Decree No. 106/2010/ND-CP amending and supplementing some articles of Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and Decree No. 100/2008/ND-CP dated September 8, 2008 of the Government detailing certain provisions of the Personal Income Tax Law.

 

DECREE

Amending and supplementing some articles of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain provisions of the Personal Income Tax Law 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration as follows: "2. The tax collection delegation must be carried out through a contract between the head of the tax administration agency and the entity, organization, or individual delegated to collect taxes, except for certain cases of tax collection delegation for income with irregular characteristics as prescribed by the Ministry of Finance."

__________________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Tax Administration dated November 29, 2006;

Considering the proposal of the Minister of Finance,

DECREE:

Article 1. Amend and supplement certain articles of Decree No.2. Supplementing Clause 5 of Article 4 as follows:

1. Amend and supplement Clause 2, Article 3 as follows:

"5. In the case where a taxpayer temporarily suspends business operations and submits a written request to the direct tax administration agency, they are not required to submit tax declaration forms during the period of temporary suspension of business operations."

3. Amending and supplementing Clauses 1 and 2 of Article 5 as follows:

"1. When there is a change in information in the tax registration dossier already submitted, the taxpayer must notify the direct tax authority (recorded on the Tax Registration Certificate) within ten working days from the date of the information change. In the case of submitting a tax registration information change dossier according to the single-window interconnection procedure as stipulated by the law on business registration, it shall be implemented according to that procedure.

2. In the case of a change in the place of business leading to a change in the direct tax management agency at a different province or centrally governed city, the taxpayer is responsible for paying the full amount of tax declared or requesting a refund of overpaid tax before changing the place of business and is not required to settle accounts with the tax authority, except in the case where the change in the place of business coincides with the annual settlement deadline."

Article 7.

Value-added tax declaration.

4. To amend and supplement Article 7 as follows:

1. Declaration of value-added tax (excluding declarations for exported goods and imported goods) is regulated as follows: a) Monthly declaration, except for declarations made each time an occurrence arises as provided in point b of this clause and declarations made under the turnover method.

b) Declaration each time an occurrence arises applies to goods and services sold by taxpayers engaged in construction, installation, and occasional sales without establishing a branch in another provincial-level locality compared to their main office location (hereinafter referred to as out-of-province business); in the case of multiple declarations arising in one month, the taxpayer may register with the tax administration agency to switch to monthly value-added tax declarations. Other declarations made each time an occurrence arises are prescribed by the Ministry of Finance.

2. Documents for value-added tax declarations:

a) Monthly value-added tax declaration documents include:

- Monthly value-added tax declaration form;

- Invoice summary for goods and services sold;

- Invoice summary for goods and services purchased.

b) Out-of-province business value-added tax declarations made each time an occurrence arises consist of the value-added tax declaration form."

Article 9. Special consumption tax declaration.

1. Monthly special consumption tax declaration applies to goods and services subject to special consumption tax (excluding declarations for exported goods and imported goods).

5. Amend and supplement Article 9 as follows:

2. Documents for special consumption tax declarations include:

a) Monthly special consumption tax declaration form;

b) Invoice summary for goods and services subject to special consumption tax;

c) Summary of deductible special consumption tax (if applicable)."

Article 10. Declaration of taxes on exported and imported goods.

1. Declarations of taxes on exported and imported goods as provided in this Article include: value-added tax, special consumption tax, export tax, and import tax.

"Article 10. Collateral for Loans

2. Declarations of taxes on exported and imported goods are made each time an occurrence arises.

In the case where exported and imported goods declare a customs declaration form once for multiple exports and imports, the tax declaration and calculation are carried out each time the actual export or import occurs at the time of customs procedures for exported and imported goods.

3. For exported and imported goods that are not subject to export tax, import tax, special consumption tax, or value-added tax, or have been exempted from these taxes but subsequently undergo changes in their non-taxable status or purpose of exemption, the taxpayer must declare taxes no later than ten days from the date of the change.

4. Documents for declarations of taxes on exported and imported goods are customs documents.

5. Additional declarations and supplementary declaration documents for exported and imported goods are carried out in accordance with the regulations of the Ministry of Finance."

7. Amending and supplementing Clause 1 of Article 13 as follows:

"1. Declaration of stamp duty is as follows:

a) Stamp duty is declared once when a taxpayer starts business operations no later than the last day of the month in which business operations begin. In the case where a newly established business has not yet commenced production and business activities, it must declare stamp duty within thirty days from the date of issuance of the business registration certificate and tax registration.

b) Stamp duty is declared annually in the case of changes in the stamp duty payable."

