Circular 8/2013/tt-Btc: Guide The Implementation Of Some Articles Of The Law On Personal Income Tax, The Law On Amendments And Supplements To Some Articles Of The Law On Personal Income Tax And Decree No. 65/2013/nd-Cp Ng ...

Original Language Title: Thông tư 111/2013/TT-BTC: Hướng dẫn thực hiện một số điều của Luật Thuế thu nhập cá nhân, Luật sửa đổi, bổ sung một số điều của Luật Thuế thu nhập cá nhân và Nghị định số 65/2013/NĐ-CP ng...

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CIRCULAR Guide made some articles of the law on personal income tax, the law on amendments and supplements to some articles of the law on personal income tax and Decree No. 65/2013/ND-CP dated 27 June 2013 the Government detailing some of the personal income tax Law and the revised Law , the addition of some articles of the law on personal income tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of personal income tax Law No. 04/2007/QH12 on November 21, 2007;
Pursuant to the law amending and supplementing some articles of the law on personal income tax of 26/2012/QH13 on November 22, 2012;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006;
Pursuant to the law amending and supplementing some articles of the law on tax administration of 21/2012/QH13 on November 20, 2012;
Pursuant to Decree No. 65/2013/ND-CP dated 27 June 2013 the Government detailing a number of articles of the law on personal income tax and the law on amendments and supplements to some articles of the law on personal income tax;
Pursuant to Decree No. 83/2013/ND-CP on July 22, 2013 detailing the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government regulations on the functions, powers and organizational structure of the Ministry of finance;
At the suggestion of the General Director of the tax Bureau;
The Minister of Finance shall guide the implementation of some articles of the law on personal income tax, the law on amendments and supplements to some articles of the law on personal income tax and Decree No. 65/2013/ND-CP dated 27 June 2013 the Government detailing some of the personal income tax Law and the revised Law , the addition of some articles of the law on personal income tax as follows: chapter I GENERAL PROVISIONS article 1. Taxpayers Who filed taxes as individuals-residents and non-resident individuals as defined in article 2 of the personal income tax Law, article 2 of Decree 65/2013/ND-CP on 27/6/2013 of government regulation in detail some of the personal income tax Law and the revised Law , the addition of some articles of the law on personal income tax (hereinafter referred to as the Decree No. 65/2013/ND-CP), taxable income under the provisions of article 3 of the personal income tax Law and article 3 of Decree 65/2013/ND-CP range defines the taxable income of the taxpayer as follows : for individuals-residents, taxable income is income arising in and outside Vietnam territory, irrespective of the place where the pay and receive income.
For individuals non-residents, taxable income is income arising in Vietnam, regardless of where the pay and receive income.
1. resident individuals who meet one of the following conditions: a) in Vietnam from 183 days or more in a calendar year or during the 12 consecutive months since the first day in Vietnam, in which dates and days are counted as one (1) day. Arrival date and departure date are based on the endorsement of the Immigration Administration on Passport (or passport) of individuals when to and when to leave Vietnam. The case of entry and exit in the same day shall be counted as one day.
Individuals present in Vietnam according to instructions at this point is that individual's presence on the territory of Vietnam.
b) Have regular residence in Vietnam in one of two situations: b. 1) Have regular residence under the provisions of the law on residence: b. 1.1) for Vietnam citizens: where in was often the individuals live regular, stable with no time limit at a certain accommodation and have registered permanent residence in accordance with the law on residency.
b. 1.2) for foreigners: permanent residence is often noted in the Resident Card or staying in place when registration card issued by the competent agency of the Ministry of public security.
b. 2) has hired to stay in Vietnam under the provisions of the law on housing, with the term of the lease from 183 days or more during the tax year, specifically the following: b. 2.1) individuals not yet or no where in regularly as instructed in point b.1, paragraph 1 of this Article, but the total number of days the rent to stay under the lease from 183 days or more in tax year were also identified as personal residences, including the case of tenants in many places.
b. 2.2) to hire Home in including the event in the hotel, in guest houses, holiday homes, hostels, at work, in institutions, ... irrespective of the individual self or hire people to employers to hire workers.
Individual cases have regular residence in Vietnam as stipulated in this clause but the reality in Vietnam under 183 days in the tax year in which the individual did not prove to be as individuals-residents of the country, that individual's personal residence in Vietnam.
The proof is the object of other countries are based on the certificate of residence. Individual cases in the country or territory has signed tax agreements with Vietnam does not have the prescribed certificate of residence then the individuals provide snapshot of the Passport to prove residence time.
2. non-resident individual who does not meet the conditions referred to in paragraph 1, this.
3. Taxpayers in certain specific cases to be determined as follows: a) for individuals having income from business.
a. 1) where only one name in the business registration certificate of the taxpayer's personal standing in the name of the business registration certificate.
a. 2) where many of the same name in the business registration certificate (personal group business), to join the business, then the taxpayer is each member named in the certificate of business registration.
a. 3) case in a household and more people joined in the business but only one name in the business registration certificate of the taxpayer's personal standing in the name of the business registration certificate.
a. 4) individual cases, households are actually trading but without business registration certificate (or certificates, licensed) then the individual taxpayers are performing business activity.
a. 5) for home rental activity, land use, water, no other assets of business registration, the taxpayer's personal property, land use, water, other assets. The case of many individual home ownership, land use, water, other property, the taxpayer is an individual rights, the right to use.
b) for individuals with taxable income.
b. 1) the transfer of property is the property, the taxpayer is an individual owns property.
b. 2) where property manager authorization that authorized individuals have the right to transfer property to or have the right as individuals to own property under the provisions of the law, then the taxpayer is personal property authorized.
b. 3) transfer, transfer of ownership, the right to use the objects to be protected under the provisions of intellectual property Law, the law on technology transfer which the object transfer, the transfer is co-owner, co-author of many individuals (multiple authors), the taxpayer is an individual has ownership Copyright, and entitled to the income from the transfer, the transfer mentioned above.
b. 4) individual cases franchise under the provisions of commercial law that subjects the franchise's many individuals join the franchise, then the taxpayer is an individual be entitled to income from the franchise.
4. Taxpayers according to the instructions in the paragraph 1 and 2, this includes: a) individual Vietnam nationals including individuals receive the work, labor, study abroad are taxable income.
b) who is not personally Vietnam citizenship but has taxable income, including: foreigners working in Vietnam, foreigners are not present in Vietnam but had taxable income arising in Vietnam.
Article 2. Taxable earnings as defined in article 3 of the personal income tax Law and article 3 of Decree 65/2013/ND-CP of taxable earnings, personal income consists of: 1. Income from the business income from the business is get income from production and business activities in the following areas : a) the income from the production, trading goods, services in all the areas, lines of business under the provisions of the law such as: manufacturing, trading of goods; construction; transportation; catering business; business services, including services for tenants, of land use, water, other assets.
b) income from independent practice activity of individuals in the field of industry, are licensed or certified to practice in accordance with the law.
c) income from production and business activities of agriculture, forestry, aquaculture, salt-making, caught fishery products does not meet the tax exemption eligibility guidelines in point e, paragraph 1, article 3 of this circular.
2. Income from wages, remuneration and income from wages, the wages of workers income is received from the employer, include: a) salaries, wages and salaries, the nature of public money under the form of pecuniary or non-pecuniary.
b) allowances, benefits, allowances, except the following: subsidies b. 1) allowances, monthly incentive allowance and the subsidy once under the provisions of the law of incentives people.
b. 2) monthly pension, once for the audience to join the resistance, defense, international duty, youth volunteer has completed the task.
b. 3) allowance for defence, security; the subsidies for the armed forces.
b. 4) toxic, danger allowances for those lines or job in the workplace has hazardous factors, dangerous.
b. 5) allowances, the allowance area.

b. 6) sudden hardship allowance, subsidised labour accidents, occupational disease, benefits once childbirth or adoption, the adopted child entitled to maternity, level enjoy strength, recuperation after the maternity allowances due to the deterioration of labor, pension, the money monthly productivity , retrenchment, loss of job subsidies, unemployment benefits and other subsidies as defined by the Ministry of labor law and Social Security Law.
b. 7) subsidy for the object to be social protection under the provisions of the law.
b. 8) allowance for service with senior leaders.
b. 9) subsidy once for individuals when transferred to the region of the economic and social conditions are particularly difficult, once support for civil servants to do the work about the sovereignty of the island under the rule of law. Once roaming support for foreigners to reside in Vietnam, Vietnam who go to work abroad.
b. 10) for the rural health workers, a.
b. special allowance) 11 trades.
Allowances, grants and allowances, subsidies are not included in the taxable income of the instructions at point b, item 2, this must be the authorized State Agency regulations.
The case of the text guide on allowances, grants, allowances, subsidies to the public sector, other economic sectors, other business establishments are based on the category and level of allowances, grants guidelines for the public sector to subtract.
The case of allowances, subsidies received higher allowances, subsidies according to the above mentioned instructions then the pass is calculated on taxable income.
Roaming support own once for foreigners to reside in Vietnam, Vietnam who go to work abroad is deducted according to the level recorded in the labour contract or collective labour agreement.
c) remuneration received in a form such as: sales agents commissions, brokerage commissions; the money involved in scientific research, engineering; the money involved in the projects, the project; royalties under the rules of the law of royalty regime; the money involved in teaching activities; the money involved cultural performances, arts, physical education, sports; amount of advertising services; money services, other remuneration.
d) money received from participating business associations, business management board, supervisory board, enterprise project management, Council management, associations, professional associations and other organizations.
DD) The account benefits with money or not with money in addition to wages, the wages paid by the employer that the taxpayer be entitled to any form of: b. 1) rent, electricity, water and other services (if any).
In individual cases at the headquarters to work then the taxable income based on rent or depreciation, electricity, water and other services, as measured by the ratio between the area of personal use with the area office.
Rent account by employers unit charged on taxable income of households by number of households actually pay but does not exceed 15% of the total taxable income (not including rent) in the unit.
timer 2) cost money to buy life insurance, insurance is not required, donations voluntary retirement due to the employers who purchase or contribute to employees for the insurance products have accumulated on the premium.
Timer 3) Fees and expenses other services catering to individuals upon request, such as: health, entertainment, sports, recreation, aesthetics, namely: Sync 3.1) the membership fee (such as membership cards Golf, tennis courts, club activities card culture and arts, sport ...) if the card has a restrictive scoring individuals or groups of individuals to use. Event cards are used, not enrolled in individual or group of individuals to use is not included in taxable income.
b. 3.2) expenses other services catering to individuals active in wellness, beauty, recreation and fun ... if paid content stating the name of the individual is entitled. Case content to pay service fees not listed individuals are entitled to that genus common to collective workers are not included in taxable income.
Sync 4) stock Portion spent on stationery, telephone, work, dress, ... higher than the current provisions of the State. Stock level chi no taxable income in some cases as follows: vnd. 4.1) for officers, public officials and people working in the administrative career, party, unions, Societies, associations: stock level genus apply according to the guidance documents of the Ministry of finance.
4.2.) for workers employed in business organizations, the representative office: stock level genus applied consistent with the level of income subject to corporate income tax according to the writing guidelines for implementing the enterprise income tax law.
4.3.) for employees working in international organizations, representative offices of foreign organizations: stock level chi made under the provisions of the international organizations, representative offices of foreign organizations.
DD. 5) for expenses on vehicles shuttle workers from collective housings to the workplace and vice versa is not included in the taxable income of the employee; the case is just a private individual, the shuttle must be calculated on the individual's taxable income are shuttle.
b. 6) for the payment of money households to improve their training, skilled workers professional job matching, career service of workers or according to the unit's plan of employers are not included in the income of workers.
b. 7) the other benefits.
The other benefits that the employers for workers such as: the genus during holidays,; consulting services, rental, rent for tax purposes a list or a group of individuals; the genus for the family such as driving, cooking, people who do other work in the family by contract ... e) the bonuses with money or no money in any form, including the bonus stock, except the following: bonuses e. 1) in prize money accompanied the trophies are awarded , including the bonuses attached to the emulative, reward forms prescribed by the law on competition, commended, in particular: e. 1.1) in prize money accompanied the emulative as soldiers nationwide competition; Soldiers emulation level ministries, unions, central province, the central cities; Soldiers emulation facilities, advanced workers, advanced fighters.
e. 1.2) bonuses attached to the form of rewards.
e. 1.3) prize money accompanied the title awarded by the State.
e. 1.4) bonuses attached to the prize by the society, organized in political institutions, social-political organizations, social organizations, civil society organizations-occupation of Central and local awarded consistent with the Charter of the Organization and in accordance with the provisions of the law on competition , Rewarded.
e. 1.5) in prize money accompanied Ho Chi Minh Prize, State Awards.
e. 1.6) bonuses attached to the token, insignia.
e. 1.7) in prize money accompanied by certifications, certificate of merit.
The decision-making authority of reward, bonus levels accompanied the emulative, reward form above are consistent with the provisions of the law on competition rewarded.
e. 2) attached to the bonus prize, the international prize of the State Vietnam admitted.
e. 3) bonus on technical innovations, inventions, inventors are authorized State agencies.
e. 4) bonus on the discovery, reporting violations of the law with competent State bodies.
g) Not included in taxable income for the following: g. 1) Account of the support of employers for clinical coverage for themselves workers and relatives of the workers.
g. 1.1) relatives of the workers in this case include: offspring, legitimate adoption, illegitimate son, sons or her husband; wife or husband; the father, the mother tongue; his father-in-law, mother-in-law (husband or father, mother-in-law); his stepfather, stepmother; foster father, foster mother.
g. 1.2) support level not included in taxable income is the amount actually paid by vouchers pay hospital fees but must not exceed the amount charged by hospital workers and relatives of workers after subtracting the amount paid by the insurance organization.
g. 1.3) The employers spend money responsibly support: keeping copies of paying hospital charges confirmed by the employer (in the case of workers and relatives of workers pay the rest after the insurance organization charged directly with the clinical basis) or a copy certificate from paying hospital fees; copy of certificate from the medical insurance expenditure certified by the employer (in the case of workers and relatives of workers paying full hospital fees, insurance organizations pay insurance for workers and workers ' relatives) together with vouchers to spend money in support of workers and relatives affected workers.
g. 2) funds received under the provisions on the use of vehicles in the State bodies, business units, party organizations, unions.
g. 3) funds received by the housing service mode as specified by the law.
g. 4) The account received in addition to salary, wages by taking comments, appraisal, assessment of the legal documents, resolutions, political reports; join the group supervision; next voters, forward the citizens; uniforms and other work related to direct service activities of the Office of the National Assembly, the Council of nationalities and the Committee of the Congress, the Congressional delegation; The Central Office and the Board of the party; The Office of The Commissioner, The Commissioners and the Board of the Committee, The Commissioner.
g. 5) Clause mid-shift, lunch by the employers organized meals between lunch, ca for workers under the forms such as direct cooking, catering, buying food stamps.

