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Circular 206/2013/ttlt-Btc: Guide To The Collection Of Personal Income Tax, For The Lower Officers, Officers, Servants, Employees And Paid Staff In The Public Security People

Original Language Title: Thông tư liên tịch 206/2013/TTLT-BTC-BCA: Hướng dẫn về việc thu, nộp thuế thu nhập cá nhân đối với sỹ quan, hạ sỹ quan, công chức, viên chức và nhân viên hưởng lương trong Công an nhân dân

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IT ' S A DEPARTMENT OF SECURITY.
Number: 206 /2013/TTLT-BTC-BCA
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 25, 2013

FEDERAL INFORMATION

Oh. It ' s about collecting taxes, paying for private income tax on the officer, the chief of staff.

public, the official and the salary staff in - You're safe.

_________________

Tax Management Base Stain. 78 /2006/QH11 November 29, 2006 and Law amended, adding some provisions of the Law Q Tax logic Stain. 21 /2012/QH13 20th Ah! 11 in 2012;

Income Tax Law Base c Ah! By Stain. 04/2007 / QH12 November 21, 2007 and Amendment Law socket i, b socket Add a Stain. It ' s the Personal Income Tax Act. Stain. 26/20 1 2/QH 1 3 days 22 Ah! 11 in 2012;

Base of Decree Stain. 83 /2013/NĐ-CP July 22, 2013 by Ch I'm The government rules. i One. Stain. what is the Tax Management Law and the Adjustment Law socket i, add a s Stain. Go. Okay. The U's Q Tax rationing;

Base of Protocol 65 /2013/ND-CP June 27, 2013 by the Government rules out certain provisions of the Law. I Hou What? income c Ah! And Law. modified, supplemated some of the rules of the Law I Income Ah! -

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 by Ch I'm The government rules, functions, powers, and structures. organization of the Ministry of Finance;

Base of Protocol 77 /2009/NĐ-CP September 15, 2009 Government function of function, mission, Jurisdiction and Organizational structure of the Ministry of Public Safety;

Base of Protocol 204 /2004/ND-CP December 14, 2004 by the Government of the What? Salaries for cadres, civil officials, officials and armed forces. t roasting and Decree Numbers 17 /2013/NĐ-CP February 19, 2013 by Ch I'm The government has changed, and it adds some of the Articles 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;

Ministry t The Treasury Department. I'm , the Minister of Public Security issued a direct link in instructions on the collection, paying income tax c ... Ah! of the officer, the officer, the officer, the officer, the officer and the salary worker in the Security Council. Yes. n ' s as follows:

What? 1. Ph Yes. Micro-tuning

1. This information guides the collection, paying personal income tax on individuals with income from wages, public money (the latter is generally the taxpayer) due to the agencies, the organization, the unit in the People ' s Public Security (later called the return organization). enter).

2. Opening, paying personal income tax on taxpayers with income other than income from wages, money and for taxpayers who have income from wages, wages paid by businesses in the People ' s Public Security. at the Digital Information 111 /2013/TT-BTC August 15, 2013 of the Ministry of Finance and Law on Tax Management.

What? 2. Subject applies

This information applies to:

1. The taxpayer is: Officer, chief officer, soldier of the People's Public Security; civil service, officials, employees, labor unions, and salary benefits from the income organization.

2. The organization for income, individual and organization is involved in the collection, paying the individual income tax of the specified objects at Clause 1 Article.

What? 3. Tax income from wages, public money

Taxable income from wages, public money:

1. Cash, wages and payable sums, money on money or not with money in the hiring decision, decision to raise wages, to raise the rank, promotion of rank or write in labor contracts, collective labor agreement.

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

a) The allowable, special in the Public Security:

-Special accessories.

-For the officer, the officer of the officer, the officer of the seniority of the officer, the officer of the officer,

-Defense, security, civil service, officer, officer.

b) Security intensive subterms:

-Subordinate, restitution to the officer, chief officer, soldier to take special duty especially hard, dangerous or hard, dangerous; when engaging in training, combat, combat readiness, exercise, execution, disaster prevention, accident, accident, injury and search for rescue and several other tasks;

-Subordinate, fostering to the direct public force participating in the strengthening of operations teams for the basis of the Western Highlands, Southwest Ministry, Northwest and Vietnam-Laos border provinces;

-Subordinate to cadres, public security workers in the highlands, islands;

-Subordinate, fostering to the police force ensuring the safety of traffic;

-Supporting a number of judicial titles and responsibilities as an inspector for the inspector general of the security department, which is in charge of the commissioner (under the rules of the Central Party Office), which is in charge of the responsibility. work for the party inspection cadres, which is in charge of responsibility in the anti-corruption operation in the People ' s Public Security;

-Subordinate, restitution to the task force, criminal warrants in the People's Security;

