Pursuant to the law on personal income tax (ACCOUNTING) and Decree No. 100/2008/ND-CP dated 8/9/2008 from the Government detailing a number of articles of the law pit;

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;

Bases direction of Prime mentioned in no. 502/VPCP-KTTH on 20/01/2009 and no. 869/VPCP-KTTH on February 12, 2009 by the Office of the Government on the implementation guide to the personal income tax;

The Finance Ministry revised instructions, additional circular No. 84/2008/TT-BTC dated 30/9/2008, guiding the implementation of some articles of the law on personal income tax and guide the implementation of Decree No. 100/2008/ND-CP dated 8/9/2008 from the Government detailing a number of articles of the law on personal income tax (hereinafter referred to as the circular 82/2008/TT-BTC) as follows : article 1. Added to item 2, section II, part A of the circular No. 84/2008/TT-BTC as follows: 1. Added more 2.1.5 earnings not included in taxable income from wages and the wages of personal residences such as the following: a) roaming once subsidies for foreigners to reside in Vietnam. The level of subsidy is calculated on the base except the labour contract or agreement between employers and employees.

b) funds to buy round-trip plane tickets by employing unit pays (or paid) for workers is a foreigner on permitted each year. Pursuant to the labor contract and the price recorded on the flight from Vietnam to foreign countries or nationals of countries foreigners residing family.

c) funds tuition for children of foreigners studying in Vietnam according to ranks schools by employers to pay households based on labor contracts and paid school vouchers.

2. additional guidelines 2.1.5 weather as follows: for the other benefits to which workers are entitled, only on taxable income with the case identified the beneficiaries; not included in the taxable income of the individual for the account benefits not determined specifically who are affected. In some cases such as the following: a) the rental unit by the amount employers paid for households: included in the taxable income according to the actual number of households pay but does not exceed 15% of the total taxable income (not including the rent).

b) with respect to expenses on vehicles shuttle workers from collective housings to the workplace and vice versa is not included in the taxable income of the employee; Professional private shuttle case individuals must then calculate the taxable income of the individual are shuttle.

c) for membership fees as membership cards, tennis Golf, card Club activities cultural arts, sport ... If the destination record list the individual or group of individuals using the computer into the taxable income of each individual use. The cases are general use, does not record the name of individuals or groups of individuals to use is not included in taxable income.

d) for expenses other services catering to individuals active in health, entertainment, sports, recreation, aesthetics ... If pay name individuals enjoy the computer into the taxable income of the individual. Where does personal name record be entitled to that genus common to collective workers are not included in taxable income.

DD) for the payment of money households to improve their training, for skilled workers to match the work of professional workers or according to the unit's plan, the employer is not included in the income of workers. Cases of improper training or professional expertise is not in the plans of the unit must be included in the taxable income of the employee.

e) for account mid-shift: not included in the taxable income of the employee if the employer directly held packed between ca for workers.

The case, the payment of the income is not directly organize the meal ca that spend money eating ca directly for workers are not included in taxable income taxes of workers if costs consistent with the instructions of the Ministry of labor, invalids and Social Affairs. The case of the higher spending level of guidance of the Ministry of labor, invalids and Social Affairs then the excess spending must be included in the taxable income of the employee.

Specific spending applies to State enterprises and organizations, the unit allowed operations in agencies, career, party, unions, societies do not excessively regulated by the Ministry of labor, invalids and Social Affairs. For enterprises outside the State and other organizations, the level of spending by the heads of units consistent with Union Chairman decided but also no maximum level exceeds the applicable to State enterprises.

f) for account of the stocks spent stationary, free, phone work, costumes, ... don't count on taxable income if the stock level of spending consistent with the provisions of the current state. The level of expenditure applicable to stock each case as follows:-for officers, public officials and people working in the administrative career, mass: stock level genus apply in writing to the instructions of the Ministry of finance.

-For workers employed in business organizations, the representative office: stock level genus applied consistent with the level of income subject to corporate income tax according to the writing guidelines for implementing the enterprise income tax law.

-For workers working in international organizations, representative offices of foreign organizations: stock level chi made under regulations of the Organization, the Organization's representative offices abroad.

