What are guidelines for completing Form 05-2/BK-QTT-TNCN on the detailed list of individuals subject to bóng đá hôm nay trực tiếp calculation at a flat rate in Vietnam?
What are guidelines for completing Form 05-2/BK-QTT-TNCN on the detailed list of individuals subject to bóng đá hôm nay trực tiếp calculation at a flat rate in Vietnam?
Form 05-2/BK-QTT-TNCN, the appendix for the detailed list of individuals subject to bóng đá hôm nay trực tiếp calculation at a flat rate, is issued in conjunction withCircular 80/2021/TT-BTC.
DownloadForm 05-2/BK-QTT-TNCN Appendix for detailed list of individuals subject to bóng đá hôm nay trực tiếp calculation at a flat rate.
Below are the guidelines for completing Form 05-2/BK-QTT-TNCN Appendix for detailed list of individuals subject to bóng đá hôm nay trực tiếp calculation at a flat rate:
[1] General Information Section
[01] bóng đá hôm nay trực tiếp Period: Enter the year of the bóng đá hôm nay trực tiếp declaration period. Organizations or individuals paying income should settle personal income bóng đá hôm nay trực tiếp according to the calendar year.
[02] Initial Declaration: If it is the first bóng đá hôm nay trực tiếp declaration, mark “x” in the square box.
[03] Additional Declaration Number: If it is not the initial declaration, it should be considered an additional declaration and the number of additional declarations should be filled in the blank. The number is recorded with natural numbers (1, 2, 3…).
[04] Name of the Taxpayer: Clearly and fully record the name of the organization or individual paying the income as per the Establishment Decision, Business Registration Certificate, Taxpayer Registration Certificate, or Investment Certificate.
[05] bóng đá hôm nay trực tiếp Code: Clearly and fully record the bóng đá hôm nay trực tiếp code of the organization or individual paying the income as per the Taxpayer Registration Certificate or bóng đá hôm nay trực tiếp Code Notification.
[2] Declaration of the Indicators of the Table
[06] Serial Number: Recorded sequentially using natural numbers (1, 2, 3…).
[07] Full Name: Clearly and fully record the full name of the resident individual receiving income from salaries or wages through a labor contract of 3 months or more, including those receiving income below the bóng đá hôm nay trực tiếp deduction threshold or those who have resigned by the time of the declaration based on the bóng đá hôm nay trực tiếp code registration or personal identification/passport.
[08] bóng đá hôm nay trực tiếp Code: Clearly and fully record the bóng đá hôm nay trực tiếp code of the individual according to the Taxpayer Registration Certificate or bóng đá hôm nay trực tiếp Code Notification or bóng đá hôm nay trực tiếp Card issued by the bóng đá hôm nay trực tiếp authority.
[09] ID/Passport Number (in case of not having a bóng đá hôm nay trực tiếp Code): If the individual does not qualify to receive a bóng đá hôm nay trực tiếp code, record their ID or passport number.
[10] Non-resident Individual: Select for non-resident individuals.
[11] Total: Total taxable income amounts from salaries or wages paid to resident individuals without a labor contract, or with a labor contract less than 3 months, non-resident individuals.
[12] Of which: Taxable income from life insurance, other non-mandatory insurance fees paid by an insurance company not established in Vietnam for employees.
[13] Of which taxable income exempt under Agreement: Taxable income as a basis for bóng đá hôm nay trực tiếp exemption or reduction under double taxation agreements.
[14] Of which taxable income exempt under Petroleum Contract: Taxable income exempt as per Petroleum Contract provisions.
[15] Total (Personal Income bóng đá hôm nay trực tiếp (PIT) Deducted): Total amount of PIT deducted from the employee's salary in the settlement year. For individuals who have made the commitment 02/CK-TNCN, enter 0 here.
[16] Of which: bóng đá hôm nay trực tiếp from life insurance, other non-mandatory insurance fees paid by a foreign insurance company for employees: bóng đá hôm nay trực tiếp from the life insurance and other non-mandatory insurance fees paid by the enterprise for employees. Indicator [16] = Indicator [12] x 10%.
Note: The content for completing Form 05-2/BK-QTT-TNCN Appendix for detailed list of individuals subject to bóng đá hôm nay trực tiếp calculation at a flat rate is for reference only.
What are guidelines for completing Form 05-2/BK-QTT-TNCN on the detailed list of individuals subject to bóng đá hôm nay trực tiếp calculation at a flat rate in Vietnam?(Image from the Internet)
What are the income subject to personal income bóng đá hôm nay trực tiếp calculated at a flat rate?
