Accordingly, with regard to employees who are residents in Vietnam but additionally earn incomes outside Vietnam (incomes earned from two places), such employees are not allowed to authorize the tax accounting (they have to themselves make tax accounting by using form No. 02/QTT-TNCN).
If tax on the incomes earned outside Vietnam has been withheld, such amount of tax shall be subtracted from tax payable in Vietnam according to Clause 2 Article 26 of Circular No. 111/2013/TT-BTC.
On the tax accounting declaration form “deductible tax already paid outside Vietnam” shall be declared at entry 39.
The overpaid PIT shall be also automatically offset against payable tax of the next period by the tax authority or shall be refunded upon the enterprise’s request (Article 22 of Circular No. 92/2015/TT-BTC).
In case the individual changes both workplace and place of claiming for personal deductions, the tax accounting dossier shall be submitted at the last workplace where personal deductions has been carried out.
If the individual has not yet claimed for personal deductions at any income payer, the tax accounting dossier shall be submitted to the Sub-department of taxation of the district where the he/she resides (whether temporarily or permanently).
This provision is construed as in the case an individual receives net salary (tax – exclusive salary), the determination of assessable income of the whole year is carried out as follows: To calculate tax - inclusive income of each month on the basis of conversion of tax - exclusive income of such month and at the end of the year to add tax - inclusive incomes of the months together.
However, if this person wishes to finalize the irregular incomes for the purpose of refund of overpaid tax, he/she must directly make the finalization at the tax office rather than being allowable to authorize the company to make the tax finalization on his/her behalf.
According to opinions of the General Department of Taxation, although from 2015, Clause 3 Article 21 of Circular No. 92/2015/TT-BTC and point 1 Section II of Official letter No. 801/TCT-TNCN dated March 2nd, 2016 allow enterprises to make PIT settlement on behalf of employees who are transferred because of enterprise reorganization and transferred between enterprises within the same group/system. In which, incomes for which the settlement is delegated also include incomes generated from the old unit
However, upon offsetting the overpaid tax amount against payable tax amount of delegating individuals, the enterprises are only allowed to offset the tax obligations arisen in the same tax identification number of the same income payer; it is not allowed to offset against tax obligations incurred by a tax identification number of other income payers.
However, regarding the authorization of preparation of PIT annual statements of 2015, it is added the case which may authorize the preparation if employees are moved within a group, corporation, parent company-subsidiary company relationship, or between a headquarter and branches. Accordingly, an employee who is moved from the transferor to the transferee may authorize the transferee to prepare an annual statement of PIT, including PIT on the income paid by the transferor
Income earners shall use the new form of authorization of preparation of PIT annual statements of 2015 No. 02/UQ-QTT-TNCN enclosed with Circular No. 92/2015/TT-BTC. In addition, if a large quantity of employees authorize an income payer to prepare their annual tax statements, it may compile a list of authorizing employees to replace Form No. 02/UQ-QTT-TNCN provided that this list must fully contain the contents of Form No. 02/UQ-QTT-TNCN
Benefits and allowances exempt from PIT in 2015 are further based on the List promulgated in Dispatch No. 1381/TCT-TNCN dated April 24th, 2014. The grossing up of net salary shall be complied with Clause 1 Article 14 of Circular No. 92/2015/TT-BTC
The list of fatal diseases to be used as the basis for consideration of PIT reduction shall be applied in accordance with Dispatch No. 6383/BTC-TCT dated May 18th, 2015 as the replacement for the list provided in Dispatch No. 16662/BTC-TCT dated December 2nd, 2013
Where a foreigner has to submit an annual tax statement before departing from Vietnam after his/her employment contract expires, the annual tax statement shall be submitted within 45 days from the date of departure.
Accordingly, the figures of statement which are recorded in the accounts 152 and 155 of accounting book system shall contain the total value of purchase, sale, and inventory of materials, supplies, and finished products in the reporting period
Enterprises are responsible for making statements for imported raw materials and finished products which are produced for export as prescribed; providing and explaining upon the request of customs offices during the inspection carried out at the enterprises’ offices.
- Regarding purposes that are subject to submission of annual statements of materials, finished products, including: processing, manufacturing for export, export processing enterprises (EPEs)
- Regarding figures on the statements (form No. 15/BCQT-NVL/GSQ), they shall be complied with Article 60 Circular No. 38/2015/TT-BTC, point 7 of Dispatch No. 18195/BTC-TCHQ dated December 08th, 2015, point 1.b of Dispatch No. 1171/TCHQ-GSQL dated February 17th, 2016 and these noticeable points:
+ Enterprises shall make logbooks of materials, supplies and finished products in accordance with Clauses 152 and 155 prescribed in Circular No. 200/2014/TT-BTC and Decision No. 48/2006/QĐ-BTC. With regard to enterprises supervising processing operation by value, they shall prepare annual statements in accordance with guidelines prescribed in Point 2.2 of this Dispatch
+ If the internal control system of an enterprise monitors goods by quantity, the figures by quantity given by such system may be extracted for making the statement. The form of statement is the form No. 15/BCQT-NVL/GSQL, in which the amount (of money) shall be replaced with the quantity
For manufacturing for export
+ The figures of the statements are the figures recorded in the accounts 152 and 155 of accounting book system, other relevant accounts shall be only present upon request.
+ The value of materials/supplies in the statements is the original price of materials/supplies, including: prices in the invoices, payable taxes, expenses incurred from transport, material handling, storage, classification, insurance, etc. and other expenses directly incurred from the purchase of materials/supplies.
+ Semi-finished products are exempt from the submission of the statements
- Regarding form of submission of the statements, they are temporarily submitted in the form of the written statements and apart from the form 15/BCQT-NVL/GSQL, enterprises must not additionally submit any other documents.