3. Added 2.2 points allowances, subsidies are deducted in determining taxable income from wages, the wages are as follows: for the work, which trades are state regulated regime, grants, ... then the allowances, grants, ... are not included in taxable income.

Article 2. Supplement guide points 3.1, paragraph 3, section I, part B circular No. 84/2008/TT-BTC on reducing background except as follows: 1. additional instructions detail the following: 1.1 3.1.4. Case the tax payers have stepmother, stepfather outside working age or in working age but disability does not have the ability to labor, not income or average income, in the year does not exceed 500,000 Dong then tax payers be reduced except dependent.

1.2. The object count as dependents under the guidance and the guidance in more detail, 3.1.4 3.1.5 paragraph 3, section I, part B circular No. 84/2008/TT-BTC specifically as follows:-people in working age is counted as dependents must satisfy the following conditions simultaneously: + disabilities cannot afford labor (except the students of universities high school, College, professional, vocational);

+ No income or income, in the year does not exceed 500,000.

-External working age People are counted as dependents are not income or average income, in the year does not exceed 500,000.

-For dependents is his paternal grandparents; his grandparents; an aunt, uncle, uncle, you're intestines; England, siblings; You guts and other individuals have to satisfy additional conditions as refuge that the tax payers are directly nurtured.

2. additional guidelines 3.1.7 weather as follows: 2.1. Proven record for dependent's stepfather, stepmother is: a copy of the birth certificate of the tax payers and a copy of the marriage certificate to prove is his stepfather, stepmother or other relevant papers including the content identified as stepfather, stepmother.

2.2. Additional instructions about the proven record who is his paternal grandparents, his grandparents; an aunt, uncle, uncle, you're intestines; England, siblings; You guts, other individuals and the content of people's Social Committee for cases who is he, Grandma, grandmother, grandfather, aunt, uncle, uncle, nephew, boy, the other individual: a. case dependent the household together with the tax payers do not need confirmation of that township-level people's committees just the household copy.

b. the case of dependents are not of the same household but are living together tax payers are: registered copy or a dehiscent (according to the model No. 21a/XN-ACCOUNTING attached to this circular) has confirmed the people's Social Committee where tax payers living on the dependents are living together.

c. the case of dependents don't live the same tax payers but tax payers have to directly foster the tax payers dehiscent (according to the model No. 21b/XN-ACCOUNTING attached to this circular) and the people's Committee of the proposal where the township-level dependencies are living confirmation about who now lives locally and no one nourishes.

2.3. Additional guidelines on the content of people's Social Committee for cases who is handicapped with no ability to labour: the case of disabled people cannot afford labor but not confirmed by health authorities, the tax payers dehiscent (form No. 22/XN-ACCOUNTING attached to this circular) and the people's Committee issued recommendations communes where people depend are living confirmation of the specific manifestation of the disability of the person; for example, confirm the one-legged arm rests, legless, blind eye, intellectual disabilities disease (down), suffering from sequelae of Agent Orange, ...

The case of dependent patients without labor ability (such as AIDS, cancer, chronic kidney failure, ...) has a history of health authorities from the district level upwards, then just copy the disease that does not need to be confirmed by the people's Committee of the social level.

2.4. for employees working in the economic organization, the administrative authority has a career, parents, wife (or husband), children and other people in the audience are counted as dependents has a background in the profiles clearly demonstrate who is dependent due to the free choice of workers applied in one of two ways :


-1: just registered declarations dependent form No. 16/REGISTER-the enclosed ACCOUNTING circular No. 84/2008/TT-BTC have confirmed by the heads of units on the right declarations. The head of the unit responsible for the following: full name, year of birth and the relationship to the tax payers; the other content, tax payers dehiscent and bear the responsibility.

Change case dependent, then suggest the heads of units confirmed in the Declaration.

-Method 2: follow the instructions in point 3.1, paragraph 3, 3.1.7, section I, part B circular No. 84/2008/TT-BTC and guidance in this circular.

