stop-check Guiding withholding Personal Income Tax of lotteries

Circular No. 42/2009/TT-BTCstatus1 dated March 09th, 2009 of the Ministry of Finance guiding withholding personal income tax of lotteries' agents and lottery winners
Posted: 7/9/2011 6:58:00 AM | Latest updated: 30/8/2013 8:49:45 PM (GMT+7) | LuatVietnam: 2201

Accordingly, lotteries companies shall be responsible to withhold PIT from income payable to agents with provisional percentage to be collected on monthly income payable to the agent is 0% if the monthly income of the agent is up to VND4 million and 5% if the monthly income of the agent is above VND4 million. An agent's income in accordance with the above tariff means the agent's income without deductions for dependants, or for compulsory insurance premiums.

Any individual winning a lottery with a prize valued at above VND10 million on one lottery ticket shall be a personal income taxpayer and the taxable income from lottery winnings shall be that part of the prize on each lottery ticket which exceeds VND10 million as receivable by the winner.

Lotteries companies shall be responsible to issue certificates of tax withheld on request from their agents and to withhold PIT on behalf of any individual with a winning ticket valued at above VND10 million.

This Circular shall be of full force and effective from 23 April 2009, and shall apply to income of lotteries' agents as from 1 January 2009.

Effective notes
Instructions on the personal income tax at the end of this Circular will be expired on October 1, 2013, see the new rules in Circular No. 111/2013/TT-BTCstatus2 dated August 15, 2013 .
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Effective Date 1-Jan-2009
ExpiredDate 1-Oct-2013

follow 111/2013/TT-BTC status2 - Guidelines on PIT declaration and payment (applicable from October 1st, 2013)

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