Circular 154/2009/tt-Btc: Guide No. 101/2010/nd-Cp Dated 4/11/2011 Detailing The Government's Implementation Of Resolution No. 8/2011/qh13 Of Congress On Enacting Some Additional Solution V. ..

Original Language Title: Thông tư 154/2011/TT-BTC: Hướng dẫn Nghị định số 101/2011/NĐ-CP ngày 4/11/2011 của Chính phủ quy định chi tiết thi hành Nghị quyết số 08/2011/QH13 của Quốc hội về ban hành bổ sung một số giải pháp v...

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          _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of enterprise income tax law No. 14/2008/QH12 on June 3, 2008;

The base value added tax Act No. 13/2008/QH12 June 3, 2008;

Pursuant to the law on personal income tax no. 04/2007/QH12 on November 21, 2007;

Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006;

Pursuant resolution No. 8/2011/QH13 January 6, 2011 by Congress to enact some additional tax solution to defuse the difficult for businesses and individuals;

Pursuant to Decree No. 101/2010/ND-CP on January 4, 2011 by Government detailing the implementation of resolution No. 8/2011/QH13 of Congress on enacting some additional tax solution to defuse the difficult for businesses and individuals;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

The Ministry of finance instructed as follows: chapter I ENTERPRISE INCOME TAX article 1. General provisions 1. Reduce 30% of corporate income tax payable in 2011 for small and medium businesses.

a) small and medium enterprises stipulated in this clause is an enterprise meets the criteria of capital or labor, as defined in paragraph 1 of article 3 of Decree 56/2009/ND-CP dated 30/6/2009 the Government help small and medium enterprises development.

b) capital base to do business is corporate income tax reduction for 2011 is total liabilities are shown in the balance Sheet on 31 December 2010 set of businesses. Small and medium business cases established new from July 1, 2011, the amount of capital as a base for small and medium enterprises identified are reducing corporate income taxes in 2011 is the capital recorded in the certificate of registration or certificate of initial investment.

c) for enterprises diverse business operations, the identified small and medium enterprises based on the major lines of business included in the business registration certificate of the enterprise. The case does not determine the main business activities of the enterprise, then use one of the following criteria to determine the main business activity of the business in 2011:-the number of workers employed in each business activity of the business.

-Highest revenue in each of the business operations of the business.

 The case using the criteria mentioned above still do not identify the primary business activity of the business to identify small and medium enterprises shall be based on criteria of capital or labour's lowest number of industries among the trades that actually has business operations in 2011 as stipulated in clause 1 , Article 3 of Decree 56/2009/ND-CP.

d) do not apply enterprise income tax reduction for small and medium enterprises in the following subjects:-businesses are rated 1, as specified in circular No. 23/2004/TTLT-BLDTBXH-BTC dated 31 August 2005 of the Ministry of labor, invalids and Social Affairs and the Ministry of Finance shall guide rated and ranked the salaries for professional members of the Management Board , Director General, Director, Deputy Director, Deputy Director, Chief Accountant of State companies.

-Premium business, as defined in decision No 185/TTg dated 28 March 1996 by the Prime Minister on the State enterprise of special class and decision No 186/TTg dated 28 March 1996 by the Prime Minister on the list of State enterprises.

-Businesses are companies organized under the parent company-subsidiary whose parent company is not small and medium business and holds over 50% of the equity of the subsidiary.

-Economic organization's business units. 

e) Of business income tax is reduced by small and medium business the provisions of this paragraph do not include tax calculated on income from lottery business activities: business, real estate, stock trading, financial trading, banking, insurance and income from production of goods business services, subject to special consumption tax, income from mining, mineral processing.

2. reduce 30% of corporate income tax payable in 2011 for business use many workers in the field of manufacturing, machining, processing: agricultural, forest products, fisheries, textiles, footwear, electronic components; the business employs many workers in the field of construction of infrastructure works in social-economic.

-Business uses in an employer tax reduction provided for in this paragraph is available for the total number of workers regularly used on average in 2011 on 300 people, not including short-term contract workers under 3 months.