3. additional guidelines 3.1.8 weather as follows: where the tax payers have income from wages, frequent public money, stable from 02 places; or just have the income from the business has just had the income from regular public money salary stability; or have the income from regular business stability from 02 places over, tax payers are selected where registered decreases except background; specifically as follows:-reduction except for ourselves: the tax payers are reduced to stubs option itself in a place where the income arises; at the same time must inform the unit to pay other income or tax authorities (where there are other business activities) know to not lose except insects.

-About rising except for dependents: cases, tax payers are more dependent, which reduced subordinated people except in a place not enough income incurred deductible shall be registered who depend most on deductible yet where other income arising to be reduced.

Article 3. Added to paragraph 3, section I, part B circular No. 84/2008/TT-BTC new point (3.3) as follows: The mandatory insurance contributions are deductible when determining income tax calculation is the mandatory insurance provisions of the labor code, the law on social insurance, health insurance Law such as social insurance , medical insurance, professional liability insurance for certain professions must participate in mandatory insurance, unemployment insurance, ... The other insurance clause not be reduced except on taxable income.

The level of insurance is deducted based on the instructions of the Ministry of labor, invalids and Social Affairs, the Ministry of health. Individual cases himself played the aforementioned insurance then be deducted pursuant to the Agency's documents and insurance premium rate under the guidance of the Ministry of labor, invalids and Social Affairs, the Ministry of health.

Article 4. Replace the content mentioned in the headline Tuesday, 2.1.2 a, point 2.2, paragraph 2, section II, part B circular No. 84/2008/TT-BTC as follows: for unlisted securities, not to register the transaction in securities trading center but the company issuing the stock authorize securities company managing the list of shareholders and shares of unlisted Yet, register transactions at the center of the Securities and the issuer does not authorize a stock company stock list management then reviews the stock transfer as a base to the tax deduction is based on the contract of assignment. The case on the contract do not write reviews the grounds for the transfer price is tax deductible because the transfer order. Individual transferable securities not write reviews on contract dehiscent transfer must be responsible for the accuracy of the content of the Declaration. Case tax authorities determining base price indicated on the contract or the price is actually incorrect declaration itself, the tax authorities are entitled to determine the transfer price to calculate back tax at the same time penalty on tax fraud according to the provisions of the law on tax administration.

Article 5. Modify additional properties, 1.2.7, clause 1, section II, section circular No. 84/2008/TT-BTC are as follows: The organization, individuals pay agents commissions to sell goods; salary, wages, remuneration, money spent for perform personal services total pay revenue from 500,000 Dong upwards for each payment or total value of commissions, the wages to service tax deduction before paying for personal income according to the following guidelines :-applied for a prorated deduction of 10% on income paid, except in the case of the Ministry of finance had written instructions from the temporary private deductible level (such as insurance agent commissions, Commission Lottery agents).

-Individual cases do the vendor of the goods (including insurance agents, Lottery agents) or perform the services only income subject to tax deduction under the aforesaid rate but estimated the total taxable income of individuals after excluding background not to have to pay taxes (for example individuals with no income to 48 million/year If is independent or under 67.2 million a year if there is 1 dependent or under the 86.4 million per year if there are 2 dependent ...) personal income, then make the commitment (form No. 23/BCK-ACCOUNTING attached to this circular) sent the Agency pay the income to the Agency as a base income pay temporarily not yet deducted 10% of the pit. Based on the commitment of the recipient of income units pay temporary income tax deduction but not end the year still had to provide the list to the tax agency said. The individual making the commitment to be responsible about their commitment, have detected cases of fraud will be dealt with according to the provisions of the law on tax administration.

-The case of organizations, individuals hired under labor service from on the 3rd, to under 12 months and labor contracts shall not apply to tax deductible according to the rate of 10% for each times pay income or total income which made interim tax deductible according to Schedule on the properties of partially progressive, income.

Article 6. Additional points 2.2, item 2, section II, section circular No. 84/2008/TT-BTC on the tax return for individuals-residents with incomes from business as follows: 1. for activities for the rent, property: the case for individual tenants, property before 2009 and were collecting money for the rent for the whole period from 2009 onwards , opened and the corporate income tax (TNDN) on the entire revenue collected in advance. From 01/01/2009, personal choice rental keep the level of corporate income tax already paid for sales from 2009 onwards or revise the law pit.

