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Private 29 /TC-TCT: Manual of the Resolution of the Standing Committee of the National Assembly and the Government ' s decree on the addition of the income tax ordinance to high-income people.

Original Language Title: Thông tư 29/TC-TCT: Hướng dẫn thi hành Nghị quyết của Uỷ ban Thường vụ Quốc hội và nghị định của Chính phủ về việc bổ sung Pháp lệnh thuế thu nhập đối với người có thu nhập cao

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FINANCE MINISTRY
Number: 29 /TC-TCT
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, April 1, 1993

IT ' S SMART

OF THE FINANCE MINISTRY

The Guide to the Resolution of the Standing Committee of the National Assembly and the Government ' s decree on the addition of the income tax ordinance to high-income people.

The base in France the Income Tax Command for High-Income People was approved by the State Council on December 27, 1990;

The National Standing Committee's 32/NQ-UBTVQH9 Resolution on 10 March 1993 of the Standing Committee of the National Assembly "on the addition of the Income Tax Ordination to High-Income People" and Decree of 16-CP on March 23, 1993 of the Government rules regulatory details. The resolution is above.

After the unification exchange with the Ministry of Construction, the Ministry of Finance directed the implementation as follows:

I-SCOPE APPLIES

1. The income tax object:

Individuals who settle in Vietnam, not register for home sales, but have a home sale along with the transfer of ownership of that home, which has income, are required to pay income tax on the State Budget.

The home of the household sold the house, transferring rights to the property of the legal property to the home and the right to use for the land of many, the taxpayers who are the owners of the household and the right to use the land.

2. Tax income:

The income of the income tax is not regularly due to the sale of the house along with the transfer of the right to the household, which is the difference between the sale price and the cost of the house attached to the property rights of that house; these include:

The building itself.

The house was purchased due to the state's policy of price.

The buyer of another.

The house is entitled to inherit, the house is awarded.

Other types of houses were allowed by the French to sell their homes along with the transfer of land rights.

The price and price of capital is defined as follows:

a. The sale price: is the actual payment price between the buyer and seller at the time of the sale along with the transfer of the ownership of that home. In the case of the buyer, the actual seller does not correct the actual price (lower than the minimum price) that is calculated under the minimum price panel issued by the Ministry of Finance and the Ministry of Construction periodically (accompanied by this Smart at a minimum price).

b. Capital prices: which is the actual cost to build or buy a home, the cost of paying for the admission of land (land fee, pre-book fee ...). Cost of repair, renovation, upgrade, and other reasonable, valid expenses (if available).

Taxable income is defined in the following formula:

For the building itself:

Taxable income

=

Actual sale prices

-

Housing construction costs and adoption of land use (if any)

+

Upgrade expense expense (if available)

+

Pre-book fee, land fee (if available)

For the land purchased from the home price or acquisition of others.

Taxable income

=

Actual sale prices

-

The cost of paying the recipient of the authority to use the land

+

It's a waste of money.
(if any)

+

Repair expense, renovation (if available)

For the land to inherit the inheritance,

Taxable income

=

Actual sale prices

-

At the cost of the house at the time of the inheritance,

+

Repair expense, renovation (if available)

+

It's a waste of money.
(if any)

In it:

Construction costs are calculated at the cost of building the Ministry of Construction at each time.

The cost of buying houses is calculated according to the actual price of purchase on the home purchase agreement. The case of valuing the purchase price is higher than the actual price taken at a minimum price issued by the Ministry of Finance and the Ministry of Construction;

The value of the house at the time of the inheritance was inherited at a minimum price issued by the Ministry of Finance and the Ministry of Construction;

The cost of renovation, upgrade, repair (if any) is defined on a reasonable, valid cost basis.

Land types were built, purchased, preceded by 1 April 1993, which were originally determined by minimum price at the time of April 1, 1993 (including house prices and land use prices).

The pre-order fee, the land fee specified on the basis of actual money inscribed on the receipt, bills to collect money due to the authorities to collect fees, collect the allocated tax.