8. Supplementing Point d to Clause 1 of Article 15 as follows:

"d) Customs fee declaration is carried out in accordance with the regulations of the Ministry of Finance."

Article 16. Declaration of value-added tax, corporate income tax (or personal income tax) of foreign organizations (or individuals) conducting business in Vietnam or earning income in Vietnam without following Vietnamese accounting practices (referred to as foreign contractors); declaration of withholding tax and payment on behalf of foreign shipping companies.

1. Declaration of value-added tax and corporate income tax (or personal income tax) of foreign contractors not following Vietnamese accounting practices (hereinafter referred to as foreign contractor tax) is regulated as follows:

9. Amend and supplement Article 16 as follows:

a) Foreign contractor tax is declared each time an occurrence arises. In the case of multiple declarations arising in one month, the taxpayer may register with the tax administration agency to switch to monthly declarations;

1. The declaration of value-added tax, corporate income tax (or personal income tax) of foreign contractors not implementing Vietnamese accounting regulations (hereinafter referred to as foreign contractor tax) shall be as follows:

a) Foreign contractor tax shall be declared for each occurrence. In cases where there are multiple occurrences within a month, the taxpayer may register with the tax administration authority to switch to monthly declarations;

b) Declare final settlement tax return for foreign contractor when the contract ends.

2. The tax declaration documents for foreign contractors are stipulated as follows:

a) Tax declaration documents for foreign contractors on a per-occurrence basis or monthly include:

- Foreign contractor tax declaration form;

- Copies of the main contractor contract, subcontractor contracts, and summaries of relevant contracts in Vietnamese language related to the declared taxes (for the first tax declaration of the main contractor contract).

b) Final settlement tax declaration documents for foreign contractors include:

- Final settlement tax declaration form;

- List of contractors and subcontractors participating in the execution of the main contractor contract;

- List of tax payment vouchers according to each payment;

- Contract termination statement.

3. Declaration and withholding tax for foreign transportation companies:

a) Declaration and withholding tax for foreign transportation companies is done on a monthly basis.

b) Organizations acting as agents for foreign transportation companies or cargo handling agents have the responsibility to withhold, declare, and pay taxes on behalf of foreign transportation companies. The tax declaration documents are submitted to the direct tax authority of the transportation agent or cargo handling agent, including:

- Tax declaration form;

- List of international transportation income;

- Other accompanying documents".

10. Amend and supplement Article 17 as follows:

"Article 17. Tax declaration for oil exploration and export activities and hydropower production activities as follows:

1. For oil exploration and export activities:

a) Tax declaration for oil exploration and export activities as follows:

- Declare export tax, natural resource tax, corporate income tax on each oil export transaction;

- Declare final settlement natural resource tax and corporate income tax annually or at the end of the oil exploration contract.

b) The Ministry of Finance shall specify the procedures for declaring and paying taxes for oil exploration and export activities in accordance with the transactions and payments for exported oil.

2. For hydropower production activities:

a) Declare and pay value-added tax: Hydropower production facilities declare value-added tax at their main headquarters location and pay it into the local treasury where the hydropower plant is located (where the turbine, dam, and major facilities of the hydropower plant are situated). In cases where the hydropower plant spans multiple provinces or centrally-administered municipalities, the value-added tax is paid into the provincial budgets according to the proportionate investment value of the plant in each province or municipality.

b) Declare and pay corporate income tax: Independent accounting hydropower companies with dependent production facilities in different provinces or municipalities from the company's main headquarters; and dependent hydropower facilities of EVN (including dependent hydropower companies and dependent hydropower plants) located in different provinces or municipalities from EVN's main office, the corporate income tax is calculated and paid at both the main headquarters and the locations of the dependent production facilities. In cases where the hydropower plant (where the turbine, dam, and major facilities of the power plant are located) spans multiple provinces or municipalities, the corporate income tax of the dependent hydropower companies under EVN is paid into the provincial or municipal budgets according to the investment value of the plant in each province or municipality.

c) Declare and pay natural resource tax: Hydropower production facilities declare and pay natural resource tax at the location where they registered to declare and pay taxes. In cases where the natural resource tax of hydropower production facilities is divided among different locations, the hydropower production facilities submit the natural resource tax declaration forms to the local tax authorities where they registered to declare taxes (or where their headquarters are located) and send copies of the natural resource tax declaration forms to the tax authorities of the locations benefiting from the tax revenue, and pay the natural resource tax to the provincial or municipal budgets based on the area of the hydropower reservoir; relocation compensation costs; number of households requiring relocation and resettlement; and the value of compensation for losses in the reservoir area.

d) The determination of the sources of value-added tax, corporate income tax, and natural resource tax as specified in points a, b, and c of this clause applies to hydropower plants that start production and business operations from the date this Decree takes effect".

