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Circular 27/2009/tt-Btc Guiding The Implementation: Relax The Time Limit For Filing Individual Income Tax

Original Language Title: Thông tư 27/2009/TT-BTC: Hướng dẫn thực hiện việc giãn thời hạn nộp thuế thu nhập cá nhân

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Pursuant to the law on personal income tax and the writing guide implementation;

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 temporarily instructions perform the dilation of time to personal income tax as follows: article 1. The object is to chill the term personal income tax 1. The object is to chill the personal income tax provisions in this circular includes:-resident personal taxable income from business; income from salaries, wages; income from equity investment; income from capital transfer (including transfer of securities); income from copyright; income from the franchise; income from inherited; income from receiving gifts, personalized non-residents taxable income from capital investments, capital transfer (including transfer of securities); income from copyright; income from franchising, 2. The objects are not relaxing the tax:-individual has income from transfer of property; income from prizes;

-Individuals non-residents (including cases not present in Vietnam or left Vietnam before 30/6/2009) from business income; income from salaries, wages; income from transfer of property; income from prizes; income from inherited; income from receiving gifts.

Article 2. Relax tax deadlines: 1. Time dilation tax: from 01/01/2009 to 31/5/2009.

2. Determine the number of taxation: individual income tax is the tax deadlines relaxant is determined as follows: 2.1. For income from wages, the wages of the individual: is the number of personal income tax paid on income divisions to monthly deduction or personal income tax because of the direct personal monthly declaration (for individuals to directly tax).

2.2. For income from capital investment, from capital transfer (including transfer of securities), from copyright, franchising: is the number of individual income tax must declare or pay income units deducted each time the income arises.

2.3. For income from sales of personal residences: a) for the case of a temporary personal income tax according to you:-individual business case done right accounting regime, invoices, sales accounting, cost, pay tax according to the Declaration of the personal income tax is the tax amount you calculated according to temporary Declaration.

-Individual case accounting only business was business, not revenue accounting cost of the personal income tax is the tax amount temporarily paid quarterly by revenue and the national declaration of taxable income.

-Individual cases of business tax according to the equity method, the stability of the tax is tax is payable on the stock in the quarter was a tax agency reported.

b) for individual rental home, rental property money once for several months, the number of personal income tax is the tax number corresponding to, be relax filed.

c) for personal business, personal business tax needs stable stock printed invoice travelers, the number of personal income tax to be filed are determined by relaxing the number calculated on the sales tax amount temporarily paid for each shipment or the invoice revenue travelers.

d) for individuals receiving resellers of goods affected rose (insurance, lottery ...): the personal income tax is the tax number of units to pay temporary commissions deducted monthly.

For cases not be relaxed to pay tax, organizations, individuals pay income and individuals with incomes still make tax declaration as specified in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of Finance shall guide 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 of the main detailed provisions covering a number of articles of the law on personal income tax.

3. The order and procedures of tax: 3.1 relaxant. As for the earnings are tax deductible: organizations and individuals pay the earnings to the personal income tax deduction for the objects that are chill, when tax paid income tax deduction calculator still and notify the individuals receiving income tax deduction was temporarily relax filed; monthly tax declarations must still have deducted according to the current rules and submit the Declaration to the tax authorities to the tax authorities to grasp of tax arise but are relaxed to pay tax.

3.2. With regard to the personal income tax is directly declared to tax authorities: individuals to relax tax has earnings pursuant to the direct tax to the tax authorities still have to prepare and file a tax return under current rules.

3.3. tax Number are filed, personal leisure revenue was held back in time.

In May 2009, the Government will process the Congress decided the disposal tax be filed, then chill will follow the decision of the National Assembly.

4. Handle violation: in time dilation tax, personal organizer, tax deductible, individual earnings to chill not considered tax violation late tax and not sanctioned administration of slow behavior filed taxes for the tax number is chill, filed.

The other violations of tax deductions, tax still sanctioned administratively under the provisions of the law on tax administration.

Expiry of tax relaxant, organizations, individuals are tax relaxant should follow the instructions of the Ministry of finance.

Article 3. Implementation of this circular are enforceable after 45 days from the date of signing and applied to the earnings arising from 01/01/2009. In the implementation process and obstacles arise suggest there are comments on the Finance Ministry to be addressed promptly.