According to Clause 1, Article 23 of theLaw on Personal Income bóng đá hôm nay trực tiếp 2007regulation on flat bóng đá hôm nay trực tiếp rates is as follows:
Flat bóng đá hôm nay trực tiếp Rate
- A flat bóng đá hôm nay trực tiếp rate applies to taxable income specified in Clause 2, Article 21 of this Law.
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Simultaneously, based on Clause 2, Article 21 of theLaw on Personal Income bóng đá hôm nay trực tiếp 2007regarding taxable personal income as follows:
Taxable Income
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- Taxable income for income from capital investment, transfer of capital, real estate transfer, winnings, royalties, franchising, inheritance, gifts are taxable income as prescribed in Articles 12, 13, 14, 15, 16, 17, and 18 of this Law.
Furthermore, based on sub-point b.3, point b, clause 1, Article 25 ofCircular 111/2013/TT-BTCregulation on bóng đá hôm nay trực tiếp deduction as follows:
bóng đá hôm nay trực tiếp Deduction and bóng đá hôm nay trực tiếp Deduction Receipts
- bóng đá hôm nay trực tiếp deduction
bóng đá hôm nay trực tiếp deduction is the calculation by which organizations or individuals paying income deduct the payable bóng đá hôm nay trực tiếp from the income of the taxpayer before paying the income. To be specific:
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b) Income from salaries, wages
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b.3) For individuals who are foreigners working in Vietnam, the organization or individual paying the income bases on the working period in Vietnam of the taxpayer recorded in the Contract or documents sent to work in Vietnam to temporarily deduct bóng đá hôm nay trực tiếp according to the Progressive bóng đá hôm nay trực tiếp Tariff (for individuals working in Vietnam for 183 days or more in the bóng đá hôm nay trực tiếp year) or the Flat bóng đá hôm nay trực tiếp Rate (for individuals working in Vietnam less than 183 days in the bóng đá hôm nay trực tiếp year).
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Thus, the income subject to personal income bóng đá hôm nay trực tiếp calculated at a flat rate includes:
- Income from capital investment.
- Income from capital transfer.
- Income from real estate transfer.
- Income from winnings.
- Income from royalties.
- Income from franchising.
- Income from inheritance.
- Income from gifts.
- Income from salaries and wages for individuals who are foreigners working in Vietnam according to contracts or documents sent for work in Vietnam, with a working period of less than 183 days in the bóng đá hôm nay trực tiếp year.
What are the bóng đá hôm nay trực tiếp rates for personal income bóng đá hôm nay trực tiếp on income taxed at a flat rate in Vietnam?
Based on Clause 2, Article 23 of theLaw on Personal Income bóng đá hôm nay trực tiếp 2007amended by Clause 7, Article 2 of theLaw on amendments to bóng đá hôm nay trực tiếp Laws 2014regarding the flat bóng đá hôm nay trực tiếp rates.
Simultaneously, Article 2 of theLaw on Personal Income bóng đá hôm nay trực tiếp 2007defines taxable entities, whereby individuals who are foreigners working for less than 183 days in a bóng đá hôm nay trực tiếp year in Vietnam are considered non-resident individuals.
Additionally, based on Clause 1, Article 18 ofCircular 111/2013/TT-BTCregarding the bóng đá hôm nay trực tiếp base for income from salaries and wages of non-resident individuals as follows:
For Income from Salaries, Wages
- Personal income bóng đá hôm nay trực tiếp for income from salaries and wages of non-resident individuals is determined by the taxable income from salaries and wages multiplied by the bóng đá hôm nay trực tiếp rate of 20%.
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Thus, the personal income bóng đá hôm nay trực tiếp rates for income taxed at a flat rate are determined as follows:
- Income from capital investment: 5%
- Income from capital transfer as specified in Clause 1, Article 13 of theLaw on Personal Income bóng đá hôm nay trực tiếp 2007: 20%
- Income from securities transfer as specified in Clause 1, Article 13 of theLaw on Personal Income bóng đá hôm nay trực tiếp 2007: 0.1%
- Income from real estate transfer: 2%
- Income from winnings: 10%
- Income from royalties: 5%
- Income from franchising: 5%
- Income from inheritance: 10%
- Income from gifts: 10%
- Income from salaries and wages for individuals who are foreigners working in Vietnam according to contracts or documents sent for work in Vietnam, with a working period of less than 183 days in the bóng đá hôm nay trực tiếp year: 20%