11. Amend and supplement Article 18 as follows:

"Article 18. Tax declaration for taxpayers who pay taxes under the tax quota method.

1. Annual tax declaration applies to regular business activities of individual businesses and sole proprietors.

2. Per-occurrence tax declaration applies to irregular business activities of individual businesses and sole proprietors.

3. Individual taxpayers who pay taxes under the tax quota method must declare value-added tax and personal income tax, except in cases exempted from value-added tax as provided in Article 25 of the Value-Added Tax Law and cases not reaching the threshold for personal income tax as provided by the Personal Income Tax Law.

The Ministry of Finance shall specify the specific turnover basis for tax declaration for individual taxpayers as stipulated in this paragraph".

12. Amend and supplement Article 20 as follows:

"Article 20. Place of submission of tax declaration documents.

1. Taxpayers submit tax declaration documents; fee and charge declaration documents and other state budget revenues to the direct tax authority, except in the cases specified in paragraphs 2, 3, 4, and 5 of this Article.

2. Tax declaration documents for real estate tax; agricultural land use tax; stamp duty declaration documents; value-added tax declaration documents for out-of-province business activities; and tax declaration documents under the tax quota method are submitted to the local tax branch where these taxes arise".

3. The place for submitting tax declaration forms for resource extraction taxes on resource extraction activities and corporate income taxes on real estate transfer activities where the taxpayer has its main office in the same province or centrally governed city as the location of the resource extraction or real estate transfer activities shall be at the direct tax management agency (Tax Bureau or Tax Branch) where such activities take place. In cases where the taxpayer's main office is located in this province or centrally governed city but the resource extraction or real estate transfer activities occur in another province or centrally governed city, the tax declaration forms shall be submitted to the tax management agency (Tax Bureau or Tax Branch) where such activities take place.

4. The place for submitting tax declaration forms for special consumption taxes in cases where the taxpayer has production facilities subject to special consumption taxes in a different province or centrally governed city from where the taxpayer's main office is located shall be at the location of the production facilities subject to special consumption taxes.

5. The place for submitting tax declaration forms for exported and imported goods shall be at the Customs Office where the customs declaration form is registered.

6. In cases where tax declaration forms are submitted through a single-window interlinked procedure, the place for submitting tax declaration forms shall be carried out according to that procedure.

13. Amend and supplement Article 21 as follows:

Article 21. Payment of Taxes and Penalties.

1. For cases where taxpayers pay taxes into the state budget through commercial banks, credit organizations, and service organizations as prescribed by law, the tax management agency shall open a dedicated account for collecting state budget revenues at commercial banks or credit organizations to consolidate various sources of tax, fee, and other state budget revenues. At the end of each working day, all these amounts shall be promptly and fully transferred into the State Treasury account at the State Bank in accordance with the provisions of the Law on the State Bank.

The Ministry of Finance shall stipulate the procedures for paying various taxes, fees, and other state budget revenues into the National Budget Fund; the procedures for opening accounts and accounting for taxpayers' tax payments, and the procedures for transferring paid taxes into the state budget.

2. The order of payment for overdue taxes, back taxes, newly generated taxes, and administrative penalties for tax violations shall be implemented in accordance with the provisions of Article 45 of the Law on Tax Administration.

3. All tax and administrative penalty amounts shall be paid into the National Budget Fund at the State Treasury.

"14. Amend and supplement Article 22 as follows:"

Article 22. Handling Overpaid Tax and Penalty Payments.

1. Tax and penalty payments are considered overpaid when:

a) The taxpayer has paid more than the amount of tax and penalties due, except in cases provided for in Clause 2, Article 111 of the Law on Tax Administration;

b) The taxpayer has a refundable tax amount under laws on value-added tax, special consumption tax, export tax, import tax, personal income tax, and oil product fees.

2. The taxpayer has the right to request the tax management agency to handle overpaid tax and penalty payments in the following ways:

a) Offset the overpaid tax and penalty against outstanding tax and penalty debts, including offsetting between different types of taxes;

b) Deduct from the next tax payment due;

c) Refund the overpaid tax and penalty when the taxpayer has no outstanding tax or penalty debt (including cases of overpayment due to being exempt from value-added tax).

