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What is current income? How to calculate current income tax? The case of no tax deduction for people with current income? Procedures for PIT finalization on current income?

What is current income? Procedures for PIT finalization on current income? This is a number of questions many people have been interested in in recent times.

Legal grounds:

  • Circular No. 111/2013/TT-BTC of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND The Government’s CP shall detail a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax.
  • Circular 92/2015/TT-BTC guiding the implementation of value-added tax and personal income tax for resident individuals conducting business activities; guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of the Tax Laws 71/2014/QH13 and Decree 12/2015/ND- The CP shall detail the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amending and supplementing a number of articles of the Tax Decrees issued by the Minister of Finance.

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1. What is current income?

Currently, the current law does not specify what current income is, but it can be understood that current income is income, wages and salaries received from non-contractual revenue sources. labor, not on a regular basis. Article 2 of Circular 111/2013/TT-BTC stipulates the following taxable amounts:

Remuneration is received in the form of: brokerage commissions, commissions for sales agents; money to participate in scientific and technical research projects; money to participate in schemes and projects; royalties in accordance with the law on royalties; money to participate in teaching activities; money for participation in performing arts, culture, physical training and sports; service and advertising fees; other service fees, other remuneration.

2. Calculation of current income tax:

According to the provisions of Point i, Clause 1, Circular No. 111/2013/TT-BTC of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax. and Decree No. 65/2013/ND-CP of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax when calculating tax. current income.

  • Tax deductions and tax deduction documents
  • Tax deduction

Tax withholding is the fact that individuals and organizations paying income deduct the amount of tax that needs to be paid in current income of taxpayers before paying income, specifically as follows:

  • Tax deduction for other cases

Organizations and individuals that pay remunerations, wages and other payments to resident individuals do not sign labor contracts (guided at Points c, d, Clause 2, Article 2 of this Circular) or sign labor contracts. If the employee has less than three (03) months of labor with a total income of two million VND (2,000,000)/time or more, it is necessary to withhold tax at the rate of 10% of the income before paying to individuals.

  • In case an individual has only income that is subject to tax withholding according to the above rate, but the estimate of the individual’s total taxable income after deduction of family circumstances is not enough to pay tax, the individual must have income as a commitment (according to the form promulgated together with the guiding document on tax administration) and send it to the income paying organization for the purpose of the organization paying current income as a temporary basis for not deducting personal income tax. .
  • Based on the commitment of the income recipient, the income payer does not deduct tax. At the end of the tax year, the income paying organization still compiles the list and the incomes of individuals that have not yet reached the tax deduction level (in the form promulgated together with the guiding document on tax administration) and submits it to the tax authority. tax office. Individuals who make commitments need to be responsible for their commitments. In case of detecting fraud, they will be handled in accordance with the provisions of the Law on Tax Administration.
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Individuals making commitments under the guidance at this point need to register for tax and have a tax identification number at the time of commitment.

  • Deduction voucher
  • Organizations and individuals paying tax withheld current incomes according to the guidance in Clause 1, Article 25 of Circular 111/2013/TT-BTC need to issue tax withholding documents at the request of the withheld individuals. apart from. In case the individual authorizes the tax finalization, the withholding voucher is not issued.

3. Are income-earners authorized to pay income tax finalization to organizations or individuals?

Individuals earning incomes from salaries or wages authorize organizations and individuals to pay tax finalization income in the following cases:

– Individuals who only earn income from salaries and wages sign a labor contract of three (03) months or more at a unit and are actually working at the unit at the time of authorization for settlement, including school in case of not working for full 12 months of the year.

– Individuals earning incomes from salaries or wages sign labor contracts of three (03) months or more and have other additional incomes as guided in Item c.4 and c.5, Point c, Clause 2, This.

– Income-paying organizations and individuals only make tax finalization on behalf of individuals for the income from salaries and wages that individuals receive from income-paying organizations and individuals.

In contrast, point c, clause 2, article 26 of Circular No. Circular 111/2013/TT-BTC of the Ministry of Finance on responsibility for personal income tax finalization is as follows:

– Residents earning incomes from salaries, wages, and business are responsible for making tax finalization declarations if there is additional tax payable or overpaid tax amount, and request for tax refund or tax clearing in the tax period. next, except for the following cases:

– Individuals whose payable tax amount is smaller than the temporarily paid tax amount without request for tax refund or tax offset in the following period.

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– Individuals and business households with only one source of income from business have paid tax according to the presumptive method.

