The Department of Science and Technology provides guidance on the 2009 personal income tax settlement of officers who directly settle taxes with tax authorities, who are individuals with two or more sources of income.
1. Tax settlement dossier includes the following documents:
- Tax finalization declaration form No. 09/KK-BTC, appendix form No. 09A/PL-TNCN issued together with Circular No. 20/2010/TT-BTC of the Ministry of Finance, appendix form No. 09/PL-TNCVN (if there is a registration for family deduction) issued together with Circular No. 84/2008/TT-BTC of the Ministry of Finance - Documents proving the amount of tax deducted and temporarily paid during the period, the declaration is based on the tax deduction documents issued by the paying unit. - In case of receiving income from international organizations, embassies, consulates and receiving income from abroad, there must be documents proving or confirming the amount paid by the unit or organization paying the income, accompanied by a letter confirming the annual income according to form No. 20/TXN-TNCN issued together with Circular No. 84/2008/TT-BTC of the Ministry of Finance.
2. Deadline for submitting tax settlement dossier: no later than May 31, 2010
3. Handling of violations
3.1. Penalty for late submission of tax registration dossier, late notification of information changes compared to the prescribed deadline: fine from 550,000 to 2,000,000 VND 3.2. Penalty for incomplete declaration of information in tax dossier: fine from 550,000 to 3,000,000 VND 3.3. Penalty for late submission of tax declaration beyond the prescribed time limit - From 5 to 10 days: fine from 550,000 VND to 1,000,000 VND - From 10 to 20 days: fine from 1,100,000 VND to 2,000,000 VND - From over 20 days to 30 days: fine from 1,650,000 VND to 3,000,000 VND - From over 30 days to 40 days: fine from 2,200,000 VND to 4,000,000 VND - From over 40 days to 90 days: fine from 2,750,000 VND to 5,000,000 VND - Over 90 days is considered tax evasion and the fine is from 1 to 3 times the tax amount depending on the level of violation. 3.4. Penalty for late tax payment The penalty is 0.05% of the late tax amount calculated for each day of late payment, the number of days of late tax payment includes holidays and days off. 3.5. Penalty for incorrect declaration leading to underpayment of tax: 10% of the under-declared tax amount. 3.6. Penalty for tax evasion and tax fraud: Must pay the full amount of tax evaded, in addition, the penalty will be from 1 to 3 times the amount of tax evaded.
4. Subjects must directly settle taxes with tax authorities
These are officers who have income from two or more direct payment sources (one is the school, the other is an agency outside the school). Above are some basic contents on instructions for implementing the 2009 personal income tax settlement for officers in the school who directly go to the tax office to settle their taxes. Officers send tax settlement dossiers to the address of the Electronic Information Portal for receiving tax settlement declarations: www.tncnonline.com.vn, and at the same time bring a complete set of dossiers to the Hanoi Tax Department, address 187 Giang Vo, Hanoi. We respectfully request that heads of units notify their officers to know and implement.
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Forms and instructions