3. In cases where the taxpayer has died, disappeared, or lost civil capacity, the directly managing tax authority shall handle the overpaid tax according to the provisions of Clause 2 of this Article.

4. The Ministry of Finance shall stipulate the procedures for offsetting overpaid taxes and penalties as provided in Point a, Clause 2 of this Article.

5. Organizations responsible for paying salaries and wages may, upon authorization by individuals, settle overpaid and underpaid taxes, deduct remaining tax payments, and refund overpaid taxes when settling individual income tax. The Ministry of Finance shall specify the implementation of this provision.

15. Amend and supplement Article 24 as follows:

Article 24. Extension of Tax Payment.

1. Cases eligible for extension:

Taxpayers may have their tax and penalty payments extended if they are unable to pay within the deadline due to the following circumstances:

a) Suffering material losses directly affecting production and business operations due to natural disasters, fires, or unexpected accidents;

b) Relocating business premises as required by competent authorities, causing the enterprise to cease operations and impacting production and business results;

c) Being affected directly by changes in government policies on production and business outcomes;

d) Engaging in construction projects with unpaid tax debts due to delayed investment capital disbursements from the state budget;

đ) Implementing infrastructure development projects, real estate businesses where land has been granted or auctioned or leased by the state but not yet cleared or handed over, leading to no funds available for state budget payments;

e) Facing extraordinary difficulties recognized by the Prime Minister based on the proposal of the Minister of Finance.

The Ministry of Finance shall provide detailed guidance on extending tax payments as specified in Points a, b, c, d, đ of Clause 1 of this Article.

2. Amounts eligible for extension:

a) For the case specified in Point a of Clause 1 of this Article, it is the total amount of tax and penalties owed by the taxpayer up to the time of the disaster, fire, or accident, but not exceeding the value of the material loss;

b) For the cases specified in Points b, c, d, đ, and e of Clause 1 of this Article, it is the amount of tax and penalties arising from those causes.

3. Duration of tax payment extension:

a) The maximum duration of tax payment extension shall not exceed two years from the date of the tax payment deadline for the case specified in Point a of Clause 1 of this Article;

b) The maximum duration of tax payment extension shall not exceed one year from the date of the tax payment deadline for the cases specified in Points b, c, d, đ, and e of Clause 1 of this Article.

4. Other provisions on tax payment extension shall be implemented in accordance with the Law on Tax Administration.”

16. Amend and supplement Article 25 as follows:

“Article 25. Determination of Tax Amount.

1. The taxpayer shall be determined the amount of tax to be paid by the tax authority in the following cases:

a) Failure to register for tax in accordance with Article 22 of the Law on Tax Administration;

b) Failure to submit the tax declaration form within ten days from the deadline for submitting the tax declaration form or the extended deadline for submitting the tax declaration form as prescribed;

c) Failure to provide additional information in the tax declaration form upon request of the tax management agency or having provided additional information but it is incomplete, inaccurate, or not truthful regarding the basis for calculating the tax payable;

d) Failure to present accounting records, invoices, certificates, and other relevant documents for determining the factors that serve as the basis for calculating the tax payable after the deadline for tax inspection or audit at the taxpayer's premises;

đ) In cases where there is evidence during tax inspection or audit that the taxpayer has recorded accounting transactions incorrectly, the accounting records are incomplete, inaccurate, or not truthful, leading to incorrect determination of the factors serving as the basis for calculating the tax payable;

e) There are signs indicating that the taxpayer is attempting to evade or dissipate assets to avoid fulfilling their tax obligations;

g) Having submitted the tax declaration form to the tax management agency but unable to calculate the tax payable themselves.

2. For certain industries or business activities, if inspections or audits reveal incomplete accounting records, invoices, certificates, or incorrect declarations and calculations of taxes compared to actual conditions, the tax authority shall determine the rate of value-added tax and the income tax rate based on revenue as specified by the Ministry of Finance for each industry or business activity during specific periods.

3. The taxpayer shall be determined the tax amount by the Customs Authority in the following cases:

a) Declaring taxes based on illegal documents; failing to declare or declaring incompletely or inaccurately the contents related to determining tax liabilities;

b) Refusing or delaying beyond the prescribed time limit to provide relevant documents to the customs authority for determining the tax payable; failing to prove or failing to explain within the prescribed time limit the contents related to determining tax liabilities as stipulated by law;

c) The Customs Authority has sufficient grounds to prove that the declared customs value of the taxpayer does not correspond to the actual transaction value;

d) The taxpayer cannot calculate the tax payable themselves;

đ) Other cases discovered by the Customs Authority or other agencies where declarations and calculations of taxes do not comply with the provisions of tax laws.

