;

C.5) Subsidies for social-supported objects in accordance with the rule of law;

C.6) Submission to senior leadership;

C.7) An individual's allowance when transferring work to a region with a particularly difficult socioeconomic condition, supported once for public officials as a work on the sovereignty of the island by law.

Allowable allowable allowable allowable allowable allowable allowable allowable allowable allowable income in paragraph 2, this must be regulated by the state authority. In the subsidy case, the allowance is higher than the level of allowable allowance, the above the instructions on which the excess is included in the taxable income.

3. The bonuses with money or not with money in all forms except the following bonus credits:

a) The bonus with the titles awarded by the State of the Republic includes the bonus bonus with the title of race competition, the form of commendation by the rule of law of the award, namely:

-The prize money is accompanied by competition titles such as the All-national competition, the senior race, the Central Corps, the Central City, the Central City, the World War II, the advanced race, the advanced labor, the advanced warrior.

-The bonus is with the form of commendation;

-The bounty is accompanied by the titles of the State of the Republic;

b) The bonus is accompanied by the awards presented by the Society, the organization of the Political Organizations, the Political Organization, Social Organization, Social Organization-the profession of the Central and the local awares in accordance with the charter of that organization and in accordance with the rule. The rules of the Law of the Reward.

-The bonus bonus to the Ho Chi Minh award, State award;

-The bonus is with the celebration, the badge.

-The bonus is complimable, commendable.

The judge decides the award, the bonus level accompanied by the title of race, the form of commendation is consistent with the rules of the award.

c) The bonus is accompanied by national awards, the international award recognized by the state of Vietnam.

d) The bounty on technical improvements, patents, invention was recognized by the state authority.

Money to the discovery, declare a violation of the law with a state authority.

e) The reward is due to be a result of the defence in the struggle against crime, national security protection; the reward for the achievement of scientific research in the protection of national security, in the race movement for national security, the national movement protecting security. It's the country.

4. Money for TB received under the forms such as: royalties for the sale of goods, cash commissions; money involved in scientific research, engineering; money participation in projects, projects; royalties from the rule of law on the regime. Royalties; money engaged in teaching activities; money participation in cultural, artistic, fitness, sports; advertising money; other services, other benefits. Money received from participating in the business association, corporate governance board, corporate control board, project management, board of managers, associations, professions and other organizations.

The benefits of money or not with money out of wages, wages paid by the employer that the taxpayer is entitled to under all forms of execution in the direction of the lead, paragraph 2, Article 2 Digital. 111 /2013/TT-BTC August 15, 2013, of the Ministry of Finance.

5. Does not count on taxable income for the following:

a) The use of the employer's support for the treatment of poor diseases for the worker's self and the worker's relatives. The worker ' s relatives in this case include:

-The son of a wife, the daughter of the wife, or the husband, the son of the wife, or the husband.

-Wife or husband.

-Father, birth mother; father-wife, mother-in-law (or father-in-law); stepfather, stepmother; adopts, adopts mother.

A.1) The support level does not count on taxable income is the actual amount paid on the cost of paying a fee, but the maximum amount is not too much for the worker's fees and the worker's body after the amount paid by the insurance organization.

(2) The employer is responsible for the responsibility: save the copy of the certificate of the employer (in the case of the worker and the worker's relatives pay the remainder after the insurance organization returns online). next to a medical clinic, or a copy of the hospital, the evidence from the employer confirms the employer (in the case of workers and the worker's relatives who pay the entire facility, the insurance organization pays protection. to the worker and the worker 's body, along with evidence from the cost of support to the worker and the patient' s relatives. Poor.

b) The amount received by the regulation of the use of travel in the state agency, the public career unit, the party organization, the body.

c) The amount of money received by the state of the service in accordance with the provisions of the law.

d) The receivship received from the salaries, the public money due to the consultation, the appraisal, the examination of the legal documents, the Resolve, the political reports; the participation of the monitoring teams; the voter, the citizen; the dress, and the other work involved. to directly serve the activities of the Office of the National Assembly, the National Council and the Committee of the National Assembly, the Members of the National Assembly; the Central Office and the Committee of the Party; the Office of the Committee, the Provincial Committee, and the Committee of the Committee, the Provincial Committee.

e) The meal between the shift, lunch due to the employer, organizes the meal between the shift, eating lunch to the labourers in the form of direct cooking, food purchase, food level.