The case of the employers are not held between meals, eat lunch which paid workers are not included in the taxable income of the individual if the level of spending consistent with the instructions of the Ministry of labor, invalids and Social Affairs. The higher spending level case instructions of the Ministry of labor, invalids and Social Affairs then the excess spending must be included in the taxable income of the individual.
Specific spending applies to State enterprises and organizations, units of the Administration party, the unions, the Assembly did not overuse the instructions of the Ministry of labor, invalids and Social Affairs. For enterprises outside the State and other organizations, the level of spending by the heads of units consistent with Union Chairman decided to but not exceeding the maximum applies to State enterprises.
g. 6) funds to buy round-trip plane tickets because the employer pays (or paid) for workers are foreigners working in Vietnam, Vietnam people's workers working abroad about allowed each year.
Determining funds to buy a plane ticket is the labor contracts and ticket payment from Vietnam to foreign countries of nationality or the country where the alien family living and vice versa; ticket payment from countries where people are working on Vietnam Vietnam and vice versa.
g. 7) funds tuition for children of foreign workers working in Vietnam to study in Vietnam, son of Vietnam laborers working abroad by foreign students from preschool to high school because the employers pay households.
g. 8) personal earnings received from the sponsoring organizations are not included in taxable income personal income if individuals receive funding as members of society, of the Organization; funding funding was used from State funding or resources are managed according to the regulations of the State; composing the works of art, scientific research ... the political mission of the State or by program activities consistent with the Charter of the Organization, that.
g. 9) payments which the employer pays to service the maneuver, rotation of workers are foreigners working in Vietnam as stipulated in the labor contract, comply with labor according to the standard schedule, the international practices of some sectors such as mining, oil and gas.
The base identified as labor contracts and ticket payment from Vietnam to the country where the alien residence and vice versa.
Example 1: Mr. X is alien to be oil and gas contractors moved to work at things Y rig on Vietnam continental shelf. As defined in the labour contract, work cycle of Mr. X in the rig is 28 days, then rested on 28. Medical billing contractors for Mr. X funds from foreign flights to Vietnam and back with each shift, the cost of providing a helicopter shuttle from mainland Vietnam leg X man off the rig and on the contrary, the cost of the stay in case he X helicopter flight launched not working rig count this money into income under his personal income tax X. 3. Income from equity investment income from capital investment is personal income received under the form: a) interest received from the organizations, businesses, households, individuals, groups of individuals and business loans under the loan contract or loan agreement, except the interest rates of deposits received from credit institutions foreign bank branches, according to the instructions in detail g. 1, point g, paragraph 1, article 3 of this circular. 
b) dividends received from the capital contribution of purchase of shares.
c) benefits received by the participant which is on limited liability companies (including a limited liability company members), partnerships, cooperatives, joint ventures, business partnership contracts and other business forms according to the regulations of the corporate law and the law on cooperatives; benefits received by the participant which credit institutions established under the provisions of the law on credit institutions; raising capital on securities investment funds and other investment funds are established and operate in accordance with the law.
d) more of the value of capital contributions received when dissolved, business model transformation operation, split, split, merge, merge business or when exit.
DD) income received from interest rate bonds, bills and other documents by the institutions in the country, except the income according to the instructions in detail g. 1 and g. 3, point g, paragraph 1, article 3 of this circular.
e) receiving earnings from capital investments under other forms including investment capital contribution in kind, by reputation, by land use rights, patents, patent.
g) income from dividends paid in shares, income from income recorded an increase of capital.
4. Income from capital transfer income from capital transfer is getting personal earnings include: a) income from capital transfer in the limited liability company (including a limited liability company members), partnerships, business cooperation contracts, cooperative , the people's credit funds, economic organization, in other organizations.
b) income from stock transfer, including: income from the transfer of shares, the right to buy stocks, bonds, bills, fund certificates and other securities pursuant to the securities laws; income from transfer of shares of the individual in the company shares according to the regulations of the corporate law.
c) income from the capital transfer under different forms.
5. Income from transfer of property income from transfer of property is income received from the transfer of real property include: a) the income from the transfer of land use rights.
b) income from the transfer of land use right and property attached to the land. Assets attached to land include: b. 1) housing, including housing form in the future.
b. 2) infrastructures and buildings attached to land, including buildings that form in the future.
b. 3) other properties associated with land cover the property is agricultural, forestry, fisheries (such as crop, livestock).
c) income from the transfer of ownership of housing, including housing form in the future.
d) income from transfer of land rent right.
DD) income as capital contribution by property to establish the business or raise capital business and production side of the business under the provisions of the law.
e) income from the property manager authorization that authorized users have the right to transfer property or rights as the owner of the property under the provisions of the law.
g) other earnings received from the transfer of property in any form.
Regulations on housing, construction form in the future stated at paragraph 5 of this Article follow the law on real estate business.
6. Income from prize money winners is the funds or artifacts that individuals receive under the following form: a) the lottery prizes due to release Lottery companies pay bonuses.
b) prize in the form of a promotion when taking buy and sell goods and services in accordance with the provisions of the commercial law.
c) prize in the form of betting, bet is permitted by law.
d) winners in the casino are the law works.
DD) prize in the game, the competition has awarded prizes in other forms and by other organizations, agencies, the industry, the unions and the Organization, the other individual organization.
7. Income from copyright income from copyright income is received when the conveyance, transfer of ownership, the right to use the subject of intellectual property rights under the provisions of intellectual property Law; income from transfer of technology in accordance with the law on technology transfer. Specifically the following: a) the object of the intellectual property rights made under the provisions of article 3 of the law on intellectual property and related guidance documents, including: a. 1) Copyright objects include works of literature, art, science; the object of copyright-related rights including: recording, recording the program broadcast, satellite signal carried encrypted programs.
a. 2) the object of industrial property rights including patents, industrial designs, layout designs of integrated circuits, trade secrets, trademarks, trade names and geographical indications.
a. 3) object rights to plant varieties as breeding material and harvest materials.
b) object of technology transfer made under the provisions of article 7 of the law on the transfer of technology, including: b. 1) transfer of technical know-how.
b. 2) transfer of technical knowledge on technology as a technology approach, process technologies, technical solutions, formulas, specifications, drawings, technical diagrams, computer programs, data information.
b. 3) transferring manufacturing rationalization solutions, technological innovation.
Income from the transfer, the transfer of the objects of intellectual property rights and technology transfer mentioned above including the transfer again.
8. Income from franchise to franchise's commercial activities, according to which side of the franchise allows franchisees and ask himself conducted the sale of goods, provision of services according to the conditions in the franchise contract.
Income from the franchise is the earnings that individuals receive from franchise contract listed above, including both commercial rights cases under the provisions of the law on the franchise.
9. Income from inherited income from inherited is the earnings that individuals receive under the will or under the provisions of the law of inheritance, specifically the following: a) for inherited stocks include: shares, the right to buy stocks, bonds, bills, fund certificates and other securities pursuant to the securities laws; the shares of the individual in the company shares according to the regulations of the corporate law.

b) for inheritance is part of capital in the economic organizations, business establishments, including: equity in limited liability companies, cooperatives, partnerships, business cooperation contracts; capital in private enterprise, business establishments of the individual; capital in the Fund, the Association was formed under the provisions of the law or the entire business if the business is private, the individual's business base.
c) for inherited property including: land use; land use rights the property associated with the land; home ownership, including the houses of formation in the future; infrastructures and buildings attached to land, including buildings conceived in the future; land leasing rights; the right to lease water; other earnings received from the bequest is property of any kind; excluding income from property is inherited according to the instructions in point d, paragraph 1, article 3 of this circular.
d) with respect to inheritance is the other properties to register ownership or use rights with state management agencies such as: automotive; mopeds, motorcycles; ships, including barges, tugboats, push boats; boats, including yachts; the ship flies; shotgun, sporting guns.
10. Income from gift income from receiving gifts is the individual's earnings received from organizations and individuals in and outside the country, namely: a) for receiving gifts is included: securities shares, the right to buy stocks, bonds, bills, fund certificates and other securities pursuant to the securities laws; shares of the individual in the company shares according to the regulations of the corporate law.
b) for receiving gifts is part of capital in the economic organizations, business establishments include: capital in limited liability companies, cooperatives, partnerships, business cooperation contracts, capital in private enterprise, the basis of the individual's business, which in the Association, the Fund was formed in accordance with the law or the entire business if is private enterprises, individual business establishments.
c) for receiving the gift is real property includes: land use; land use rights the property associated with the land; home ownership, including the houses of formation in the future; infrastructures and buildings attached to land, including buildings conceived in the future; land leasing rights; the right to lease water; other earnings received from the bequest is property of any kind; excluding income from the gift is real property guide in point d, paragraph 1, article 3 of this circular.
d) for receiving gifts is the other properties to register ownership or use rights with state management agencies such as: automotive; mopeds, motorcycles; ships, including barges, tugboats, push boats; boats, including yachts; the ship flies; shotgun, sporting guns.
Article 3. The earnings are tax-free 1. Pursuant to the provisions in article 4 of the law on personal income tax, article 4 of Decree No. 65/2013/ND-CP, the earnings are tax included: a) income from transfer of property (including the housing form in the future, the process of building forms in the future according to the legal provisions of the real estate business) between : my wife with her husband; the father, the mother tongue with your tongue; foster father, foster mother with adopted children; the husband, father, mother-in-law to daughter-in-law; mother-in-law, father-in-law to son-in-law; his grandfather, grandmother with grandson; his grandfather, grandmother with grandson; siblings together.
The case of real estate (including the housing form in the future, the process of building forms in the future under the provisions of the law on business property) by the wife or husband created during marriage is identified as the property of the spouses, when divorce was divided by agreement or by court ruling the Division of this property in an are tax free.
b) income from the transfer of housing, land use and property affixed to the land in the individual in the event of the transfer of only one House, the right to use land in Vietnam.
b. 1) transfer individual housing, land use in tax-exempt according to instructions at point b, paragraph 1, this must simultaneously meet the following conditions: b. 1.1) there is only one ownership or the right to use a in (including the case of houses or buildings associated with plots that land) at the time of assignment particular, the following: b. 1.1.1) determining housing ownership, land use in reliance on any certificate of land use rights, ownership of housing and other assets tied to the land.
b. 1.1.2) the transfer of ownership of public housing, land use rights are common, only individual yet having ownership of housing, land use elsewhere are tax free; individuals that share ownership of housing, land use in there housing ownership, land use in other non-tax exempt.
b. 1.1.3) where the spouses have joint ownership of housing, land use, and also the General's only husband and wife but spouses also houses, in the land, when the transfer of housing, land in the General's spouse, the spouses have not got houses, private land are tax free; husband or wife have houses, private land are not tax free. 
b. 1.2) rights to housing, land use rights at the time of transfer a minimum of 183 days.
Time determining housing ownership, land use in the certification is on land use, ownership and other properties tied to the land.
b. 1.3) transfer of housing, land in. Individual cases have the right to a public or home ownership, land use in the transfer but only a portion is not tax-exempt for the assignment.
b. 2) houses, the only land tax exemption due to transfer personal property dehiscent and bear responsibility. If not properly be dealt with tax collection and punishment of violations of tax legislation according to the provisions of the law on tax administration.
b. 3) transfer of houses, building construction form in the future does not belong to an individual income tax exemption according to the instructions at point b, paragraph 1, of this Article.
c) income from the value of land use right of the individual to be State land are not paid or are reducing the amount of land use under the provisions of the law.
Individual cases are exempting, reducing land use money when, if the transfer of land are exempt, reduce land use money then stubs, pay tax for income from property transfer instructions in article 12 of this circular.
d) income from inherited gift is property (including housing, construction form in the future according to the provisions of the law on real estate business) between: wife with her husband; the father, the mother tongue with your tongue; foster father, foster mother with adopted children; the husband, father, mother-in-law to daughter-in-law; his father-in-law, mother-in-law to his son-in-law; his grandfather, grandmother with grandson, grandfather, grandmother with grandson; siblings together.
DD) income from conversions of agricultural land to rationalise agricultural production but do not alter the land use purpose of personal household, agricultural production directly, the State allocated to production.
e) income of households, individuals directly involved in production agriculture, forestry, aquaculture, salt, seafood caught unprocessed or only through preliminary usually not processed into other products.
Households and individuals directly involved in manufacturing operations according to instructions at this point must satisfy the following conditions simultaneously: e. 1) has the right of land use right or land rent right, use the water surface, water surface rent legal to produce and direct involvement of labour in agricultural production , forestry, aquaculture, salt.
The case goes back to the rental of the land, the water of the Organization, the other individual must have text land rental, water surface, as specified by law (except in the case of households, individuals receive the stock plantation, care, management and protection of the forest with the forestry company). With regard to fisheries catch activities must have the certificate of ownership or lease ships, the boat used in the the purpose of catching and directly join seafood fishing activities (except seafood caught in the River with the river bed form (bottom fish) and not in the active exploitation of aquatic products is prohibited under the provisions of the law).
e. 2) actually reside in the active site of the local agriculture, forestry, aquaculture, salt-making, fishing and aquaculture.
The active site of the local agriculture, forestry, aquaculture, salt according to this guide is the County, district, town, city in the province (referred to as district-level administrative unit) or the district bordering the site of production.
Particularly for catching aquatic activities do not depend the residence.
e. 3) agricultural products, forestry, aquaculture, salt caught fishery products not yet processed into other products or is just preliminary processing is usually new products be cleaning, drying, dried, peeled, split, cut, salted, preserved the cold and the other regular preserving form.
g) income from interest on deposits in credit institutions, branches of foreign banks, interest from life insurance contracts; income from interest on Government bonds.
g. 1) interest on deposits is tax free under the provisions of this point is personal income received from interest rates sent Vietnam Bronze, gold, foreign currencies in credit institutions, branches of foreign banks be established and operate according to the provisions of the law on credit institutions under the form of sending non-term , term, savings, certificate of deposit, promissory notes, bills and other forms of deposits according to the principle of having the full refund of the original interest rate, money for the sender agreement.
The grounds for determining the income tax exemption for income from interest on deposits is the shared savings (savings card), certificate of deposit, promissory notes, bills and other documents in principle have full refund to the original interest rate, money for the sender agreement.
g. 2) Interest from life insurance contracts is the interest which individuals receive under contract to buy life insurance of the insurer.

The grounds for determining the income tax exemption for income from interest on life insurance contracts is proof of paid interest from the life insurance contract.
g. 3) interest on Government bonds is interest that individuals receive from the purchase of government bonds by the Ministry of Finance released. 
The grounds for determining the income tax exemption for income from interest on Government bonds is the face value, interest rate and term on Government bonds. h) earnings from remittance tax exemption is personal funds received from abroad by relatives was the Vietnam settled abroad Vietnam, who goes to labor, work, study abroad send money back to relatives in the country.
Determining income from remittances are tax free is the proof of the source of the money received from abroad and the Organization's money spending vouchers to pay (if any).
I) income from wages, remuneration and work at night, overtime is paid higher than wages, the wages of working during the day, working for hours under the provisions of the labor code. Specifically the following: i. 1) portion of the salary, wages higher returns due to night work, overtime is based on wages, the wages paid by real to do overtime, night minus (-) to the level of wages, the wages calculated according to the normal work day.
Example 2: He had A salary paid in the normal workday under the provisions of the labor code is 40,000 VND/hour.
-Individual cases do more hours on weekdays, the individual was paid 60,000 VND/tax exempt income now is: 60,000 VND/hour-40,000 VND/hour = 20,000 VND/hour-individual case work overtime on days off or public holidays, personal paid 80,000 Dong/tax exempt income now is: 80,000 VND/hour-40,000 VND/hour = 40,000 VND/hour i. 2) Organization individuals pay income to set lists reflect clearly the night time, overtime, extra pay by doing night, overtime pay for workers. This table is stored in the unit charged to the income and produce upon request of the tax authority.
k) Pension Funds due to social insurance Funds paid under the provisions of the law on social insurance; pension funds receive monthly from pension funds voluntarily.
Individuals living, working in Vietnam is tax-free money for pensions are paid from abroad.
m) income from scholarships, including: m. 1) received scholarships from the State budget include: scholarship of the Ministry of education and training, Department of education and training, public schools or other scholarship types are derived from the State budget.
m. 2) scholarships received from domestic and foreign organizations (including subsistence money) according to encourage school support program of the organization.
Pay organization scholarship for individuals explicated at this point to keep the decision to grant scholarships and vouchers to pay for scholarships. Individual cases scholarships directly from foreign institutions then receive personal income to keep documents, documents proving income received by the scholarship is held outside the country.
n) income from compensation of the life insurance contract, casualty, health insurance; workers ' compensation money; indemnification, assistance under the provisions of the law on compensation, resettlement assistance; the State compensation and other compensation items under the provisions of the law on State compensation. Specifically the following: n. 1) income from compensation of the life insurance contract, casualty, health insurance is the amount that individuals received by life insurance, casualty insurance, paid to the insured person by agreement in the insurance contract was signed. Determining compensation is text or decide the Organization's compensation insurance or court and pay compensation.
n. 2) income from workers ' compensation amount is the amount the employee received from the employer or social insurance fund due to the accident in the process of joining labor. Determining this compensation is the text or the decision of compensation by the employer or the Court and document workers ' compensation spending.
n. 3) income from compensation, assistance under the provisions of the law on compensation, resettlement assistance is compensation, supported by the State land, including earnings due to the economic compensation organization, support when making recovery of the land according to the regulations.
The grounds for determining compensation, income support under the provisions of the law on compensation, resettlement assistance is decided by the competent State agencies about the recovery of land, resettlement and compensation vouchers paid compensation.
n. 4) income from State compensation and other compensation items under the provisions of the law on State compensation is the sum of the individual to be compensated by the decision sanctioning administrative violations not right of authority, the State Agency has the authority to cause damage to the rights of the individual; income from compensation for people who were falsely by the agency competent in criminal activity. Determining compensation is decided by the competent State Agency forcing the agency or individual wrong decisions are compensation and compensation spending vouchers.
p) income received from the charitable fund are State bodies have the authority to allow established or recognized, the activity for the purposes of charity, humanitarian, academic encouragement does not aim to generate revenue.
Charity stated at this point is the Charity Fund was established and operates under the provisions of Decree No. 30/2012/ND-CP dated 12/4/2012 of the Government on the Organization, operation of social funds, charitable foundation.
Determining income received from tax-exempt charities at this point is the text or the decision given the earnings of the Fund and paid vouchers, artifacts from the Charity Fund.
q) income received from sources of foreign aid because of the humanitarian, charitable purposes in the form of the Government and NGOs are the competent State agencies for approval.
Determining the income tax exemption at this point is the text of the authorized State body approves the receipt of aid.
2. procedures, tax records for the case of exemption referred to in point a, b, c, d, e, item 1, this is done by writing a guide on the management of tax.
Article 4. Tax relief Under the provisions of article 5 of the personal income tax Law, article 5 of Decree 65/2013/ND-CP, taxpayers get stuck due to natural disaster, fire, accidents, illness affecting the ability to pay tax, then consider tax reduction corresponding to the extent of the damage but not exceeding the tax. Specifically the following: 1. Determine the number of taxes to be reduced a) making tax breaks made by tax year. Taxpayers experiencing difficulties due to natural disaster, fire, accidents, illness in the tax year would then be considering reducing the tax of the tax year.
b) tax base review tax breaks is total personal income tax that the taxpayer must be filed in the tax year, include: b. 1) personal income tax already paid or deducted for income from capital investment, income from the transfer of capital, income from transfer of property , income from winners, income from copyright, income from franchises, income from inherited; income from the gift.
b. 2) personal income tax payable for income from business and income from salary, wages.
c) base to determine the extent of the damage the tax reduction is the total actual cost to remedy the damages minus (-) to the compensation received from insurance organization (if any) or from the Organization, individuals caused the accident (if available).
d) reduced tax amount is determined as follows: d. 1) where the tax paid in the tax year is greater than the degree of damage, the tax reduced by the extent of damage.
d.2) where the tax paid in the tax year is under the level of the tax losses reduced by tax.
2. procedure for the review of records, tax relief to follow the text guides on the management of tax.
Article 5. Convert taxable income the Vietnam 1. Taxable income the personal income in Vietnam. The case of taxable income received in foreign currency are converted the Vietnam average transaction rate on the inter-bank foreign currency market at the time of arising income.
For foreign currencies without exchange rates with Vietnam to convert through a currency exchange rate with Vietnam.
2. taxable income received by the money to redeem the Vietnam according to the market price of the product, the service or products or services of the same type or equivalent at the time of arising income.
Article 6. Tax period 1. For individuals-residents a) tax period by year: apply for income from business and income from salary, wages.
The event in the calendar year, the individual was in Vietnam from 183 days or more, the tax period is calculated according to the calendar year.
The event in the calendar year, the individual is present in Vietnam under 183 days but in the 12 months from the first day in Vietnam is from 183 days or more, the first tax period is defined as the 12 consecutive months since the first day in Vietnam. From the second year, the tax period based on calendar year.
Example 3: Mr B was the first foreigner to Vietnam from November 20, 2014. In 2014 as of 31/12/2014, Mr. B is present in Vietnam a total of 130 days. In the year 2015, as of 19/4/2015 Mr. B in Vietnam a total of 65 days. The first tax period of the Mr. B is determined from 20/04/2014 to 19/4/2015. The second period is defined from 01/01/2015 to 31/12/2015.
b) tax period under each incurred income: apply for income from capital investment, income from the transfer of capital, income from transfer of property, income from the winners, the income from copyright, income from franchises, income from inheritance, income from the gift.
c) tax period under each times arise or according to the applicable year for income from stock transfer.
2. for individuals non-residents

