This circular addresses the tax obligations of individuals acting as agents for selling goods. The document stipulates that individuals providing agency services are not required to pay Value-Added Tax (VAT) but must pay Corporate Income Tax at a rate of 5% on the total amount of commission received from businesses.
적용 범위
Provincial and centrally-administered city Tax Departments; individuals acting as agents for selling goods;
핵심 사항
- Individuals providing agency services are not required to pay VAT (Point 2, Section II - Part C Circular No. 122/2000/TT-BTC).
- Income from commissions of individuals acting as agents must be subject to Corporate Income Tax at a rate of 5% on the total amount of commission received (Point 2 - Section I - Part A Circular No. 99/1998/TT-BTC).
- If individuals do not have conditions to declare and pay Corporate Income Tax, businesses must withhold and pay it on their behalf (Point 2 - Section I - Part A Circular No. 99/1998/TT-BTC).
- Businesses are responsible for withholding Corporate Income Tax before paying commissions to individual agents (Point 2 - Section I - Part A Circular No. 99/1998/TT-BTC).
- The amount of Corporate Income Tax is determined at a rate of 5% on the total amount of commission paid by businesses (Point 2 - Section I - Part A Circular No. 99/1998/TT-BTC).
🌐 이 문서의 사회적 영향
- Individuals acting as agents for selling goods must comply with the obligation to pay Corporate Income Tax at a rate of 5%.
- Businesses are responsible for withholding and paying tax on behalf of individuals if they do not declare or pay taxes themselves.
- This regulation helps ensure fairness in the implementation of tax obligations for agency activities involving the sale of goods.
❓ 자주 묻는 질문
What type of tax must individuals acting as agents for selling goods pay?
They must pay Corporate Income Tax at a rate of 5% on the total amount of commission received from businesses.
If individuals do not have conditions to declare and pay taxes, who will fulfill their tax obligations instead?
Businesses must withhold and pay tax on behalf of individual agents if they do not declare or pay taxes themselves.
What is the Corporate Income Tax rate for commissions received by individuals acting as agents?
The Corporate Income Tax rate is 5% on the total amount of commission paid by businesses.
What responsibilities do businesses have in fulfilling the tax obligations of individual agents?
Businesses must withhold and pay taxes on behalf of individuals if they do not declare or pay taxes themselves.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8363 TC/TCT DATE SEPTEMBER 4, 2001
REGARDING INCOME TAX FOR INDIVIDUALS ACTING AS AGENTS FOR SALES
OF GOODS
RESPECTED: PROVINCE AND CITY DIRECTLY UNDER THE CENTRAL GOVERNMENT TAX BUREAUS
RECENTLY, THE MINISTRY OF FINANCE HAS RECEIVED MANY LETTERS FROM ORGANIZATIONS REQUESTING TO DEDUCT A 5% INCOME TAX RATE ON NON-REGULAR INCOME OF INDIVIDUALS PROVIDING AGENT SERVICES. REGARDING THIS ISSUE, THE MINISTRY OF FINANCE OPINES AS FOLLOWS:
BASED ON POINT 2, SECTION II - PART C OF CIRCULAR NUMBER 122/2000/TT-BTC DATE DECEMBER 29, 2000 ISSUED BY THE MINISTRY OF FINANCE: "AGENCY UNITS SELLING GOODS AT PRICES AS SPECIFIED BY THE SUPPLIER AND RECEIVING COMMISSIONS ARE NOT REQUIRED TO DECLARE, CALCULATE, AND PAY VALUE-ADDED TAX ON AGENT-SOLD GOODS AND EARNED COMMISSIONS..."
BASED ON POINT 2 - SECTION I - PART A OF CIRCULAR NUMBER 99/1998/TT-BTC DATE JULY 14, 1998 ISSUED BY THE MINISTRY OF FINANCE: ORGANIZATIONS AND INDIVIDUALS ENGAGED IN PRODUCTION AND BUSINESS ACTIVITIES WITH TAXABLE INCOME MUST PAY ENTERPRISE INCOME TAX.
IF AN INDIVIDUAL PROVIDES INTRODUCTORY, AGENT, AND DISTRIBUTION SERVICES TO A BUSINESS UNIT (BU) BASED ON MARKETING CONTRACTS DIRECTLY SELLING PRODUCTS AT PRICES DESIGNATED BY THE BU TO CONSUMERS, THEN THE INCOME FROM COMMISSIONS RECEIVED BY THE INDIVIDUAL IS NOT SUBJECT TO VALUE-ADDED TAX BUT ENTERPRISE INCOME TAX ACCORDING TO REGULATIONS. IF THE INDIVIDUAL CANNOT DECLARE AND PAY ENTERPRISE INCOME TAX ON THIS INCOME, THEN THE BU HAS THE RESPONSIBILITY TO DEDUCT ENTERPRISE INCOME TAX BEFORE PAYING COMMISSIONS AND SUBMITTING IT TO THE STATE BUDGET. THE AMOUNT OF ENTERPRISE INCOME TAX IS CALCULATED AT A RATE OF 5% BASED ON THE TOTAL AMOUNT OF INCOME PAID BY THE BU.
THE MINISTRY OF FINANCE ANNOUNCES THIS FOR PROVINCE AND CITY DIRECTLY UNDER THE CENTRAL GOVERNMENT TAX BUREAUS TO BE AWARE AND GUIDE ORGANIZATIONS TO IMPLEMENT.
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