The Decree 65/2013/nd-Cp: 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

Original Language Title: Nghị định 65/2013/NĐ-CP: Quy định chi tiết một số điều của Luật Thuế thu nhập cá nhân và Luật Sửa đổi, bổ sung một số điều của Luật Thuế thu nhập cá nhân

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THE GOVERNMENT.
Number: 65 /2013/NĐ-CP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, June 27, 2013

DECREE

Regulation of certain provisions of the Personal Income Tax Law and

The Amendment law, which complements some of the Best Income Tax Law n

____________________

Government Law Base December 25, 2001;

The Tax Law Base Income personally dated November 21, 2007; The Amendment Law, which complements some of the provisions of the Personal Income Tax Law November 22, 2012;

At the request of the Minister of Finance;

The government issued a regulatory decree regulating the implementation of several provisions of the Personal Income Tax Act and the Amendment Law, which adds some of the provisions of the Personal Income Tax Law,

Chapter I

COMMON RULES

What? 1. The adjustment range

This decree specifies the details and guidelines of some of the provisions of the Personal Income Tax Act and the Amendment Law, which complements some of the provisions of the Personal Income Tax Law.

What? 2. The taxpayer

1. The taxpayer income tax is composed of individual resident and non-resident individuals with a prescribed income tax on Article 3 of the Personal Income Tax Law and Article 3 of this Decree. The scope determines the taxable income of the taxpayer as follows:

a) For the individual resident, taxable income is the income of birth in and outside of Vietnam, which does not distinguish the income place;

b) For non-resident individuals, taxable income is the income of birth in Vietnam, which does not distinguish where income is paid.

2. resident individuals who meet one of the following conditions:

a) There is a presence in Vietnam from 183 days or more in a calendar year or for 12 consecutive months since the first day in Vietnam;

Individuals present in Vietnam as defined at this point are the presence of that individual on the territory of Vietnam.

b) There is a regular residence in Vietnam in one of the following two cases:

-There is a permanent residence in the law of residence law;

-There are tenants to stay in Vietnam by the rule of the housing law, with the duration of the lease contracts from 183 days or more in the tax year.

The individual case has a permanent residence in Vietnam as defined at this point but in fact there is a presence in Vietnam under 183 days in the five tax years that the individual does not prove to be a resident of any country, and that individual is subject to residence. Vietnam.

3. Individuals who do not reside are the person who does not meet the regulatory conditions at Clause 2 This.

What? 3. Tax Income

Personal tax income of the following types of income:

1. Income from manufacturing operations, business, including:

a) Income from the manufacturing activity, the business of goods, services by the rule of law. For income from agricultural production, forestry, salt, cultivation, fisheries, and fisheries are applied only to the unqualified case provided by the tax-exempt clause at the Article 5 Article 4 of this decree.

b) The income from the independent practice of practice of the individual has a license or certificate pursuer to the provisions of the law.

2. Earnings from the wages, the wages the labourers received from the employer, including:

a) The wages, the wages and the payout counts, the proceeds are under the form of money or not with money.

b) The allowable subsidy, subsidy, subtract of allowable allowable allowable allowable subsidy:

-The allowance, allowance of monthly preferable and subsidy in accordance with the law of the public favor;

-A monthly allowance, a one-time allowance for subjects involved in resistance, national protection, international duty, and civil war youth.

-Defense allowance, security; subsidies to the armed forces;

-Toxic, dangerous, or business-based, occupational hazard, or work in the workplace of harmful, dangerous factors;

-Attractive, regional secondary.

-Breakthrough subsidies, labor accident subsidies, occupational illnesses, a one-time allowance on childbirth or adoption, subsidies due to impaired labor, pension allowance, monthly allowance, job allowance, job loss, and job loss. the unemployment allowance and other allowable allowable grants by the Labor Code and Social Insurance Act;

-Subsidies for social-supported subjects according to the rule of law;

-Assistant to senior leadership;

-The one-person allowance when transferring business to the region has a particularly difficult socioeconomic condition, which supports once against the cadres, the civil service that works on the sovereignty of the island under the rule of law. A one-time travel allowance for foreigners residing in Vietnam, the Vietnamese working abroad;

-Accessories for the village medical staff, copy.

-State of the profession.

Allowable allowable allowable allowable allowable allowable income in this point must be regulated by the state authority.

c) Compensation received in the form of such forms: Money commissions, money participants, projects, royalties, and commissions;

d) Money received from participating in the business association, board of directors, board of control, board of management, associations, professions, and other organizations;

The benefits of money or not with money in addition to wages, wages paid by the employer to whom the taxpayer is entitled to all forms:

-Home money, electricity, water and accompanying services (if any);

-The cumulative cost of buying life insurance, other non-obligated insurance, the accumulated money contributes to voluntary retirement funds, due to the employer buying or contributing to the worker. Before paying insurance money, pension money for individuals, insurance businesses, hedge fund management company voluntarily charged with tax deduction by a 10% rate for cumulative funds, the accumulated money contributes to the fund corresponding to the part of the user ' s use. labour to purchase or contribute to workers from July 1, 2013;

-Membership Fees and other service expenses serve individuals on demand, such as: Health care, fun, sports, entertainment, aesthetics; and more.