-Corporate income tax reduction is calculated on the income tax of the production, processing, processing of agricultural and forestry:, fisheries, textiles, footwear, electronics and construction of infrastructure works in social-economic.

Production, processing, processing of agricultural, forestry and aquatic products, textiles, footwear, electronic components defined in this clause are determined pursuant to the provisions of Vietnam economy system attached to decision No 10/2007/QD-TTg on January 23, 2007 by the Prime Minister.

Construction activities in the economic and social infrastructure of the provisions in this paragraph include, building construction, installation: water plants, power plants, transmission works, distribution of electricity; water supply and drainage system; roads, rail; airports, seaports, river ports; the airport, the train station, the bus station; build schools, hospitals, cultural houses, theaters, performing arts facility, training establishments, sporting events; waste water treatment systems, solid waste; communication works, irrigation service of agricultural, forestry and fisheries.

3.50% reduction of corporate income tax payable arising from January 2011 to 31 December 2011 (business income tax amount payable quarter/2011 and fourth quarter/2011) against the income of the business activity providing ca for the workers of the enterprise providing activity.

Active business case providing ca for workers but in medium business small and medium business representatives was reduced 30% enterprise income tax amount payable in 2011 according to the provisions in clause 1, article 1, of this circular and in an 50% reduction of corporate income tax payable arising from July 1, 2011 to December 31, 2011 for income of operations providing ca to workers as defined in article 1, paragraph 3, of this circular shall for the same corporate earnings are selected to apply preferential tax rates to benefit the most.

Article 2. Conditions apply tax incentives 1. Business tax relief provisions of article 1, this circular is the business is established and functioning according to the law of Vietnam; accounting regimes, invoices, vouchers in accordance with the laws and pay tax according to the Declaration.

For small and medium enterprises held by the parent company-subsidiary, to tax reduction according to the instructions in this circular should add more records to show the parent-child relationship and the equity ratio of the subsidiary by the parent company holding as : Business registration license of a subsidiary (a copy of the business) or the rules of the parent company (a copy of the business) or the company's Charter (a copy of the business) when filing income tax declaration of business in 2011.

2. the average number of workers in defined bases do the business in the tax reduction provided for in paragraph 1, item 2, article 1 of this circular is the number of workers that businesses use regularly on average in 2011, regardless of the short-term contract workers under 3 months.

The number of workers regularly used an average of the year is determined according to the instructions in circular No. 40/2009/TT-BLDTBXH DATED December 3, 2009 by the Ministry of labor, invalids and Social Affairs how to count the number of workers regularly used as stipulated in Decree No. 106/2006/ND-CP of September 22, 2006 the Government detailing and guiding the implementation of a number of things the investment law.

Business case held in the model of the parent company-subsidiary of labor as a base, then identify the parent company subject to tax reduction does not include employees of the subsidiary.

3. providing enterprise ca for the workers are tax breaks to keep rates stable providing ca in 2011 as the average price has done December 2010 prices at the same time providing ca in business headquarters and have text sent tax authorities direct management announce listing price when filing tax declaration business income according to the regulations. Case the competent authority to check, the inspector discovered the business does not perform true commitment on no price reduction.

4. where the businesses are enjoying the preferential enterprise income tax according to the provisions of the law on enterprise income tax or legal texts on corporate income tax corporate income tax shall be reduced according to the provisions of this circular are charged on business income tax amount remaining after deducting corporate income tax that business being entitled to preference under the regulations.

Article 3. Determine the tax to be reduced to a private accounting business income from production and business operation are reduced corporate income tax and business activity was not reduced corporate income tax. The case does not determine your income tax reduction activities, the income tax reduction tax amount to be determined according to the percentage (%) between the sales of tax-reduction activities with total revenue of your business in 2011.


1. enterprise income tax reduction provided for in paragraph 1, item 2, article 1 of this circular is corporate income tax quarterly provisional enterprise income tax amount and the difference is also payable upon settlement in 2011 of the business compared with the total number of temporary tax quarterly.

