CIRCULAR guide mode to collect personal income tax for lower officers, officers, workers, paid officials of the Ministry of public security _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base tax management Law 78/2006/QH11 on 29/11/2006;
Pursuant to the law on personal income tax no. 04/2007/QH12 on November 21, 2007;
Pursuant to Decree No. 100/2008/ND-CP on 08/09/2008 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. 204/2004/ND-CP on December 14, 2004 by the Government on the salary for public servants and the armed forces;
Pursuant to Decree No. 142/2003/ND-CP dated November 14, 2003 of the Government functions, tasks, powers and organizational structure of the Ministry of public security;
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 specific operation of the unit under the Ministry of public security, the Ministry of finance and the Ministry of public security guide to the collection of personal income tax for lower officers, officers of the profession; the lower officers, officers of the technical expertise (hereinafter referred to as the lower officers, officers); workers; paid officials of the Ministry of public security have taxable income from salary, wages under the provisions of the personal income tax act as follows: i. SCOPE of APPLICATION this circular guide the collection and the personal income tax for lower officers, officers, workers, paid officials (hereinafter referred to as tax payers) of the agencies the unit, the unit's public career has a currency under the Ministry of public security had income from salaries, wages and incomes have the nature of salary, remuneration under the form of pecuniary or non-pecuniary, received from the agencies, units of the Ministry of public security (hereinafter referred to as the payment of income).
Tax payers have other 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 detailed Government some things of personal income tax Act (hereinafter referred to as the circular No. 84/2008/TT-BTC).
II. TAXABLE INCOME FROM WAGES, Remuneration 1. Taxable income from wages, the wages are the earnings on which tax payers get from paying income units under the form of a monetary or non-monetary, including: 1.1. Salary, wages, and the nature of wages, the wages stated in the employment contract or record in hiring decisions, the decision to raise salaries, raising the ranks, promoted.
1.2. Allowances, including subsistence allowance that tax payers get, 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 : Campaign nationwide competition; Campaign to emulate the entire people's police force, the campaign emulating labor base, advanced, advanced fighters; Elite practitioners, students, etc.
+ 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, the title of hero of labour, teacher and physician titles, people's artist, ...;
+ Bonus accompanied 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 bodies or the Ministry of public security recognized;
-Bonus because of his success in fighting crime, protection of national security; bonus due to scientific research achievements serve to protect national security; in the movement because of Homeland Security, citizen movements defending homeland security;
-Bonuses on the discovery, reporting violations of the law with competent State bodies.
c) the other benefits that the tax payers get from paying income units.
2. allowances allowances not included in taxable income, including: 2.1. Subsidies, allowances monthly incentives and subsidies, including: a) allowances, subsidies for invalids, sick soldiers, relatives martyrs; 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 incentives for people;
b) sudden hardship allowance, pension, workers ' compensation occupational disease;
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; Once when officers subsidies, lowering the people's public security officers only served in public security that people not eligible to retire or not moved;
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 particularly difficult;
2.4. regional allowance under the provisions of the law for people working in remote, outlying and bad climate;
2.5. defence and security allowance, include: a) special allowance;
b) craft seniority allowance for officers, down public safety officers;
c) allowances serve defense, security for workers, public safety officer;
d) special allowances, including: security-policy regime for the lower officers, officers, soldiers worked especially hard, dangerous or heavy, dangerous; When trained, combat, combat-ready live, rehearsal, execution, prevention of floods and storms, accidents, injuries and the search and rescue and a number of other tasks;
-Mode, the policy with regard to public security forces directly involved in the task teams to reinforce the local base Plateau, Southwest, Northwest and the province of Vietnam-Laos border;
-Modes, internal policy, soldiers of public security work in the high region, Islands;
-Mode, special policies for the police force to ensure order and safety, the force dedicated to the fight against crime on drugs;
-Special allowance regime for some judicial titles and responsibilities according to the profession of surveyor for public safety inspectors, the responsibility allowance according to the craft for inspection officials of the party, the responsibility allowance in anti-corruption activities in the public security people...;
-Mode, special policies for the investigating force, wanted criminals in public security people;
-The regime for officers, the police force soldiers direct people management jobs, education, health care, and fighting with HIV/AIDS-infected objects;
-Incentive allowance, accountability for teachers, educational managers in the market brought in cultural, public security people;
-Regime of incentives for lower officers, officers, soldiers in the people's public security police;
-Special allowance regimes and specific support for the Allied intelligence;
-Management of detention allowances, institution, the school brought; detention management allowance, House of the custody of the Ministry of public security;
-Regime responsible for protecting secrecy code;
-Policy regime for duty in force K, C;
-Fostering mode for the officers and soldiers serving to protect the International Conference held in Vietnam, to protect the country's major holidays, public holidays, traditions;
-The Special allowances for the security police force under the provisions of the law.