-Other benefits under the rule of law.

e) The bounty on money or not with money in all forms, including the stock bonus, minus the following bonus credits:

-The bonus is accompanied by the titles granted by the State, including the award included in the title of race competition, the form of commendation by the law of the award of reward.

-The bonus included the national award, the international award recognized by the State of Vietnam;

-The bounty on technical improvements, patents, invented by the state agency has the authority to recognize;

-The bounty on the discovery, the declaration of violation of the law with the state authority.

g) Do not count on taxable income for the following:

-The support of the employer for the treatment of poor health for the worker himself and the body (father, mother, wife/husband, child) of the worker;

-The amount received by the regime involves the use of travel vehicles in the state agency, the public career unit, party organization, the delegation; and

-The money received by the state of the law at the rule of law;

-The grants that are out of pay, public money due to participate, serve party activities, unions, Congress or construction of the state ' s legal rule of law;

-The pre-shift between the employer's employer does not exceed the provisions of the Ministry of Labor and Social Affairs.

-The amount of money purchased by the employer (or payment) to the worker is foreigners, the labourers who work abroad on the foreign service once a year;

-A tuition fee for the children of foreign workers in Vietnam, the son of Vietnamese workers who are working abroad in foreign-educated countries from preschool to high school-led by employers.

3. Income from capital investment, including:

a) loan interest;

b) The immediate advantage;

c) Income from capital investment in other forms, including cases of capital investment by artifacts, reputation, land use, invention, patents; excluding income received from government bonds.

4. Income from capital transfer, including:

a) Income from the transfer of capital in economic institutions;

b) Income from stock transfer;

c) Income from capital transfer under other forms.

5. Income from real estate transfer, including:

a) The income from the transfer of the rights to land and property attached to the land, including the construction work in the future;

b) The income from the transfer of ownership or use of the housing, including the house in the future;

c) Income from the transfer of land lease rights, water lease rights;

d) Other income received from real estate transfer in all forms;

Taxable income at this paragraph includes income from the mandate of the estate management of the property that the authorized person has the right to transfer property or have rights as holders of the estate by the rule of law.

6. Income from the prize by money or artifacts, including:

a) winning the lottery;

b) the promotion under the forms;

c) in the form of gambling, casinos;

d) win prizes, prizes and other forms of reward.

7. Income from copyright, including:

a) The income from the transfer, the transfer of the rights to the objects of intellectual property rights: The right to the author and the right to the right to the author; the right to the possession of an industrial; the right to the seed;

b) Income from technology transfer: Technical tips, technical knowledge, manufacturing rationalization solutions, technological innovation.

8. Income from the franchise under the provisions of the Commercial Law.

9. Income from inheritance is securities, capital in economic institutions, business facilities, real estate, and other assets that must register to own or register for use.

10. Income from receiving a gift is securities, a portion of the capital in economic organizations, business facilities, real estate, and other assets that must register to own or register for use.

What? 4. Free Income

1. Income from real estate transfer (including housing, building construction in the future according to the law of the real estate business) between: Wife with her husband; father, mother to child; foster father, foster mother; father, father, son. And her mother was with her daughter-in-law; and her father's wife, and his mother's wife, and his son-in-law; and his father's wife, and his mother's wife; and his maternal grandfather, and her mother's daughter, were with thee.

2. Income from the housing transfer, the right to use the land and property associated with the individual's land in the event of a transferable person only one housing, the right to use land in Vietnam.

The transfer individual has only one housing, the right to use the land in Vietnam as stipulated at this clause must meet the following conditions:

a) At the time of the transfer, the individual has only the right to own, the right to use a housing or a parcel of land (including the case with housing or construction works attached to that land);

b) The individual time has the right to own, the right to use the housing, the land at the calculation of a minimum transfer point of 183 days;

c) Housing, the right to use the land at the full transfer;

The identification of ownership, the right to use the housing, the land at the base on the certificate of ownership, the right to use the housing, the housing. Individuals with housing, land in the transfer are responsible for prescribation and self-responsibility before the law on the accuracy of prescribation. The case of an organ with the authority to detect false prescriptions is not exempt from taxation and is processed under the rule of law.

3. Income from the value of the use of the individual's land is paid by the State of the State not to pay or are reduced the use of land by the rule of law.