Tax period for individuals non-residents is calculated according to each generated income. 
Individual business case the non-resident has a fixed business locations such as shops, stalls, the tax period apply as for resident individual incomes from business.
Chapter II the TAX BASE for INDIVIDUAL article 7. Tax base for taxable income from business, from salaries, remuneration and tax base for income from business and income from wages, the wages are tax and income tax, as follows: 1. The income tax calculation is determined by the taxable income according to the guidance in article 8 of this circular minus (-) the following deductions : a) The discount scene as instructed in clause 1, article 9 of this circular.
b) contributions for insurance, voluntary retirement according to the instructions in paragraph 2, article 9 of this circular.
c) charitable contributions, humanitarian, follow the instructions in paragraph 3, article 9 of this circular.
2. The tax on personal income tax for income from business, from salary, wages are applied according to the tariffs progressively each section the provisions of article 22 of the personal income tax Law, in particular the following: tax Level income tax/year (million) income tax (million) tax rate (%)



1 to 60 To 60 to 120 Over 5 5 2 on the 5 to 10 10 3 On 120 to 216 On 10 to 18 15 4 On 216 to 384 On 18 to 32 20 5 On 384 to 624 On 32 to 52 25 6 On 624 to 960 On 52 to 80 30 7 On 960 On 80 35 3. How to calculate personal income tax tax for income from business, from the salary, remuneration is total tax calculated at each income level. Tax calculated at each income level by income tax calculation of income level (×) with respective tax that income level.
To facilitate the calculation, can apply methods of exhaustion according to annex No 1/PL-ACCOUNTING attached to this circular.
Example 4: Mrs C have income from wages, the wages in months is 40 million and remit covered are: 7% social insurance, 1.5% health insurance on wages. Mrs C raising 2 children under the age of 18, in August She C is not humanitarian, charitable donations, encouraging study. A temporary personal income tax paid in the month of Mrs. C was calculated as follows: – taxable income of Mrs. C was 40 million.
-Mrs C reduced the following: + reduced background for yourself: 3 million + Decrease except for scene 2 dependent (2 children): 3.6 million × 2 = 7.2 million + social insurance, health insurance: 40 million 7% × (+ 1.5%) = 3.4 million total of the account be reduced except: 9 million + 7.2 million + 3.4 million = 19.6 million income-tax calculation of Mrs. C's : 40 million-19.6 million = 20.4 million-tax: 1: tax calculated at each tier of the progressive tariff sections: + 1: tax revenue to 5 million, a 5% tax rate: 5 million × 5% = 0.25 million + tier 2: tax on the income of 5 million to 10 million , the 10% tax rate: (10 million-5 million) × 10% = 0.5 million + Rank 3: income tax on 10 million to 18 million, the tax rate of 15% (18 million-10 million) × 15% = 1.2 million + Rank 3: tax income over 18 million to 32 million, a 20% tax: (20.4 million-18 million) × 20% = 0.48 million-total tax She C is temporarily paid in, is : 0.25 million + 0.5 million + 1.2 million + 0.48 million = 2.43 million Ways 2: tax calculated according to the method of exhaustion: income tax calculation, 20.4 million in income tax in tier 4. The number of personal income tax payable as follows: 20.4 million × 20%-1.65 million = 2.43 million 4. Exchange income does not include income tax tax cases held, individuals pay income from wages, the wages for workers according to the instructions in paragraph 2, article 2 to this circular does not include conversion to tax income does not include income tax tax calculation according to Appendix No. 2/PL-ACCOUNTING attached to this circular to determine income under tax. Specifically the following: a) the income base converted tax income is real income receiver plus (+) the benefits paid by the employers instead of the employees (if applicable) minus (-) the deductions. In case the account is charged instead of rent, the rent charged to income as a base Exchange using real numbers charged but does not exceed 15% of the total taxable income at the unit (not including the rent).
The formula determining revenue made conversion Base: base conversion income income reception + = payments instead-The deductions in that:-the real income received as wages, remuneration and do not include taxes that workers receive monthly.
-The alternative payments are the benefits with money or no money because the employers pay workers according to the instructions in point e clause 2, article 2 to this circular.
-The deductions include: reduced background; deductible insurance, voluntary retirement; deductible charitable contributions, humanitarian, follow the instructions in article 9 of this circular.
Example 5: by 2014, according to the labor contract signed between Mr. D and company X, you D be charged monthly wage is 31.5 million, in addition to the salary He D be the company X pay membership fee change Sports Club 1 million/month. He D have to close the compulsory insurance is 1.5 million per month. Company X responsible for personal income tax according to the provisions in place of Mr. d. in d. reduced only scene for themselves, no dependents and not humanitarian, charitable donations, encouraging study. 
Personal income tax to be paid his monthly income is as follows:-D do conversion bases are: 31.5 million + 1 million-(9 million + 1.5 million) = 22 million-income tax calculation (determined according to Appendix No. 2/PL-ACCOUNTING) is: (22 million-1.65 million dong)/0.8 = 25.4375 million-personal income tax He D have to file (apply the reduced tax calculation according to the Appendix of 1/PL-ACCOUNTING) is: 25.4375 million × 20%-1.65 million = 3.4375 million for example 6: assuming he D in example 5 above also was company X pay rent instead of 6 million/month. Personal income tax to be paid his monthly D as follows: step 1: determine the rent charged is charged to income changes do the conversion-income base as a base Exchange (not including rent): 31.5 million + 1 million-(9 million + 1.5 million) = 22 million-income tax calculation (determined according to Appendix No. 2/PL-ACCOUNTING) is : (22 million-1.65 million dong)/0.8 = 25.4375 million-taxable income (not including rent): 25.4375 million + 9 million + 1.5 million = 35.9375 million per month-15% of the total taxable income (not including rent): 35.9375 million × 15% = 5.390 million/month That rent is calculated on the income as a base Exchange is 5.390 million/month step 2 : Determine the income tax-income as a base to convert into income tax calculation: 31.5 million + 1 million + 5.390 million-(9 million + 1.5 million) = 27.39 million/month-tax income (converted according to Appendix No. 2/PL-ACCOUNTING): (27.39 million-3.25 million)/0.75 = 32.187 million/month-personal income tax payable : 32.187 million × 25%-3.25 million = 4.797 million per month-monthly taxable income of Mr. D's: 31.5 million + 1 million + 5.390 million + 4.797 million = 42.687 million/month Or determine the way: 32.187 million + 9 million + 1.5 million = 42.687 million/month.
b) in an individual case the tax according to the regulations, the taxable income of the year is the total of the taxable incomes of each month is determined on the basis of income tax has changed. Individual cases does not include income tax from many organizations pay an income, the taxable income of the year is the total of taxable income each month in the institutions charged to the income in the year.
Example 7: assuming He D in example 7 above, in addition to revenue at company X, from January 2014 to may/2014 he also has a contract to receive revenue at the medical company is 12 million per month. The Company Y also paid personal income tax changes for Mr d. personal income tax of Mr. D 2014 are as follows:-in company X, the taxable income of the year he is D: 42.687 million x 12 months = 512.244 million-at Company Y: + tax monthly income (converted according to Appendix No. 2/PL-ACCOUNTING) : (12 million-0.75 million)/0.85 = 13.235 million + taxable income years in the medical company: 13.235 million x 5 minutes = 66.175 million-total taxable income of Mr D 2014:512.244 million + 66, 175 million = 578.419 million-income tax calculation: (578.419 million: 12 months)-(9 million + 1.5 million) = 37.702 million-personal income tax payable in the year : (37.702 million × 25%-3.25 million) × 12 months = 74.105 million.
5. tax base for income from lottery agent activity, from insurance agents, from multi-level sales as income tax and the rate of the personal income tax deduction. Specifically the following:

a) tax income is taxable income from the lottery agent activity, from insurance agents, from multi-level sales include: Rose of agents, the bonuses under any form, the support account and other accounts that individuals get from the lottery company business, insurance, multi-level sales enterprise.
b) time determine the taxable income is the time Lottery companies, insurers, multi-level sales enterprises pay for personal income.
c) the rate of the personal income tax deduction: c. 1) lottery companies make personal income tax deductions according to the rate on income tax of individuals monthly as follows: unit: 1,000 Dong Vietnam tax income/monthly deductible rate To 0% On 9,000 9,000 5% c. 2) insurance business the multi-level sales enterprise, make personal income tax deductions according to the rate on income tax of individuals monthly as follows: unit: 1,000 Dong Vietnam tax income/month To 9,000 deduction rate of 0% On 9,000 to 20,000 5% on 20,000 10% 6. Tax base for accumulating money to buy insurance is not required, the funds accumulated close the voluntary pension fund is fees accumulated to purchase life insurance, insurance is not required, other money accumulated retirement contributions voluntarily, do people buy or employers contributions for workers and a 10% deduction rate.
Before paying money, pension insurance for individuals, insurers, pension fund management company responsible voluntary tax deductible according to the rate of 10% on the fees accrue, money accumulated voluntary retirement contribution corresponding to the part the employers who purchase or contribute to employees from July 1, 2013.
Insurers, pension fund management companies have the responsibility to monitor the voluntary private insurance premium, insurance is not required, other money accumulate voluntary retirement contribution by the employers who purchase or contribute to laborers to do the tax base for personal income.
Article 8. Determining taxable income from business, from the salary, remuneration 1. Determining taxable income from business taxable income from the business is determined by revenue except reasonable expenses directly related to the making of taxable income in the tax period.
Taxable income from the business for each specific case is determined as follows: a) for individuals not yet done the right law for accounting, invoices and vouchers.
a. 1) for personal non-business accounting regimes invoices, vouchers do not determine the revenues, expenses and taxable income (hereinafter referred to as personal business tax according to the equity method).
a. 1.1) for personal and business tax according to the equity method, the taxable income is determined as follows: taxable income in the tax period = period in stock turnover rate x taxable income determined in which:-the turnover of securities are determined by the document declaration of personal business , the database of the tax authorities, the results of the investigation the actual revenue of the tax authorities and opinion consultation of the Council tax consultancy commune, ward.
-The rate of the fixed taxable income is determined according to guidelines point a. 4, paragraph 1, of this Article.
a. 1.2) for personal and business tax according to the equity method that uses the Bill.
a. 1.2.1) individual cases of business tax according to the equity method that uses the book Bill, if in quarter revenues on higher securities revenue bills shall in addition pay tax according to the turnover of securities have to submit additional personal income tax for the revenue on higher securities revenue bills.
a. 1.2.2) individual cases of business tax according to the equity method using invoice by the tax authorities in each of the retail and personal income tax rate of 10% calculated on the taxable income of each times arise.  
Taxable income of each lump arose is determined as follows: taxable income once incurred = revenue taxable income calculation each time incurred rate x taxable income determined in which:-the turnover calculation taxable income once incurred are determined by the contract and the certificate from the sale.
-The rate of the fixed taxable income is determined according to the instructions in point a. 4, paragraph 1, of this Article.
a. 1.2.3) individual cases of business tax according to the equity method using the book bills that required personal income tax refund the taxable revenue of the year is determined as follows:-If the revenue on the Bill of the year is lower than the revenue securities, then the tax revenue of the year is the revenue securities.
-If the revenue on the Bill of the year is higher than the turnover, the turnover tax on the stock of the year's revenue on the Bill.
a. 2) for personal business only to be non-revenue accounting is accounting costs taxable income shall be determined as follows: taxable income in the tax period = taxable income calculated revenue in tax period × taxable income rate fixing other taxable income + in the tax period in which the :-computer revenue taxable income in the tax period is determined according to the instructions in point b.1, paragraph 1, of this Article.
-The rate of the fixed taxable income is determined according to the instructions in point a. 4, paragraph 1, of this Article.
-Other taxable income as the earnings arising in the course of business include: breach of contract fine; penalty payment delay; bank interest in the payment process; interest due installment, deferred sales; interest due on sale of fixed assets; money selling scrap, scrap and other taxable income.
a. 3) for personal mobility business (shipment) and non-personal business activity have arisen to sell goods, provision of services need to have the Bill for delivery to the customer.
Personal business (shipment) and non-personal business activity have arisen to sell goods, provision of services required for delivery to customer bills and personal income tax rate of 10% calculated on the taxable income of each times arise.
Taxable income of each times arise is defined the same as for personal business tax according to the equity method using invoice by the tax authorities according to each retail number as instructed in detail a. 1.2.2, point a, paragraph 1, of this Article.
a. 4) taxable income rate fixing the rate of the fixed taxable income calculated on sales apply to personal business not yet done the right accounting legislation, bills, vouchers; personal business and non-business individuals as follows: activity rate of the fixed taxable income (%)