3. Income due to the sale of the house along with the transfer of the land using that home is not subject to the prescribed income tax in this Information included:

The income by the home sale and the transfer of ownership of the property is owned by the business object of the organizations, the individual who registers the business, the brokerage in the purchase of the house, for rent. These jobs are taxed according to the public business, commerce, services.

The income is due to the home sale and transfer of the home use of the state-owned enterprises, of the career administrative agencies, of the armed forces and of the unions that receive the funding of operations from the State Budget.

II-BASE AND METHOD OF TAXATION:

1. Tax base:

The income tax base on income due to the sale along with the transfer of ownership of the home land is taxable income and tax.

Taxable income by regulation at Point 2-Section I of this privacy is the income in each house sale along with the transfer of ownership of that home.

In the home case, the land has the right to own and the right to use the legal right of many (which is recognized by the law) the taxable income is determined on the basis of the total number of income divided by the part for those with legal rights to serve as a tax base.

The income tax is calculated by the Vietnamese currency. For home-selling cases with the transfer of the right to the use of the land, which is paid in foreign currency, gold or artifacts are attributed to Vietnam money as a tax base. The foreign currency was calculated by the Bank of the State Bank; gold and artifacts were calculated at market prices at the time of the house sale and the transfer of ownership of the land.

The tax rate on income due to the sale of the house along with the transfer of land use is applicable under the partial exponentiation Schedule, stipulated at Article 7, the 16-CP Protocol on 13 March 1993 of the Government.

2. Tax method:

The tax-based income tax is calculated according to the partial exponalization. Total tax money must be submitted by total tax rates in the tax steps of each part.

For example, income tax revenues 18,000,000, the income tax is calculated as follows:

To 1,800,000 copper = not to pay taxes

On 1,800,000 copper to 3,800,000 copper tax rate 5%

The tax must submit to this section:

(3,800,000,000,000e) x 5% = 100,000

On 3,800,000000 to $9,500,000m tax rate of 10%.

The tax must submit to this section:

(9,500,000e) x 10% = 570.000e

Over $9,50,000m to 18,000,000000 tax rates 15%

The tax must submit to this section:

(18,000.000e-9,500,000e) x 15% = 1,275,000

The total tax rate must be:

1,945,000e = (100,000 + 570,000 + 1,275,000).

To simply calculate the income tax calculation for the specified income at this Smart is calculated according to the following statement:

Master

Taxable income per birth

Tax rate (%)

Income tax number must submit

1

That's 1,800,000000.

0

0

2

It's over 1,8000.000.

-3,800.

5

TNCT x 5%-90.000

3

3,800,000m.

-9,500.

10

TNCT x 10%-280,000000

4

9,500.

-$19,00,000m.

15

TNCT x 15%-$755,000m

5

$19,000,000m.

-$28,000,000m.

20

TNCT x 20%-1,705,000

6

$28,000,000m.

-50,000,000m.

30

TNCT x 30%-4,505,000

7

50,000,000m.

60

TNCT x 60%-$19,505,000

In it: TNCT sign: Tax-borne income

According to the example on taxable income of 18,000,000

The tax money must be:

1,945,000e.

III-PRESCRIP INCOME TAX

1. The sale of the house along with the transfer of the right to the ground:

Every single person who sells the house along with the transfer of the right to use the land has to be fully prescribated with the necessary paperwork regarding the sale of the house along with the transfer of the right to the use of the land with the tax authority, including:

House area, house type; land area (including home soil) attached to that house;

The origin of the land (the self-built, acquisition, inheritance ...) and the paper copies confirm ownership, the right to use;

The number of people with ownership, the right to use legally;

Total value of capital, value for sale;

The contract buys the house and transfers the right to land.

(The manifest table according to the attachment template)

The manifest was carried out within 10 days, since the date of the sale along with the transfer of the right to the use of the land.

2. Blisters income tax on State Budget:

After receiving the seller's manifest along with the transfer of the use of the land, the local tax agency sends a tax handle on the seller's testimony, locate the house, land; house area, land area, home level ... Based on the affidavit, the number of checks, the house price, transfer of the minimum land use; the tax department does the inspection, which determines the sale price, capital price, taxable income, the income tax must submit, have the signature signature of the Tax Expenditures Chief Or tax chief in front of the local book.