4. Income from the inheritance, gifts are real estate (including housing, building construction in the future according to the law of the real estate business) between: Wife with her husband; father, mother to child; foster father, foster mother; The father and her husband and her daughter-in-law, and their father's wife, his mother's wife, and his son-in-law; and his father's wife, and his mother's wife; and his maternal grandfather, and her mother's daughter, were with him.

5. Family income, personally engaged in agricultural production, forestry, saline, farming, unprocessed fisheries into other products or through conventional preparation.

Household, direct individual participation in the production operation stipulated at this paragraph must satisfy the conditions:

a) There is the right to use the land, to use legal water to produce and directly engage in agricultural, forestry, and agricultural production. For fisheries, there must be ownership or the right to use ships, boats, fishing vehicles and directly involved in fishing.

b) The local residence of the site of agricultural, forestry, saline production, aquacal farming, the regulation of residence law.

6. Income from the household ' s agricultural land conversion, the individual is delivered by the State to produce.

7. Earnings from the deposit deposit at the bank, credit organization, income from the life insurance contract interest rate.

8. Income from remittances.

9. The salary portion, the overnight work money, makes more hours paid higher than the salaries, daytime jobs, making it in the hours as defined by the law.

10. The pension money paid by the Social Insurance Fund in accordance with the provisions of the Social Insurance Act, the pension money received monthly from the voluntary retirement fund. Individuals living, working in Vietnam are exempt from tax on foreign pay.

11. Income from the scholarship, including:

a) Scholarship received from state budget;

b) Scholarship received from domestic and foreign organization (including a fee of charge) according to the organization's recommendation assistance program.

12. The compensation for life insurance, life expectancy, health insurance, labor accident compensation, state compensation and other compensation by law.

13. Income received from charitable funds granted by the state authority to be established or recognized, operating for charitable, humanitarian, and non-profit purposes.

14. Income received from foreign aid for charitable purposes, humanitarian in the form of Government and non-governmental authority approved by the state authority.

The Ministry of Finance rules the procedure, the filing of which determines the tax-exempt income stipulated at this.

What? 5. Tax Reduction

1. The taxpayer has difficulty due to natural disasters, fires, accidents, poor diseases affecting the ability to pay tax, which is a tax relief that corresponds to the extent of the damage but does not exceed the amount of taxation required to submit.

2. The Ministry of Finance regulates the procedure, records, and the review of the individual income tax specified in this Article.

Chapter II

TAX BASE FOR CERTAIN CATEGORIES PERSONAL INCOME OF RESIDENCE

Muc 1

EARNINGS FROM BUSINESS AND INCOME FROM WAGES, PUBLIC MONEY.

What? 6. Revenue of tax on earnings from business, income from wages, public money and business.

1. Revenue of the tax on income from business, income from wages, money is determined by taxable income from business, from wages, money stipulated at Article 7 and Article 11 of this decree minus (-) the following:

a) Social insurance, health insurance, unemployment insurance, occupational liability insurance for certain industries, compulsory insurance, voluntary retirement fund.

The level of closing in the voluntary pension fund is subtracted from the income tax income in this paragraph to a maximum of no more than one million copper per month (12 million dollars per year) in the direction of the Ministry of Finance;

The individual case residing in Vietnam but working abroad with income from business, from wages, foreign money has been involved in closing compulsory insurance grants by the country where individuals play these types of insurance such as insurance. Social insurance, health insurance, unemployment insurance, occupational liability insurance for certain industries, forced participation in compulsory insurance is excluded from those premiums into taxable income when determining tax revenue from business, from the company ' s business. Wages, wages.

b) The subtractlements stipulated at Article 12 of this decree;

c) The donations to the charity Fund, the Human Fund, the Recommendation Fund at Article 13 This Protocol.

2. Income tax on individuals who have just had taxable income from the business, which just had taxable income from wages, wages as total income tax from the business plus (+) income tax income from wages, money minus (-) regulations at the expense of the income tax. Point a, b and c 1 This thing.

What? 7. Tax income from business

Taxable income from the business is defined by the taxable income tax of regulation in Article 8 of this Decree minus (-) reasonable costs of regulation at Article 9 of this Decree.

What? 8. Revenue of taxable income from business

1. Revenue of taxable income from business is the full amount of sales, public money, commission money, money supply, services that arise in the tax period.

The timing of the turnover is the time to transfer ownership of the goods, complete the service supply or the time of the sale of the sales order, the non-discriminated service that has obtained money or has not obtained the money.