In the business case are prescribed tax declaration, tax filing has been the reduction of the first quarter, second quarter, third quarter of 2011 on the State budget shall be offset tax be reduced to the amounts still to be paid to the fourth quarter of 2011 and the remaining difference must be filed according to the year of settlement. The case has not compensated most of the business can be offset with other taxes or tax refund under the provisions of the law on tax administration and enforcement guidance documents.

2. the enterprise income tax reduction provided for in paragraph 3, article 1, this circular is determined as follows: a) business case identified the specific revenues, expenses and taxable income of the third quarter of 2011, and the fourth quarter of 2011, the number of corporate income tax was reduced by the third quarter of 2011, and the fourth quarter of 2010 to be determined on the basis of tax actual business income arises must be filed by the third quarter of 2011, and the fourth quarter of 2011 that identify the business.

b) business case did not identify the specific revenues, expenses and taxable income of the third quarter of 2011, and the fourth quarter of 2011, the number of corporate income tax was reduced by the third quarter of 2011, and the fourth quarter of 2010 to be determined according to the following principles: tax tax reduction activities of third quarter/2011 + fourth quarter/2011 tax payable of the activity to be tax reduction for 2011 = _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ x 2 (quarterly) × 50% 4 c) business case apply enterprise income tax calculation period different from the calendar year, the business income tax to be reduced according to the calendar year is determined as follows: + If determined to be revenue, expenses, taxable incomes of the quarterly in 2011 by calendar year shall determine according to the manifest reality.

+ If not defined separately revenues, expenses, taxable incomes of the quarter according to calendar year shall determine according to the principle of dividing all for 12 months (if sufficient activity 12 months) or divided equally by the number of months of real activity (if not enough activity 12 months), on the basis that defines the corporate income tax be reduced respectively the time from 1/7/2011 to the end of on 31/12/2011.

Corporate income tax is reduced for income of the business activities in providing American workers do not include tax calculated on income from providing activities for business aviation, shipping and tax amounts calculated on the income of other business activities. 

Article 4. Corporate tax declaration to the tax reduction according to the provisions of article 1, this circular declaring tax be reduced according to the provisions of the law on tax administration and enforcement guidance documents.

Additional notes 1 business line to the following line stayed in the corporate income tax is calculated quarterly or interim declarations of enterprise income tax (the attached circular 28/2011/TT-BTC on 28/2/2010 of the Ministry of Finance) the following: corporate income tax be reduced by resolution No. 8/2011/QH13.

At the same time reduce the tax declaration in the target code [31] on/01A TNDN declarations or target code [30] on 01B/TNDN, target code [C9] on 03/TNDN, target code [9] on the exemptions Appendix 3-3A and mark add target "other incentives".

The business case made the Declaration as specified but not yet declared to be tax relief under the provisions of article 1, this circular shall be additional tax records. Additional tax records are submitted to the tax authorities on any business day, regardless of the tax filing deadline of next but before the tax agency announced the decision to tax inspection, tax inspection at the headquarters of the taxpayer.

Article 5. Tax 1. Handling of enterprise income tax reduction, the difference between the declared tax than corporate income tax declaration a temporary computer-case when automatic business enterprise income tax by 2011 there arises the enterprise income tax is higher than the tax total tax has temporary 4 you shall continue to be business tax breaks with regard to the increased disparity between tax amount of the settlement was temporary 4 you in 2011. 

For example: Company A has a provisional tax quarterly in 2011 as follows: unit: million You temporary tax Number Of stubs to be reduced 30% 200 60 I II III IV total 400 120 300 90 100 30 1,000 300 When A company make tax data, such as the following : unit: million In tax incurred tax number is 30% discount so 2011 1,200 360: increased tax disparities are reduced by 30% between the temporary tax of 4 you is: (360-300) = 60 (million) in this case the company A continued tax reduction when tax increase in 2011 is 60 million.