Where the employer does not organise a meal between ca, lunch that money money for workers does not count on individual taxable income if the cost is consistent with the guidelines of the Ministry of Labor-Trade and Social Affairs. At the expense of the Ministry of Labor and Social Affairs, the extent of the excess is required to take into account the taxable income of the individual.

6. The event that the organization pays income from wages, wages for taxpayers who do not include taxes is required to rule income that does not include tax income tax on instruction at paragraph 4, Article 7 Digital. 111 /2013/TT-BTC August 15, 2013, of the Ministry of Finance.

What? 3. Tax base

The tax base for income from wages, wages, and payable income, wages is tax and tax revenue.

1. Revenue of the tax is determined by taxable income minus the following deductions:

a) compulsory insurance contributions such as: Social insurance, health insurance, unemployment insurance, occupational liability insurance for certain industries, compulsory insurance and other mandatory insurance.

b) The decrease in context.

c) The contributions to the charitable foundation, the humanitarian fund, the recommendation fund.

How to define the subtracted deductions at paragraph 1 This does follow guidelines at Article 9 Digital. 111 /2013/TT-BTC August 15, 2013, of the Ministry of Finance.

2. Tax tax: The individual income tax rate on income from wages money is imposed under the Accumulated Tax Expression in part direction at paragraph 2, Article 7 Digital 111 /2013/TT-BTC August 15, 2013 of the Ministry of Finance

3. Tax calculation.

Personal income tax must submit from wages, public money is the total tax in each income degree, the amount of tax according to each income degree by the income of the income rank (x) with the corresponding income tax of that income order.

What? 4. Tax Reduction

By regulation at Article 5 Personal income tax law, Article 5 Digital Protocol 65 /2013/ND-CP, Taxpayers, fires, accidents, poor diseases affecting the ability to pay taxes, are taxed in response to the extent of the damage, but do not exceed the amount of taxation that has to be filed. Specifically as follows:

1. Define the reduced tax number

a) The tax reduction is done according to the tax year. The taxpayer is troubled by natural disasters, fires, accidents, poor diseases of the five tax rates that are judged to have the tax return of the year tax.

b) The tax number must submit as a tax relief base that is the total amount of personal income tax that taxpayers must submit in the tax year.

c) The base to determine the extent of the damage to the loss of taxes is the total cost of the actual charge to rectify the damages (-) to the compensation payout received from the insurance organization (if any) or from the organization, the individual causing the accident (if any).

d) The reduced tax number is as follows:

d.1) The case of tax numbers must be filed in the year of taxation greater than the extent of the damage, the tax number is reduced by the degree of damage.

d.2) The case of tax numbers must be filed in five taxes less than the extent of the damage, the tax number decreased by the number of taxes required to submit.

2. File, the procedure for tax relief carried out according to tax management guidelines.

3. The authority to issue a tax reduction decision

The head of the regiment and the equivalent of, the Prime Minister of the Government of the Government of the Government and the equivalent of a review, issued a decision to reduce tax on the subject of tax relief and to take responsibility for its decision.

What? 5. Tax registration, tax deductible, tax filing, tax filing, tax decision

Registration, tax deduction, tax return, tax filing and personal income tax decision on income from wages, the payment of the taxpayer in the Department of Defense applies to each particular case as follows:

1. For the taxpayer to pay salaries in the Department of Defense income organizations

a) Tax registration

A.1) The taxpayer in the institutions that pay income in the Ministry of Defense is not tax registration;

A.2) Subscription is dependent for reducing the context:

-Head registration for the first time: the taxpayer performs subscriptions of the dependent on a sample number 01 /ĐK-TNCN issued by this message and submitted to the income organization to make the base of the deduction for the dependent.

-Registration when there is a change in the dependable: when there is a change (increase, decrease) on dependable person, the taxpayer makes the addition of the dependent change information of the dependent on the sample 01 /ĐK-TNCN issued by this message and submitted to the organization paying income. To make the base of the dependence on the dependent.

-The case of taxpayers with the same person depends on another taxpayer like a wife or a husband, brother, sister, sister -- the deal to give birth depends on the principle that each dependent on the property is only charged unless one enters a taxpayer. The tax year; if the taxpayer and the other taxpayer with the same dependable dependent persons, they would be subject to the law of the Tax Management Act.