Individuals are asked to revise the law pit applications proposed to send the tax authorities were collecting business income tax with respect to sales to rental. In the application stating the name of the person they hired, walkers, rental revenues collected the money before the deadline, collect the money in advance, the tax already paid for revenue collecting money in advance, accompanied by vouchers and rental contract has filed for tax revenue arising from 2009. Based on the individual's application for the rent, property rental, lease and certificate from the tax already paid, the tax authorities calculated the number of pit must be filed with the revenue arising from 2009.

If the pit to be paid is lower than the tax already paid in the past, the tax agency will reimburse the taxpayers or compensate surplus into next tax period. Tax refunds or offset by rental homes, property proposed.

The case of the lease stipulated the price paid to the lessor's tax price and rent party filed the entire tax households, the lessor reassessed tax according to the provisions of the law pit also made according to the instructions in this section.

2. On reducing pit for personal business tax ACCOUNTING according to the equity method have ceased business: the case of the five stock tax, business individuals have constant break from full-time 12 months (from June 1 to the end of the last day of the month) or over shall be reduced by 1/3 tax you; Similarly, if continuous stay for whole 2 months or more shall be reduced by 2/3 tax you, if you are completely break off all tax you.

For example: Mr. A is the personal business of securities tax payable in 2009 was 12 million. During the year, He has continued trading breaks on February 20 to June 20. Mr. A will be reduced as follows:-Review Of the month break his business continuity A tax consideration is March, April and may;

-Tax Number of his quarterly stock A is 12 million/4 quarter = 3 million So He will be cut in A tax amount is:-in the first quarter: A business continuity break 1, should He be A reduction of 1/3 of your tax I general application with 1 million.

-In the second quarter: A business continuity break 2 months should he A 2/3 reduction in your tax number II General with 2 million.

Individual business subject was tax relief must file tax-reduction proposal. The records suggest that tax breaks are applied as following the instructions in point 3, section II, section E circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of Finance shall guide the implementation of some articles of the law on tax administration and guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on the bases of tax management the records suggest that tax relief, tax authorities directly check the records and the decision to reduce the tax.

3. Added more 2.2.3 tax guide for individuals, groups of individuals and business stock tax stability: the case of the five stock trading sales tax the fact is greater than the revenue has equity; most of the five individuals, groups of individuals must declare to revise the personal income tax amount payable in a year.

4. additional tax, tax guide for individuals and business (shipment): personal mobility business to pay tax on the income ACCOUNTING of each shipment; temporary ACCOUNTING tax rate is 10% calculated on the taxable income of the shipment.

Personal business tax ACCOUNTING temporarily mobile simultaneously with the submission of VAT for each shipment.

5. additional tax, tax guide for individuals and business-level invoice request travellers:-personal business (except for the rent, property) or individuals sell property has asked tax authorities granted to individual goods temporarily pit; tax ACCOUNTING temporarily paid 10% of the taxable income from the sale of your shipment activities or property.

Personal business requires tax authorities granted the odd invoice must temporarily pit simultaneously with the value added tax (RATES) when granted the odd invoice.


Individuals are granted the odd invoice if requesting a tax refund (or compensate surplus on later), then the end of the year to make tax to determine the total taxable income, tax, tax, tax return was filed or compensate surplus to the States later.

6. additional tax, tax guide for an individual or a group of individuals have multiple business locations in multiple geographical areas, districts, provinces and cities: personal business, personal and business groups are temporarily subtracted pit in the tax Bureau where business activities and tax ACCOUNTING for the entire income under tax from business with Tax Bureau at a place that the individual business locations subscribe reduced background.

Article 7. Added to the end of paragraph 2, section II, section circular No. 84/2008/TT-BTC on the tax return for individuals having income from investment capital: 1. With respect to cases receiving dividends with stocks or stock bonus received: dividend received by individual stocks or receive bonus shares are not yet filed pit upon stocks. When the transfer of the stock, the individual must file the tax ACCOUNTING for stock transfer operations and income from investments of capital.