-The case when automatic business enterprise income tax by 2011 there arises the enterprise income tax is lower than the tax total tax have temporary tax reduction, then quarter 4 identified by number.

2. where the competent authority checking, inspection findings of corporate income tax of the tax relief under the provisions of article 1, this circular is greater than the number of tax declaration order unit (including business case to reduce the corporate income tax according to the provisions of this circular but not yet declared corporate income tax be reduced) then the business is entitled to reduce the corporate income tax according to the provisions in respect of business income tax increase. Depending on the degree of violation of the business, the competent authorities check, inspectors applied the sanctions violate the law on taxation according to the rules.

3. where the competent authority to check, the inspector discovered the enterprise income tax remission as defined in article 1 of this circular, smaller than the unit itself, the Declaration only business enterprise income tax according to the corporate income tax by check, inspection findings. Depending on the degree of violation of the business, the competent authorities check, inspectors applied the sanctions violate the law on taxation according to the rules.

CHAPTER II VALUE ADDED TAX article 6. 50% reduced tax rates in tax equity value 1. 50% reduced tax rates in tax equity value from 1 January 2011 to 31 December 2011 for:-Households and business, personal business, accommodation, rooms for the workers, students, student rent;

-Business households, individuals providing ca for the workers.

2. Households and business, personal business in an 50% reduction in tax rates of value-added tax in securities referred to in Paragraph 1 of this article must:-keep the price stable and have written commitment to keep rates stable for rental accommodation, motel room, providing price ca as the price has made December 2010 for households personal business, has operations from 2010 onwards; for households and individuals, the business began operations from 2011, the price for rental accommodation, motel room, providing price ca not be higher than the price has made December 2010 of the households, personal business was operating from 2010 and earlier on the same area.

-Listed price for rental accommodation, motel room and reviews providing ca in business headquarters and have text sent tax authorities directly managed at the latest on 31/12/2011 to announce the prices at the same time sending the people's Committee of the place of business.

Tax authorities direct management in collaboration with the people's Committee, Ward made reviewing the individual business households of local business if your business households and individuals in business tax reduction under Paragraph 1 of this article have written commitment to keep prices stable and listed prices (as mentioned above), the tax agency in collaboration with the Advisory Board Ward Township tax list the individual business households and business to reduce taxes, publicly list at the headquarters, Ward people's Committee, the headquarters tax team Township and reported about the reduced 50% tariff rate of value-added tax on the stock sender business households, personal business.

The case through inspection, check the detection business households, personal business done is not true commitment to price the business households, individuals are not tax breaks.

3. in case of households and business, personal business in an 50% reduction in tax rates of value-added tax in securities referred to in Paragraph 1 of this article have done sufficient (filed 100%) value added tax according to the equity method from July 2011 to December 2011 on the State budget shall be identified as surplus value tax business households; personal business, has the right to solve the surplus amount as prescribed by the law on tax administration.

Article 7. Reduction of 50% of the value added tax to be paid for providing enterprise ca for the workers


1. Reduction of 50% of the value added tax payable from 1 January 2011 to 31 December 2011 for providing ca activities to workers of the enterprise (not including power supply active ca transport, business aviation, other business activities of the enterprise).

2. in case of providing enterprise ca for the workers whose business many types of goods, different services, they must make a separate declaration of revenues, value added tax, input value added tax to increase the output of the operation providing the ca to determine value added tax payable be reduced activity of providing ca for the workers.

Value added tax payable is defined as follows: reduction Of tax of activities providing for shifts of workers = output VAT number of activities providing for shifts Of input VAT deduction of operation providing ca for VAT number be reduced activity of providing ca for workers = number of tax of activities providing ca for x 50% including: a) value added tax amount the output of the operation providing ca for workers by (=) total tax value of ration ca for selling out the invoice value.

 Value added tax invoice value equal to (=) the tax price of catering sales staff workers for shifts (x) with value added tax (10%).

b) defines the input value added tax deductible-the input value added Tax of goods or services used for providing ca for workers be deducted in whole.       