-Subordinate to the cadet, soldier of the People's Public Security Forces directly as management, education, care, examination and struggle with HIV/AIDS;

-Preferable, accountable for the teacher, the management of educational management in the nursing schools, the cultural school in the People ' s Public;

-Subordinate to the officer, chief officer, officer of the Guard in the People's Public;

-Special allowance and special assistance to the intelligence force;

-Subordinate, fostering judicial oversight by law;

-Privileged support for the soldier's chief of staff, according to the number of decisions. 91 /2009/QĐ-TTg June 6, 2009 of Prime Minister;

-Subordinate to worker cadres in the region with difficult socioeconomic conditions under the rule of law;

-Subordinate to the task force at K, C;

-Nursing grants to cadres, soldiers serving in the defense of international conferences held in Vietnam, protecting the country's major holidays, the New Year's Eve, and the tradition;

-Vocational incentives for legal workers and arts workers in the People's Security;

Special forces of the weak forces in the People's Public Security: Supporting the security of the security, the cryptography, the secondary sector privileges (if any), the primary responsibility for the task force;

-Other security allowers for the public security forces under the rule of law;

-Subsidies to address social distress, ensure security under the rule of law;

-Assistant to the staff, the service assistant; the employment allowance behind the service of the staff;

-A special assistant to the officer of the security officer when he retires, sacrifices, from ceilings, forfeitships, and services in the People's Public Security, according to the rule of law;

-Other allowable allowable allowable allowable allowable subsidy tax laws.

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 Allowance, labor accident allowance, occupational illness, a one-time allowance of childbirth or adoption, a fertility rate, a health care, rehabilitation, rehabilitation, recovery, posttraumatic illness, post-traumatic illness, post-treatment, post-traumatic illness, post-traumatic illness, post-traumatic illness, post-traumatic illness. A career; subsidies due to a decline in labor capacity, a one-time pension, pension allowance, a monthly allowance, monthly allowance, job subsidies, job losses, unemployment benefits, and other subsidies under the provisions of the Labor and Labor Code. The 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 for the following bonus credits:

a) The bonus is accompanied by the titles granted by the State, including 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 race titles such as: Chief of the National Race; Warrior of rank, industry, central body, province, city of Central City; War of Warfare, Advanced Labor, Advanced Warfare;

-The bonus is with the form of commendation;

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

-The bonus is accompanied by the awards presented by the Society of Political Organizations, Political Organizations-Society, Social Organization, Social Organization-the profession of the Central and the local awarded in accordance with the charter of that organization and in line 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.

b) The bonus is accompanied by the national award, the international award recognized by the State of Vietnam.

c) The bounty on technical improvements, patents, invented by the State Agency has the authority to recognize.

d) The bounty on discovery, the declaration of violation of the law in violation of the 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: broker money; money involved in scientific, technical research, projects, projects; money-based royalties for the law of writing; money engaged in activities. teaching; money participation in performing arts, fitness, sports; advertising money; other services; other services. Money received from participating in the business association, board of directors, board of controls, project management, board of managers, associations, professional associations and other organizations. The benefits by money or not with money in addition to wages, the user-paid payer that the taxpayer is entitled under all forms of execution as guidance at point c, d, clause 2, Article 2 of 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 organization of the Responsible Assistance Organization: the retention of a copy of the organization's confirmation of the organization (in the case of labourers and the worker's relatives who pay the remainder after the insurance organization pays directly to the facility's treatment facility) Or the evidence from the cost of the fees; the testimony from the organization ' s confirmed medical insurance (in the case of the worker and the worker who paid the entire hospital, the insurance organization paid the insurance to the worker and the worker ' s relatives). Together with evidence from the cost of support to the worker and the patient's relatives with poor health.

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.

f) Other income individuals receive are not included in taxable income under the general regulation of the individual income tax.

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? 4. 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) Family deductions.

b) The premiums include: social insurance, health insurance, unemployment insurance, occupational liability insurance for certain industries, compulsory insurance.

c) The contributions to the charitable foundation, the humanitarian fund, the recommendation fund. The donations to the funds established by the Ministry of Public Security, such as the disaster prevention fund, repay the debt, eradication of poverty, and obligations of team, sister and other funds, in order to meet the eligilist conditions in the United States. 30 /2012/NĐ-CP On April 12, 2012 of the Government, the organization of the organization, the social fund, the charity fund, is subtracted to the income tax.

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: Personal income tax tax on income from wages, public money applied in accordance with 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? 5. 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 five taxes 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 in accordance with the law on tax management.

3. The authority to issue a tax reduction decision: The head of income organizations in the Department of Public Security review, the board decides to reduce taxes and be responsible for its decision.

What? 6. Tax registration, tax deductible, tax filing, tax filing, tax decision

1. For the taxpayer in the income income organizations.

a) Tax registration

A.1) The taxpayer in the organization pays an interim income of not having to register the tax.