2. Revenue of taxable income in some of the specific prescribed cases is as follows:

a) Revenue for goods sold in the method of paid is determined by a one-time pay sale price that does not include a slow return interest;

b) Revenue for goods, services used for exchange, a gift is determined by the sale price of the product, goods, services of the same type or equivalent at the time of exchange, gift;

c) Revenue to the operation of goods goods is the proceeds from household activities including money, fuel, motivation, other side materials, and other costs that cater to the household goods;

d) Revenue to property leasing activity is the amount of rent paid by each term by lease. The tenant case paid rent before for years the revenue to calculate the taxable income allocated to the number of years paid by or determined according to the payment revenue once;

) Revenue is taxable to other cases by the Ministry of Finance.

What? 9. The reasonable cost associated with the creation of taxable income from business

1. The reasonable cost of regulation at this must be the actual expenditures that arise in relation to manufacturing activities, the business of the individual, have sufficient bills, as evidenced by the rule of law.

2. The reasonable expenses are subtracted, including:

a) wages, wages, allowable, and other expenses paid to the worker;

Not counting on the reasonable cost except the paycheck, the personal money is the owner of the business.

b) The cost of raw materials, materials, fuels, energy, actual goods used in the production of goods business, services related to the creation of revenue, taxable income in the period is calculated according to reasonable consumption, actual prices export due to household goods. family, individual business individuals, self-identified and accountable to the law;

c) Cost of depreciation, maintenance, maintenance of fixed assets used for manufacturing operations, business of goods, services. Fixed income depreciation rate is determined to be based on fixed asset value and time of depreciation by the Ministry of Finance.

d) The cost of paying the interest of capital loans is directly related to the creation of tax revenues and income;

) Cost of management;

e) The taxes, fees and fees, land rent must be filed in relation to manufacturing activities, business, statutory services by law except for personal income tax and tax credits, fees, fees and other income not included at the expense of the statutory cost. The law is relevant;

g) Other expenses associated with the creation of income.

The Ministry of Finance specifies the specific cost of other reasonable costs unless the taxable income is calculated.

What? 10. Tax income, tax income of the business individual who has yet to implement the right law on accounting, invoice, certificate from

1. The business individual has not yet implemented the right of law on accounting, invoices, certificates, undetermined revenue, costs, and taxable income, the tax authority has the authority to issue revenue, tax income rate to determine income. Tax in line with every sector, manufacturing, business.

2. Personal business only accounting for sales, without accounting costs, the taxable income tax is determined by regulation at Article 8 of this Decree. Taxable income is determined by the level of taxation of the tax authority.

3. The Treasury Department specifically provides for the valuation of the revenue and the level of the income of taxable income on the revenue.

What? 11. Tax income from wages, public money

1. Tax income from the wages, the public money is determined by regulation at paragraph 2 Article 3 This decree.

2. The time of determining taxable income from wages, wages is the time the employer pays wages, wages for the taxpayer or the time the taxpayer receives income.

What? 12. Distract from the landscape

Individuals residing in wage income, public money, income from the business are reduced to the scene in taxable income before the tax calculation is as follows:

1. Level deducted:

a) The deduction for taxpayers is 9 million copper/month (108 million dollars per year);

b) The deduction level for each dependent person who the taxpayer is obligated to raise up to 3.6 million per month from the month of the foster care.

The case of the Standing Committee of the National Assembly regulates the deduction of the deduction by regulation at paragraph 4 Article 1 The amendment law, which complements some of the provisions of the Personal Income Tax Act, implemented by the Standing Committee of the National Assembly to apply to the term. Next tax.

2. Each of the dependable is only charged unless one enters a taxpayer in the tax year. In the case of a large number of taxpayer-dependent taxpayers, it must be agreed to submit a tax deduction for a taxpayer.

3. Subject and base determine the dependable dependent on which the taxpayer is obligated to raise the rule at paragraph 1 This is as follows:

a) Con (including the child, the legal child, the stepchild of the wife, the stepchild of the husband) under the age of 18;

b) Con (including the child, the legal child of the wife, the stepchild of the husband) from the 18-year-old becomes disabled without the ability to work;

c) Con (including children, legal adopts, the wife ' s stepchild, her stepchild) is in college, college, professional high school, vocational high school, including children aged 18 or older who are studying high school degrees without income or having unsurpassed income. The level of income is in paragraph 4;

d) The person in the age of labour, who is in the labour age according to the rule of law but with a disability is not able to work without income or income but does not exceed the level of income stipulated at paragraph 4 This, including:

-The wife or husband of the taxpayer;

-Father, birth mother, stepfather, stepmother, legitimate parents, father-wife, wife, wife (or father, mother husband) of the taxpayer;

-The other individual is not where the taxpayer must directly nurture.

4. The level of income as a base determines the dependency imposed by the average monthly income of the year from all income sources that do not exceed 1,000,000.

5. The taxpayer self-prescribes the number of appaners accompanied by legal papers and self-responsibility before the law on the accuracy of prescribation.