Based on the tax agency's calculations, the seller's transfer of land rights must submit a full amount of tax on the NSNN within 30 days of the date of the sale, transferring the rights to the land.

The tax money is filed into the local State Treasury in the locality where the income is taxable, corresponding to the type of rank of the NSNN target attributable to the income tax.

III-REDUCTION, EXEMPTION FROM INCOME TAX

1. The object is reduced, exemption from income tax:

a. income tax exemption:

Cases of family rationalization, or due to the difficult circumstances required to sell the house along with the transfer of ownership of the land.

Other instances of moving the family to another, due to moving on to other places, to build new economic zones, move the family to the other to live, having to sell their homes along with the transfer of their rights to the land.

b. reduced tax:

Families of the family are in the policy; the wounded family, the martyr, the family with the means of the sale of the house along with the transfer of the right use of the land, which has taxable income.

The household had difficulty with a sudden cause of disasters, such as storm floods, fires, sudden accidents; due to poor health, the long illness required to sell the house along with the transfer of the right to the household, which had taxable income.

c. Level, decrease:

The waive, tax cuts are only to be considered for a single exemption or tax reduction as part a, b of this 1 Point.

The base is at the difficulty level of households in order to consider the corresponding tax rate reduction rate, but the maximum decrease is no more than 50% of the tax required to submit.

2. Procedal and jurisdiction, lowering taxes:

Individuals in the area are given a waive, reducing the tax must make the procedure a record of income with the tax authority; at the same time as an application for free, tax relief (according to the attached template) states the reason for free, reducing the amount of tax waive, down.

Free, tax relief: for employees workers who must have the confirmation opinion of the management of the public employees; for the people must be aware of the People's Committee, township, and Tax Expenditures where the seller is located.

The procedure for free, reducing the specific regulation is as follows:

a. Free tax:

For the case due to family rationalization, or due to the move of work, moving accommodation elsewhere (in or outside the locality) must sell the house along with the transfer of the right to use that house to buy or rebuild another home that has full opinion. of the governing body, the local government, and the proof that there was only one house and sold for the first time, was exempt from the tax.

To the home case with the land attached to that house, the legal inheritance of the many people who are sold houses along with the transfer of the right to use the land to buy, rebuild the other house that the seller has the legal claim to the legal inheritance. confirmed by the government and the Local Tax Branch, which is tax-exempt.

b. Tax down:

For the case of tax relief: the base on the selling manifest with the transfer of the right to that house, the local government's confirmation tax, the agency's governing body, the tax cuts, the tax detail's opinion. locality; the tax reduction is processed as follows:

For the family of the policy, the family of the wounded soldiers, the family with the way the revolution was reduced by a 50% unity tax;

For the family with a sudden difficulty of breaking up: due to the disaster, fire, sudden accident, poor disease, long-term illness, the difficulty level and the amount of money spent on the above needs to reduce the corresponding tax rate but not more than 50% of the taxes. You have to

Jury of immunity, tax cuts were decided by the local tax minister.

IV. BREACH OF VIOLATION AND REWARD

1. violation of violation:

a. To the taxpayer:

Every individual with tax evasion, undeclared, non-honest, non-true declaration, extension of the tax filing, in addition to filing enough tax dollars in accordance with the provisions of Article 21 of the Ordinal Tax Ordination of the Income Tax. At the height of the Government's October 18, 1992 Government Resolution on 18 October 1992 of the Government "on the violation of the administrative sector in the tax sector" and the Fourth TC/TCT on 24 February 1993 of the Ministry of Finance, guidelines for the implementation of the above decree; in particular:

Fines of between $100,000 and 500,000 for the prescribation of income after 10 days (since the sale of the house) or opening of the tax authority ' s provisions.

Fines from $50,000 to $400,000 for the first violation, from 400,000 to 800,000 coins for the second violation, reached 1,000,000 if there was severe condition for the violations; there was not a full program of evidence from documents related to the incident. sell the house, determine the sale price, the capital price that determines the income tax income.

Fines for tax evasion behaviors are as follows:

First violation: penalty.