Distribution, supply of goods, construction or services 7 no bid materials 30 production, transport, services associated with the goods, building materials contractors with 15 other 12 business operations for business individuals many professions shall apply according to the ratio of the primary business activity. Individual cases of actual business trades and failed to determine the main lines of business shall apply according to the proportion of "other business".
b) for business individuals fulfill the accounting mode bills, vouchers, the taxable income is determined as follows: taxable income in the tax period = taxable income calculated revenue in tax period-reasonable expenses are deducted in the tax period + other taxable income in the tax period b. 1) calculation of taxable income sales in terms of turnover tax currency for the calculation of taxable income from the business is full of sale of goods, money, money, money supply, services arising in the tax-calculation period include subsidies, surcharges, additional personal business are entitled irrespective of has or has not obtained the money and are determined according to bookkeeping.
b. 1.1) turnover time for the calculation of taxable income are as follows: b. 1.1.1) for the sale of goods activity is the time of transfer of ownership, the right to use the goods or the time of the Bill of sale.
b. 1.1.2) for the supply of the service activities is the time of completion of the provision of services to buyers or time of billing services. For home rental activities, rights to use the land, the water, the other property is the time the lease is in effect.
The case of the time billed before the time of transfer of ownership of the goods (or complete), then the time of turnover are calculated at the time of billing or vice versa.
b. 1.2) turnover for calculation of taxable income for certain cases to be determined as follows: b. 1.2.1) for goods sold under the installment method is determined according to the sale price of the goods paid once, not including interest.
b. 1.2.2) for goods or services sold under the deferred method is the sale of goods, services, money to pay once, not including deferred interest.
The case of the payment under the contract of purchase and sale under the installment method, deferred perpetuate many of the tax period as revenue is the amount receivable by the buyer during the tax period does not include interest on installment, deferred by the deadline specified in the contract.
The identification of costs when determining taxable income with the sale of goods, deferred to follow the principle of cost must match the revenues.

b. 1.2.3) for goods or services by the individual to make business barter, presentation, gifts, equipment, bonus for employees, revenue is determined according to the sale price of the goods or services of the same type or equivalent on the market at the time of Exchange, courtesy, gifts, equipment, bonus for employees.
b. 1.2.4) for goods, services, the business made by the individual himself used to serve for the production process, the individual's business, the turnover is cost of produced goods, services.
b. 1.2.5) for commodity processing activities, the turnover is the total amount of revenue from activities including wages, fuel, power, extra material and other costs for processing the goods. 
b. 1.2.6) for receiving dealer, dealership sales price regulation of personal business affairs agent, dealership brokerage Commission, the Sales Commission is entitled under the contract, consignment agent.
b. 1.2.7) for property rental activities, revenues are determined by the contract regardless of whether the money has got to get the money.
The event lessees paid rent in advance for many years, the turnover for calculation of taxable income is allocated for years paid in advance or determined by the paid once.
b. 1.2.8) for construction activities, installation is the value, the value of projects or work experience value in currency delivery. Case construction, installation contractors not raw materials, machinery, equipment, the turnover tax is the amount of money from construction activities, installation does not include the value of raw materials, machinery, equipment.
Case construction, installation of how bid of raw materials, machinery, equipment, the turnover tax is the amount of money from construction, installation works including the value of raw materials, machinery, equipment.
b. 1.2.9) for transport operations is the entire revenue passenger, baggage, goods arising in the tax period.
b. 2) The reasonable expenses reasonable expenses deduction was except that the actual expenses incurred, are directly related to the production activities, the individual's business and have enough bills, vouchers in accordance with the law. Specifically the following: b. 2.1) costs salaries, wages, allowances, subsidies, compensation and other expenses paid to employees under labour contract, service contract or collective labour agreement under the provisions of the labor code.
For the cost of wages, the wages do not include the amount of salary, remuneration of the individual householder or business the members stand in the name of the business registration certificate of the business group.
For money costume pay for workers does not exceed 5,000,000 VND/person/year. The case of the genus costumes both in cash and kind for workers, the maximum spending to calculate on costs are deducted in determining taxable income does not exceed 5,000,000 VND/person/year. For the business sector has unique properties, then this cost is done according to the regulations of the Ministry of finance.
b. 2.2) cost of raw materials, materials, fuels, energy, real goods used in production, trading goods, services related to creating revenue, taxable income in the period was calculated according to consumption, the actual export price warehouse due to households, individuals and business self determined and responsible before the law.
The case of some raw materials, materials, fuel, goods have been issued State norms of attrition then follow the norm of the State was issued.
Any loss of money, property, materials, capital goods are not calculated that losses on reasonable cost unless the losses caused by natural disasters, fire, epidemics, and other unforeseen circumstances not be compensated.
For supplies of goods for personal consumption medium, medium for business, only to be charged to the cost share of the business.
b. 2.3) depreciation, maintenance, maintenance of fixed assets used for production operations, trading goods, services. Specifically the following: b. 2.3.1) fixed assets depreciation is calculated into reasonable expenses must meet the following conditions:-fixed assets used in production, business.
-Fixed asset must have the full Bill, vouchers and other legal papers to prove the fixed assets owned by individuals.
-Fixed assets should be managed, tracked, in accounting bookkeeping business personal according to the mode of management and accounting.
Exclusively for the depreciation of fixed assets is the automobile cargo from 9 seats are not calculated into reasonable expenses.
b. 2.3.2) Depreciation Rate of fixed assets is calculated on a reasonable cost according to the rules of management mode, use and depreciation of fixed assets.
b. 2.3.3) fixed assets the depreciation was thereafter but continue to be used for manufacturing, no business depreciation.
For fixed assets just to use for business purposes, use for other purposes the depreciation is calculated into reasonable expenses respectively the level of use of the property for business.
b. 2.4) interest cost of the loan funds business, manufacturing goods related services directly to creating revenue, taxable income.
The loan interest rate is calculated according to the actual interest rates based on the loan contract by the credit institutions, branches of foreign banks or economic organizations. The case of the loan of objects are not credit institutions, branches of foreign banks or economic organizations, the cost of the loan interest rate paid was based on the contract but the level must not exceed 1.5 times the basic interest rate by the State Bank of Vietnam announced at the time of the loan.
Loan interest costs mentioned above do not include the loan interest to pay, which established the basis of the individual business.
b. 2.5) cost management, including: b. 2.5.1) pay costs of electricity, water, telephone, money money money buy Office products, auditing, legal services, rent money rent design, money to buy property insurance, engineering services and other services purchased from outside.
b. 2.5.2) the expenses to have the assets do not belong to fixed assets such as the genus buy and use technical documentation, patents, licenses and technology transfer, trade marks are allocated progressively on business expenses.
b. 2.5.3) rentals of fixed assets operating under lease. The case of the fixed asset rental paid once for many years, the rents are gradually distributed to production costs, the business according to the number of years used fixed assets.
b. 2.5.4) costs of services purchased from outside, other outsource served directly for the manufacturing operations, business goods, services vouchers, invoices according to the prescribed regimes.
b. 2.5.5) Spent on consumption goods and services include: costs of preservation, packaging, shipping, unloading, warehouse rental, product warranty, the merchandise.
b. 2.6) taxes, fees and charges, land rental payable related to manufacturing operations, business goods, services under the provisions of the law (excluding personal income tax, input value added tax was deducted and the taxes, fees and other income do not count in the costs according to the provisions of the related laws) including: b. 2.6.1) export tax, article subject Tax, import tax, special consumption tax, tax resources, agricultural land use tax, non-agricultural land use tax, environmental tax, land lease, rent water.
b. 2.6.2) value added Tax law provisions that are included in the cost.
b. 2.6.3) fees, fees that real businesses filed into State budget according to the provisions of the law on fees.
b. 2.7) part allowances to employees on a business trip (not including travel money and money in) maximum is twice the level prescribed under the guidance of the Ministry of finance for civil servants, officers of the State.
Travel expenses and rent accommodation for workers to travel if there is adequate evidence of legal bills under the provisions on costs are deducted in determining taxable income. Individual cases are securities business money and money in for workers shall be charged to expenses are deducted expenses of travel money and money stock in the Finance Ministry's regulations for civil servants, officers of the State.
b. 2.8) other expenses directly related to creating revenue, taxable income have vouchers, invoices according to the prescribed regimes.
b. 3) another taxable income taxable income is income arising in the course of business include: breach of contract fine; penalty payment delay; bank interest in the payment process; interest due installment, deferred sales; interest due on sale of fixed assets; money selling scrap, scrap and other taxable income.
c) for individual business groups, many cases of the same name in a business registration certificate, including the case for rent, lease has many of the same name in the land-use right certificates, ownership of the House and other assets attached to land (referred to as personal business group) , after it was determined the taxable income from the business according to the instructions in points a and b, paragraph 1, of this article, the taxable income of each individual was divided according to one of the following ways: c. 1) according to the ratio of capital contribution of each individual in the business registration certificate.
c. 2) under the agreement between the individuals.
c. 3) according to the average per capita income in the case of the business registration certificate does not specify which rate or no agreement about the Division of revenue between the individuals.
On the basis of the taxable income of each individual involved in the business have identified according to the above mentioned Division principle, each individual is counted the deductions according to the guidance in article 9, this circular to determine the income tax and personal income tax to be paid separately for each individual.
2. taxable income from salary, wages

a) taxable income from salary, wages are determined by the total amount of salary, remuneration, remuneration, other earnings, wages in nature the wages that the taxpayer receives during the tax period following the instructions in paragraph 2, article 2 to this circular.
b) time determine the taxable income.
The time of the determination of taxable income with respect to income from wages, public money is time organizations, individuals pay income to the taxpayer.
Private time determining taxable income fees buy insurance products have accumulated according to the instructions in point b. 2, item 2, article 2 to this circular is the time insurers, fund management company property voluntarily pay a premium.
 3. taxable income for individuals with income from business, just have income from wages, the wages are the total taxable income from business and income from salary, wages.
Article 9. The deductions of the deductions according to the instructions in this article is the account to be deducted from the taxable income of the individual before specify tax income from salaries, wages, from business. Specifically the following: 1. Decrease excluding background as stipulated in article 19 of the personal income tax Law; paragraph 4, article 1 of law amendments and supplements to some articles of the law on personal income tax; Article 12 of Decree 65/2013/ND-CP, reducing except scene is done as follows: a) the deductible amount is the scene to be deducted from the taxable income before tax for income from business and income from wages, the wages of the taxpayer's personal residence.
Individual cases reside just had income from business, moderate income from salary, wages reduced once in the scene except total income from business and from salary, wages.
b) reduced levels except background b. 1) for taxpayers is 9 million/month, 108 million/year.
b. 2) for each dependent is 3.6 million/month.
c) reduced principles except background c. 1) deductible for the scene itself taxpayers: c. 1.1) taxpayers have many sources of income from salaries, wages, from the business at a time (enough by month) taxpayers reduced options except for the scene yourself at a place.
c. 1.2) for individual foreigners residing in Vietnam shall be calculated for the scene itself deductible from 01 or from months to Vietnam in individual cases for the first time in Vietnam to end labor contract and leave Vietnam during the tax year (counted enough by month). 
Example 8: Mr. E is alien to Vietnam to work continuously from 1/3/2014. To date 15/11/2014, Mr E ending labor contracts and on water. From 1/3/2014 until about his country E in Vietnam over 183 days. As such, in 2014, he E is the individual and reduced background for yourself from 01 November until the end of 2014.
Example 9: Mrs. G is alien to Vietnam for the first time on 21/9/2013. On 15/6/2014, Mrs G end labor contract and leave Vietnam. In the period from 21 September 2013 to 15/6/2014 Mrs. G in Vietnam on 187. So in the first taxable year (from 21 September 2013 to 20/11/2014), Mrs. G is defined as individuals-residents of Vietnam and reduced background yourself from September until the end of June 2013/2014.
c. 1.3) cases in the tax year individuals have not reduced yourself or decrease except for themselves not sufficient 12 months shall be reduced to 12 months enough when done according to tax regulations.
c. 2) Decreasing except for scene dependent c. 2.1) the taxpayer be reduced except background for dependents if the taxpayer has been granted tax and registration tax code.
c. 2.2) When the taxpayer register steady except for scene people will be granted tax agencies tax code for dependent and was temporarily reduced except his scene in the years since registration. For dependents has been reduced registered background before the day this circular effect is further reduced until the scene was granted the tax code.
c. 2.3) where the taxpayer has not reduced except for scene people depend in the tax year shall be reduced except for dependents since, incurring an obligation to nurture when taxpayers performing registered and tax deductible for scene people depend. Particularly for other dependents according to the instructions in detail d. 4, point d, paragraph 1, of this reduced registration time limit at the latest scene is on December 31 of the tax year, the time limit mentioned above shall not be reduced except for the tax year in which the scene.
c. 2.4) each dependent was only reduced except once on a taxpayer in the tax year. Many cases taxpayers have collectively dependent must nurture the taxpayers negotiate to sign rising except background into a taxpayer.
d) dependents include: d. 1) children: offspring, legitimate adoption, illegitimate son, sons, stepchildren, specifically including: d. 1.1) children under the age of 18 (enough by month).
Example 10: Mr. h. b. July 25, 2014 shall count as dependents from July 2014.
d. 1.2) son from age 18 or over with a disability, inability to labor.
d. 1.3) are studying in Vietnam or abroad at the undergraduate level, high school, College, professional, vocational, including children aged 18 and up are junior schools (including pending examination results to the University from June to September, grade 12) have no income or income, in the year from all sources of income not exceeding so 1,000,000 VND.
d. 2) spouses of taxpayers satisfy breakou points in tone, paragraph 1, of this Article.
d. 3) the father, mother tongue; his father-in-law, mother-in-law (husband or father, mother-in-law); his stepfather, stepmother; foster father, foster mother of the taxpayer meets the conditions in point e, paragraph 1 of this Article.
d. 4) other individuals not refuge that taxpayers are having to directly foster and meet the conditions in paragraph 1 e, this includes: d. 4.1), sisters, children of the taxpayer.
d. 4.2) grandfather, grandmother; his grandfather, grandmother; her intestines, colon, small intestine, you aunt uncle, uncle of taxpayers.
d. 4.3) nephew of taxpayers including: child of blood, sisters, my intestines.
d. 4.4) Who must live a different upbringing under the provisions of the law.
DD) individuals are counted as dependents according to the instructions in the d, d, d, d, paragraph 1, which must meet the following conditions: b. 1) for people in working age must meet the following conditions simultaneously: a vnd. 1.1) disability, inability to labor.
Sync 1.2) no income or income, in the year from all sources of income not to exceed 1,000,000.
b. 2) to the outside of working age are not income or average income, in the year from all sources of income not to exceed 1,000,000.
e) disability, inability of labor according to the instructions in points 1.1., DD, paragraph 1, this is the person subject to the legislation on disability, the patient cannot afford labor (as AIDS, cancer, chronic kidney failure, ...).
g) proven record dependent g. 1) towards children: g. 1.1) Children under 18 years: proven record is the snapshot of the birth certificate and the certified copy (if any).
g. 1.2) son from age 18 or over with a disability, inability of labor, proven record are: g. 1.2.1) snapshot of the birth certificate and the certified copy (if any).
g. 1.2.2) snapshot of the disabled certificate under the provisions of the law on people with disabilities.
g. 1.3) are enrolled at the school according to the instructions in detail d. 1.3, point d, paragraph 1, of this, proven record are: g. 1.3.1) snapshot of the birth certificate.
g. 1.3.2) snapshot of a student card or a declaration certified by the school or other documents of proof are enrolled in the school, College, University, vocational, secondary or vocational school.
g. 1.4) where is the adoption, illegitimate son, stepson, then in addition to the papers as the case mentioned above, the record proves the need to add other papers to prove the relationship as: snapshot of the decision recognizing the adoption decision, acknowledged the receipt of his father, mother, son of competent State agencies ... g. 2) with respect to your wife or husband , proven record are:-certified snapshot.
-Snapshot of the Hukou (proven to be married relationship) or snapshot of the marriage certificate.
The case of wife or husband in working age, then in addition to the above mentioned papers records prove need more papers prove the dependent labour inability as a capture disabled certification under the provisions of the law on disabled people for disabled people cannot afford labor , snapshot of medical records for patients who cannot afford labor (as AIDS, cancer, chronic kidney failure, etc.).
g. 3) for the father, mother, father, mother-in-law and wife (or husband, father, mother-in-law), stepfather, stepmother, foster mother, foster father legally proven record are:-certified snapshot.
-Legal papers to determine the relationship of dependents with taxpayers as Hukou snapshot (if the same Hukou), birth certificate, recognition decisions receipt of father, mother, son of competent State agencies.
In the case of working age shall in addition to the above-mentioned documents, the record proves the need to have more proof is disabled, no labor ability as Paper Copy disabled confirmation under the provisions of the law on disabled people for disabled people cannot afford labor , snapshot of medical records for patients who cannot afford labor (as AIDS, cancer, chronic kidney failure, etc.).
g. 4) for other individuals according to the instructions in detail d. 4, point d, paragraph 1, of this proven record are: g. 4.1) snapshot of the identity card or birth certificate.
g. 4.2) The legal papers to determine the responsibility of nurturing as prescribed by law.

