Pursuant to the law on personal income tax no. 04/2007/QH12 on 21/11/2007;

Pursuant to 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;

Pursuant to Decree No. 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on tax administration;

Pursuant to Decree No. 48/2008/ND-CP dated 17/4/2008 of the Government functions, tasks, powers and organizational structure of the Ministry of the Interior;

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;

To match the nature of the motor industry's special security body weak, contact the Ministry of finance and the Ministry of the Interior instructed the collection of personal income tax for people who work in the organization body of taxable income from salary, wages under the provisions of the personal income tax Law as follows : i. SCOPE 1. This circular guiding the collection and the personal income tax for people who work in organizations, including: paid objects in their bodies, the unit, the defence company-security in government body and the person doing the work the muscle weakness is not military personnel, of public security of the people are working in the Ministry and the local industry, income from salaries, wages and incomes have the nature of salary, remuneration under the form of pecuniary or non-pecuniary, received from the Agency, the defense company unit-security in government body; ministries, sectors and localities (hereinafter referred to as the unit charged income).

People who work in the Organization of the body have different taxable earnings (in addition to income from salary, wages) the tax declaration according to the instructions 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 Government detailing a number of articles of the law on personal income tax (hereinafter referred to as the circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of Finance).

2. People who work in the Organization of defence body to follow the instructions of the Ministry of finance and the Ministry of defence; people who work in the Ministry of public security body organization follow the instructions of the Ministry of finance and Ministry of public security.

II. TAXABLE INCOME FROM WAGES, Remuneration 1. Taxable income from wages, the wages are earnings which paid audience get from paying income units under the form of pecuniary or non-pecuniary include: 1.1 the salary, wages and the nature of wages, the wages stated in the employment contract or record in hiring decisions , decided to raise wages, raise ranks, promoted.

1.2 allowances, including subsistence allowance which is paid to receive objects, except some allowances, subsidies as defined in point 2 below.

1.3 the terms of remuneration, bonuses and other benefits with money or not by money include: a) the money to join the scientific topics, engineering; the money involved in the projects, the project; royalties due to write books, newspapers, documents; the money involved in teaching activities, performances, fitness, sports, advertising services;

b) the bonuses with money or no money, except for some of the following: bonuses-bonuses attached to the honours are awarded including the bonuses attached to the emulative, reward forms prescribed by law for particular reward emulation: + bonus attached to the title of the emulation composed : Soldiers nationwide competition; Soldiers emulation level ministries, unions, central province, the central cities; Soldiers emulation facilities, advanced workers, advanced fighters;

+ Bonus attached to the form of rewards includes: the Medal of honor, medals;

+ Bonus attached to the State honors as the title Hero in Vietnam, mother of a hero of the people's armed forces, hero, physician, teacher, titles, artist people ... + bonus attached to Ho Chi Minh Prize, State Awards;

+ Bonus attached to medals, badges;

+ Bonus attached to merit, certificate of merit;

The decision-making authority of reward, bonus levels accompanied the emulative, reward form above are consistent with the provisions of the law on competition rewarded.

-Bonus attached to the national awards, international awards by the State Vietnam admitted;

-Bonus on technical innovations, inventions, invention is the competent State Agency recognition;

-Bonuses on the discovery, reporting violations of the law with competent State bodies.

c) the other benefits that paid object received from the pay unit income.

2. allowances allowances not included in taxable income includes: 2.1. Subsidies, allowances monthly incentives and subsidies, including: a) allowances, subsidies for invalids, sick soldiers, relatives fallen; allowances, allowances for officials and revolutionary activity; allowances, subsidies for the heroes of the armed forces, labor hero and the audience enjoy allowances, subsidies according to the Ordinance on the incentive people to the revolution;

b) sudden hardship allowance; workers ' compensation assistance, occupational diseases;

c) grants a one-time childbirth, adoption;

d) subsidies due to the deterioration of labor;

DD) pension; the monthly productivity and money;

e) retrenchment subsidies, subsidies for job loss, unemployment;

g) subsidies to solve social ills under the rule of law;

h) serving grant; grants discharge; subsidies to create jobs; the subsidy once when officers, professional military personnel only serve Active; the subsidy once when people do the work body only work in organized body;

I) other subsidies paid by social insurance.

2.2. dangerous, hazardous allowance for those lines or job in the workplace has hazardous factors, dangerous.

2.3. The allowance to attract for the new economy, economic base and the island away from the Mainland living conditions are particularly difficult.

2.4. regional allowance under the provisions of the law for people working in remote, outlying and bad climate.

