Circular No. 6209/BTC-TCT provides guidance on the withholding of 10% personal income tax for individuals acting as multi-level marketing sales agents. The document stipulates that if the anticipated annual total income does not reach 60 million VND, individuals may request multi-level marketing organizations and local tax authorities not to withhold taxes.
적용 범위
Provincial/City Tax Departments; Multi-level Marketing Organizations; Individuals acting as agents for multi-level marketing organizations
핵심 사항
- Multi-level marketing organizations must withhold 10% personal income tax from total income of 500,000 VND or more per transaction (Article 2)
- Individuals anticipating an annual total income not reaching 60 million VND may request multi-level marketing organizations and local tax authorities not to withhold taxes (Article 3)
- Multi-level marketing organizations must submit detailed declarations containing the names, taxpayer identification numbers, and amounts paid to individual agents to the Tax Department for management and inspection (Article 4)
- Local tax authorities are responsible for reviewing final settlement and refunding personal income tax for individuals who have requested non-withholding of taxes (Article 5)
- Multi-level marketing organizations and individuals must comply with the General Tax Department's guidelines on final settlement and refunding of personal income tax (Article 6)
🌐 이 문서의 사회적 영향
- Reduce the workload of reviewing final settlements and refunding taxes for tax authorities
- Increase the responsibility of multi-level marketing organizations in managing individual agents
- Individuals with low income are relieved of administrative procedures
❓ 자주 묻는 질문
As an individual agent for a multi-level marketing organization, can I request not to have my 10% tax withheld?
Yes, if the anticipated annual total income does not reach 60 million VND.
What must a multi-level marketing organization do when an individual requests not to have their tax withheld?
Must submit detailed declarations containing the names, taxpayer identification numbers, and amounts paid to the individual to the Tax Department.
What responsibilities do tax authorities have in this matter?
Review final settlement and refund personal income tax at year-end for individuals who have requested non-withholding of taxes.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 6209/BTC-TCT DATED MAY 17, 2006
ON WITHHOLDING 10% TAX FOR INDIVIDUALS SERVING AS AGENTS
Dear: Provincial Tax Departments
Implementing Circular 81/2004/TT-BTC dated August 13, 2004 on the implementation of withholding 10% tax on total income for individuals receiving payments of 500,000 VND or more per transaction. In recent times, multi-level marketing companies have strictly implemented this withholding tax for individual agents. However, in reality, most of these individuals have an average annual income below 60 million VND, leading to an increase in the workload for reviewing final settlement and refunding personal income tax at year-end. Regarding this issue, the Ministry of Finance has the following comments:
Pursuant to Decree No. 110/2005/NĐ-CP dated August 24, 2005 of the Government on managing multi-level marketing activities;
Pursuant to Circular No. 81/2004/TT-BTC dated August 13, 2004 of the Ministry of Finance guiding the implementation of Decree No. 147/2004/NĐ-CP dated July 23, 2004 of the Government detailing the implementation of the Personal Income Tax Law for high-income earners, then:
For the refund of personal income tax in 2005, the General Department of Taxation issued Circular No. 1179/TCT-TNCN dated April 3, 2006 guiding the final settlement and refund of personal income tax for individuals serving as agents for multi-level marketing organizations.
From 2006 onwards, the withholding of 10% personal income tax for agents of multi-level marketing organizations will be carried out as follows: If these individuals continue to serve as agents for multi-level marketing organizations and their expected total annual income does not reach 60 million VND, they shall submit a request to the multi-level marketing organization not to withhold 10% tax, and simultaneously send the request to the local tax authority where they reside (model attached). At year-end, the multi-level marketing organization shall submit to the Provincial Tax Department a detailed declaration of the names, taxpayer identification numbers, and amounts paid to enable the tax authority to manage and inspect.
The Ministry of Finance hereby informs the Provincial Tax Departments of this matter for their knowledge and implementation.
|
TUQ. MINISTER DEPUTY DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF TAXATION DEPUTY DIRECTOR OF THE GENERAL DEPARTMENT Nguyen Sinh Nhat Tan Nguyen Thi Cuc |
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
PETITION FOR APPLICATION
DO NOT WITHHOLD 10%
INCOME TAX
Respected: (Name of entity responsible for withholding 10%)…
My name is: …
Occupation:...
Permanent residence address:...
; Building…
Annual total income: (year prior to the request)…is:…
I estimate my total annual income in…will not reach 60 million VND. Therefore, I am submitting this request, requesting that…do not withhold 10% tax on the income paid to me.
At year-end, if my total income exceeds 60 million VND, I will declare and settle my personal income tax with the Provincial Tax Department…where I reside.
I sincerely thank you.
|
Place of Receipt: - As above - Name of the Resident Tax Authority - Name of the Tax Authority where occasional income is paid. |
…, day…month…year 200... Applicant (Signature, full name) |
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.