The case of dependents in the working age, then in addition to the above-mentioned documents, the record proves the need to have more proof of the inability of labor as a capture disabled certification under the provisions of the law on disabled people for disabled people cannot afford labor , snapshot of medical records for patients who cannot afford labor (as AIDS, cancer, chronic kidney failure, etc.).
The legal papers in detail g. 4.2, point g, paragraph 1, of this is that any legal papers would determine the relationship of taxpayers with dependents as:-snapshot of the papers define the obligation to nurture as stipulated by the law (if any).
-Snapshot of the Hukou (if the same Hukou).
-Snapshot of the sign's sojourn in (if not the same Hukou).
-A self declaration of taxpayers according to the model attached guidance documents about the tax management of township-level people's committees where the taxpayer resides on the dependents are living together.
-A self declaration of taxpayers according to the model attached guidance documents about the tax management of township-level people's committees where dependents are residing on the dependents are currently reside locally and no one nourishes (case not living together).
g. 5) individual is alien, if no records according to the instructions for each specific case mentioned above, they must have the same legal document to make the base prove people depend.
g. 6) for taxpayers working in economic institutions, administrative agencies, career there parents, wife (or husband), and others in an count as dependents has a clear record of the taxpayer, the proven record who follow instructions at the g. 1 , g 2, g 3, g 4, g. 5, point g, paragraph 1, of this or just declarations registered dependents according to the model attached guidance documents about the tax management of unit heads on the left declarations.
The head of the unit responsible for the following: full name, year of birth and the relationship to the taxpayer; the other content, taxpayers dehiscent and bear responsibility.
h) decreased except for dependent h. 1) the taxpayer has income from business, from salary, wages from 9 million/month or less are not stubs of people depend.
h. 2) the taxpayer has income from business, from salary, wages on the 9 million/month to be reduced except for scene dependent stubs as follows: h. 2.1) for taxpayers with incomes from salaries, wages, h. 2.1.1) registration dependent h. 2.1.1.1) registered the first dependent : the taxpayer has income from wages, the wages register the dependent form attached guidance documents on the management of tax and submit two (2) copies for the Organization, individuals pay income to make reduced base except for dependents.
The Organization, individuals pay income kept a (1) a register and submit a (1) a register for tax authorities directly managed at the same time file a personal income tax States that tax under the provisions of the law on tax administration.
Particularly for direct personal tax return with the tax authorities, the individual filed a (1) a registered person depends upon the form attached to the text guide to manage taxes for tax authorities to directly manage the organization charged the same time remitted income tax personal income tax period which under the provisions of the law on tax administration.
 h. 2.1.1.2) registration when there is change in dependents: when there is a change (increase, decrease) on dependents, taxpayers made additional declaration information change of dependents form attached guidance documents on the management of taxes and filed for the Organization, individuals pay income or tax authority for taxpayers in an direct tax to the tax authorities.
h. 2.1.2) venue, the time limit for the filing of proof of dependent persons:-filing locations prove who was where taxpayers filed a registered dependents.
Pay organization responsible income document proof of dependent people and when the tax agency Inspector, tax inspections.
-The time limit for the filing of proof of dependent people: within three (3) months from the date of submission of the Declaration register dependents (including cases of registration of change of dependents).
Past deadline outlined above, if taxpayers not filing proved dependent will not be reduced except for dependent and must adjust the tax again.
h. 2.2) for taxpayers with incomes from business h. 2.2.1) registered dependents h. 2.2.1.1) personal business tax according to declare the registration method depends upon the form attached guidance documents on the management of tax and filed with the tax authorities directly managed along with temporary tax declarations. When there is a change (increase, decrease) on dependents, taxpayers made additional declaration information change of dependents form attached guidance documents on the management of tax and filing of tax authorities directly managed.
h. 2.2.1.2) personal business tax according to the equity method stubs for the scene reduced subordinated under the stock tax.
h. 2.2.2) the time limit for the filing of proof of dependent people: within three (3) months from the date falling except background (including cases arising on increase and decrease the dependency or out of business).
h. 2.2.3) So the time limit for filing above, if taxpayers not filing proved dependent will not be reduced except for dependent and must adjust the tax again. For personal and business tax according to the equity method to the extent the tax has on the stock.
I) taxpayers only must register and apply proven for each person depends once during this time reduced background. The case of the taxpayer changed workplace, where the business then made registration and submission of proof of dependent people registered as the first dependency according to the instructions in detail h. 2.1.1.1, point h, paragraph 1, of this Article.
2. Decrease except for the premium account, voluntary retirement a) The premium account include: social insurance, medical insurance, unemployment insurance, occupational liability insurance for certain professions must participate in mandatory insurance.
b) contributions to the pension funds voluntarily closing Level on voluntary retirement to be subtracted out of the taxable income according to the fact arise but must not exceed one (1) million per month (12 million/year) for workers taking voluntary retirement products under the guidance of the Ministry of finance , including the case involved many funds. Determining income except that snapshot of the payment voucher (or file charges) because of voluntary retirement.
Example 11: Mr. Y to contribute to pension funds voluntarily through the contracts of insurance with the insurer or enterprises are allowed to offer voluntary retirement products. Cases of voluntary retirement products in compliance with the regulations of the Ministry of finance and the Ministry of finance approves the deployment, Mr. Y will be deducted out of the taxable income as follows: – assuming that the level of contributions to the voluntary retirement of workers was 800,000 VND/month, corresponding to the VND/year 9,600,000 are subtracted from taxable income is 9,600,000 VND/year.
-Assuming that the level of contributions to the voluntary pension fund is 2,000,000 VND/month, corresponding to the 24,000,000 VND/year, the level of contributions to the voluntary retirement of workers was except that 12,000,000 VND/year.
c) alien's personal residence in Vietnam, the Vietnam is individual but working abroad have income from business, from salary, wages abroad has the compulsory insurance according to the regulations of the country where the individual nationality or residency to work similarly to the provisions of the law of Vietnam as social insurance Congress, health insurance, unemployment insurance, occupational liability insurance required and compulsory insurance other (if any) shall be except that insurance charges on taxable income from business, from salary, wages when calculating personal income tax.
Individual foreigners and people of Vietnam have played the aforesaid insurance accounts abroad will be temporarily reduced the income to tax deductions for the year (if you have vouchers) and calculated according to official numbers if the individual performing the prescribed tax. The absence of vouchers to temporarily decrease except in years, will reduce except once when the tax settlement.
d) insurance contributions, contributions to the voluntary retirement of the year would be deducted from the taxable income of that year.
DD) vouchers for the proof of insurance is the exception mentioned above is a taken from the Organization's insurance money or to confirm the Organization's income paid on the amount of insurance were deducted, were filed (case filed income-paying organization instead).
3. Decrease except for charitable donations, humanitarian, studied a) charitable contributions, humane, learned except to taxable income for income from business, from salary, wages before tax of the taxpayer's personal residence, including: a. 1) expenses contributed to the Organization , health care facility, foster children in particularly difficult circumstances, the disabled, older people are not helpless.

 The grassroots organization foster care children who are disadvantaged, disabled, must be established and operated under the provisions of Decree No. 68/2008/ND-CP dated 30/5/2008 of the Government regulation of conditions, procedures of establishment, organization, functioning and dissolution of the basis of social protection; Decree No. 81/2012/ND-CP on 08/10/2012 of the Government amended and supplemented Decree 68/2008/ND-CP dated 30/5/2008 of the Government regulation of conditions, procedures of establishment, organization, functioning and dissolution of the basis of social protection and Decree No. 109/2002/ND-CP dated 27/12/2002 revised Government supplement some articles of Decree No. 195/CP on 31/12/1994 of the Government of detailed rules and guidelines for implementing a number of articles of the labor code on working hours, rest time.
Documents to prove that contribute to the Organization, health care facility, foster children in particularly difficult circumstances, the disabled, older people are not helpless witness from the legitimate organization's, collecting base.
a.2) expenses contributed to the humanitarian fund, charity, promotion fund was founded and operates under the provisions of Decree No. 30/2012/ND-CP dated 12/4/2012 of the Government on the Fund's activities, organization of society, charity, charity activist, humanitarian, academic promotion , non profit purposes and provisions in other texts relevant to the management and use of the funding.
Documentation contributions, humanitarian, academic promotion is legal evidence of currency by the organizations, the funds of the central or provincial level.
b) charitable contributions, humanitarian, academic promotion arose in the year would be reduced except on the taxable income of the tax year which, if non-deductible off not to be deducted from the taxable income of the tax next year. The maximum deductible levels do not exceed the income tax from the salaries, wages and income from the business of tax years incurred humanitarian charitable donations, encouraging study.
Article 10. Tax base for income from capital investment tax base for income from capital investments as income tax calculation and tax rates.
1. Income tax the income tax from capital investments is taxable income that individuals received according to the instructions in paragraph 3, article 2 to this circular.
2. Tax rate for income from investments of capital apply as full tariff with tariff is 5%.
3. when determining the income tax calculation time determine the tax income for income from capital investments is the time the Organization, individuals pay income to the taxpayer.
Private time determines the income tax calculation for some cases such as the following: a) for income from shares increased in value according to the instructions in point d, paragraph 3, article 2 of this circular, the time of determination of income from capital investments is the time of real personal income received when dissolved the business , convert the model works, Division, separation, merger, consolidation or business when the exit.
b) for income from profit recorded an increase of capital according to the instructions in point g, paragraph 3, article 2 of this circular, the time of determination of income from capital investments is the time of capital transfer, personal funds.
c) for income from dividends paid by stock according to the instructions in point g, paragraph 3, article 2 of this circular, the time of determination of income from capital investments is the time of the transfer of individual stocks.
d) individual cases received by the capital investment income abroad in any form then the time determines the tax income is personal income receipt time.
4. Calculation of personal income tax Of tax payable = taxable income × tax rate 5% of article 11. Tax base for income from capital assignment 1. For income from transfer of shares tax base for income from transfer of shares is taxable income and the tax rate.
a) tax income: taxable income from the transfer of shares is determined by the transfer price minus the purchase price of the portion of capital transfer and the reasonable costs related to the creation of the income from the transfer of capital.
The case of accounting business in foreign exchange, the transfer of personal capital in foreign currency, the transfer price and the purchase price of the portion of capital transfer is determined by the Exchange Council. The case of accounting business in Vietnam, personal equity transfer in foreign currency, the transfer price shall be determined by the Council of Vietnam according to the rates of the average trading on the Interbank Forex market by the State Bank of Vietnam announced at the time of the transfer.
a. 1) Transfer Price the price of the transfer is the amount of money that individuals receive capital transfers by contract.
 Transfer case not stipulated the price paid, or the price paid on the contract do not match the market price, the tax authorities have the right to determine the transfer prices pursuant to the law on tax administration.
a. 2) the purchase price the purchase price of a capital transfer is part of the value of shares at the time of the transfer of capital.
The value of the shares at the time of the transfer including: value of shares established businesses, the value of the stake times the additional contribution, the value of the stake by buying back the stake's value, from the return record capital increase. Specifically the following: a. 2.1) for shares business start-up stake is worth at the time. The value of which is determined on the basis of bookkeeping, invoices and vouchers.
a. 2.2) for the additional shares is worth the additional shares at the time the additional capital contribution. Additional capital value is determined on the basis of bookkeeping, invoices and vouchers.
a. 2.3) for the capital due to buy back that stake is worth at the time of purchase. The purchase price was determined based on the contract to buy back shares. The case of a contract to buy back shares with no price paid or payment on the contract price does not match the market price, the tax authorities have the right to assign the purchase price according to the law on tax administration.
a. 2.4) for the capital from profit recorded an increase of capital is the return value recorded an increase of capital.
a. 3), The related costs are deducted in determining taxable income of capital transfer activity is the actual reasonable costs incurred in relation to the creation of the income from the transfer of capital, have bills, vouchers are valid according to the rules, in particular as follows: a. 3.1) cost to make the legal procedures necessary for the assignment.
a. 3.2) the fees and charges the transfer budget upon assignment.
a. 3.3) other expenses directly related to the transfer of capital.
b) tax rate of personal income tax for income from capital transfers apply according to the full tariff rate is 20%.
c) time determine the income tax calculation time of tax income defined as the time of capital transfer effect. For own capital contribution by case shares the moment of determining tax income from capital transfer is the time of the transfer of capital, personal funds.
d) calculation of personal income tax tax payable = taxable income × 20% tax 2. For income from stock transfer tax base for stock transfer operations is tax and income tax.
a tax income) taxable income from stock transfer is determined by the stock price minus the purchase price and the reasonable costs associated with the assignment.
a. 1) price of securities are determined as follows: a. 1.1) for securities of public company traded on the stock exchange, the stock price is done at the stock exchange. Price made the stock price is to be determined from the results of the joint command or the price of transactions in securities trading.
a. 1.2) for securities of the company do not execute trades on the stock exchange which only make transfer ownership through the transfer system of the central depository, the selling price is the price indicated on the transfer of securities.
a. 1.3) securities not in the above mentioned case, the selling price is the actual transfer price recorded on the contract of assignment or the price according to the bookkeeping of securities transferable units at the time of the most recent prior to transfer.
Transfer case not stipulated price or sale price on the contract do not match the market price, the tax authorities have the right to assign the purchase price according to the law on tax administration.
a. 2) the purchase price of securities are determined as follows: a. 2.1) in respect of securities public company traded on the stock exchange, the purchase price of securities is made at the stock exchange. Price made the stock price is to be determined from the results of the joint command or the price of transactions in securities trading.
a. 2.2) with respect to securities of the company do not execute trades on the stock exchange which only make transfer ownership through the transfer system of the central depository, the purchase price is the price indicated on the contract to the assignee stock.
a. 2.3) for securities purchased through the stock purchase price auction is the price indicated on the notice of the results of the auction hit shares of organizations make stock and paper auction paid.
a. 2.4) for securities not in the above mentioned case, the purchase price is the actual price of purchase indicated on the contract to the assignee or the price according to the bookkeeping of securities transferable units at the time of the most recent prior to purchase. 
Transfer case not stipulated purchase price or purchase price on the contract do not match the market price, the tax authorities have the right to assign the purchase price according to the law on tax administration.
a. 3) The reasonable expenses that are deducted in determining taxable income with stock transfer is the actual incurred expenses of stock transfer operations have bills, vouchers according to the prescribed regimes include:

a. 3.1) cost to make the legal procedures necessary for the assignment.
a. 3.2) the fees and charges payable transfer upon the transfer.
a. 3.3) Depository services Fees as prescribed by the Ministry of finance and the certificate from the currency of the company stock.
a. 3.4) investment trustee Fee, management fee of securities portfolio based on evidence from the currency of the receiving unit trusts.
a. 3.5) brokerage Fee upon assignment.
a. 3.6) investment advisory services and provide information.
a. 3.7) Charge transfer, transfer of ownership fee via securities depository Center (if available).
a. 3.8) other expenses have vouchers.
b) tariff and tax calculation b. 1), in the case of tax 20% b. 1.1) apply principles of individual securities transfer tax applied according to the tariff of 20% is registered personal taxes, has tax code at the time of tax procedures and determine the tax income of each type of securities according to the instructions in point a , paragraph 2, article 11 of this circular.
Private purchase price of securities is determined by the total of the average purchase price of each type of securities sold in the States as follows: the average purchase price of each type of securities sold = capital + capital Price period Prices arise in States x amount of stock sold stock numbers exist beginning States + the number of securities that arise in States b. 1.2) calculation of personal income tax tax payable =