-Value added Tax input of fixed assets, goods, and services, use the time for providing ca for workers and other taxable business activities to private accounting input value added tax deduction of operation providing ca. Where does the private accounting, the input tax is deducted according to the percentage (%) between the Active sales providing ca for workers compared to the total sales value of taxable goods and services sold.

Business case providing American workers have more types of goods, business services are not the private accounting of revenues, value added tax input, the output of the operation providing ca and the business operations of the goods or services should not determine the exact number of value added tax payable be reduced then the number of value added tax increase be reduced are identified as follows: Vat is rising = the number of tax according to the declarations of the tax period x sales providing ca total sales of goods and services subject to VAT x 50% of which: number of tax = total output VAT _ total input VAT deduction of tax period (not include VAT number audio before turning to) the business case does not arise of value added tax payable according to the formula above (i.e. business for value added tax incurred) then don't make value added tax.

3. providing enterprise ca in an 50% reduction of the tax rate increase giă value referred to in Paragraph 1 of this article must be:-is established and functioning according to the law of Vietnam; accounting regimes, bills, vouchers in accordance with the laws and pay tax according to the Declaration.

-Have written commitment to keep rates stable providing the ca as the price has made December 2010 for business has operations from 2010 onwards; for business starting business activities from 2011, providing price ca not be higher prices have made December 2010 of the enterprise providing the ca has operations in 2010 and earlier on the same area.

-Listed price providing ca in business headquarters and have text sent tax authorities directly managed to notice the price listed.

4. providing enterprise ca for the workers in the tax reduction if not yet declared reduction of 50% of the value added tax payable arising from 1 January 2011 to 31 December 2011 shall make adjustment of the VAT value added tax be reduced to the value added tax to be paid by next month.

Providing enterprise ca for workers in an accounting tax reduction of value added tax payable be reduced in other income when determining the income subject to corporate income tax.

5. The case through inspection, inspection findings providing enterprise ca for the workers made no proper commitment to price the business does not get reduced value added tax payable.

6. value added tax declaration be reduced VAT declaration procedures follow guidelines in circular No. 28/2011/TT-BTC on 28/02/2011 and annexes 1-7/RATES "determine the VAT number is endowed according to resolution No. 8/2011/QH13" attached to this circular in which:-Item 4 "goods and services taxable at 10%" on Annex 1 – 1/ADDED VALUE attached to circular No. 28/2009/TT-BTC: for invoices, vouchers for goods and services sold by providing ca activities to workers suggest stating "consider the incentives under the column" 10 "NQ08 notes".

-On annex 1-2/ADDED VALUE attached to circular No. 28/2011/TT-BTC: + 1 "goods, services used exclusively for the BUSINESS subject to VAT eligible tax deductions": for invoices, vouchers for goods, services purchased on of activities providing for shifts suggest stating "Consider incentives under NQ08".

+ 11-Column "notes ..." in section 3 "the shared services, goods for taxable and non-taxable BUSINESS qualify to deduct": for fixed assets used for activities subject to VAT and VAT is not subject to the proposal stating the "LOAN review incentives under NQ08"; for goods and services (do not include LOAN) used simultaneously for operation providing ca for workers and goods services BUSINESS is not subject to VAT proposal stating "HHDV review of incentives under NQ08".

-16 "Vat of operations providing American workers are" incentives on Appendix 1-7/RATES are combined on 38 indicators "reduced VAT adjustments of the previous period" on VAT declaration form No. 01/ADDED VALUE attached to circular No. 28/2009/TT-BTC.

CHAPTER III of the PERSONAL INCOME TAX article 8. Scope of tax income from salary, wages; from business; from dividends divided by investing in the stock market, which is to buy shares of enterprises; from my personal stock transfer tax exemption, tax reduction and tax deduction, subtracted according to the instructions in this chapter.

