Mã số thuế cá nhân là gì? Mã số thuế cá nhân dùng để làm gì?

What is a personal tax code? What are the benefits of having a personal tax code? What is the personal tax code used for? When to register for a personal tax number? Failure to register personal tax code for employees is sanctioned? Dossiers and procedures for personal tax identification number registration?

Paying taxes is the duty and right of every citizen to contribute to the common development of the country. The regulations related to taxes and fees all ensure the principle of fairness, in accordance with the income and financial conditions of each citizen. One of the taxes that must be declared and paid is personal income tax, accompanied by a personal tax identification number. However, not everyone understands what a personal tax code is and what is it used for?

1. What is a personal tax code?

To be able to answer this question, you first need to grasp a few basics:

Personal income tax is an amount that income earners must deduct part of their salary, or from other sources of income, into the State budget. This is the duty and right of each citizen to contribute to the prosperous development of the country. Understanding the law and complying well with the provisions of the tax law is one of the ways to save tax costs for yourself effectively.

– Personal income tax motivates a part of an individual’s income, demonstrating the specific obligations of citizens to the country. Citizens who enjoy the country’s achievements such as infrastructure, social welfare, security and order… are also obliged to contribute part of their income to society through paying taxes.

– Personal income tax is built on the principle of fairness and ability to pay taxes: people with low incomes do not pay taxes, people with high incomes pay more tax, people with the same income but with different circumstances Tax rates are also different. Paying personal income tax also contributes to reasonably reducing the disparity between population classes.

Therefore: Individual tax code is a unique tax code for the purpose of declaring all income. The registration to issue a personal income tax identification number is done at the income-paying agency, or at the tax office.

2. What are the benefits of having a personal tax code?

Being counted as a family deduction for dependents, tax deductions, tax reductions, tax refunds, etc. These are some of the benefits for people with personal tax codes, specifically as follows:

Calculated deduction for family circumstances for dependents

First of all, when calculating personal income tax, if you have a tax code, you will be able to reduce your family circumstances, in which you will be able to deduct VND 9 million a month and VND 3.6 million a month for one person. dependents (parents, children, spouse, etc.)

10% personal income tax deduction

see more: Are overtime and overtime wages subject to personal income tax?

Persons with personal tax identification numbers are temporarily withheld from 10% personal income tax when they have current incomes of over two million dong for a time from providing services that the individual does not sign a labor contract with. Note that every time you have a “current” job, you must request tax withholding documents and keep all these documents to make tax finalization or tax refund.

Get tax relief if you suffer from a natural disaster, fire, unexpected accident or serious illness

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This means that you will receive a tax reduction if you suffer from a natural disaster, fire, unexpected accident or serious illness. Those who have a personal tax code, the tax authority will be able to give a free tax guide

Personal income tax refund if overpaid

If the amount of tax withheld monthly is more than the amount of tax you actually owe, then under tax law, you will get a refund of the overpaid tax in cash when you have a personal tax identification number.

Fast and convenient tax services are provided.

3. What is the personal tax code used for?

Individuals with regular income will be given a unique code by the tax authority to declare income. This number is the personal income tax number. So how is the personal tax code used:

Personal tax identification numbers help tax authorities identify and identify taxpayers. Therefore, different individuals will have different tax codes.

see more: The latest personal tax code registration form in 2022

For earners, the personal tax code is a way for them to show their responsibility to the state and country where they live. Paying personal income tax through owning an individual tax code will help them feel that life is truly meaningful to the community.

4. When to register for a personal tax identification number?

According to Article 27 of Decree No. 65/2013/ND-CP stipulating policies on personal income tax management, according to which: Individuals with taxable income need to register for personal tax identification numbers to Tax authorities issue individual tax identification numbers to them and to each dependent who is entitled to family deduction.

Organizations/individuals paying taxable income need to register for a tax identification number in order for the agency to issue a tax code. In case income-paying organizations and individuals have been granted a personal tax identification number before the effective date of this Decree 65/2013/ND-CP, they can continue to use the issued code.

Individuals or organizations are required to register for personal income tax, including:

Individuals and organizations paying income:

Organizations, companies/enterprises and business individuals, including dependent branches, have legal status (legal status recognized by the state for a viable organization or individual, operate independently and, importantly, take responsibility for actions before the law.)

Political organizations

International and foreign organizations operating in Vietnam

see more: Dossiers and procedures for registration of the latest personal tax code

An individual is a person whose income is subject to personal income tax

Individuals – people who can earn income from production and business activities, including agricultural households, are not exempt from personal income. In this case, the individual registers for personal income tax and receives a personal income tax identification number.

Individuals earning income from monthly salary including foreigners who are working for foreign enterprises but in Vietnam.

Individuals with real estate transfer activities

5. Failure to register personal tax identification numbers for employees will be penalized:

You understand that paying PIT is something sacred, it is the duty and right of every citizen. And since it’s an obligation, you need to take it seriously. So, if you don’t register for a personal tax code, what are the penalties for not having a personal tax number.

