CIRCULAR guide free of personal income tax in 2009 under resolution 32/2009/QH12 on 19/6/2009 by Congress _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of personal income tax Law No. 04/2007/QH12 on 21/11/2007;
Pursuant to article 4 of resolution No. 32/2008/QH12 on 19/6/2009 of Parliament adjust overall goal, a number of economic indicators, the State budget, additional release Government bonds in 2009 and the personal income tax exemption in 2009;
Bases direction of Prime mentioned in no. 5048/VPCP-KTTH on 27/7/2009 of government offices on the guidelines resolution No. 32/2008/QH12 on 19/6/2009 of the National Assembly on the personal income tax;
The Ministry of Finance shall guide the implementation of the exemption, reduction of personal income tax according to resolution No. 32/2008/QH12 on 19/6/2009 by Congress as follows: article 1. The object of the personal income tax exemption and tax personal income: 1. Subject to the personal income tax exemption from 01/01/2009 to 31/12/2009 include individuals resident and non-resident individual has income from equity investment; from capital transfer (including transfer of securities); from the copyright; from the franchise.
From 01/01/2010 individual and individual non-residents income from equity investment; from capital transfer (including transfer of securities); from the copyright; from the franchise personal income tax under the regulations.
2. Subject to the personal income tax exemption from 01/01/2009 to 30/6/2009 including individual income from business; from salary, wages; from inheritance; from receiving gifts.
From 1/7/2009 individual income from business; from salary, wages; from inheritance; from receiving gifts of personal income tax under the regulations.
Article 2. The revenue base to determine the number of personal income tax: income exemption as a basis to determine the number of personal income tax exemption for the objects according to the guidelines in article 1 of this circular is taxable income the personal income, enlarging the first 6 months of 2009 taxable income and personal income originates arises in time to be tax free. Specific to each type of income as follows: 1. For income from business: 1.1. For personal business accounting regimes, invoices, sales accounting, cost, pay tax according to the Declaration: income as a basis to determine the number of personal income tax exemption is taxable income corresponding to revenue, costs incurred in the first six months of 2009.
Individual business case does not determine the correct taxable income arising within the first 6 months of 2009 the taxable income as a basis to determine the number of personal income tax exemption is determined as follows: – for personal business enough all twelve months of the year, 2009:50% of the taxable income of all personal income in 2009.
-For individuals is not enough business 12 months of 2009: taxable income as a basis to determine the number of personal income tax exemption = actual sales revenue of June of 2009 the taxable income x all business revenue in 2009 year 2009 1.2. For personal business only revenue accounting business, not accounting costs, pay tax according to the Declaration: income as a basis to determine the number of the personal income tax as long as the fixed income revenue base resulting in the first 6 months of 2009 taxable income and the rate of personal income.
1.3. for personal business tax according to the equity method, the stability of tax exemption tax is payable on the stock of the first 6 months of 2009 were tax agency reported.
Revenue, cost base determines the taxable income of the individual business groups referred to in point 1.1, 1.2 paragraph 1 this is revenue and actual costs incurred in the first six months of 2009. How determine revenue, the cost is done according to the instructions in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance.
2. For income from salary, wages: income from salaries, wages as a basis to determine the number of personal income tax exemption is taxable income from wages, the wages that employers unit must pay for individuals in the first 6 months of 2009 does not distinguish time of pay; specifically the following: 2.1. Unit cases pay income has paid enough income from salary, wages from January to the end of June 2009 (6 months of 2009) for workers (according to the contract or salary decisions) in a period of tax exemption according to the instructions in paragraph 2, article 1 of this circular, the base income tax exemption determination is real income have to pay.
2.2. in case of wages, the wages of the first 6 months of 2009 according to the employment contract, the Agency has paid or accounting decisions but actually pay wages to laborers outside the tax period following the instructions in paragraph 2 to article 1 of this circular was identified as tax-exempt income. The time limit for payment of wages, the wages of the first 6 are identified as slow tax free income for no more than on December 31, 2009.
2.3. for the bonuses for the year 2009 (as a bonus, the bonus year, 13th salary, ...) then the revenue base to determine the number of tax exemption of 50% of this bonus. The time limit for paying the bonuses for the year 2009 are defined as income tax free at the latest not more than 31/3/2010.
For example: in 2009, He A enjoy bonuses 01 year is 10 million; Mr. A will be free of personal income tax with respect to income of 5 million (50% of annual bonus levels).
2.4. Towards precious bonuses: tax exempt income is the amount of the first quarter and the second quarter of 2009 following a decision of the agency heads pay income. The time limit for paying the bonuses in the first quarter, the second quarter of 2009 was identified as the slowest tax free income not over on December 31, 2009.
For example: in August 2009, Mr. B is the unit pays the bonus decision on the merits of the second quarter of 2009, then He will be free the whole of B to tax personal income corresponding to the income from bonuses this quarter.
2.5. for other incomes such as holiday money, money, money costume and other benefits ... then tax exempt income is real income paid in tax exemption time according to the instructions in paragraph 2, article 1 of this circular.
2.6. for payment of wages, the wages of 2008 be paid tax free period according to the instructions in paragraph 2, article 1 of this circular shall be exempt from tax.
3. For income from capital investment: revenue as a basis to determine the number of personal income tax exempt is income received from investment activities of 2009. Specifically the following:-for income from interest, dividends received from the equity contribution: is part of dividends, interest divided by 2009 under the provisions of the law.