A.2) The dependable dependence of the taxpayer in the income organization and the established public career units in the temporary People's Public Security is not required to register the tax.

A.3) Subscription to subtract from the view.

-First patriarchal registration: The taxpayer makes a subordinate registration of an executive order accompanied by a guided text on tax management and submitted to the income organization to make the base of the deduction for the dependable dependent.

-Registration when there is a change in person depends: When there is a change (increase, decrease) on dependable person, the taxpayer makes an additional addition of the dependency information of the dependent issue attached to the tax management manual and submit to the organization. It ' s an income that ' s going to be a deduction for the dependent.

-The case of taxpayers with the same person depends on another taxpayer like a wife or a husband, you, sister, brother, you must make a deal to declare a dependent on the principle that each woman depends on only one count of a taxpayer. in the tax year; if the taxpayer and the other taxpayer with the same dependable dependable subtract from the background, the law will be punished in accordance with the law of the tax management.

The taxpayer only must submit a dependable, dependable, dependable register of the officer's governing body and the head of the organization to pay the income without filing a certificate of dependency, and is responsible for the integrity of the deposition.

b) Unless taxes

b.1) The income organization is responsible for deductible the personal income tax and the filing of the above-level financial authority. The Central City, Central City, Fire and Fire Police Department, the second-level reserve unit to collect and aggregate the individual income tax of subordinated units and submit to the State Budget.

Tax deduction for income from wages, public money is made monthly; the tax number must be deducted under the guidelines at Article 4 of this.

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 the self-printing tax deduction by the Ministry of Finance to grant the individual a tax deduction.

c)

The monthly, 20 (twenty) date of the next month, the organization pays the income tax on the deduction of the above-level financial authority.

The quarterly .2) quarterly, the slog 30 (thirty) of the next month of the next quarter, the Public Security of the Provinces, the Central City of Central, the Department of Fire and Fire Police Department, the second-level reserve units file the individual income tax of the unit and the online units. of the State Budget through the account at the Provincial Treasury, the Central City of the Central City where the trading unit is located.

C.3) End of the year behind is March 31 of the following year, on the basis of a collection of revenue, tax filing, Public Security of Provinces, Central City, Fire Department and Fire Department, Level 2 Reserve units responsible for determining the total income tax. The individual must submit, the number has submitted and submitted to the state budget.

d)

-The taxpayer does not have to make a tax decision filing on income from wages, public money stated at Article 3.

The organization pays income, making a tax decision on behalf of each individual to taxable income from wages, public money stated in Article 3 of this Information and a joint decision report with the annual budget decision report with the above agency.

-When tax returns are paid for each specific 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 period. If the taxpayer is required to refund the already filed tax number, the organization pays the income payable to that taxpayer. The taxpayer must make a refund of the tax return organization to pay the income to be a refund base; the organization pays income for the number of individual income tax that has deducted in the month for reimbursable, the remainder to the upper level.

2. For the business in the People ' s Public Security.

a) Businesses in the People ' s Public Security perform tax deductible, tax return, tax filing, personal income tax decision in a guidate at No. 111 /2013/TT-BTC August 15, 2013 of the Ministry of Finance and Law on Tax Management.

b) The taxpayer who works at the business in the People ' s Public Security performs tax registration, the deduction of the view, determines the amount of tax must submit, tax decisions, tax returns in accordance with the Digital Information 111 /2013/TT-BTC August 15, 2013 of the Ministry of Finance and Law on Tax Management.

On the other hand, the private sector's special aid is subtracted from taxable income such as point a, paragraph 2, Article 3 of this Privacy.

What? 7. Organization Do

1. Effect of execution.

This message has the enforcement effect since July 07, 2014 and replaces the Fourth of the Year ' s Digital. 123 /2008/TTLT-BTC-BCA December 16, 2008 by the Ministry of Finance-Ministry of Public Security. 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).

The Department of Public Security instructs the reporting of the tax declaration, the filing of tax accounting; guidelines, prescribation, tax filing, and personal income tax decisions in the organizational system of units in the People's Public Security.

2. organizational responsibility.

a) Total Tax Directorate-Ministry of Finance, Department of Finance-Ministry of Public Security is responsible for implementing this implementation of this Information.

b) The organization pays income and individuals with taxable income is responsible for the acceptance and implementation of this Information.

In the course of implementation if there is difficulty, the entanging of the units of units reflects in time to the Ministry of Finance (Total Tax Directorate) and the Ministry of Public Security (the Financial Bureau) to study the solution.

KT. MINISTER OF FINANCE
Chief.

KT. Minister of the Ministry of Public Security
Chief Minister.

(signed)

(signed)

Đỗ Anh Tuan

Deng Xiaowu