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 identification number of the tax exemption, reduction reduction procedure records prescribed in point 1, point 2 A of Part IV of Section circular No. 84/2008/TT-BTC. The heads of police prefectures, the central cities, estimating the level II review, out decides to reduce taxes and take responsibility for his decisions.
III. TAX REGISTRATION, TAX DEDUCTION, TAX, TAX, TAX 1. The registration tax, tax deduction, tax declaration, tax and personal income tax for income from wages, the wages of tax payers in the bodies, public business units have the currency Department of the Ministry of public security was established by decision of the Ministry of public security in each particular case as follows : 1.1. Tax registration tax payers in the organs, the armed forces units and business units have currency in the Ministry of public security is temporarily not sign tax.
1.2. Tax deductions
a) agencies, direct unit pays the income tax deduction is responsible for personal income and remitted on account of the budget of the unit. The public security Department, central cities, level II estimation units directly collect and aggregate personal income tax amount of the subdivisions and filed into the State budget.
The tax deduction for income from wages, the wages are made monthly. Based on the taxable income from salaries, wages, and the nature of salary, wages actually paid for the tax payers; pay units made computers temporarily reduced background for tax payers, people depend upon each person's registration. On the basis of the remaining income and value-added tax progressive expression in circular No. 84/2008/TT-BTC, the agency pays the income tax calculation, tax deductions and withholding tax was deducted to the State budget.
The case Agency, units have generated the income paid to individuals outside to make tax deductions at source according to the instructions in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance, namely: agencies, units of the pay, 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 who has the tax code and the individuals belonging to the Ministry of public security.-20% deduction on the income applicable to individuals without tax code.
Agencies pay the earnings were tax deductible according to the instructions on the right evidence from tax deductions according to the requirements of the individual being deducted. The tax authorities have a responsibility to provide to the Agency, the unit charged to the income certificate from the personal income tax deductions according to the form (form No. 17/ACCOUNTING boards attached to circular No. 84/2008/TT-BTC of the Ministry of Finance).
b) beginning of the year, the slowest is 31/1, individual tax payers must enumerate, 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 case there is a change in the dependent must then declare again.
The case of tax payers who have in common 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 tax payers and other tax payers have collectively dependent must foster the open scene, the deductible would be penalizing violations under the provisions of the law on tax administration.
The only tax payers must file a register, certified by the Agency, the governing officials and no proven record of people depend, at the same time responsible honesty when declared.
1.3. a tax) monthly, the unit pays the payable income tax was deducted up financial institutions.
b) quarterly, at the latest on October 30, the start of the next quarter, the public security Department, central cities, the estimation level II to file personal income tax number of the units and subdivisions in the State budget through an account at the State Treasury , the city where the trading unit.
c) Ceases in the slowest is 30 March of the following year, on the basis of settlement currency lodging tax, public security provincial city in Central, level II estimation units are responsible for determining the total individual income tax payable, the number was filed and filed off numbers also must submit to the State budget.
1.4 tax a) Individual tax payers do not have to file tax;
b) units to pay income, make tax instead of the individual and the general settlement reports total tax deducted during the year according to the tax guide for income from salary, wages applies to income paid unit along with the report of annual budget with the superior authority to the Ministry of public security. c) case when addressing personal income tax payment 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 into the State budget.
d) profile tax declaration, tax, payment of income units prescribed about storage preservation mode, archive accounting documents and reports for the tax level on each level to the Ministry of public security. 2. The lower officers, officers, employees, employees working in State enterprises, public interest activities, security companies in the public security forces and units not subject to the provisions of section I of this circular to make tax registration, deductible VAT tax settlement, scene tax refund, according to the guidelines in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance.
IV. IMPLEMENTATION of this circular are effective from the date of 01/01/2009. Other content related to income from wages, the wages are not outlined in this circular, then follow the instructions in circular 82/2008/TT-BTC dated 30/9/2008 of the Ministry of finance.
The Ministry of public security system manual forms reports tax declaration, tax declaration; the Guide, check out the Declaration, pay tax and personal income tax systems in the organization unit in the public security of the people In the process if there are difficulties, obstacles and propose timely reflect the units of the Ministry of finance and the Ministry of public security to study , resolve./.