-According to determine the number of pit payable for income from capital investments dividend value is recorded on the books of accounting or the number of shares actually received (x) with face value of that stock and tax ACCOUNTING for income from invested capital. The transfer of shares instead of dividends, received bonus shares at a price lower than the face value, the tax ACCOUNTING for capital investment activities according to the market price at the time of the transfer.

Individual transfer of stocks from the receipt of dividends or bonus shares are dehiscent (according to the Model of 24/KK-ACCOUNTING attached to this circular) and pay tax ACCOUNTING for capital investment activity in the tax Bureau where the individual resides.

-According to determine the number of pit payable for income from stock transfer has been received from dividends, bonus shares is the actual price at the time of the transfer and tax ACCOUNTING for income from stock transfer.

The case of the actual transfer of the stock price is lower than the face value, does not have to pay tax ACCOUNTING for stock transfer operations.

The case of the actual transfer of the stock price is higher than the face value of the individual filed the securities transfer tax by 0.1% tax rate on real price assignment or under a tariff of 20% on the difference between the actual transfer prices with face value or the value of dividends recorded on the bookkeeping.

-After receipt of dividends by stock or receive bonus shares; If the individual has a stock transfer of the same kind and it must pay tax ACCOUNTING for dividends received by stock or receive bonus shares soon. The case number assignment the first time less than the number of shares received instead of dividends or bonus shares will calculate and submit the pit next to the assignment until after the end of that stock.

2. for individual cases to be dividend with money but not getting that recorded an increase in capital investment also applied the method of ACCOUNTING as tax collectors for the dividend received by stock or receive bonus shares.

After receiving a dividend with money and recorded an increase of capital, if individuals withdraw capital from the business or capital transfer tax and ACCOUNTING stubs to correspond with the dividends received. Case of equity value was removed from the business or first assignment for less than the value of dividends received and filed Declaration will pit next to the exit or transfer until after the visas.

Article 8. Supplements, amendments, paragraph 2.8 points 2, section II, section circular No. 84/2008/TT-BTC: 2.8 Point item 2, section II, section circular No. 84/2008/TT-BTC as follows: "the base tax records, tax authorities, tax check to the person receiving the gift, inheritance tax to the State budget. The case of income from inheritances, gifts under 10 million "Now revised as follows:" the base tax records, tax authorities, tax check to the person receiving the gift, inheritance tax to the State budget. The case of income from inheritances, gifts under 10 million tax exemption or tax agency will confirm on the Declaration ".

Article 9. Modify the tax form for the transfer of property, inheritance, gift is property: tax ACCOUNTING issued to individuals who have income from transfer of property, inheritance, gift is a new property (form No. 11/KK-ACCOUNTING), replace the Model number 11/KK-ACCOUNTING attached to circular No. 84/TT-BTC.

Article 10. The additional tax deadlines for the transfer of property, inheritance, gift, transfer of capital, ... are as follows: tax ACCOUNTING deadlines for active transfer of property, inheritance, gifts; transfer of capital, capital investment (in case of direct tax to the tax authorities), ... is the date indicated on the tax notice of tax authorities but at the latest within 30 days from the date of the notice of tax.

Article 11. ACCOUNTING for tax reduction additional laborers working in the economic area: According to the provisions in clause 3, article 34 of the law pit the individual's earnings be tax incentive provisions in the legal text before the pit Law enforcement force continue to enjoy preferential treatment.

Pursuant to the above provisions, the individual is Vietnam people and foreigners working in the economic zone since Decree No. 29/2008/ND-CP dated 14/3/2008 effect of government enforcement and from then on 01/01/2009 were reduced 50% pit.

Article 12. Implementation: this circular have enforceable after 45 days from the date of signing and applied to the earnings arising from 01/01/2009. Removal of content guidance in circular 82/2008/TT-BTC dated 30/9/2008 and other documents of the Ministry of finance guidelines on pit contrary to the instructions in this circular.

In the implementation process and obstacles arise suggest there are comments on the Finance Ministry to be addressed promptly.

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