-For income from lending money interest rate: the real interest rate is the amount received in 2009 consistent with the rate of interest under the loan contract.
Individual cases received before revenue for several years, the income of the year 2009 personal income tax exemption. 
-For income received from the increase of capital value when dissolved, business activity model transformation, merger, consolidation, or business equity withdrawal is the increase of the value of capital contributions received in comparison to the original capital. The time determines the income tax exemption is time of payment institutions or individuals to complete the legal procedures to determine the value of the shares received on the match time was duty-free under the instructions in clause 1, article 1 of this circular.
4. For income from capital transfer (including transfer of securities): revenue as a basis to determine the number of tax exempt is the amount individuals receive from capital transfer transactions completed according to the instructions in paragraph 2, section II, part B of the circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of Finance of the time suit is directed at clause 1, article 1 of this circular.
5. For income from copyright, from franchising: do income tax base is as long as the amount paid under the contract to match the time tax exempt according to the instructions in clause 1, article 1 of this circular.
Individual cases received before the income of many years, only the corresponding income section of the 2009 personal income tax exemption. 
6. For income from inherited from receiving gifts: the time of determination of the income tax exemption is personal time inherited gifts valid filing for State Management Agency of competent jurisdiction consistent with tax exemption time according to the instructions in paragraph 2 , Article 1 of this circular.
7. Earnings in an individual income tax exemption according to the instructions in clause 1, article 1 of this circular if paid after 2009, the time limit for payment of the income tax exemption is applied for do not exceed 30/6/2010. If paid after the deadline stated above will not be exempt from personal income tax.
Article 3. Tax, personal income tax in 2009:1. For the unit to pay income: 1.1. Month: tax paid on income divisions not to declare earnings in an individual income tax exemption according to the instructions in paragraph 2, article 1 of this circular if the account later on 12/7/2009. On the declarations, norms on tax income and deduct every month just reflects the personal income tax exemption and not of personal income tax was deducted.
1.2. settlement: payment unit of income do not have to make tax declaration for the earnings are tax free and tax exempt number of the object to be tax free under the guidelines in article 1 of this circular, in particular: – If the earnings from capital investments , from the transfer of capital, from the copyright, from the franchise; pay units do not have to declare tax.

-If the payment of the income from salaries, wages; unit of pay settlement not income for income tax exemption in the first 6 months of the year, only to have to declare income tax and settlement has to deduct arises from 1/7/2009 to 31/12/2009.
For example: Company X in 2009 was paid wages for workers in the company totaling 1 billion; in which 400 million as income in an income tax exemption for individuals. For 2009, the company is declaring individual income tax corresponding to the part of income in an individual income tax is 600 million.
The Declaration of the General metrics standards in tax declarations are made according to the following guidelines: only according to the general declaration corresponds to earnings in an individual's income tax for 2009.  
2. for individual income from salary, wages, from business: 2.1. Individual income from salary, wages, from business to make tax in the following cases:-have the tax in the last 6 months of 2009 is greater than the number of tax deductible;
-Requested refundable tax offset or surplus to the States later.
2.2. The discount is calculated when the tax as follows: – for reduced contributions to social insurance, health insurance, compulsory liability insurance: the insurance clause has played once for the entire year shall be reduced by 50% of the total amount were closed; for insurance, the deductible under closed according to the real number of the last 6 months of 2009.
-For reduced background: reduced amount is calculated according to the actual deductible scene of the last 6 months of 2009; specifically the following: + On reduced income for themselves: reduced Level of 24 million (6 months x 4 million/month).
+ About steady except for dependents: reduced levels are calculated according to the number of dependents, the number may be reduced and money is deducted except for one person a month (1.6 million VND/person/month).
-For reduced charitable contributions, humanitarian, academic promotion: reduced levels except by the actual spending in the last six months of 2009.
2.3. Personal tax using the template declarations were attached to circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance.
When implementing tax declaration some targets are reflected as follows:-tax period: clearly is from 1/7/2009 to 31/12/2009;
-The norms relating to the determination of revenue (for individuals), income, deductions, ... reflects the aggregate number corresponding to the tax period from 1/7/2009 to 31/12/2009.
Article 4. Implementation: 1/this circular have enforceable after 45 days from the date of signing. The case before the promulgation of this circular, a unit of personal income and pay tax have different processing instructions in this circular shall be adjusted:-for the Organization to pay the income tax deduction was for earnings are tax free is responsible to pay back the tax money was deducted for income.
-For individuals who have filed statements of tax exemption on the budget be refunded or offset to the following tax period.
2. The unit pays the income when the earnings are tax free after the deadline 30/6/2009 (for the earnings are tax free 6 months of 2009) on or after December 31, 2009 (for the earnings are tax year 2009) are responsible for the accuracy when determining the income tax exemption retention, and determining the income tax exemption when requesting a check of tax authorities.
Cases identified is incorrect, incorrect declaration be dealt on fraudulent tax under the provisions of the law on tax administration.
3. Individuals-residents and non-resident individuals are taxable earnings in personal income not subject to tax exemption referred to in article 1 of this circular implementing the personal income tax under the provisions of the law on personal income tax.
4. In the process of implementation arise obstacles suggest that comments on the Finance Ministry to be addressed promptly.