6. The Ministry of Finance rules the procedure, the dependency profile is reduced except the specified context in this.

What? 13. Reduced to charitable donations, humanitarian and humanitarian.

1. Individual resident income from business, income from wages, wages is reduced except for charitable donations, humanitarian to taxable income, including:

a) The contribution to organizations, care facilities, child nurseries has a particularly difficult situation, the disabled, the elderly no place to take care of;

b) The contribution to the charitable funds, the Human Fund, the recommendation fund.

2. Organization, facility, and regulatory funds at the points a, b 1 This must be authorized by the state authority to allow the establishment or recognition, activities for charitable, humanitarian, promotion, and non-business purposes.

3. A charitable donation, the humanitarian donation of which year is calculated except for the taxable income of that year, not to be transferred to the taxable income of the next year.

What? 14. Revenue of the Part

1. The accumulated tax expression applies to income tax revenue, income from wages, public money.

2. The cumulative tax expression is specified as follows:

Tax rank.

Tax/Year share (million)

Tax/month income (million)

Tax rate (%)

1

To 60.

Five.

5

2

Above 60 to 120

On 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

Above 624 to 960

Over 52 to 80.

30

7

Above 960

Over 80

35

Item 2

INCOME FROM CAPITAL TRANSFER

What? 15. Tax income from capital transfer contributed to

1. The tax return from the transfer of the capital is determined by the transfer price minus (-) the purchase price of the transfer capital portion and the reasonable costs associated with the creation of the income from the capital transfer.

2. The transfer price is the amount that the individual receives under the capital transfer contract.

3. The purchase price of the transfer capital is the value of the capital that contributes at the time of the transfer of capital that is determined by the total value of the initial capital and the additional contributions or purchases.

4. The reasonable cost associated with the creation of the income from the transfer of capital is the actual expenses that arise with evidence from, the legal bill, including:

a) The cost of making the legal procedures necessary for the transfer;

b) The transfer fee and fee of the transfer of the state budget by the rule of law;

c) Other expenses.

What? 16. Tax income from stock transfer

1. Revenue of the tax from the stock transfer is determined by the sale price minus (-) the purchase price and the costs associated with the transfer.

2. The sale price is defined as follows:

a) For transaction securities at the Stock Exchange is the actual transfer price at the Stock Exchange;

b) For non-case securities specified at this point a clause is the actual price transfer on the transfer contract or price on the unit's accounting book with the transfer securities at the time of the transfer.

3. The stock purchase price is defined as follows:

a) For transaction securities at the Stock Exchange of the Stock Exchange at the Stock Exchange;

b) For non-case securities specified at this A Point is the actual price of purchase on the contract receiving the transfer or price on the unit's accounting book with the transfer securities at the time of purchase.

4. The cost associated with the transfer of the stock is the actual expenses that arise with evidence from, the legal bill, including:

a) The fees associated with the transfer, receive of the stock transfer;

b) Cost of securities trust;

c) Other expenses.

What? 17. Tax

1. The tax rate on the income from the transfer of capital contributes to 20% on the taxable income of each transfer.

2. The tax rate on the income from the stock transfer is 20% on the tax-tax income all year applicable to the case of the tax filing, the evidence, which determines the income tax stipulated at Article 16 of this decree. For other cases other than the above case, apply a 0.1% tax rate on the stock transfer price once.

Section 3

INCOME FROM REAL ESTATE TRANSFER

What? 18. Tax income from the transfer of rights to land

1. Revenue of the tax is determined by the transfer price of the use of the soil minus (-) capital price and related reasonable costs.

2. The transfer price for use of the land is defined as follows:

a) The transfer price is the actual price scored on the transfer contract at the time of transfer;

b) The case does not determine the actual price or price on the transfer contract lower than the land price specified by the Provincial People 's Commission at the time of the transfer, the transfer price is determined base by the Land Board issued by the People' s Commission. I'm sorry.

3. Cost of capital transfer of land use in a number of specific cases defined as follows:

a) For the land that is of the origin of the State of the State for the use of the land, the basis of the testimony from the money of the land;

b) For land receiving the transfer of use from organizations, individuals are based on the price scored on the transfer contract at the time of the transfer of land use (when purchasing);

c) For the event that the auction of land rights is a price hit;

d) For land originating not under the circumstances specified at the point a, point b and point c This is based on the filing of a financial obligation to the state when issued certificates of use of the land to determine the price of capital.

4. The reasonable costs associated with the transfer of land use are actual expenses that arise and have evidence from, the legal bill, including:

a) The fees, the fees prescribed by law relating to the authority to use the land;

b) The cost of soil improvement, levy to the face (if any);

c) Other costs are directly related to the transfer of land use.

What? 19. Income tax revenue from real estate transfer is the right to use the land attached to the land construction work, including construction work in the future.