Article 9. Tax and tax for income from salaries, wages and income from business 1. The personal income tax exemption from 1 January 2011 to 31 December 2011 for individuals, households and business income tax from the salaries, wages and from business to personal income taxes in tier 1 of partially progressive tax Schedule prescribed in article 22 of the personal income tax Law No. 04/2007/QH12 on November 21 in 2007.

2. Individuals, households and business income tax from the salaries, wages and from business to personal income taxes from tier 2 upwards of partially progressive tax Schedule prescribed in article 22 of the personal income tax Law No. 04/2007/QH12 on 21 April 2007 not be tax-exempt in order of partially progressive tax Schedule.

Article 10. The level and time are reduced, the stock tax free personal income tax for income from business accommodation, motel room; Babysitting care; provide catering for workers 1.50% reduced tax rate on the stock of personal income tax from July 1, 2011 to December 31 2011 for individuals, households and business accommodation, motel room for rent for workers, workers, students, student; Babysitting care; providing for tax-income workers from 2 upwards of partially progressive tax Schedule with stabilizing the price conditions for rental accommodation, motel room; price Babysitting care; providing price ca as the price was listed and the real currency in December 2010.

2.50% reduced tax rates on personal income tax on the stock, 2011 and the personal income tax exemption from 1/8/2011 to 31/12/2011 for individuals, households and business accommodation, motel room for rent for workers, workers, students, student; Babysitting care; providing for tax-income workers in tier 1 of the progressive tariff each section with the condition of keeping stable prices for rented accommodation, motel room; price Babysitting care; providing price ca as the price was listed and the real currency in December 2010.

Article 11. Time the personal income tax exemption for income from dividends 1. The personal income tax exemption for income from dividends that individuals get from 1/8/2011 to 31/12/2012 due to investing in the stock market, which is to buy shares of the business.

Individual cases of transfer of stock (to be paid in lieu of dividends) during the period from 1/8/2011 to 31/12/2012, the individuals the personal income tax exemption for income from dividends.

2. for personal dividends received from joint-stock banks, investment funds, financial institutions and not be tax-exempt as defined in paragraph 1 of this article.

Article 12. 50% reduction of the personal income tax for income from stock transfer operations of individuals during the period from 1/8/2011 to 31/12/2012.


Article 13. Declaration, the deduction for income from wages, remuneration 1. For organizations, individuals pay income: from 1/8/2011 to 31/12/2011 the Organization, individuals pay income from wages, the wages still to be monthly tax declaration but temporarily do not charge tax, personal income tax deduction for individuals with taxable income from salary the money, to the extent of personal income taxes in tier 1 (taxable income less than or equal to 5 million per month) of progressive partial Schedule prescribed in article 22 of the personal income tax Law. For individuals with taxable income from tier 2 or more (tax income greater than 5 million/month), the organization charged income tax deduction, execution, the personal income tax from 1 of partially progressive tax Schedule prescribed in article 22 of the personal income tax Law.

The Organization, individuals pay income tax records have been deducted under varying exemptions were on target [33], [34], [35] the Declaration's model number 02/KK-ACCOUNTING attached circular 28/2011/TT-BTC on 28/02/2011 the Ministry of finance.

Example 1. England A have income from wages, the wages of August/2011 is 9,200,000. England A have only decreased except for ourselves is 4,000,000 VND, the premium account is 200,000 VND, no charitable contributions, no decrease except for dependents.

Tax income of England A's: bronze-copper-4,000,000 9,200,000 200,000 = 5,000,000 VND.

England A have tax income in the order of partially progressive tax Schedule should you A temporarily not to file personal income tax of August 2011.

Example 2. England B have income from wages, the wages of August/2011 is 21,200,000 copper. England B only reduced except for ourselves is 4,000,000 VND, the premium account is 318,000, no humanitarian contributions, there is no deductible for dependents.

Tax income of England B is: copper-copper-4,000,000 21,200,000 318,000 = 16,882,000.

England B tax income from tier 2 or higher (up to tier 3) of partially progressive tax Schedule should I B to the personal income tax according to the provisions of article 22 of the personal income tax Law: individual income tax amount payable of England B count as: + 1:5,000,000 VND x 5% = 250,000.