Tax income x tax rate of 20% When tax, individual tax 20% tax was temporarily filed under tax 0.1% in the tax year.
b. 2) with respect to the tax case 0.1% individual stock transfer tax according to 0.1% tax on the price of the stock transfer each including tax at 20%.
How to calculate personal income tax: tax payable = each securities transfer times x 0.1% c) tax time determine the income tax calculation time determine the tax income from stock transfer operations are defined as follows: c. 1) with respect to securities of the public company traded on the stock exchange is the time the taxpayer receives income from the transfer of stock.
c. 2) for securities of the company do not execute trades on the stock exchange which only make transfer ownership through the transfer system of the central depository is the time of the transfer of ownership of securities in securities depository Center.
c. 3) securities not in the above mentioned case is the time of the stock transfer contract in effect.
c. 4) with respect to the case of capital contribution by securities that have not had to pay taxes when raising capital then the time determine income from stock transfer capital contribution is due to the time of the transfer of capital, personal funds.
d) for cases received the dividend by the stock.
The case of the dividend received by individual stocks have yet to file personal income tax upon stock. When the transfer of the stock, the individual must file personal income tax for income from the investment of capital and income from the transfer of securities, namely: d. 1) the base to determine personal income tax amount payable for income from capital investments dividend value is recorded on the books of accounting or the number of shares actually received (×) with face value of that stock and personal income tax rates for income from invested capital.
Stock transfer case replaced the lower dividends received face value then the individual income tax for capital investment activities according to the market price at the time of the transfer.
After the receipt of the dividend by the stock, if the individual has a stock transfer of the same kind, the publicity and the personal income tax in respect of dividends received by the stock until end of stock instead of receiving dividends.
d. 2) to define the base of personal income tax payable for income from stock transfer is determined according to the instructions at point b, paragraph 2, of this Article.
Example 12: Mr. K is the shareholders of company X (already listed on the stock exchange). In 2011, says K received 5,000 shares (stocks) paid by the company dividend instead of X (the face value of the shares is 10,000). In February 2014, Mr K transfer 2,000 shares of company X with price is 30,000 VND/stock. In August 2014, Mr K transfer of 7,000 shares with the price is 20,000 VND/stock.
When the assignment he K are personal income tax for income from the investment of capital and income from the transfer of securities, namely: * for assignment in February 2014-personal income tax for income from capital investment: (2,000 CP × 10,000) × 5% = 1,000,000 copper-individual income tax (temporarily) for income from stock transfer : (CP 2000 x 30,000) × 0.1% = 60,000 Dong * for assignment August 2014-personal income tax for income from capital investment: (3,000 CP × 10,000) × 5% = 1,500,000 Dong-individual income tax (temporarily) for income from stock transfer: (7,000 CP × 20,000) × 0.1% = 140,000 Dong article 12. Tax base for income from real estate transfer tax base for income from real estate transfer tax and income tax.
1. The income tax a tax) income from the transfer of land use right no building on Earth is determined by the transfer price minus (-) of capital cost and the cost involved.
a. 1) transfer of land use right transfer Price is the actual price on the contract of assignment at the time of the transfer.
The case does not determine the actual transfer price or the price indicated on the contract of transfer of lower-priced land by the provincial people's Committee of the regulation at the time of the transfer, the transfer price shall be determined according to the price of land by the provincial people's Committee.
a. 2) Reviews of capital: capital transfer Price of land use in some specific case is determined as follows: a. 2.1) with respect to the land of origin of State Affairs charge the price which land use based on evidence from collect money using the State's land.
a. 2.2) for native land by State Affairs are not paid or are reducing the amount of land use under the provisions of the law, the capital of the land transfer price determined according to the reviews by the provincial people's Committee of the regulation at the time of delivery of the land.
a. 2.3) for land use right transfer received from organizations and individuals, the cost of capital based on the price indicated on the contract of transfer upon the transfer of land use rights.
a. 2.4) for transfer of land use rights auction, the price of capital is the amount is paid according to the winning bid.
a. 2.5) for land originated not in the above mentioned cases, the reviews of capital based on the documents proving financial service with the State when the certification of land use, ownership and other properties tied to the ground to determine the price of capital.
a. 3) reasonable expenses reasonable expenses related to be related except when determining the income from the transfer of land use right is the actual incurred expenses related to transfer of activities have vouchers, invoices according to the prescribed regimes, including: a. 3.1) the types of fees under the provisions of the law relating to land rights that the assignor has filed its bank State book.
a. 3.2) reclamation costs, leveling (if available).
a. 3.3) other costs directly related to the transfer of land use right as the cost to do the legal procedure for the assignment, cost measurements.
b tax income) from the transfer of land use right associated with construction works on the land, including the construction of formation in the future is determined by the transfer price minus (-) of capital cost and the cost involved.
b. 1) transfer Transfer Price is the actual price on the contract of assignment at the time of the transfer.
The case of the contract does not record the assignment or transfer price recorded on the lower contract price by the provincial people's Committee, the transfer rules are determined by the price of land, the price charge before the home vessel due to the provincial people's Committee of the regulation at the time of the transfer.
The case of the provincial people's Committee had not specified the price charge ahead of the vessel transfer cost based on the regulations of the Ministry of construction on classification, on standards and norms, the basic construction of the remaining value of the reality on the ground.
For the construction of formation in the future shall be determined based on the capital contribution rate of contract value (×) with charge contacts before the construction work by the provincial people's Committee. The case of the provincial people's Committee has not yet ruled on the unit price shall apply according to the capacity of capital construction by the Ministry of construction announced, are applied at the time of the transfer.
b. 2) capital capital Price Price is determined based on the price indicated on the contract of assignment at the time of purchase. For the case of real property do not originate from the assignee, the reviews of capital based on the documents proving financial service with the State at the time was the certification of land use, ownership and other properties tied to the land.
b. 3) reasonable expenses reasonable expenses related to be related except when determining the income from the transfer of land use right is the actual incurred expenses related to transfer of activities, have bills, legal documents, including: b. 3.1) the types of fees under the provisions of the law relating to the transfer of land use rights has filed a budget Home the water.
b. 3.2) costs, leveling.
b. 3.3) costs to build, renovate, upgrade, repair infrastructures and architectural works on land.

b. 3.4) other costs directly related to the transfer of real property such as: cost to do the legal procedure for the assignment, cost measurements.
c) tax income from the transfer of ownership of housing, including housing form in the future.
Tax income from the transfer of ownership of the House is determined by the sale price minus (-) the purchase price and the costs involved.
c. 1) sale price sale price is the actual transfer rates are determined by market value and are recorded on the contract of assignment.
The case of the transfer price recorded on home assignment contract is lower than the price charge before the home vessel due to the provincial people's Committee of the regulation at the time of transfer or not transfer recording contract on the transfer, the transfer price is determined by the price charge ahead due to vessel people's Committee issued the regulations.
c. 2) the purchase price the purchase price was determined based on the price indicated on the purchase contract. For housing do not originate from the assignee, the acquisition shall be based on evidence from the proof made financial obligations with the State at the time was the certification of land use, ownership and other properties tied to the land.
c. 3) reasonable expenses reasonable expenses related to be related except that the actual expenses incurred by active transfer receipts, legal documents, including: c. 3.1) the types of fees under the provisions of the law relating to the rights of the House who have filed transfer budget.
c. 3.2) costs to repair, renovate, upgrade.
c. 3.3) other costs directly related to the transfer.
d income tax) from the transfer of land rent right, rent income tax water from transfer of land rent, rent water is determined by the rental price back minus (-) rents and the costs involved.
d. 1) Price back rent back rental Prices are determined by the actual price recorded on the contract at the time of transfer of the right to land rental, rent water.
Case price per unit on the rental contract to lower the price by the provincial people's Committee, the city of the regulation at the time of hire, rental prices are determined based on the price of rental by the provincial people's Committee, the city regulations.
d. 2) rents rents are determined based on the lease.
d. 3) reasonable expenses reasonable expenses related to be related except that the actual costs arising from the transfer of rights activities have bills, legal documents, including: d. 3.1) the types of fees under the provisions of the law related to the right to land rental, rental of water that the transfer has been filed with the State budget;
d. 3.2) The cost of soil improvement, water;
d. 3.3) other costs directly related to the transfer of land rental, rent water.
2) tax tax for the transfer of real estate is 25% on taxable income.
The case of the taxpayer is unknown or does not have the profile to determine which price or purchase price or lease price and legal documentation identifying the associated costs as a basis for determining the taxable income of the tax of 2% on the transfer price or purchase price or lease price.
3. when determining the income tax calculation time determine the tax income for the property transfer is the time of the transfer procedures personal property under the provisions of the law.
4. Calculation of tax on a) case to determine the income tax, personal income tax for income from transfer of property is determined as follows: personal income tax payable = taxable income x tax rate 25% b) where the taxpayer is unknown or does not have the profile to determine which price or purchase price or lease price and the correct legal documents Plan relevance of property transfer activity as the basis of determining the income tax personal income tax shall be determined as follows: personal income tax payable = transfer Price x tax rate 2% c) the transfer of real property is the property tax obligation shall be determined separately for each rate taxpayers owning property. Determining ownership is legal documents such as the original capital contribution agreements, wills, or the Court's split decision, ... The case has no legal documentation, the tax obligations of each taxpayer is determined according to the average rate.
Article 13. Tax base for income from tax base copyright for income from royalty as income tax calculation and tax rates.
1. Income tax the income tax calculation from royalty as income over 10 million under the contract of assignment, regardless of the number of payments or the number of times received money that taxpayers get when transferring the right of use of objects of intellectual property right , technology transfer.
The same case is a subject of intellectual property rights, technology transfer but the contract transfer, transfer of use make as many contracts with the same object using the tax income is income over 10 million computer of the transfer contract right to use the case of the object transfer, the transfer is co-owns the tax income was divided for each individual property. Split rate base under a certificate of ownership or right to use of the authorized State agencies.
2. individual income tax for income from copyrights apply as full tariff with tariff is 5%.
3. when determining the income tax calculation time determine the tax income from copyright is time of royalty.
4. Calculation of personal income tax tax payable = taxable income x tax rate of 5%.


Article 14. Tax base for income from the franchise tax base for income from the franchise tax and income tax.
1. Income tax the income tax from the franchise's income over 10 million under the franchise contract, does not depend on the number of payments or the number of times received money that taxpayers receive.
The same case is an object of the franchise but the assignment made several contracts, the income tax is over 10 million computer of the franchise contract.
2. The tax on personal income tax for income from the franchise imposed under the full tariff is 5%.
3. when determining the income tax calculation time determine the tax income from the franchise is the time of the payment of franchise between franchisees and the commercial side of the franchise.
4. Calculation of personal income tax tax payable = taxable income x tax rate of 5%.


Article 15. Tax base for income from tax base prizes for income from tax income is hit and the tax rate.
1. Income tax the income tax from prizes is the prize worth over 10 million that taxpayers receive each time prizes does not depend on the number of received bonuses.
The case of an award but has more winners, the tax revenue Division for each of the award recipients. People are hit by the award must present proof of legal bases. The case has no legal base proves the lucky income calculated for an individual. Individual cases hit by multiple awards in a game then the income tax is calculated on the total value of the prize.
Tax income for some gambling, specifically the following: a) to win the lottery is the full bonus worth over 10 million on one (1) lottery tickets received in a bonus spin before subtracting any expenses.
b) for promotional prizes in kind worth of promotional products exceed 10 million was converted into money market rates at the time of receiving the bonus before subtracting any expenses.
c) for prizes in the form of betting, bet, casino, prizes in the form of the game at the point of gambling entertainment: c. 1) for prizes in the form of betting, bet is the entire prize value above 10 million that participants received before subtracting any expenses.
c. 2) for winners in the casino, prizes in the form of the game at the point of entertainment there is the prize worth over 10 million individuals received from the winners in a game, specifically the following: c. 2.1) income from winners in a game is the difference between the number of players receiving cash (cash out) minus costs (cash cash in) in a game.
The case of income from the winners is foreign currency, they must convert the Vietnam according to the exchange rate announced by the State Bank in force at the time of arising income.
c. 2.2) specifying the number of cash received and cash costs during a play as follows: v. 2.2.1) for forms of play by conventional coins (copper, bronze and chip-chip copper xèng as financial management regulation for the operation of gambling business finance) : c. 2.2.1.1) cash players get back (cash out) in a game is the total value of the contract/xèng chip change players for cash during a game.
c. cash) number 2.2.1.2 costs (cash in) in a game is the total value of the times people play cash grab bronze/xèng chip during a game.

Determining cash received and cash costs in a game is Bill pay (according to the enclosed template financial management regulation for business activities in gambling of the Ministry of Finance) and the Bills, vouchers in accordance with the current accounting laws.
Example 13: Mr M from time to time out of gambling entertainment Spots have made 3 times the cash chip Board, taking the total value of all 3 times is 500 USD and made 2 changes chip Board for cash, the total value of both times is 700 USD. The base money changes then the revenue from income tax and his A was identified as follows:-income from prize = $ 700-$ 500 = $ 200.
-Income tax = $ 200 × rate USD/VND 10 million c. 2.2.2) to play with form automatic play machines with cash: c. 2.2.2.1) cash players get back in a game is the total value of the money withdrawn from your play (Cash out) at the end of a game minus the cumulative awards section (if any).
c. 2.2.2.2) of cash was spent in a game is the total value of the cash charge on air (Key in/Cash in) during a game.
Own form of winners from the cumulative prize (jackpot), the prize for the lucky guests, and other similar forms of income from prize is the full value of the award has not deducted any other expenses.
Example 14: Mr. N play directly with the automatic play machines using cash. In a game He made N 2 refill (Key), the total value of the deposit (Key) is 300 USD. At the end of the play he is N draws the entire remaining amount from your play (Cash out), the total number of remaining cash (Cash out) is $ 1,500. In that game he also hit N more reward from the cumulative prize (jackpot) is 1,000 USD (the value of the jackpot prize has been carried in the amount of Cash out). Deposit base and the amount drawn then the revenue from income tax and of Mr. N includes 2 terms as follows:-income from cumulative awards winners (jackpot) of Mr. B's entire value accumulated Prize (jackpot): + income from winners = 1000 USD + tax income = 1000USD × rate USD/VND 10 million.
-Lucky income from playing with his automatic play machines B is: + income from Prize: $ 1500-$ 1000 =-$ 300 = $ 200.
+ Tax: income = $ 200 × rate USD/VND 10 million.
c. 2.3) where the organization charged electronic gambling game bonus, casino does not determine the taxable income of the individual prizes to tax deductions according to the instructions in point c. 2, clause 1, this shall make payment in lieu of the personal prizes according to the assessments of the money paid back to players (cash out). Pay organization electronic gambling game bonus, casino if applied to personal income tax according to the determined level must register with the tax authorities and to adjust the structure of compensation for income after tax to customers as listed in point gambling entertainment. The fixed tax rates following the Finance Ministry's own instructions.
c. 2.4) "A game" is defined as follows:-for form playing in the currency Convention, the game is started when the player on gambling entertainment Spots and ends when the player out of gambling entertainment Spots.
-To play with form automatic play machines in cash, then the game is started when the player to recharge your player (Key in/Cash in) and ends when the player to withdraw the money from your play (Cash out).
-For prizes from the cumulative prize (jackpot), the periodic Award for games of luck and other similar forms of each prize is considered a separate game.
d) for winners from the games, the competition has rewarded each times are measured in the field. Bonus value equal to the full amount awarded exceed 10 million where players receive yet any expenses deducted. 
2. individual income tax for income from winners full tariff applied with the tax rate is 10%.
3. when determining the income tax calculation time determine the tax income for income from prizes is the moment the Organization, individuals pay rewards for the winners.
4. Calculation of personal income tax: tax payable = taxable income x tax rate 10% article 16. Tax base from inheritance, gift tax base for income from inheritance, gift tax and income tax.
1. Income tax the income tax calculation from inheritance, gifts are part of property value inheritance, gifts over 10 million per recipient. Property value inheritance, gifts are determined for each case, in particular the following: a) for inheritance, gifts are stock: property value inheritance is the stock value at the time of registration of transfer of ownership, namely: a. 1) for securities traded on the stock exchange : the value of the securities that are based on the reference price on the stock exchange at the time of registration of securities ownership.
a. 2) for securities not in the above case: the value of the securities that are based on the bookkeeping value of the issuer of securities of that type at the time of the most recent prior registration of stock ownership.
b) with respect to inheritance, gifts are capital in economic organizations, business establishments: income tax is the value of the shares is determined based on the accounting value of the company at the time of the most recently registered ownership time shares.
c) with regard to inheritance, the gift is real property: property values are defined as follows: c. 1) for real estate is land use value then the value of land use is determined based on the price of land by the provincial people's Committee of the regulation at the time of the registration procedure, personal right to use the property.
c. 2) for real estate is the home and architectural works on land, the property value is determined based on the rules of the State governing bodies have authority on the classification of home values; standard regulations, construction norms by managerial bodies of State authority; the remaining value of the home, buildings at the time of the procedure of registration of ownership.
The case is not determined as specified above shall be based on the prices charged by the stamp fee Committee granted the rules.
d) with respect to inheritance, gifts are the other properties to register ownership or use rights with the State Management Agency: property values are determined on the basis of the price charge ahead due to vessel people's Committee issued the regulation at the time of registration procedures individual ownership property rights, inheritance, gifts.
2. Tax: personal income tax rates for inheritance, gifts are applied under the full tariff rate is 10%.
3. when determining the income tax calculation time determine the tax income from the bequest, gift is time registration procedures individual ownership of property rights, inheritance, gifts.
4. Calculation of tax on personal income tax payable = taxable income x tax rate of 10% chapter III TAX BASE for INDIVIDUALS NON-RESIDENTS article 17. For income from business to personal income tax for income from the business of the non-resident individual is determined by revenue from manufacturing operations, business (×) with tax.
1. Revenue revenue from business activity of the non-resident individual is defined as turnover tax base made from operation of business of the individual according to the instructions in paragraph 1, article 8 of this circular.
2. The tax on personal income tax for income from the business of the non-resident individual rules for each sector, the manufacturing industry, business is as follows: a) 1% for commodity trading activities.
b) 5% for business activity services.
c) 2% for manufacturing activities, construction, transportation and other business activities.
Individual cases do not reside there in revenue from various sectors, the manufacturing industry, different business but does not separate the revenue of each sector, the professions, the personal income tax rates are applied according to the highest tax rate for the field, actual industry operates on the entire revenue.
Article 18. For income from wages, remuneration 1. Personal income tax for income from wages, the wages of the individual non-residents is determined by the taxable income from wages, employee (×) with tax rate of 20%.
2. taxable income from wages, the wages of the individual non-residents is determined with respect to taxable income as personal income from wages, the wages of the individual according to the instructions in paragraph 2 article 8 of this circular.
The determination of taxable income the personal income from wages, the wages in Vietnam in case individuals non-residents working at the same time in Vietnam and abroad but do not separate the incomes generated in Vietnam made according to the following formula: a) for individual cases foreigners not present in Vietnam : total incomes generated in Vietnam = number of working days for work in Vietnam x income from salary, wages (before tax) + other taxable income (before tax) arising in Vietnam a total of working days in the year in which: the total number of working days in the year is calculated according to the prescribed regimes in Vietnam's Labour Laws.
b) with regard to the personal circumstances of foreign presence in Vietnam: total income arising in Vietnam = number of days present in Vietnam x