The Director General of the General Department of Customs; the Director of the Provincial, Interprovincial, or City Customs Department; and the Head of the Customs Sub-department have the authority to determine taxes as prescribed in this clause.”

17. Amend and supplement Clause 2 and Clause 3 of Article 27 as follows:

“2. Information about:

a) Taxpayers engaged in the same product, industry, and scale of operation in the locality. If there is no information about the product, industry, or scale of operation of the taxpayer in the locality, then information about the product, industry, and scale of operation of taxpayers in another locality will be used;

b) The average tax payable of several businesses in the same industry and product in the locality. If there is no information about several businesses in the same industry and product of the taxpayer in the locality, then the average tax payable of several businesses in the same industry and product in another locality will be used.

3. Documents and results of inspections and audits still in effect.”

18. Add after Article 27, Article 27A as follows:

“Article 27A. Organizations paying individual income tax deductions that meet the conditions prescribed by law may print deduction certificates to issue to individuals subject to withholding tax. The Ministry of Finance shall specify the conditions for printing deduction certificates, the certificate format, issuance, use, and management of self-printed deduction certificates.”

19. Amend and supplement Point b Clause 2 of Article 28 as follows:

“b) For other cases, the tax payment deadline shall be implemented according to the provisions of Clauses 3, 4, and 5 of Article 42 of the Law on Tax Administration.

The Ministry of Industry and Trade shall promulgate a list of imported consumer goods as the basis for implementing the provisions of Point b Clause 3 of Article 42 of the Law on Tax Administration.”

20. Amend and supplement Clause 2 and Clause 3 of Article 29 as follows:

“2. The taxpayer specified in Clause 1 of this Article must obtain confirmation from the tax management agency regarding the completion of tax obligations before departure. The tax management agency is responsible for confirming the completion of tax obligations in writing when requested by the taxpayer.

3. The immigration management agency is responsible for suspending the departure of individuals when notified in writing or through electronic means by the tax management agency that the person planning to depart has not completed their tax obligations as required by law before departure.”

21. Amend and supplement Clause 2 and Clause 3 of Article 30 as follows:

“2. Cases subject to pre-refund file review:

a) Refunds made pursuant to international treaties to which the Socialist Republic of Vietnam is a party;

b) First-time refund requests by taxpayers, except for individual income tax refunds;

c) Refund requests made within two years from the date of being penalized for tax evasion or fraudulent tax practices.”

In cases where the taxpayer makes multiple refund requests within a two-year period, if during the first request for a tax refund following the date of being penalized for tax evasion or fraudulent tax practices, the tax authority finds that the taxpayer's refund application does not contain any false declarations leading to underpayment of taxes due or overpayment of refunds as stipulated in Article 107 of the Law on Tax Administration, or any acts of tax evasion or fraudulent tax practices as stipulated in Article 108 of the Law on Tax Administration, then subsequent refund applications will not be subject to pre-refund examination. However, if it is discovered in subsequent refund requests that the taxpayer has made false declarations regarding the refund application or engaged in tax evasion or fraudulent tax practices as stipulated in Articles 107 and 108 of the Law on Tax Administration, the refund application will still be subject to pre-refund examination within the two-year period from the date of penalty for tax evasion or fraudulent tax practices.

d) Goods and services in the tax refund dossier of the taxpayer do not comply with bank transaction regulations.

đ) Enterprises merging, consolidating, splitting, dissolving, going bankrupt, changing ownership form, ceasing operations; transferring, selling, leasing state-owned enterprises.

e) The deadline specified in the written notification of the tax management agency has expired but the taxpayer has not provided explanations or supplemented the tax refund dossier. This provision does not apply to goods and services that meet the conditions and procedures for tax refund as prescribed.

g) The taxpayer still owes bank payment vouchers at the time of submitting the tax refund application to the customs authority.

h) Imported goods subject to pre-refund inspection according to the regulations of the Ministry of Finance.

