This circular provides guidance on the payment of personal income tax by representative offices as stipulated in Circular No. 81/2004/TT-BTC. Representative offices may choose between directly declaring and paying taxes to the local Tax Department or through an authorized entity.
适用范围
Representative offices of organizations and enterprises
要点
- Representative offices may choose between directly declaring and paying taxes to the local Tax Department or through an authorized entity (Point 3.3.1.2, Section III Circular No. 81/2004/TT-BTC).
- If a representative office chooses to pay tax through an authorized entity, it must declare income and personal income tax monthly (Point 2.1, Section IV Circular No. 81/2004/TT-BTC).
- The Tax Department may authorize management units to collect personal income tax with a commission of 0.5% for regular income taxes and 1% for non-regular income taxes (Point 2.1, Section IV Circular No. 81/2004/TT-BTC).
- Representative offices must declare income and register tax payments in accordance with the provisions of Circular No. 81/2004/TT-BTC.
- The local Tax Department may authorize management units to collect personal income tax from representative offices.
🌐 本文件的社会影响
- Facilitate easier declaration and payment of taxes for representative offices.
- Enhance effective tax administration over representative offices through authorized entities.
- Authorized entities can receive a commission from collecting taxes, providing motivation for them to perform this function well.
❓ 常见问题
What methods may a representative office choose for tax payment?
There are two options: directly declaring and paying taxes at the local Tax Department or through an authorized entity.
What is the commission rate for authorized entities collecting taxes?
Authorized entities can receive 0.5% of regular income taxes collected and 1% of non-regular income taxes collected.
How must a representative office declare income?
Must declare income monthly if paying tax through an authorized entity as stipulated in Circular No. 81/2004/TT-BTC.
Which units may the local Tax Department authorize to collect taxes?
The local Tax Department may authorize management units according to Point 3.3.1.2, Section III of Circular No. 81/2004/TT-BTC.
How must a representative office register tax payments?
Must declare income and register tax payments in accordance with the provisions of Circular No. 81/2004/TT-BTC.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 6229 TC/TCT DATED MAY 24, 2005
REGARDING THE PAYMENT OF PERSONAL INCOME TAX BY REPRESENTATIVE OFFICES
REPRESENTATIVE OFFICE
TO: Provincial and Municipal Tax Bureaus
The Ministry of Finance has received letters from several representative offices and local Departments of Commerce asking about the payment of personal income tax by representative offices. In response to this matter, the Ministry of Finance provides guidance as follows:
Pursuant to Circular No. 81/2004/TT-BTC dated August 13, 2004 issued by 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 individuals:
- Point 3.3.1.2 of Section III stipulates: "In cases where management bodies do not directly pay income but perform functions and tasks to manage, inspect, and supervise activities of organizations with individuals subject to tax payment, if ensuring timely collection of personal income tax and obtaining approval from the tax authority, such entities may collect and remit taxes to the State Budget in accordance with regulations."
- Point 2.1 of Section IV stipulates: "Entities paying income are entitled to a fee calculated as 0.5% of regularly received income tax and 1% of irregularly received income tax after withholding and before remitting to the State Budget, for use towards covering costs associated with organizing tax collection and rewarding individuals who have achieved success in organizing tax payment."
Based on the above provisions and considering the activities of representative offices, these entities may choose one of two methods for declaring and paying personal income tax: registering to pay taxes at local Tax Bureaus or remitting taxes through units authorized by tax authorities:
- Representative offices that register to pay taxes at local Tax Bureaus must declare their income and register to pay taxes in accordance with the provisions set forth in Circular No. 81/2004/TT-BTC.
- Representative offices remitting taxes through units authorized by tax authorities must monthly declare their income and personal income tax due for submission to the authorized unit for declaration and payment into the State Budget, following guidance provided in Circular No. 81/2004/TT-BTC of the Ministry of Finance. The local Tax Bureau shall issue a letter of authorization to units with management functions as stipulated at Point 3.3.1.2 of Section III of Circular No. 81/2004/TT-BTC (as mentioned above) for collecting and remitting personal income tax. Authorized entities may use the fee according to the provisions set forth in Point 2.1 of Section IV of Circular No. 81/2004/TT-BTC as stated above.
The Ministry of Finance hereby informs provincial and municipal Tax Bureaus for their knowledge and implementation.
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