2.5. Provision of Defense, security, including: a) seniority allowance trades weak muscles;

b) allowances serve defense, security for people working in other organizations;

c) allowance job responsibilities to protect secrecy code;

d) allowances other body work responsibilities;

DD) special allowances, other military security in the industry body (if any).

3. Tax Reduction: the case of the tax payers get stuck due to natural disaster, fire, accidents, illness affecting the ability to pay tax, then consider tax reduction corresponding to the extent of the damage but not exceeding the tax. The determination of taxes to be reduced, record tax reduction procedure done as defined in point 1.2, section IV of part A of the circular 82/2008/TT-BTC dated 30/9/2008 of the Ministry of finance. The head of the unit, the company's Director of Defense-Security in government body to review decisions, tax reduction and responsible for its decision.

III. TAX REGISTRATION, TAX DEDUCTION, TAX, TAX, tax registration TAX, tax deduction, tax declaration, tax and personal income tax for people who work in organizations primarily applicable to each particular case as follows: 1. for people working the muscle weakness is not military personnel public safety, people are working in the ministries and localities to follow guidelines in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance. Allowances, subsidies are not included in taxable income made under the provisions of point 2 of section II of this circular.

2. for paid objects in their bodies, the unit, the defence company-security in government body: 2.1 registration tax: paid object in the bodies, the unit, the defence company-security body in a temporary government tax registration yet.

2.2 tax deductible: a) the unit pays the income tax deduction is responsible for personal income and filing of government body.

The tax deduction for income from wages, the wages are made monthly. Based on the taxable income from wages and salaries the salary nature, real wages paid to the paid audience; the unit pays the income made computers temporarily reduced his scenes for the audience, who paid depends upon each person's registration. On the basis of the remaining income and partially progressive tax schedule specified in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance, the income tax payments, tax deductions and withholding tax was deducted to file about the Government body.

The case of the unit pays the revenue generated the income paid to individuals outside his unit must then be obliged to deduct tax at source according to the instructions in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance, in particular the following: When paying the remuneration , money spent for perform personal services without signing labor contracts as royalties; money room books; teaching money; money to join the Association, the Board, the Board members, the Management Board; Money performs the technical and scientific services; cultural services; the sport; Advisory services building design, legal services total pay revenue from 500,000 Dong/times over, are tax deductible before paying for the individual according to the following levels:-10% income deduction applies to the individual tax code, individuals who work in the Organization of muscle weakness individuals in the Ministry of defence and the Ministry of public security.

-20% on income deduction applies to individuals with no tax code.


b) beginning of the year, the latest on Jan. 30, is ever paid object declaration, registration number of dependents is reduced except his footage and submit the registration form directly to the Unit Manager and pay the income to pay income units do temporarily reduced calculation base is dependent. In a change of dependents must then declare again.

The case has paid the object dependencies with other tax payers as the wife or husband, he, siblings ... they must deal to dependents under the principle of each dependent was only reduced except once on a tax-payers in the tax year; If the subject paid tax payers and other shares dependent must foster the open scene, the deductible would be penalizing violations under the provisions of the law on tax administration.

Paid audience only must file a register, certified by the Organization Department Agency that is not proof the filing person depends, at the same time responsible honesty when declared.

2.3 tax.

 -Monthly, the unit pays the payable income tax was deducted on the Government body.

-Quarterly, at the latest on October 30, the start of the next quarter, a government body of the personal income tax transfer of the unit have filed into the State budget.

-Most of the year, the slowest is 30 May of the next year, on the basis of settlement paid out of income, the Government body responsible for determining the total individual income tax payable, the number was filed and filed off numbers also must submit to the State budget.

2.4: tax-paid objects do not have to file tax.

-The unit pays the income tax done, instead of each individual and the report together with the annual budget settlement sent government body.

-Case when personal income tax for each specific case, there have been tax deductible individual in the larger tax paying unit, then perform the self clearing on the total tax deduction of both units. If the offset does not, except on tax incurred by that individual in the next month. The case of tax payers want to return surplus to a tax refund form sent to the unit to pay income to the tax refund as a base, the units pay retrieved personal income tax amount deducted in the month to reimburse, the rest filed about the Government body.

-Body General Government personal income tax across the Board and report with annual budget settlement sent the Interior Ministry.

IV. IMPLEMENTATION of this circular are enforceable after 45 days from the date of signing and for the collection and the personal income tax from the salaries, wages for people working in the organization body since 01/01/2009.

Service financial planning-guide to Interior Ministry report form system of tax declaration, tax; the Guide, check out the Declaration, pay tax and personal income tax made under this circular and circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance.

In the process if there are difficulties, obstacles and propose timely reflect the units of the Ministry of finance and the Ministry of the Interior to study the resolution.