3. The processing time for tax refund dossiers shall be carried out in accordance with the provisions of Clauses 2 and 3 of Article 60 of the Law on Tax Administration. The head of the tax management agency at all levels shall issue the decision to refund taxes. If the processing of the tax refund dossier is delayed due to the fault of the tax management agency, in addition to the amount of tax refunded as prescribed, the taxpayer shall also be paid interest on the delayed tax refund amount and the period of delay; the interest rate for calculating interest shall be implemented in accordance with the provisions of Clause 2 of Article 23 of this Decree. The source of funds for paying interest shall be taken from the tax refund fund as prescribed by the Ministry of Finance.

22. Amend and supplement Clause 1 and Point a Clause 2 of Article 31 as follows:

a) Amend Clause 1 of Article 31 as follows:

"1. The taxpayer shall self-determine the amount of tax exempted, considered for exemption, or reduced in the tax declaration dossier or the tax exemption application dossier sent to the tax management agency, except for the cases prescribed in Clause 2 of this Article."

b) Amend Point a Clause 2 of Article 31 as follows:

"a) Exempting or reducing special consumption tax, natural resource tax, personal income tax for taxpayers affected by natural disasters, fires, unexpected accidents who are unable to pay taxes as prescribed by law; exempting land and real estate tax, agricultural land use tax, land lease fees, water surface lease fees for taxpayers as prescribed by law. The Ministry of Finance shall specify the details of tax exemptions and reductions prescribed in this point;"

23. Amend and supplement Clauses 6 and 7 of Article 33 to become new Clauses 6, 7, and 8 as follows:

"6. The state management agency for commerce shall be responsible for providing information on policies governing international trade activities, including exports, imports, temporary import for re-export, temporary export for re-import, transshipment, entrusted and entrusting export and import activities, agency purchase and sale, processing, and transit of goods of Vietnam and foreign countries, other information as required by the tax management agency.

7. The State Bank shall be responsible for coordinating with the Ministry of Finance to establish and implement mechanisms for providing information about taxpayers to the tax management agency.

8. Other state management agencies shall be responsible for coordinating with the tax management agency to establish and implement the provision of information about taxpayers to the tax management agency."

24. Supplement Point c Clause 2 of Article 42 as follows:

"c) Decision to refund taxes; decision not to collect taxes;"

25. Replace the phrase "high-income individual income tax" with "personal income tax," and replace the phrase "corporate income tax from land use rights transfer and land lease rights transfer" with "corporate income tax from real estate transfer."

"Article 29. Declaration of personal income tax.

Organizations and individuals paying income that implement withholding tax and individuals subject to personal income tax according to the Personal Income Tax Law shall declare taxes as follows:

1. Monthly declaration:

a) Monthly declaration applies to organizations and individuals paying income subject to withholding tax for:

- Income from salaries and wages;

- Income from capital investment;

- Income from transfer of capital, securities;

- Income from lottery winnings;

- Income from copyright;

- Income from trademark licensing;

- Income from business operations of non-resident individuals.

b) The monthly tax declaration form is the Personal Income Tax Declaration Form.

2. Quarterly declaration:

a) Quarterly declaration applies to individuals or groups of individuals engaged in business activities with income subject to tax under the self-reporting method. The tax declaration form is the provisional personal income tax payment declaration form.

b) Quarterly declaration applies to organizations and individuals paying income monthly where the total amount of personal income tax withheld per type of declaration is less than five million dong. The tax declaration form is the Personal Income Tax Declaration Form.

3. Annual declaration:

a) For organizations and individuals paying income:

- Annual settlement declaration for taxable income, tax withheld, and other deductions (if any).

- Declaration forms:

+ Personal Income Tax Declaration Form;

+ List of taxable income and individual income already withheld.

b) For individuals:

- Annual settlement declaration for individuals with income from salaries and wages; business income where the tax payable exceeds the tax withheld or where there is a request for tax refund or offset against future periods.

In cases where an individual has income from salaries and wages arising at a single location and authorizes the paying organization to settle the tax on their behalf.

- Individuals with income from securities transfers must file taxes at a rate of 20%.

- Individual businesses and groups of individual businesses implementing the tax quota method shall declare taxes once a year.

4. Per occurrence declaration applies to:

a) Income from real estate transfers;

b) Income from capital transfers;

c) Income from inheritance and gifts.

5. Declaration of tax for certain other situations involving resident individuals with income arising abroad.

6. The Ministry of Finance shall specify the tax declaration forms for the cases mentioned in point b, Clause 3, Clause 4, and Clause 5 of this Article."

Article 3. Implementation Provisions

1. This Decree takes effect from January 1, 2011.

2. The Ministry of Finance shall provide guidance on the implementation of this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decree./.