Second violation: double penalty.

Third violation: three times.

In cases of severe violations, the first violation can be fined between two and three times the tax fraud.

The case extends the tax rate deadline (after 30 days from the day of the sale; and every slow day is fined 0.5% (five per thousand) the amount of the charge is slow.

b. For tax cadres:

Tax cadres and other individuals take advantage of the authority to take advantage of, embezzled taxpayer money; lack of responsibility or intentionally misprocessing taxpayers then the person must pay enough tax on the State Budget; compensated for the person with damage and treatment. Article 24 of the Ordinal Tax Order Income for High-Income People.

2. Ken reward:

Organizations, individuals with the public to detect violations of income tax on regulatory income at this level, depending on the property, the extent of the incident, the amount of tax discovered and the tax return tax on the State Budget, the Finance Ministry will be rewarded. with money according to the regulatory regime.

V-THE ORGANIZATION.

1. The organization of non-regular income tax on income due to the sale of the house along with the transfer of land use is assigned to the tax collection before the phone of the local tax departments to carry out the inspection, which charges the fees and tax collection. Income. The tax department is responsible for the tax collection process and the income tax on the sale of the house along with the transfer of the right to that house, to secure, to check against each other, against tax revenues.

2. The tax authority on the most common mandate guide individuals in the income tax filing carried out the prescribed tax filing by regulation at the 16-CP Decree on 23 March 1993 of the Government and this Information.

3. The committee of the townsfolk, the commune, the state governing body and the authorities are responsible for coordinating and facilitalation of the tax authority that collects enough tax funds that arise into the State Budget.

4. This message came into effect on 1 April 1993.

In the course of execution, if there is a problem with the problem, the local government, the Ministry of Finance, is reflected in the Treasury Department.

THE TAX DEPARTMENT ...

Tax detail ...

THE SOCIALIST REPUBLIC OF VIETNAM.

Independence-Freedom-Happiness

INCOME TAX FILING

(On non-regular income due to house sales
With the transfer of the right to the ground.

They, the name. Male, female ...

The identity of the population ... due to ... on the day of ... month ...

Permanent residence ...

It's the owner of the house ... the street ... the department of land ... the township ...

District (District) ...

Now we sell the house and the use of the land to you ... to prove the population ...

The day ... the year ... the year ... Permanent residence ...

Home Source

Self-building XD license ... dates ... months ...

Five ... due to ... grade.

Buy ... The day ... the year ... your year, you ...

Inheritance,

For the day ... of your ... five ... years ... of your ...

The other source is ...

....................

The house was in front of ... The receipt of the ...

Home type:

The villa.

The collective (condomed)

The tall house. The number of ...

Temporary home.

Note: The empty squares of which type of house mark x into the corresponding empty box: For example: the buyer: + Buy

Floor area ... square.

In it:

DT floor 1 (ground) ........m2

Nt ... 2.

-... square.

-... square.

I'm sorry.

-... square.

The land area is used by the sale of the house ...

including:

Home to home ... square.

The soil builds constructs.

The land is empty, the land is empty.

TT number

Content

Home seller ' s manifest share

Note

Foreign currency, gold gold (gold only)

Vietnam Money

Vietnam Money

1

2

3

4

5 = 3 + 4

6

1

Home sales price and transfer of land use

Note the price of gold, the foreign exchange rate

In it:

-The SD.

2

Capital Price

-Yeah.

-Yeah.

-Yeah.

-Yeah.

3

Taxable income

4

Tax must be filed

Confirmation of the testimony of UBND.
(communes)
(Sign, stamp)

The date ... the month ...
Declarer
(Sign, copy them names)

TAX AUTHORITIES.

I-PLACE OF HOUSE, LAND AND AREA

1. The retailer is:

Land in position (1, 2, 3, 4)

Street type, neighborhood (type 1, 2, 3, 4)

Urban Type (I, II, III, IV, V, town)

2. Home area.

In it: floor area 1. M2

-Two. M2

-That's right.

-I don't know. M2

3. Land area attached to the sale of the house

Include:

Land built on it.

The land of XD works on it.

The land is empty, the land is empty.

