Registration of a personal tax code is very important in state management, failure to register will result in administrative sanctions. Let’s find out this service of Lawyer X to reduce time and effort.
So, let’s find out with Lawyer X about this issue!
Legal grounds
– Tax Administration Law 2019
– Circular 105/2020/TT-BTC
Consulting content
What is a personal tax code?
Personal income tax is a direct tax that is calculated based on the taxpayer’s income after deduction of tax-free income; and deductions for family circumstances.
Accordingly, when an individual has worked or can generate a certain monthly income, he will need to pay personal income tax. To fulfill the tax payment obligation, each individual will have a personal tax identification number.
A personal tax identification number can be understood as a code that individuals can use; to declare their income to pay taxes. So, each individual will only be granted and used a unique personal tax identification number.
When to register for a personal tax code?
According to the General Department of Taxation, the following cases must register for a personal tax code and declare tax payment, including:
– Firstly, in case the resident individual signs a labor contract of 3 months or more; income-paying organizations and individuals shall temporarily deduct tax when paying income according to the partially progressive tax schedule; after deducting the prescribed deductions.
– Second, in case the resident does not sign a labor contract or signs a labor contract for less than 3 months with a total income of two million VND/time or more; then organize; income payers temporarily withhold tax at the rate of 10% of income before paying to individuals.
– Third, the individual taxpayer has a tax payable greater than the tax deducted in the tax year; individuals will have to pay additional tax arrears into the state budget.
However, to reduce administrative procedures for taxpayers and reduce the pressure to process finalization documents for tax authorities according to the provisions of the Law on Tax Administration 2019; and Decree No. 126/2020/ND-CP; The additional personal income tax must be exempted for individuals whose additional tax payable after the final settlement of each year is VND 50,000 or less.
– Fourth, the individual taxpayer has a tax payable smaller than the tax deducted in the tax year; individual taxpayers will be refunded personal income tax; if they already have a tax identification number at the time of submission of tax finalization documents. In case individuals have PIT refund, but are late in submitting tax finalization declarations as prescribed; then no penalty will be applied for administrative violations of tax finalization overtime.
Procedures for registration of a personal tax number
Register through the place that pays the income
Step 1: Submit your application to the income-paying agency
An individual’s tax registration dossier includes:
– Authorization documents;
– One of the personal papers such as A copy of CCCD or a copy of a valid ID card for an individual who is a Vietnamese citizen; Moreover, copy of the valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.
Step 2: The income-paying agency receives the dossier and sends it to the tax authority
The income-paying agency is responsible for synthesizing the individual’s tax registration information into the tax registration declaration form No. 05-DK-TH-TCT and sending it to the tax authority directly managing the income-paying agency.
Step 3: Receive and notify tax code.
Register directly at the tax office
Under Point b, Clause 9, Article 7 of Circular 105/2020/TT-BTC; individuals pay personal income tax without going through an income-paying agency; or fail to authorize the income-paying agency to register for tax; taxpayers shall submit tax registration dossiers to tax authorities as follows:
– At the Tax Department where the individual works, for the resident individual earning income from wages; wages paid by international organizations, embassies; The Consulate in Vietnam pays but this organization has not yet made tax deductions.
– At the Tax Department; Sub-department of Taxation in the area where individuals have obligations to the state budget for individuals who register for tax through tax declaration dossiers (individuals with non-agricultural land use tax obligations do not have a tax identification number; besides, individuals carrying out real estate transfer activities without tax identification numbers; individuals having obligations to pay the state budget for irregular revenues, including registration fees, capital transfer; and other irregular revenues without tax code).
– At the Tax Department; Sub-department of Taxation in the area where the individual resides (were registered for permanent or temporary residence); for other cases.
Register for a personal tax number online
Step 1: Go to https://thuedientu.gdt.gov.vn/
Step 2: Log in to the system
Register a tax code for the company’s employees, the accountant clicks on the box “Enterprise”.
After that, the system will display the interface “Login to the system”; The accountant only needs to fill in “Username”, “Password” and select “Object” as “Taxpayer”.
Step 3: Select the function “Register tax”
Select “Tax registration” => “New registration to change personal information via CQT” => select file “05-DK-TH-TCT”.
Step 4: Fill in the declaration information and submit.
Personal tax code registration service of Lawyer X
Lawyer X is a reputable and professional law firm, trusted by many individuals and organizations. Moreover, supporting and accompanying to solve the client’s legal difficulties is the desire of Lawyer X. Besides, lawyer X provides quick personal tax identification number registration service, and reputation, exactly. So, we receive a lot of requests for assistance in applying for a personal tax number in thousands of cases.
To make your work more convenient, Lawyer X will perform:
1. Legal advice related to tax and personal tax code;
2. Representing in drafting and editing documents and papers;
3. Commitment to validity; legal and valid to use;
4. Receive authorization to submit documents, receive results, and hand them over to customers.
Why should you choose Lawyer X’s personal tax code registration service?
Using the services of Lawyer X will bring the following benefits:
Prestigious professional services: Firstly, the team of consultants and consultants for many years in the field of civil status, and customer support.
On-time: Certainly, with the motto “Get your lawyer right at your fingertips”, we ensure the service always performs on time. The rights and interests of customers always come first.
Cost: Besides, Lawyer X’s service costs are highly competitive; depending on the nature of the particular case. So, we want our guests to have the best possible service experience. Therefore, costs which guaranteed to be the most suitable and economical for customers.
Confidentiality of client information: Finally, all personal information of clients Lawyer X will be 100% confidential.
Please see more articles:
How to look up personal tax code in Vietnam
How to register a tax code for foreign contractors and sub-contractors?
Contact LSX Lawfirm
Finally, we hope this article is useful for you to answer the question about: “The latest personal tax code registration service in 2022 in Vietnam”. If you need any further information, please contact LSX Law firm: at +84846175333 or Email: [email protected]
Frequently asked questions
Individuals are given a unique tax code to use. However, dependents of the individual are granted tax identification numbers to reduce the family circumstances for individual income taxpayers. So, the tax identification number granted to the dependent is concurrently the tax identification number of the individual when the dependent incurs obligations to the state budget.
In case the individual has not submitted a tax finalization declaration for a tax refund during the tax period, the individual taxpayer can submit a tax finalization declaration to request a tax refund at any time without being processed. tax administrative violations.
A tax registration dossier includes:
+ Tax registration declaration form No. 05-DK-TCT;
+ A copy of a CCCD card or a copy of a valid ID card for individuals who are Vietnamese nationals; A copy of the valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.
Conclusion: So the above is The latest personal tax code registration service in 2022 in Vietnam. Hopefully with this article can help you in life, please always follow and read our good articles on the website: lsxlawfirm.com