The taxpayer only has to submit a dependable, dependable, dependable registration of the body's head of income without filing a certificate of dependency, and is responsible for the integrity of the deposition.

b) Unless taxes

b.1) Tax deduction for income from wages, public money is made monthly; the tax number must be deducted under the guidelines at this Article 3. Organizations that pay income from the direct budget pay income tax deductible tax deduction and submit to the above-level unit.

b.2) The case of an income organization that gives birth to the income for individuals outside the income organization makes a 10% tax deduction for income from 2,000,000 dollars per person's income at the same time. 111 /2013/TT-BTC August 15, 2013, of the Ministry of Finance. The organization pays the income of evidence from tax deductions issued by the tax authority or self-printing tax deduction in the guidrate at No. 37 /2010/TT-BTC March 18, 2010 of the Ministry of Finance to grant individuals with tax deducted.

c)

C.1) Monthly, the income payable organization must submit the deduction tax on the deduction of the above-level financial authority;

c.2) quarterly, the slowest of the 30th of the first quarter of the first quarter of the next quarter according to the Treasury Department-the Ministry of Defense filed into the Bank of State Budget the personal income tax of the income organizations submitted by;

C.3) The end of the year, the slog of June 30 of the next year, on the basis of a decision by the income organizations, the Finance Department-the Department of Defense has a responsibility to determine the total number of individual income tax paid, the number filed and submitted to the Bank. State books.

d) Taxation, tax decision

d.1) The taxpayer does not have to set a tax decision filing on income from wages, public money stated at Article 2 This News;

d.2) The income-paying organizations implement a tax decision in place of each individual and report a joint decision with an annual budget decision with the upper body;

d.3) When a personal income tax decision on each particular case, if the taxpayer has a tax number that has deducted in the year greater than the tax number must submit, the organization pays the income offset by that individual's birth tax in the next term: If The taxpayer has a refund of the number of taxes submitted by the taxpayer, and the organization pays the income payable to the taxpayer. Taxpayers must make a tax refund offer to pay income to make a tax refund. The organization pays income for the number of individual income tax that has been deductible in the month for reimbursable, the remainder to the above level.

d.4) The organization pays income reporting aggregation of individual income tax returns under the manual text accompanying text management tax management for the above-regulation financial body.

2. For businesses in the Ministry of Defense:

a) The businesses of the Ministry of National Defense perform tax, tax deductions, taxes, personal income tax decisions in the guidelines at No. 1. 111 /2013/TT-BTC August 15, 2013, of the Ministry of Finance.

b) The taxpayer in the Department of Defense businesses must perform tax registration, prescribation of the context, determine the amount of taxes that must submit, tax returns, tax returns as for individuals with income from wages, money working in the agencies. Career-based business, unions, other business facilities in the direction of Digital Information 111 /2013/TT-BTC August 15, 2013 of the Ministry of Finance;

On the other hand, the National Defence Special Assistance is subtracted from the taxable income taken in the direction of a point a, paragraph 2, Article 2 of this Privacy.

What? 6. Organization Do

1. The effect of execution

This information has been in effect since 12 February 2014 and replaces the Fourth of the Year ' s Digital. 122 /2008/TTLT-BTC-BQP December 16, 2008 by the United Finance-Ministry of Defense, Digital Federal Information 19 /2009/TTLT-BTC-BNV 02 February 2009 of the United States Finance Ministry-Ministry of Internal Affairs. Other content related to income from wages, the non-stated public money at this Smart does follow the instructions at the Digital Notice. 111 /2013/TT-BTC August 15, 2013, of the Ministry of Finance.

The content of personal income tax policy stipulated at the Amendment Law, which adds some of the provisions of the individual income tax law and the Digital Protocol. 65 /2013/ND-CP Effective at the time of the Law, the Protocol went into effect (July 1, 2013).

2. The organization's responsibility is:

a) Total Tax Directorate-Ministry of Finance, Department of Finance-Department of Defense responsible for implementing this implementation of this Information;

b) Command of income and personal income organizations with taxable income is responsible for the approval and implementation of this Information.

In the course of execution, if there is an entangrium, the proposal of units reflects in time to the Ministry of Finance (Total Tax Directorate) and the Department of Defense (Finance Bureau) to study the ./.