– Individuals and households that only earn income from renting houses or leasing land use rights have paid tax according to the declaration at the place where the house or leased land use right is located.

– Individuals earning incomes from wages and salaries, signing labor contracts of three (03) months or more at a unit but having additional current income in other places, the average monthly income in the year does not exceed 10 million VND. If the income payer has withheld tax at source at the rate of 10%, if there is no request, no tax finalization will be made on this part of income.

– Individuals earning incomes from salaries or wages, signing labor contracts of three (03) months or more at an unit, and having additional income from house rental or land use right lease with average revenue month in the year not exceeding 20 million dong has paid tax at the place where there is a house for rent, has the right to use the leased land, if there is no request, no tax finalization shall be made on this income.

4. Case of non-deductible tax for people with current income:

With regulations on withholding current income tax for current incomes of 2 million dong or more, it seems inadequate given the circumstances where workers have only one source of income from this current income. Therefore, the law provides for the following cases where employees are not subject to tax deduction:

  • In case an individual has only income in the group that is subject to tax withholding based on the above rate, but the estimate of the individual’s total taxable income after deduction of family circumstances is not up to the level of tax payment, the individual must have income as a commitment (according to the form promulgated together with the guiding document on tax administration) and send it to the income paying organization for the income payer to serve as a temporary basis for not deducting personal income tax.
  • Based on the commitment of the income recipient, the income payer does not deduct tax. At the end of the tax year, the income-paying organization still has to compile the list, as well as the current income of individuals who have not yet reached the tax deduction level (in the form issued together with the guiding document on tax administration). ) and submit it to the tax authority. Individuals making commitments need to be responsible for their commitments. In case of detecting fraud, they will be handled in accordance with the provisions of the Law on Tax Administration.
  • Individuals making commitments under the guidance at this point need to register for tax and have a tax identification number at the time of commitment.

Based on the above provisions, for an individual who has only one source of income subject to tax deduction, but when calculating the individual’s total taxable income after deducting his or her family circumstances, the taxpayer must not pay tax. tax can make a commitment to serve as a temporary basis and send it to the tax office, which has not yet deducted personal income tax on current income.

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5. Procedures for PIT finalization on current income:

5.1. Dossier of personal income tax finalization:

– Tax finalization declaration 02/QTT-TNCN (according to Circular No. 92/2015/TT-BTC);

– List of dependents (if any);

– Tax deduction documents (taken at the unit where you pay personal income tax in the year of settlement);

– Income confirmation letter from both places.

Then you submit: submit online via canhan.gdt.gov.vn and at the same time submit the hard copy to the tax authority. (or you can file in person if your tax office still accepts hard copies).

5.2. Tax authorities receive tax finalization dossiers:

According to Clause 2, Article 21 of Circular 92/2015/TT-BTC, regulations on tax authorities receiving tax finalization dossiers are as follows:

“2) Where to submit tax finalization documents

2.1) Individuals earning income from salaries or wages directly declare tax, the place to submit the tax finalization dossier is the Department of Taxation where the individual filed the tax return in the year.

2.2) Individuals earning incomes from salaries or wages from two or more places directly subject to tax finalization with tax authorities shall submit tax finalization dossiers as follows:

– Individuals who have calculated deductions for their family circumstances at any income-paying organization or individual shall submit a tax finalization dossier at the tax agency directly managing such income-paying organization or individual. In case an individual changes his/her workplace and at an organization or individual paying the final income with deduction for his/her family circumstances, he/she shall submit a tax finalization dossier at the tax authority managing the paying organization or individual. final income. In case an individual changes his/her workplace and at an organization or individual paying the final income excluding family circumstances deductions, a tax finalization dossier shall be submitted at the Tax Department where the individual resides (where he/she usually resides). residence or temporary residence).

– In case the individual has not yet calculated the deduction for his/her family circumstances at any income-paying organization or individual, the tax finalization dossier shall be submitted at the Tax Department where the individual resides (permanently or temporarily residing). .

2.3) In case an individual does not sign a labor contract, or signs a labor contract of less than 3 (three) months, or signs a service provision contract with income at one place or many places where 10% has been deducted, the decision shall be made. Tax payment at the Tax Department where the individual resides (permanent or temporary residence).

2.4) In the year, individuals who earn incomes from salaries or wages at one place or many places but at the time of settlement do not work at any income-paying organizations or individuals, the place of submission of tax finalization dossiers is the expenditures. Tax Department where the individual resides (permanent or temporary residence).”

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