II-TAX RETURN

TT number

Content

Foreign currency, gold gold (gold only)

Vietnam Money

Vietnam Money

Note

1

2

3

4

5

6

1

Home sales price and transfer of land use

Note the price of gold, the foreign exchange rate

-Home.

-The right to land.

2

Capital Price

-Yeah.

3

Taxable income

4

Taxes must be filed under the Ordinal Order

5. Tax number is exempt from ...

The day ... the year ... the year ...

6. All The tax rate must be filed (4-5).

The date ... the month ...

Check Officer

(Sign, copy them names)

The date ... the month ...

Tax handle

(Sign, copy them names)

Day ... month ... the year ...

Chief of the tax authority.

(Sign name, stamp)

THE SOCIALIST REPUBLIC OF VIETNAM.

Independence-Freedom-Happiness

The date ... the month ...

APPLICATION FOR FREE, INCOME TAX

(On non-regular income due to home sales along with
The right to the right to use the land.

Dear: ...

The name ... Male, female ...

The identity of the population ...

Class of days, months of ... years ... five ...

Permanent residence.

Selling the house along with the transfer of land rights with a number of houses.

Street ... It's a lot of land. The Main Address ...

Communes of the ... District (district).

The city.

The amount of tax must be filed under the regulatory regime.

Now, here's the offer ... for the exemption from the income tax.

The reason for your immunity ...

.................

.....................

The file is attached to:

Merchant card, family ID.

With a family with water.

The decision to move the business, the passports, the passports.

New home purchase or house construction.

Confirm and offer the local UBND or the governing body.

(Sign name, stamp)

Local Tax Branch confirmation

(Sign name, stamp)

Single person

(Sign, copy them names)

HOUSE PRICE PANEL, TRANSFER PRICE USE OF STANDARD LAND
MINIMUM

(The Executive Board is 29-TC/TCT on April 1, 1993).

1. Home Price:

House prices are defined for each house level, based on the average construction price of the local market.

The identification of the base type is specified at point 1, 2 parts I W/LB/TT Group of the TC-XD Federation TC-XD UBVGNN-TZE on 30-9-1991.

The method for determining the price of home as follows:

For the newly built house:

Gn = Sd x Gx

It's house prices.

Sd is an area of construction.

Gx is the building minimum standard of house construction: copper/m2 construction.

The construction area does not differentiate the main area and side area

(see number 1 appendix 1: The new building minimum standard table: 1000 đ/m2

For the old house:

Gn = SD x GX x H + Ct

H is the number that determines the rest of the house.

Ct is the additional cost, renovation ...

2. Power transfer price:

Land-based transfer prices are defined for each land, based on the price of medium-based reality on the local market.

The classification of the land at the provisions of the Fourth WB-LB-TT (30-9-1991).

It is divided into three regions: the Delta, the Middle East.

Split up:

Communes, towns, towns.

Rural land.

The municipality is divided into five municipalities by appendix 3.

For the newly formed urban types, which have not yet been included in the urban ranking list, the temporary arrangement is as follows:

Municipalities where the headquarters of UBND are classified as type IV.

Other municipalities (except town) rank the V-type municipality.

Town.

Land-based classification: central, central, urban area.

In each area the land is divided into four land divisions: Special Class (A); High Class (B); medium class (C); low rank (D).

In order to ensure the transfer of the right to the actual location of the body, it is associated with the ability to give birth, the value to be used in a position. On the basis of the standard minimum price transfer (see 2 appendix 2) using the computiated coefficient at point 3, section A, section II Digital 07-LB-TT on 30-9-1991. (K):

-Location Location (K1):

System 1 to 1.5

-Business benefits (K2):

System 1.2 to 2.

-In alleyways (K3):

" 0.6 " 0.8%

-The road to the road (K4):

" 0.4 " 0.6.

-Unfavorable business, living (K5):

" 0.5 " 0.7

-The mountain town (K6)

to 0.4

-The municipality of the Middle East (K7)

" 0.8%

-The municipality of equals (K8)

" 1.0

-Sea Ven Sea (K9)

" 1.1

The tourist resort, vacation (K10) adds 0.4.