Income from salary, wages (before tax) + other taxable income (before tax) arising in Vietnam 365 on other taxable income (before tax) arising in Vietnam at the point a, b above is the account of other benefits with money or not by money that workers are entitled to salary , the wages paid by the employer or pay for workers.
Article 19. For income from investment capital personal income tax for income from capital investments of non-resident individuals is determined by the total of income tax that individuals non-residents receive from the investment capital into the Organization, individuals in Vietnam (×) with the tax rate of 5%.
Income tax calculation, the time determined the income tax personal income from investment of the individual non-residents are defined as for income tax calculation, the time determined the income tax personal income from investment of the individual according to the instructions in paragraph 1 Article 10, paragraph 3, of this circular.
Article 20. For income from capital assignment 1. Personal income tax for income from capital transfer of personal residence is determined by the total amount of money that the individual non-residents receive from the transfer parts of capital at the individual organization Vietnam (×) with 0.1% tax rate, irrespective of the transfer is made in Vietnam or in foreign countries.
The total amount of money that the individual non-residents receive from the transfer parts of capital in the Organization, the individual is not capital transfer price Vietnam minus any expenses including cost of capital.
2. Transfer Price for each specific case is determined as follows: a. the transfer of shares, the transfer prices are defined as individual as instructed in point a. 1, clause 1, article 11 of this circular.
b. the transfer of the stock transfer is defined as a personal residence for according to the instructions in point a. 1, paragraph 2, article 11 of this circular.
3. when determining the income tax: a) for income from capital transfer of personal residence is the time equity transfer contract in effect.
b) for income from stock transfers of individual non-residents are defined as individual as instructed in point c, paragraph 2, article 11 of this circular.
Article 21. With respect to income from the alienation of property 1. Personal income tax for income from transfer of property in Vietnam of the individual non-residents is determined by the price of real estate transfer (×) with 2% tax.
Transfer of real property by individual non-residents is the full amount that individuals received from the transfer of real property do not deduct any expenses including cost of capital.
2. Transfer of real property by individual non-residents in each particular case are defined as determining the transfer of real property by individual residents according to the instructions in point a. 1, b 1, c 1, d 1, clause 1, article 12 of this circular.
3. when determining income from transfer of property is the time individuals non-residents do property transfer procedure prescribed by the law.
Article 22. For income from copyright, franchising 1. Tax for income from copyright a) Tax for income from a non-resident individual's rights are determined by income over 10 million according to each contract transfer, transfer the right to use the objects of intellectual property rights, technology transfer in Vietnam multiplied by the tax rate of 5%.
Income from copyright are determined according to the instructions in clause 1, article 13 this circular.
b) time determine income from copyright is time organizations, individuals pay the income from the transfer of copyright to the taxpayer is non-resident individual.
2. Tax for income from franchising a) Tax for income from the franchise of the individual non-residents is determined by income over 10 million for each franchise contract in Vietnam multiplied by the tax rate of 5%.
Income from the franchise is determined according to the instructions in clause 1, article 14 of this circular.
b) time determine the tax income from the franchise is the time of the payment of franchise between franchisees and the commercial side of the franchise.
Article 23. For income from Prize, inheritance, gifts 1. Personal income tax for income from Prize, inheritance, gifts of non-resident individuals are identified by the income tax calculation according to the instructions in paragraph 2, this multiplication (×) with the tax rate of 10%.
2. Income tax the income tax calculation a) from individuals of non-residents is the prize worth over 10 million times by winners in Vietnam.
Income from individual of non-residents is determined with respect to such individual as instructed in clause 1, article 15 of this circular.
b) taxable income from inherited gift of the individual non-residents is the property value inheritance, gifts over 10 million each times incurred income received in Vietnam.
Income from inherited gift of the individual non-residents are defined as individual as instructed in paragraph 1, article 16 of this circular.
3. when determining the income tax calculation a) for income from Prize: time determine the tax income is time organizations, individuals in Vietnam paid personal bonuses for non-residents.
b) for income from inherited: time of tax income defined as the time of the registration procedure, personal ownership or rights to use assets in Vietnam.
c) for income from receiving gift: time of tax income defined as the time of the registration procedure, personal ownership or rights to use assets in Vietnam.
Chapter IV REGISTRATION tax, TAX DEDUCTION, TAX RETURN, TAX REFUND, TAX article 24. Tax registration 1. The object to register the tax according to the provisions of article 27 of Decree 65/2013/ND-CP, the objects must register the individual income taxes include: a) the Organization, individuals pay income include: a. 1) organizations and individuals including the branches, divisions, subdivisions, private accounting and have separate legal personality.
a. 2) The governing body of the State administration.
a. 3) political organizations, social and political organizations, social organizations.
a. 4) The business units.
a. 5), international organizations and foreign organizations.
a. 6) The project management committee, representative offices of foreign organizations.
a. 7) organizations and individuals charged in other income.
b) individuals with taxable income personal income, including: b. 1) the individual has income from production and business including independent practice personal; individuals, households and agricultural production are not subject to the personal income tax exemption. Individuals with income from production, business tax registration of personal income at the same time with the registration of other taxes.
b. 2) individuals who have income from wages, remuneration including foreign individuals working for foreign contractors, subcontractors in Vietnam.
b. 3) property transfer personal.
b. 4) individuals with taxable income (if requested).
c. The reduced subordinated background.
Tax registration cases referred to in points a, b and c, paragraph 1, of this article, if signed and granted tax tax code is not registered. There are many personal taxable income personal income tax registration only once. Tax code be used to tax all incomes.
2. tax registration procedures, tax registration profile follow the text guides on the management of tax.
3. Location of registration tax filing a) location filing tax registration follow the text guides on the management of tax.
b) place of submission of registration taxes for a particular case number: b. 1) the individual has taxable income from wages, the wages tax registration application for the Organization, individuals pay income or tax authority directly manages the Organization, individuals pay income. Organizations and individuals charged are responsible for General income declarations of personal tax registration and submit to tax authorities directly managed.
b. 2) individuals have many sources of income: from business, from salary, wages, taxable earnings from other selected location filing tax registration at the Agency, the unit charged to the income or the tax Bureau at the place of business.
b. 3) individuals with taxable income can apply for tax registration in any of the tax authorities. 
4. tax registration for some specific case: a) for group business, the personal representative of the individual business groups perform tax registration according to the guidelines for business individuals to be granted tax code for yourself. Tax code of the representatives of the individual business groups are used to pay tax, value-added tax, consumption tax, in particular, article subjects ... to both the Group and individual income tax return for the representative himself. The other group in which individuals must perform tax registration tax to be granted separately as for personal business.
b) for personal property transfer tax code not available, then the tax authorities automatically granted tax code for individuals based on personal information in real estate transfer records.
c) for individuals who are dependent and taxpayers are deductible VAT scene if not have the tax code, the tax authorities automatically granted tax code for people who depend on the base of the information depends in declarations registered decreases except background (according to the model attached guidance documents on the management of tax) of the taxpayer.
Article 25. Tax deductions and tax deductions 1. Tax deduction tax deduction is the Organization, individuals pay income made computer except tax on the income of the taxpayer before paying income, namely: a) the individual's income for non-residents

The Organization, individuals pay taxable earnings for individuals non-residents are responsible for the personal income tax deduction before paying income. Tax deductions are determined according to the instructions in chapter III (from article 17 to article 23) this circular.
b) income from salary, wages b. 1) for individual labor contract from three (3) months or more, the Organization, individuals pay income tax deductions made under tariffs progressively each section, including individual cases contracted from three (3) months or more in many places.
b. 2) with respect to the individual labor contract from three (3) months or more but quit before the end of the labor contract, the Organization, individuals pay income tax deductions still made under tariffs progressively each section.
b. 3) for individuals is alien to work in Vietnam, the Organization, individuals pay income based on the working time in Vietnam of taxpayers write on contract or text sent to Vietnam to temporarily tax deductible according to the schedule of progressive sections (for individual work time in Vietnam from 183 days in the years tax) or under the full tariff (for individual work time in Vietnam under 183 days in the tax year).
b. 4) the insurer, the company managing the voluntary pension fund is responsible for the personal income tax deduction for the money accumulated to buy insurance is not required, the funds accumulated close voluntary retirement according to the instructions in paragraph 6, article 7 of this circular.
b. 5) tax deduction for income from wages, the wages of the individual are defined according to the guidelines in article 7 of this circular; of the non-resident individual is determined under article 18 of this circular.
c) income from insurance activities, Lottery agents, multi-level selling Lottery companies, insurers, multi-level sales enterprise pay personal income do Lottery agents, insurance agents, involved multi-level sales network are responsible for the personal income tax deduction before paying for personal income. Tax deductions are determined according to the instructions in paragraph 5, article 7 of this circular.
d) income from capital investment organization, individuals pay income from capital investments according to the instructions in paragraph 3, article 2 to this circular are responsible for the personal income tax deduction before paying personal income unless the individual tax return yourself following the instructions in paragraph 9 , Article 26 of this circular. Tax deductions are defined according to the guidelines in article 10 of this circular.
DD) income from stock transfer all cases transferable securities are tax deductible according to the tax rate of 0.1% on the transfer price before payment for the assignment. The specific tax deductions are as follows: b. 1) for securities traded on the stock exchange: sync 1.1) stock company, commercial bank where individuals open depository account is responsible for the personal income tax deduction by 0.1% tax on the price of assignment before payment for the individual. Tax deductions are determined as in point b. 2, item 2, article 11 of this circular.
Sync 1.2) Fund management company where individuals entrusted management of the securities portfolio is responsible for the personal income tax deduction by 0.1% tax on the price of the stock transfer of the individual trustee securities portfolio under the company's allocation table sent that company depository bank account open custody. 
b. 2) with respect to the transfer of securities not through the trading system on the stock: Sync 2.1) for securities of public company stock registered in the securities depository Center: stock company commercial bank, where individual depository accounts tax deductible personal income tax rate of 0.1% on the transfer price before continue the transfer of ownership of securities in securities depository Center.
Sync 2.2) securities of the Corporation is not public but issuers of securities authorized for securities firms to manage the list of shareholders: the stock company was authorized to manage the list of shareholders personal income tax deduction by 0.1% tax on the price of the transfer before the transfer of ownership of securities.
Individual transferable securities shall produce a transfer contract with the company when the stock transfer of stock ownership.
e. income from capital transfer of individuals non-residents organized, individual assignee of capital contributed by non-resident individuals are responsible for the personal income tax deduction by 0.1% tax on the price of capital transfer.
g) income from bonus pay organization prizes are responsible for individual income tax deduction before paying rewards for individuals. Tax deductions are defined according to the guidelines in article 14 of this circular.
h) income from copyrights, franchise organizations, individuals pay income from copyright, franchising is responsible for the personal income tax deduction before paying for personal income. Of the tax deduction is determined by income over 10 million according to each contract assignment (×) with the tax rate of 5%. Contract cases in large-value payment as many times, the first payment, organizing, personal income minus 10 million pay out the value of the payment, the remainder is multiplied by the tax rate of 5% for tax deductions. The following payment will deducted income tax calculated on the total amount of each payment.
I) tax deduction for some other cases The organization, individuals pay the remuneration, the money spent for the non-resident individual labor contract (according to the instructions in points c, d, paragraph 2, article 2 to this circular) or labor contract under three (3) months have total pay revenue from two million (2,000,000)/times over, are tax deductible under the the 10% rate on income before paying for the individual.
Individual cases only income subject to tax deduction under the aforesaid rate but estimated the total taxable income of individuals after the scene to not have to deduct tax on personal income, then make the commitment (form attached guidance documents about tax management) sent the organization pay income to the Organization to pay income do temporary base yet personal income tax deductions.
Based on the commitment of the recipient of income, the organization charged the income is not tax deductible. End of year tax calculation, the organization charged the income still have to sum up the list and the income of those individuals not yet to the level of the tax deduction (form attached guidance documents about tax management) and submitted to the tax authorities. The individual making the commitment to be responsible about their commitment, have detected cases of fraud will be dealt with according to the provisions of the law on tax administration.
Individuals making commitments under the guidance at this point to tax registration and tax code at the time of commitment.
2. Certificate from a deduction) Organization, individuals pay the earnings were tax deductible according to the instructions in paragraph 1, this is evidence from tax deductions according to the requirements of the individual being deducted. Authorized individual cases not granted tax deduction vouchers.  
b) Level certificate from the deductible in some particular case as follows: b. 1) for individuals not sign labor contracts or labor contract under three (3) months: individuals have the right to request the Organization, individuals pay income level certificate from the deductible for each tax deductible or granting a certificate from the deduction for many times tax deduction in a tax period.
Example 15: Mr. Q signed a contract with company X services to care for plants in the company's scheduled campus a month during the period from September to April 2013/2014. His income is paid under company Q each month for the amount of 3 million. So, in this case he Q may request evidence from the company deducted each month or granted a certificate from the tax deduction has been reflected from September to December 2013 and a voucher for the period from April 1 to April 4, 2014. 
b. 2) with respect to the individual labor contract from three (3) months or more: Organization, individuals pay income provided only for a personal certificate from the deduction in a tax period.
Example 16: Mr R long term labor contract (from September 2013 to March off in August 2014) with medical companies. In this case, if he R subject to the direct tax to the tax authorities and had requested evidence from the company deducted then the company will make the level 1 certificate from the reflection of the tax has deducted from September to the end of December, 2013 and 1 voucher for the period from January to the end of August 2014.
Article 26. Tax, tax organizations, individuals pay income subject to personal income tax and personal income tax subject to personal income tax and make tax according to the directions on procedure, record in writing instructions on the management of tax. Tax rules for some particular cases: 1. Tax for organizations, individuals pay taxable income personal income.
a) Organization, individuals pay an income tax deduction of personal income tax by month or quarter. Case of the month or quarter, the Organization, individuals pay no income tax deduction incurred personal income tax is not.
b) The tax by month or quarter is determined once since the first month has incurred tax deductions and applies to tax year, specifically the following: b. 1) Organization, individuals pay income tax to deduct arose in March of at least one type of personal income tax from 50 million or over then make monthly tax unless the Organization, individuals charged in an income tax return value according to you.
b. 2) organizations, individuals pay no income tax, according to the subject according to the instructions mentioned on the tax return made by you.
c) Organization, individuals charged in the income of an individual income tax irrespective of having incurred tax deductible or not incurred tax deduction is responsible for opening the personal income tax and personal income tax in lieu of the authorized individuals.