+ Quadratic: (10,000,000 5,000,000 Dong-VND) x 10% = 500,000 VND.

+ Quadratic 3: (16,882,000 Dong-VND 10,000,000) x 15% = 1,032,300 copper. 

Total personal income tax payable of England B is = 1,782,300 (250,000 + 500,000 + 1.032.300).

2. for individual direct declaration from 1/8/2011 to 31/12/2011 tax-income individuals in tier 1 (taxable income less than or equal to 5 million per month) of partially progressive tax Schedule prescribed in article 22 of the personal income tax Law, then subtracted not temporary and the personal income tax to pay , public money.

The case of the individual income tax from tier 2 or more (tax income greater than 5 million/month) it must declare and the personal income tax from 1 of partially progressive tax Schedule prescribed in article 22 of the personal income tax Law.

Article 14. Tax declaration for individuals, households and business 1. Individuals, households and business tax according to the Declaration, the following tax: a) individual business households, income tax calculation in order of partially progressive Logo (the income tax is less than or equal to 5 million per month) still have to tax declaration according to you and was temporarily free of 2/3 of the tax of a quarter/2011 and the entire tax of mining in the fourth quarter of 2011.

Individuals, households and business tax declaration remaining after deduction of the tax exemption on the target number [33] (personal income tax amount temporarily paid) of the sample declaration of 08/KK-ACCOUNTING attached circular 28/2011/TT-BTC on 28/02/2011 the Ministry of finance.

Example 3: A taxable income for the third quarter was 22.8 million. He's A got a reduced subordinated his views of himself and 7 dependents for the third quarter is: (4 million x 3 months) + (1.6 million x 3 months) = 16.8 million Currency import tax quarter = 22.8 million-16.8 million = 6 million temporary tax income, average = 6 million : 3 months = 2 million (less than 5 million).

So Says A tax income in the order of partially progressive tax Schedule should be temporarily exempted tax amount temporarily paid 2/3 of the quarter.

The tax amount temporarily paid the third quarter before exemptions = (2 million x 5% x 3 months) = 0.3 million.

Tax was temporarily free of the Declaration the third quarter = 0.3 million x 2/3 = 0.2 million.

The tax amount temporarily filed of third quarter after reduction = 0.3 million-0.2 million = 0.1 million.

Suppose you in 2011, He had A IV revenues and costs incurred as the third quarter, then A full exemption tax of the fourth quarter.

b) for individual group individual Group business business tax declaration left after the tax exemption as defined in point a of this paragraph on the target [35] (personal income tax amount temporarily paid) of the sample declaration of 08A/KK-ACCOUNTING attached circular 28/2011/TT-BTC on 28/02/2011 the Ministry of finance.

2. Tax Declaration for individuals, households and business tax according to the equity method be reduced, tax free.

a) individuals, households and business tax according to the equity method income tax year 1 of the progressive part (the income tax is less than or equal to 60 million/year) shall be free of 2/3 of the tax of the third quarter and the entire fourth quarter of the tax year 2011 according to the tax notice of tax authorities earlier in the year.

b) individuals, households and business accommodation, motel room; Babysitting care; provide catering for workers as defined in paragraph 1, article 10 of this circular if the annual taxable income from tier 2 upwards of partially progressive tariff shall be reduced by 50% tax on the stock of the third quarter and the fourth quarter of 2011, according to the tax notice of tax authorities earlier in the year.

c) individuals, households and business accommodation, motel room; Babysitting care; provide catering for workers as defined in paragraph 2, article 10 of this circular, if income tax year 1 of partially progressive tariff shall be reduced by 50% of personal income tax a month and personal income tax exemptions by 2 months you III; the personal income tax exemption for all you IV reportedly included tax year 2011 tax authorities earlier in the year.