1. Revenue of the tax is determined by the transfer price minus (-) capital price and related reasonable costs.

2. The transfer price is specified specifically as follows:

a) The transfer price is the actual price scored on the transfer contract at the time of transfer;

b) The case, the contract does not record the transfer fee or the transfer price on a contract lower than the price specified by the Provincial People's Committee, the transfer price is determined as follows:

-The portion of the transfer land value is determined base by the Land Board provided by the Provincial People's Committee at the time of the transfer;

-The house value, infrastructure and architecture structure associated with the land is determined by a cost-to-house basis by the Provincial People's Committee. The case for the Provincial People's Committee does not specify a cost-to-house fee, based on the Department of Construction's regulation of home classification, in terms of standards, basic building levels, on the actual remaining value of the work on land.

For future construction work, it is determined to be based on the rate of capital on the value of the contract (x) at the cost price before the construction work book provided by the Provincial People's Committee. The case of the unregulated provincial People's Committee, which applies to the capacity of capital construction invested by the Ministry of Construction, is applying at the time of the transfer.

3. The capital price is determined based on the price scored on the transfer contract at the time of purchase. For non-real estate cases that are not derived from the transfer of the transfer, the base in the file is a financial obligation to the State at the time of the Certificate of Property certification, the right to use real estate.

4. The relevant reasonable costs are the actual expenses that arise and have evidence from, the legal bill, including:

a) The fees, the fees prescribed by law relating to the authority to use the land;

b) The cost of land reclamation, levy on the face;

c) The cost of repair, construction of construction work on land;

d) Other expenses directly related to the transfer.

What? 20. Income tax revenue from ownership transfer, use of housing

1. Revenue of the tax is determined by the sale price (-) the purchase price and the related reasonable costs.

2. The sale price is the actual transfer price, which is determined by market price and is inscribed on the transfer contract.

The case of a record transfer fee on a transfer contract is lower than the price of a house-issued fee prescribed by the Provincial People's Committee at the time of the transfer or on the transfer contract without a transfer price. is determined by the cost of the fee in front of the house book by the Provincial People's Committee. For future housing transfer, the transfer price is determined by the rate that has contributed to the value of the contract value (x) at the cost price before the House-Provincial Committee.

3. The purchase price is determined based on the price scored on the rain contract. For housing without a transfer of the transfer, the acquisition is based on a financial obligation to the state at the time of the Certificate of Property certification, the right to use housing.

4. The relevant cost is the actual expenses that arise and have evidence from, the legal bill, including:

a) The fees, the statutory fees prescribed by the law relating to the level of home ownership;

b) The cost of repair, renovation, home upgrade;

c) Other costs are directly related to the transfer of the housing.

What? 21. Income tax revenue from land lease transfer, water lease

1. Revenue of the tax from the land lease transfer, the water lease is determined by the price for rent minus (-) rent and related expenses.

2. The rental price is determined based on the actual price scored on the contract.

The price of a lease on a contract is lower than the price of the provincial People's Committee at the time of the lease, the lease price is determined by the Board of the Provincial People's Committee.

3. The lease is determined based on the lease.

4. The relevant cost is the actual expenses that arise and have evidence from, the legal bill, including:

a) The fees, the prescribed fees associated with the right to lease land, lease the water;

b) The cost of soil, water;

c) Other expenses related directly to the rental.

What? 22. Tax

1. The tax rate on the income from the estate transfer is 25% on the income tax.

2. The case of the taxpayer is not defined or there is no record to determine the price of capital and evidence from the legalization that defines the relevant costs as the basis of the income tax income, which applies a 2% tax on the transfer price.

Section 4

INCOME FROM INHERITANCE, GIFT

What? 23. Income tax income from inheritance, gift

1. Income tax revenue from inheritance, gift is a portion of the inheritance of inheritance, gifts, including: Real estate, other assets to register for ownership, rights to use, including securities, capital in economic institutions, business base exceeding 10% of the value of property. The millions of people who taxpayers receive every single birth.

2. The identification of the income tax on inherited properties, gifts must be secured in accordance with the market price at the time of the income generation, in which:

a) For securities that are inherited wealth, receive gifts:

-Income tax is determined by a reference price at the Stock Exchange at the date of the inheritance, receiving a gift or a previous date;

-For securities that have not yet been traded at the Stock Exchange, income tax is determined based on the value of the company's accounting books on the date of the inheritance, receiving a present or the previous date.

b) For the portion of the capital in economic institutions, business base: The base at the price of capital notes on the economic organization's books, the business base at the time of its inheritance, receiving gifts or the most recent date;

c) For real estate:

-The land value is defined by the Land Table issued by the Provincial People's Committee at the time of the inheritance, receiving gifts;

-Home price value, infrastructure and architectural work attached to the land is determined at a cost price in front of the house book provided by the Provincial People's Committee. The case for the Provincial People's Committee does not specify a cost-to-house fee, based on the Department of Construction's regulation of home classification, on the standard, on the basis of basic construction; the actual remaining value of the work on the soil.

d) For other assets: The base at the price of the prior fee calculation of that asset or the asset of the same type (if any).

