OFFICIAL LETTER NO.336/TCT-TNCN DATED 24 JANUARY 2014 OF GDT IN GUIDANCE OF PIT FINALIZATION OF 2013
Official letter No.336/TCT-TNCN in guidance of PIT finalization of 2013. Some notes should be paid attentions as follows:
1. Resident individuals are foreigners who end to work in Vietnam , have performed tax finalization before 31 December , then they come back to Vietnam and work the whole year, they will perform tax finalization for taxable income from 01 January to 31 December.
2. The individuals who only have income from salary, wage singed labor contracts more than 3 months in a company and are working for that company at the authorized time of tax finalization including the case of less than 12 months during the authorized year of tax finalization
3. Income payers have performed tax finalization authorized by the individuals, if they detect that the they are the individual who must directly finalizes with tax authority, the income payers do not adjust PIT finalization, only grants the withholding certificate for the individuals under the finalization number and records on the left of the withholding certificate” the company has finalized PIT on behalf of Mr./Ms.…. on basis of the (authorization) at line (serial number)…of the List 05A/BK-TNCN”
4. Resident individuals are sufficient for 12 months of deduction if they conduct finalization as regulations. Particularly, for the foreigners , the calculation of family deduction follows the guidance in C.1.2, point c , Clause 1 , Article 9 of Circular No. 111/2013/TT-BTC
5. In case, registration for dependent’s deductions in Form 16/DK-TNCN declaring " the deduction time " is right to the actually incurred time of the obligation to nurture, PIT is based on the actual costs when PIT is determined. In case, Form 16/DK-TNCN declaring " the deduction time " after the actually incurred time of the obligation to nurture, the individuals can reregister to be deducted according to the actual obligations arising nurture
6. Average taxable income per month of 2013 is determined by the total income of 2013 ( 12 months ) minus ( - ) total deductions of the year then divided by 12 months
7. Việc quy đổi thu nhập không bao gồm thuế thành thu nhập có thuế TNCN được thực hiện theo hai giai đoạn: từ tháng 01/2013 đến hết tháng 06/2013 và từ tháng 07/2013 đến hết tháng 12/2013. Hướng dẫn cụ thể tại Phụ lục 01 đính kèm cùng công văn. The conversion of tax-exclusive income into inclusive income is implemented in two stages : from January 2013 to the end of June 2013 and from July 2013 to December 2013 . Specific guidance is in Appendix 01 and the enclosed file
