Guidelines on the declaration and payment of personal income tax by units at the district level without business activities, stipulating that they must pay taxes to the Provincial Tax Department but also allowing delegation to the District Tax Office if convenient.
要点
- Units and sectors at the district level without business operations → shall declare and pay personal income tax at the Provincial Tax Department or delegate to the District Tax Office depending on local conditions (Point 3.22, Section III of Circular No. 81/2004/TT-BTC).
- Income-paying entities without business activities → shall declare and pay taxes at the Provincial Tax Department where the unit is headquartered.
- In cases where it is inconvenient → request the Provincial Tax Department to delegate to the District Tax Office for managing personal income tax collection.
🌐 本文件的社会影响
- Individuals with high incomes from units and sectors at the district level without business operations → must declare and pay taxes in accordance with regulations (benefiting state budget).
- The Provincial Tax Department and local District Tax Offices → are delegated to manage personal income tax collection for these units (increasing management responsibility).
❓ 常见问题
更新中。
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 12495 TC/TCT DATED NOVEMBER 1, 2001
REGARDING MANAGEMENT AND COLLECTION OF PERSONAL INCOME TAX FOR
UNITS AND SECTORS AT THE COUNTY OR MUNICIPAL LEVEL WITHOUT
BUSINESS OPERATIONS
Dear: Provincial and Central City Tax Departments
The Ministry of Finance has received letters from some local tax departments proposing the declaration and payment of income tax for high-income individuals by income-paying entities such as county or municipal bureaus, sectors (such as County Financial Offices, Economic Departments, Education Departments, Vocational Training Centers at the county or municipal level...). Regarding this issue, the Ministry of Finance has the following comments: According to point 3.22 of Section III of Circular No. 81/2004/TT-BTC dated August 13, 2004 issued by the Ministry of Finance guiding personal income tax (PIT) for high-income individuals, entities that are income-paying bodies without business operations shall declare and pay taxes at the Provincial or Central City Tax Department where the unit is headquartered.
In cases where income-paying units without business operations are located in county or municipal areas and it is inconvenient to declare and pay taxes at the Provincial or Central City Tax Department, we suggest that the Tax Departments allocate responsibilities to local Tax Branches based on actual conditions of the locality for managing PIT collection from these entities.
The Ministry of Finance informs the Tax Departments to be aware and implement accordingly.
The Ministry of Finance informs and requests the Tax Department to implement.
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