What? 24. The time of determining tax income

1. The time of determining the income tax income from inheritance is that the individual time as a registered procedure for ownership, the right to use inherited property.

2. The time of determining tax income from a gift is that the individual time as a registered procedure for ownership, the right to use the property is a gift received.

What? 25.

The tax rate on the income from inheritance, the gift is 10% on the income tax.

Section 5

INCOME FROM THE PRIZE

What? 26. Tax income from the prize and the time determining the income tax.

Income tax revenue from the prize and the time of the confirmation of the income tax revenue from the given award at Article 15 Personal income tax law. The reward organization is responsible for deductible the person's personal income tax before paying the individual to the prize. In the event of an award-winning video game award, the casino does not specify an individual's taxable income to withhold tax deduction, the practice of filing a tax on the person who is awarded by the price of the reward on the sum of the amount returned to the individual.

The regulation base of the tax management law, the Ministry of Finance stipulated that the sum of the amount of money returned to the individual stipulated at this.

Chapter III

PERSONAL INCOME TAX MANAGEMENT POLICY

What? 27. Tax registration, tax code level

1. Individuals with taxable income perform tax registration to be given a tax code tax authority for themselves and for each dependent person to be reduced except for the context.

2. Organization, individuals pay taxable income tax on tax registration to be given the tax rate tax authority. In the event of an organization, the individual who paid the income was granted the tax code before the date of this decree taking effect, and it was continued to use that code.

What? 28. Tax deducted

1. Unless the tax deduction is the organization, the individual pays the income to perform the tax deduction that must submit to the taxpayer ' s income before the income is paid.

2. Revenue types must deduct tax:

a) The income of the individual does not reside, including the case not present in Vietnam;

b) Income from wages, wages, remunuation, including preemies from brokerage activity;

c) The income of the individual from insurance agent activity, the lottery agent, multi-level sales;

d) Income from capital investment;

) Income from the capital transfer of non-resident, stock transfer;

e) Income from the prize;

g) Income from copyright;

) Income from the franchise.

3. The Treasury Department specifically regulates cases, levels and methods of deduction for individual income tax specified at this.

What? 29. The cases do not perform tax deductions

1. No tax deduction for:

a) Earnings from the business of the resident individual;

b) Income from real estate transfer;

c) The income from the capital transfer of the individual resides;

d) Income from the inheritance, the gift of the individual.

2. The prescribed cases at Clause 1 This, the taxpayer directly state taxes, pay taxes with the tax authority.

What? 30. Opening taxes, taxes, personal income tax decisions

The organization, the individual who pays income on tax deductions and individuals with taxable income under the provisions of the Personal Income Tax Law and Amendment Law, adds some of the provisions of the Personal Income Tax Act responsible for carrying tax returns, tax returns, decision. Tax accounting is as follows:

1. Tax-free, month-imposed tax imposed on the organization, the individual paid an income tax on the tax deduction for the prescribed income at paragraph 2 Article 28 This decree that the total number of individual income tax has deducted every month according to each of the from 50 million or so on, except for the case being an affidavit, the value of valuing increases according to the quarter.

2. Opening taxes, file taxes according to the applicable quarter:

a) Organization, individuals who pay income to perform tax deductible for the regulatory income in Clause 2 Article 28 of this Decree but do not belong to the tax declaration, file tax in the month of regulation at Article 1 This Article;

b) Individuals, business individuals;

c) Income from the wages, wages paid from abroad or by international organizations, the Embassy, Consulate in Vietnam paid but did not yet exercise tax deduction.

3. Opening, tax on every single birth applies to:

a) Earnings from real estate transfer;

b) The income from the capital transfer of the individual resides;

c) The income from the inheritance, gift;

d) The income arose from the production of goods business, the personal service, the business individual group that was given a single-level tax authority;

The income is foreign to the individual residence, except for income from wages, public money;

e) Income was born in Vietnam but received overseas income of non-resident individuals, except for income from wages, public money.

4. Opening tax, tax on the following year: Apply to the individual, the individual group of business taxpayers by regulation at Clause 1 Article 10 of this decree.