2. for tax resident individuals have income from salaries, wages, from business a) individual have income from wages, the wages of direct tax to the tax authorities include: a. 1) individual income from salary, wages due to international organizations , Embassy, Consulate in Vietnam charged but not yet implemented tax deductions made direct tax to the tax authorities according to you.
a. 2) individual income from salary, wages due the Organization, individuals paid from abroad perform direct tax to the tax authorities according to you.
b) individuals, groups, individual income tax return business with direct tax authorities include: b. 1) individuals, groups of individuals pay tax according to the method declaration is personal, individual business groups to fulfill accounting regime, bills, vouchers and personal individual business groups, only accounting is revenue, not accounting costs and make quarterly tax return.
b. 2) individuals, groups of individuals pay tax according to the equity method is personal or business, personal business group does not perform the correct provisions of the law on accounting, invoices, vouchers, did not identify the revenues, expenses and taxable income tax made by year.
b. 3) personal business (shipment) of personal income tax every time.
b. 4) personal business use invoice retail tax offices according to each of the personal income tax each time they arise for revenue on the Bill.
b. 5) personal business but has generated sales of goods, supply of services required to deliver bills to customers personal income tax according to each times arise. 
b. 6) individuals, groups of individuals who have income from rentals, land use, water, property tax by another quarter or each times arise.  
c) individual income from salary, wages, from responsible business tax declaration if there is tax more or have surplus suggested tax refund or offset tax on the next tax period, except in the following cases: c. 1) individual tax is less than the tax was temporarily without the tax refunded or offset tax in the following States.
c. 2), individual business households only have a source of income from the business has made pay tax according to the equity method.
c. 3) individuals, households have only income from the rental home, rental of land use made by tax declaration at the home, the right to use the land for rent.
c. 4) individuals who have income from wages, the wages of labor contract from three (3) months or more in a unit that has more current income in the other place, on average during the year do not exceed 10 million units has been charged income tax deductions at source according to the rate of 10% if there is no request, no tax for most of this income.
c. 5) individuals who have income from wages, the wages of labor contract from three (3) months or more in a unit that has more revenue from rentals, leasing of land use rights has average sales month of the year of no more than 20 million have pay tax at home for rent , have the right to use the land for rent if there is no request, no tax for most of this income.
d) individuals have income from wages, public money granted to organizations, individuals pay income tax instead of in the following cases: d. 1) only personal income from wages, the wages of labor contract from three (3) months or more in a single unit, and the fact is working in the unit at the time of payment authorization including cases not enough work 12 months of the year.
d. 2) of individuals with income from wages, the wages of labor contract from three (3) months or more and have more other income according to the instructions in detail c. 4 and c 5, point c, paragraph 2, of this Article.
DD) Organization, individuals pay only income tax implementation instead of the individual with respect to income from wages, the wages that individuals receive from organizations, individuals pay income.
e) tax rules, the tax for some cases such as the following: e. 1) where individual income arising abroad were counted and the personal income tax under the provisions of the foreign tax already paid abroad. Tax deduction does not exceed the tax calculated under the tariff of Vietnam computer allocated to income arising abroad. Allocation ratio determined by the ratio between the number of revenue generated in foreign countries and the total taxable income.
e. 2) individual income from business and income from salary, wages in the event of the number of days available in Vietnam in the first calendar year is below the 183 days, but count in the 12 consecutive months since the first day in Vietnam is from 183 days or more.
-In the first tax calculation: stubs and tax filing delay for 90 days from date is counted enough 12 months continuously.
-Since the second tax calculation: births and slow tax filing for is day 90 since the end of the calendar year. The remaining tax amount payable in the second tax year is determined as follows: tax Number must submit the second taxable year = tax of tax year 2nd-tax Number are duplicates except in that: tax year taxable income tax = second of the second tax year x personal income tax according to the schedule of progressive tax sections duplicates are minus = tax in the year of the first x number of tax calculation, counting 12 for example 17: He is the first foreigner to Vietnam to work under a contract term from 1/6 to 5/31/2014/2016. In 2014, he S at 80 on Vietnam and the income from salaries, remuneration is 134 million. In 2015, he S in Vietnam during the period from 01/01/2015 to 31/5/2015 is 110 days and generated income from wages, remuneration is 106 million; from October 1, 2015 to 31/12/2015, he S in Vietnam is 105 days and generated income from wages, remuneration is 122 million. He S not registered decreases except background for dependents and non-arising of insurance contributions, charity, humanitarian, academic promotion. 
Personal income tax amount of Grandfather S payable is determined as follows: + If calculated by 2014, He's are non-resident individuals, but by 12 consecutive months since May 1, 2014 to 31 May 2015, the total time he S in Vietnam is on 190 (80 days + 110 days). So, he S as individuals residing in Vietnam.
+ The first taxable Year (from 1/6 to 31/5/2014/2015):-total taxable income in the tax year: 134 million + 106 million = 240 million-reduced minus background: 9 million x 12 = 108 million income-tax calculation: 240 million-108 million = 132 million-personal income tax payable in the first tax calculation : 60 million × 5% + (120 million-60triệu) × 10% + (132 million-120 million) × 15% = 10.8 million + In the second tax calculation (from 01/01/2015 to 31/12/2015): He's in Vietnam on 215 (on 110 + 105 days) as individuals residing in Vietnam.
-Taxable income arising in the year 2015:106 million + 122 million = 228 million-reduced minus background: 9 million x 12 = 108 million income-tax year 2010:228 million-108 million = 120 million-personal income tax payable in 2015: (60 million × 5%) + (120 million-60 million) × 10% = 9 million + tax in 2015 and 5 months coincide with the decision tax year (January to December 2015 05/2015)-tax Number are duplicates except: (10.8 million/12 months) x 5 minutes = 4.5 million.
-Personal income tax is also payable in 2015 are: 9 million-4.5 million = 4.5 million e. 3) the individual is resident foreigners to end contract work in Vietnam made tax with the tax authorities before exiting.
e. 4) for personal rentals, land use, water, other property made personal income tax except for the case not to tax according to the instructions in points 3 and c. c. 5, paragraph 2, of this Article, in particular as follows: e. 4.1) individual cases quarterly tax return or tax return each time arise with respect to the contract have maturity from one year It made the tax settlement as for personal business tax according to the Declaration.
e. 4.2) individual cases by tax time incurred for billing term contracts on a year and pay in advance for a limited time, then hire individuals choose one of the two forms of tax forms is as follows: If the tax expired in the beginning, the turnover is defined as paid once and reduced except his scene of a year the following year, doesn't count; If every year settlement tentatively declared paid once and reduced except his scenes of the first year, the year after the allocation of property rental revenue and reduced background according to the fact.
e. 5) individual income from insurance agents, Lottery agents, multi-level direct sales tax with tax authorities if in an have to tax.
e. 6) individual income from salary, wages, from business but in an review of tax reduction due to natural disaster, fire, accident, illness directly tax with the tax authorities.
e. 7) individuals, groups of individuals is subject to non-resident but have fixed business location on the territory of Vietnam make as tax, tax for individuals, groups of individuals and business objects reside.
3. A tax return for income from a property transfer) personal income from real estate transfer tax return made by times arise, even in case the subject was tax free. Tax for some specific cases such as the following:

a. 1) individual case has the right to use the land, but to bring home ownership mortgage guarantor loans or payment in credit institutions, branches of foreign banks; the remainder of the term of repayment, individuals do not have the ability to repay the credit institutions, branches of foreign banks doing business developed procedures, property sale which simultaneously perform tax, personal income tax changes for individuals before making payment of personal debts.
a. 2) where individuals have the right to use the land, but home ownership provides collateral to loans or payment with other private organizations, now make the whole assignment (or part) of that property to pay the debt, then the individual has the right to use the land, home ownership tax right personal income tax, or the Organization, individuals must change procedure, transfer tax, personal income tax changes for individuals before payment of debt.
a. 3) where property by the individual to the Organization, other individuals at the discretion of the Court, the sentence enforcement individuals to transfer tax, individual or organization, organized the auction to tax, personal income tax instead of the individual assignment. For private property of individuals being competent State agencies execute foreclosures, auction, filed into the State budget according to the provisions of the law are not stubs, personal income tax.
a. 4), land conversion cases for each other among individuals not in the case of the conversion of agricultural land to produce objects that are free of personal income tax according to the instructions in point e of article 3, paragraph 1 of this circular, then each individual conversion, land tax, to personal income tax.
a. 5) case of stubs instead of records of personal income tax for property transfer operations, organizations, personal testimony instead added "Stubs instead of" on the front of the phrase "the taxpayer or legal representative of the taxpayers" who simultaneously sign, stating the full name, if the organization is opened rather then after signing to seal of the organization. On the tax records, tax documents must still represent the taxpayer's transfer of personal property.
b) property management agency just transfer ownership, property rights when there was evidence from personal income tax or the tax agency's confirmation of incomes from the transfer of property subject to tax exemption or temporary yet collect taxes.
4. with regard to tax income from capital transfer activities (except for stock transfer) a) individual capital transfer tax made under each assignment irrespective of whether or not the income arises.
b) individual non-residents have incomes from the transfer of capital in Vietnam is not a direct tax to the tax authorities that the organization or individual assignee made tax deductible according to the instructions in point e, paragraph 1, article 25 of this circular and every tax times arise.
c) business procedures change the membership list, which in the case of the transfer of capital without personal evidence of proof of assignment which had completed the tax obligations of businesses where individuals responsible capital transfer tax, tax instead of the individual.
Business case where capital transfer tax individuals instead of the individual, the enterprise make stubs instead of records of personal income tax. Business stubs instead of additional Stubs instead of "on the front of the phrase" the taxpayer or legal representative of the taxpayers "who simultaneously sign, stating the name and seal of the enterprise. On the tax records, tax documents must still represent the taxpayer's personal capital transfer (transfer of capital cases is the individual) or personally received capital transfer (transfer case is the capital of the individual non-residents).
5. The tax return for individuals having income from stock transfer a) stock transfer of personal public company transactions in securities trading are not opening directly to the tax authorities that the securities company, the commercial bank where individuals open custody account The Fund management company, where individuals entrusted portfolio management tax follow the instructions in clause 1, article 26 of this circular.
b individual stock transfers) not through the trading system on the stock: b. 1) individual transferable securities of public company stock registered in the securities depository Center not opening directly to the tax authorities that the securities company, the commercial bank where individuals open depository account tax deductions and tax follow the instructions in clause 1, article 26 of this circular.
b. 2) stock transfer of the individual company is not public but the securities issuer authorizations for stock management company shareholders list not opening directly to the tax authorities that the securities company was authorized to manage the list of shareholders in tax deductions and taxes according to the instructions in paragraph 1 , Article 26 of this circular.
c) stock transfer individuals not in the cases referred to in points a, b, paragraph 5, of this tax by the times.
d) Enterprise perform the procedure to change the list of shareholders in the case of transfer of securities that do not have personal evidence of proven stock transfer has completed, the business tax obligations where individual stock transfer tax responsibility, pay tax instead of the individual.
Business case where individual stock transfer tax instead of the individual, the enterprise make stubs instead of records of personal income tax. Business stubs instead of additional Stubs instead of "on the front of the phrase" the taxpayer or legal representative of the taxpayers "who simultaneously sign, stating the name and seal of the enterprise. On the tax records, tax documents must still represent the taxpayer's personal stock transfer.
DD) last year if the individual had securities transfer tax requirements, the implementation of direct tax declaration with the tax authorities.
6. Tax for income from inherited gift a) individual income from inheritance, gift tax each time they arise including cases are tax free.
b) state management agencies, related organizations only perform the procedure of transfer of ownership, the right to use real property, stocks, shares and other assets to register ownership or use rights for recipients receiving gifts, inheritance when there have been tax voucher or confirmation of tax authorities about income from inherited , gift is real property tax exemption.
7. for tax resident individuals have income arising abroad resident personal income arising abroad made by tax times arise, private individuals-residents have income from wages, the wages paid from foreign quarterly tax return.
8. The tax return for individuals non-residents having incomes generated in Vietnam but earnings abroad a) individual non-residents having incomes generated in Vietnam but getting overseas tax according to the times. Private individuals non-residents have income from wages, the wages incurred in Vietnam but getting in the foreign quarterly tax return.
b) individual non-residents with incomes from the transfer of real property, capital transfer (including transfer of securities) arising in Vietnam but getting overseas income tax made under each times arising instructions in paragraph 3, paragraph 4, paragraph 5 of this Article.
9. Tax for income from the investment of capital in case of receipt of dividends by stock, the return record capital increase.
Dividends received by individual stocks, record income and not capital gains tax from capital investment upon receipt. When the transfer of capital, funds, business dissolution the individual and personal income tax for income from the transfer of capital and income from capital investments.
10. Tax for income from the transfer of capital, transfer of securities, property transfer in case of capital contribution by shares, capital contribution by securities, capital contribution by the estate.
Capital contribution by individual shares, with the stock, by opening and not the property tax from assignment when raising capital. When the transfer of capital, capital withdrawal, dissolution and personal business tax for income from the transfer of capital, the transfer of property when raising capital and income from capital transfer, the transfer of property when the transfer.
11. Tax from salary, wages for income from bonus shares.
Individuals receiving bonus shares from the unit of employers not to pay tax from salary, wages. When the individual Prize, the stock transfer tax for income from transfer of shares and the income from salaries, wages.
Article 27. The responsibility of organizing Vietnam signed a contract to buy the services of foreign contractors are not active in the Organization of Vietnam was established and functioning according to the law of Vietnam (hereinafter referred to as the Vietnam party) has signed a contract to buy the services of foreign contractors that contractors that have signed labor contracts with foreigners working in Vietnam, the Vietnam party are responsible for notifying foreign contractors of the obligation of the personal income tax of foreign workers and about the responsibility to provide information about foreign workers, including: list, nationality, passport number, working time, job guarantee income for Vietnam to Vietnam-party party gives the tax authorities at the latest before 7 days foreign individuals began working in Vietnam.
Article 28. Tax refund 1. Personal income tax refunds applicable to individuals who have registered and have the tax code at the time of filing tax.

2. for individuals who have authorized tax for organizations, individuals pay income made the replacement tax refund settlement of individuals is done through the Organization, individuals pay income. The Organization, individuals pay income made compensate surplus, filed missing individuals. After clearing, if there is surplus shall be compensated in the following States or reimbursement if the refund proposed.
3. for individuals in an opening directly to the tax authorities can choose tax refund or offset into the following period in the same tax authority.
4. Individual cases have arisen in personal income tax refund but slowly filed tax declarations as a rule do not apply fines for administrative violations stubs too tax deadlines.
Chapter V PROVISIONS Enacted 29. Effect 1. This circular is effective from October 1, 2013.
The content of individual income taxation provisions in the law on amendments and supplements to some articles of the law on personal income tax and Decree No. 65/2013/ND-CP effective from the time of the Act, the decree in force (01/10/2013).
Removal instructions for individual income tax in the circular No. 84/2008/TT-BTC dated 30/9/2008, 10/2009/TT-BTC dated January 21, 2009, 42/2009/TT-BTC dated 9/3/2009, 62/2009/TT-BTC on 27/3/2009, 161/2009/TT-BTC on 12/8/2009, 164/2009/TT-BTC on 13/8/2009, 02/2009/TT-BTC on 11/01/2010 , 12/2011/TT-BTC on 26/01/2011, 78/2009/TT-BTC on 08/6/2011, 113/2009/TT-BTC on 04/8/2010 of the Ministry of finance.
2. Removal of content guidelines on the personal income tax due to the Ministry of Finance issued before the date of this circular have the effect not consistent with guidance in this circular.
Article 30. Responsibility 1. Other content related to the management of non-tax guidance in this circular is made according to the provisions of the law on tax administration and the writing guide made the tax administration Law.
2. The resolution of the existed problems of personal income tax arising before 1 July 2013 continues to follow the provisions in the text of the guide in effect at the same time.
3. The application of the rate of the fixed taxable income for personal business instructions in article 8 of this circular is made consistent from January 1, 2014.
4. for floor purchase contracts, contracts had to have the right to buy the home, apartment, home background before the time of the enforcement effect of Decree No. 71/2010/ND-CP dated 23/6/2010 of the Government detailing and guiding the implementation of the Housing Law, which the owner agrees to the transfer, the personal testimony payment instructions with housing transfer form in the future.
5. With regard to the case of land use by the assignee before 1 January 2009 date filed documents asking the certification of land use rights, ownership of the House and the other properties associated with the ground state agencies have the authority to approve only a (01) times personal income tax of the last assignment , the assignment earlier access to tax revenue.
From January 1, 2009 implementation of the law on personal income tax, personal property transfer has certified contract or no contract just had hand-written papers must be filed personal income tax for each assignment.
6. Individuals are enjoying income tax incentives to individuals before the law on amendments and supplements to some articles of the law of personal income tax has the effect, then continue to enjoy preferential taxation of personal income for the time remaining.
7. The case of the Socialist Republic of Vietnam participated in the signing of international treaties containing provisions on other personal income tax with the instructions in this circular shall follow the provisions of international treaties.
In the process, if there are obstacles, suggest the Organization, individuals reflect timely the Finance Ministry (General Directorate of Taxes) to study the resolution./.