For many different owners, the following system applies the following system to calculate the transfer of land rights:

Home

Number of floors

1

2

3

4

1 floor (ground floor)

1

2 floors (Floor 1)

0.7

0.3

3 floors (Floor 2)

0.7

0.2

0.1

4 floors (3rd Floor)

0.7

0.15

0.1

0.05

For the home from the fifth floor (4th floor) it is not charged with the transfer of land rights.

Power transfer valuation method:

Gcq = Sd x Ge x H

Gcq is the transfer price for land use.

It's a land area for use.

The Ge is the minimum standard for use: 1000d/m2.

H is the exchange factor.

Base at home to minimum standards table and land use in appendix 1, No. 2 (accompanied). UBND provinces, cities that issue house prices, transfer prices for other land, adjust the types to suit the actual price of the local, but are not below the minimum standard price.

APPENDIX 1

NEW BUILDING MINIMUM PRICE PANEL

DV: A thousand feet. 2

Areas

Villa (Class)

Home (level)

I

II

III

IV

I

II

III

IV

The city of Hanoi.

1.100

1.200

1.400

2.000

900

800

550

400

Ho Chi Minh City

1.200

1.500

1.600

2.000

1.000

900

550

400

Secondary municipalities

1.100

1.100

1.200

2.000

800

700

400

300

The North

900

1.100

1.100

2.000

800

700

400

300

The Southern Ministry.

1.100

1.200

1.300

2.000

1.000

900

450

300

The Middle East

1.100

1.200

1.300

2.000

900

700

450

300

The mountains.

1.100

1.300

1.200

2.000

1.000

800

400

250

APPENDIX 2

THE MINIMUM STANDARD PRICE RATE TRANSFERS LAND

Unit: 1000d/m 2

Land area.

Territories

Land

According to the city level.

I

II

III

IV

V.

1

2

3

4

5

6

7

8

A

4.600

2.600

1.600

800

600

Plain

B

2.700

1.950

1.200

600

450

-

1.800

1.300

800

400

300

D

900

710

560

280

210

Center

A

-

-

1.000

560

400

The Middle East

B

-

-

750

420

300

-

-

-

500

280

200

D

-

-

350

196

140

A

-

-

500

300

200

The mountains.

B

-

-

375

225

150

-

-

-

250

150

100

D

-

-

175

105

70

A

2.160

2.000

1.000

600

300

Plain

B

1.620

1.500

750

450

225

-

1.080

1.000

500

300

150

D

Central to Central.

A

800

400

100

The Middle East

B

600

300

75

-

400

200

50

D

280

140

35

A

400

300

80

The mountains.

B

300

225

60

-

200

150

40

D

140

105

28

A

900

600

600

400

200

Plain

B

670

450

450

300

150

-

450

300

300

200

100

D

300

250

200

140

70

Internal

A

400

300

60

The Middle East

B

300

225

45

-

200

150

30

D

140

100

25

A

300

200

40

The mountains.

B

225

150

30

-

150

100

20

D

100

70

15

Outside the metropolitan area.

A

140

B

100

-

40

D

15

Annex 3

TABLE OF AGGREGATION OF VIETNAMESE MUNICIPALITIES

Type I

28.

59.

1. Ho Chi Minh

29.

60.

2. Hanoi

30.

61.

II. Type II

31.

62.

3. Da Nang

32.

63.

4. Hai

33.

64.

5.

34. High Leader

65.

6. Need Poetry

35.

66. Laos Cai

7.

36.

Vector Type V

III. Type III.

37.

67.

8. Nha Trang

38. Xin'an

68.

9.

39.

69.

10.

40.

70.

11.

41. Tea.

71.

12. Long Trang

42. Three.

72.

13.

IV. Type IV.

73.

14.

43.

74.

15.

44.

75.

16.

45.

76.

17.

46.

18. Phan Device

47.

19.

48. Shanxi

20.

49.

21.

50. Ninh Ninh

22.

51. Kon Tum

23.

52.

24.

53.

25.

54.

26.

55. Tall By

27. Phan Rang

56.

57.

58.

Updating

(signed)

Phan Van