5. Opening Tax Accounting

The organization, the individual pays the income; the individual residing has income from wages, wages, from business; the individual who transfers the stock exchange tax by a 20% tax rate on the income responsible for the opening of the tax rate, except for the following cases:

a) Individuals with the tax number must submit less than the tax amount that paid quarterly without a tax refund or tax offset in the following period;

b) Individuals, business holders only one source of income from the business have made the prescribed tax in Clause 1 Article 10 This decree;

c) Individuals, households with only income from the lease of the house, the right to use the land made a tax charge at the site of the house, the use of the land for rent;

d) Individuals with income from wages, pre-issued wages at a unit where additional current income in other parts of the month in no more than 10 million have been paid by the unit of tax deduction at the source if there is no demand. not tax decision on this income;

Individuals have income from wages, wages, plus income from the rent, lease rights to the land that has an average monthly revenue of the year no more than 20 million dollars paid tax at a rented house, has the right to use land for rent if not. There ' s a need for no tax return on this income.

6. Individuals authorize the unit to pay income tax returns instead of an individual case only one source of income from wages, money that arise at a unit or in addition to the wage source, the proceeds at the unit, the individual has additional income. Enter the point of Article 5 of this.

7. Tax filing, tax filing, tax decision on the case set in Clause 1, Clause 2, Clause 3, Clause 4 and Clause 5 This is on the provisions of the law on tax management.

What? 31. Responsible for deductible, tax returns, information publication of the income organization, organization where individual transfer of capital, registered organization, securities release, Vietnam organization signing of a foreign contractor ' s service purchase contract does not operate in Vietnam.

1. The organization, the individual who is responsible for deductible tax when paying income for the individual is as follows:

a) For income from wages, individual wages have contracted labor contracts: Months of organization, the individual pays the income tax deduction of individual individuals based on monthly tax revenue and partial tax returns; the loss of state except for example. according to the affidavit of the taxpayer to calculate the tax must submit during the month, perform tax deductible and not be held accountable to the law on the defiling of this view. The organization, the individual who pays the income tax on tax returns, pays taxes on the state budget by regulation at Clause 1, Article 2 Article 30 of this decree and the provisions of the law on tax management.

b) For additional funds, other money for individuals who do not sign labour contracts: Organization, individuals only pay income that are responsible for a temporary tax deduction by a 10% rate on the amount of return paid to the individual. Individuals with a tax-deductible income deduction at this clause do not have to be taxed in the month.

The Ministry of Finance specified the income level as a tax deduction basis, which is temporarily deductible in accordance with the regulation rate at this Point.

2. Securities company, commercial bank where the individual store securities, the organization of securities, is responsible for deductible tax on securities transfer by 0.1% on the stock sale price once, even for the case of tax filing. according to a 20% tax rate on the income from the regulatory exchange at Clause 2 Article 17 of this decree.

3. The business where the individual has the portion of the transferred capital is responsible for requiring the individual to provide the certificate that has completed a tax obligation on the portion of the transferred capital before the procedure changes to a list of capital or equity list. Oh, The business case makes the procedure to change the list of capital members or shareholder lists in the event of a capital transfer without evidence from the individual transfer of capital that has completed tax obligations, the business where the individual is. transfer capital is responsible for paying taxes on behalf of these individuals.

4. The organization established and operates under Vietnamese law (later known as Vietnam) has contracted to purchase the foreign contractor's service that the contractor has contracted to work with foreigners working in Vietnam. the responsibility for informing foreign contractors of the obligation to pay the personal income tax of foreign workers and on the responsibility of providing information about foreign workers, including: List, nationality, passport number, work time, job, job, and job. receive, income for Vietnam 's side to Vietnam' s side provide the slog tax authority before 7 days from the day the foreign individual started to work in Vietnam. Vietnam.

What? 32. Tax reimbursable

Individuals are taxed in cases of regulation at paragraph 2 Article 8 Personal Income Tax Law November 21, 2007 and require a tax refund.

The procedure, the filing of tax returns on the provisions of the law on tax management.

Chapter IV

EXECUTION CLAUSE

What? 33.

1. This decree took effect from 1 July 2013.

2. This decree replaces the Digital Protocol 100 /2008/NĐ-CP September 8, 2008 by the Government Regulation the implementation of several provisions of the Personal Income Tax Act and Article 2 of the Digital Protocol. 106 /2010/NĐ-CP October 28, 2010 by the Government amended, adding some of the provisions of the Digital Protocol 85 /2007/NĐ-CP May 25, 2007 of the Government Regulation the implementation of some of the provisions of the Tax Management Law and the Digital Protocol. 100 /2008/NĐ-CP.

What? 34.

1. The Ministry of Finance directed this decree.

2. Ministers, peer-to-peer agencies, Head of the Government of the Government, Chairman of the Provincial Committee of the Provincial People, the Central City of the Central Committee and the organizations, the individual involved in the execution of this decree ./.

TM. THE GOVERNMENT.

Prime Minister

(signed)

Dao Dung