Article 7 of Circular 166/2013/TT-BTC has very clear provisions on the laws related to the act of not registering a personal tax code as follows:

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Submitting tax registration dossiers beyond the prescribed time from 1 to 10 days will be subject to a warning.

Submitting a tax registration dossier beyond the prescribed time limit within 30 days will result in a fine ranging from VND 400,000 to VND 1,000,000 depending on the extent and whether there are mitigating circumstances or not.

see more: Is income from loan interest subject to personal income tax?

If the tax registration dossier is submitted within 30 days, the fine will be from VND 800,000 to VND 2,000,000.

In short, for the act of not registering a personal tax code, there will be two penalties: a warning and a fine. In the fine level, the employee will be subject to a maximum fine of 2 million VND, this fine is calculated according to the number of days of late registration of the tax code.

6. Dossier and procedures for personal tax identification number registration:

6.1. Dossier for registration of personal tax code:

The application file for registration of an individual tax code is specified in accordance with Circular 95/2016/TT.BTC in Article 7, whereby the registration dossier is divided into two specific subjects as below:

For individuals submitting registration dossiers at tax offices:

Tax registration declaration

Notarized copy of identity card/citizen identification card

If the individual does not have Vietnamese nationality, the copy of the identity card must be replaced by a valid passport.

For individuals filing at an income-paying agency

see more: Correcting incorrect information when registering a personal tax code

Authorization documents

Personal papers such as notarized copy of identity card, valid passport for foreigners and still valid.

6.2. Procedures for registration of personal tax identification numbers:

There are many ways to register for a personal tax code, you can register for a personal tax number online or register for a personal tax number yourself at tax collection agencies. Most users now choose to register online because they can easily look up their personal tax code simply and quickly, even check their personal tax code without spending much time. Registration procedures are divided into 2 main forms:

For registration at tax authorities:
Dossier for registration of personal tax identification number at tax offices are usually paper documents. To register you need to go through 3 steps as below:

Step 1: Individuals prepare registration documents with all required documents.

Step 2: Tax registration information is aggregated into the tax registration declaration by the enterprise. The standard tax registration form has the form No. 05-DK-TCT (in this declaration, there will be specific instructions for accurate information).

Step 3: Receive and notify the results: the application for registration of a personal tax code will be received and stamped as well as the time of receipt of the application.

For online personal tax code registration:
You can understand that to complete the procedure for registering a personal tax code or how to register for a personal tax number online, in this case, you need to go through 2 steps:

see more: How to calculate the amount to be refunded and the procedure for personal income tax (PIT) refund

Step 1: Access the website of the General Department of Taxation through the link: http://tongcucthue.org/. You need to declare the information on the tax registration form and submit the documents in your file (all compressed electronically). After successful registration, you can completely look up the personal tax code of the General Department of Taxation, extremely simple and convenient.

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Step 2: The General Department of Taxation receives information and announces the results of declaration.
The General Department of Taxation will notify the results by sending the results to the email address provided by the declarers in their records. Normally, this process will take place within 3 days from the time the application is received. Some information you need to pay attention to:

Scenario 1: eligible to receive a personal tax identification number issued by the General Department of Taxation, you will receive a notice according to form 06/TBTĐT about agreeing to accept the registration and specifying the time to return the results.

Case 2: The dossier is not eligible to proceed with the issuance of a personal tax code will still receive a notice under form 06/TBTĐT, but this is a notice about the application’s disapproval and send additional information to personally complete the profile.

Above is the procedure to register for a personal tax code, actually not too complicated, you just need to do the application and transfer all the information as I instructed.

* Personal tax identification number registration form and instructions for recording

For the individual tax identification number registration form, as mentioned above, form 05-DK-TCT is the most standard form today. (see image above). An individual identification number registration form will consist of two parts: the part for the tax authorities to record and the part for the tax code registrant to write.

The section for tax authorities has a footnote below, the tax office will write 2 items: the date of receipt of the declaration and the tax code.

see more: How to calculate personal income tax for 13th month salary and Tet bonus

The section for people who do register for personal tax identification numbers: is the information declaration sections:

Full name of person applying for tax identification number

Date and month of birth

Sex

Nationality

Residence address, contact address…

The address of the income paying agency at the time of registration.

Below is a table of instructions on how to write a personal tax code registration declaration form:

see more: Form of personal income tax finalization declaration 02/QTT-TNCN

What is a personal tax code: Instructions on how to declare and register

Where to submit the application for registration of personal tax identification number

Here are some places to apply for tax identification number registration for individuals who file directly at establishments of tax authorities:

Tax Department where the individual is living: For example, if you are working and living in Cau Giay district, you can submit an application for tax identification number registration in Cau Giay district.

If you are a foreign individual who is using humanitarian aid money, you can pay it at the branch where that individual is living.

Individuals residing in Vietnam and working for wages for foreign organizations, companies or Consulates in Vietnam will pay at the Tax Department directly responsible for management.

Individuals who do not work in Vietnam but are residing in Vietnam will pay at the Tax Department directly managed.

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