For long, the tax relief under this paragraph, individuals, households and business are listed according to price the price of the last day of 2010 in the business office, notification in writing to the tax authorities the direct management and Government level wards, said Township. If the inspection, checking of personal discovery, business households not listing and collecting the money in the right price as listed but has been reducing the tax in addition to not tax breaks also were fined for tax administrative violations.

Individuals, households, groups of individuals pay tax according to the equity method was not declared again the Declaration. Based on the provisions in Points a, b, c of this paragraph, the tax agency report back tax of individuals, households, groups of individuals, after business tax exemption reduction.

Article 15. Tax, tax deductions for income from stock transfer operations, income from dividends.

1. for stock transfer operations: from 1/8/2011 to 31/12/2012, the institutions (securities companies, commercial banks, ...) is responsible for the personal income tax deduction for stock transfer operations of temporary personal deduction 0.05% (down 0.1%) tax rate of 50% of the selling price of securities to each assignment.

The organization is responsible for personal income tax deductions recorded total personal income tax was deducted under the level has been reduced to the target [24] Declaration of model number 03/KK-ACCOUNTING attached circular 28/2011/TT-BTC on 28/02/2011 the Ministry of finance.

Example 4: on 1/9/2011 He A Z code stock 10,000 transfer with transfer price is 31,000/stocks, said A stock trading account at a securities company X stock company X responsible for personal income tax deduction A are as follows : tax = 10,000 x 0.05 x% = bronze 155,000 31,000 Council 2. For income from dividends are divided into: from 1/8/2011 to 31/12/2012, organizations and individuals pay dividends for individuals to invest in securities; raising capital to buy the shares of enterprises (except for the dividend of the Bank shares, investment funds, financial institutions) do not make the deduction of personal income tax for income from dividends of individuals.

Pay organization tax records income by not (= 0) to the indicator [22] the Declaration's model number 03/KK-ACCOUNTING attached circular 28/2011/TT-BTC on 28/02/2011 the Ministry of finance.

Example 5: in 2010 He A buy 2% of shares of company X.

On 1/8/2011 He A real dividend received is 100 million then the dividends on the personal income tax exemption.

Article 16. Declaration of personal income tax 1. Declaration of personal income tax for income tax from the salaries, wages and from personal business in 1 tariffs progressively each section.

a tax exempt number) determines the whole year for income from salary, wages; from the individual's business income is taxable in order partially progressive tax Schedule is as follows: tax exempt Number = tax income at all in 2011 in 1 x tax rate according to the schedule of partially progressive tax x 5, _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 12, b) individuals, households and business to declare personal income tax amount after the deduction of tax exemption on the target number [32] (tax Number arising in the period) of the Declaration of personal income tax model No. 09/KK-ACCOUNTING attached circular 28/2011/TT-BTC on 28/02/2011 the Ministry of finance.

2. tax declaration for individual stock transfer tax registration according to the tariff of 20%


a) determine the number of tax are reduced both in respect of the individual stock transfer tax registration according to the tariff of 20% as follows: tax Number be reduced tax revenue = x 20% x 50% x 5, _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 12, b) individuals declared of the personal income tax after tax was reduced to the target number [26] (tax in) of tax declarations personal income model No. 13/KK-ACCOUNTING attached circular 28/2011/TT-BTC on 28/02/2011 the Ministry of finance.

3. When personal income tax Organizer, personal exemption, remission must be submitted to the tax authority, annex form No. 25/MGT-ACCOUNTING attached herewith; which reflects clearly the total tax payable, total tax exemption or reduction of tax records enclosed.

CHAPTER IV IMPLEMENTATION article 17. Effective enforcement of this circular is effective from 26/01/2011 and is made according to resolution No. 8/2011/QH13 of the National Assembly.

Article 18. Responsibility 1. The tax authorities responsible levels of popularity, guided the Organization, individuals, taxpayers comply with the content of this circular.

2. organizations and individuals, taxpayers subject to this circular follow instructions in this circular.

In the process if there are obstacles, suggest the Organization, timely reflection about personal finance Ministry to study the resolution./.