The Planning and Consulting Department provides guidance on the 2009 personal income tax settlement for tax officials directly involved in tax settlements with the tax authorities, specifically for individuals with two or more sources of income.
1. The tax settlement file includes the following documents:
- Tax return form No. 09/KK-BTC, appendix form No. 09A/PL-TNCN issued with Circular No. 20/2010/TT-BTC of the Ministry of Finance, appendix form No. 09/PL-TNCVN (if there is a registered personal deduction) issued with Circular No. 84/2008/TT-BTC of the Ministry of Finance. - Documents proving the amount of tax withheld and provisionally paid during the period; the declaration is based on tax withholding certificates issued by the paying entity. - In the case of receiving income from international organizations, embassies, consulates, and income from abroad, there must be documents proving or confirming the amount paid by the paying entity or organization, along with a letter confirming annual income using form No. 20/TXN-TNCN issued with Circular No. 84/2008/TT-BTC of the Ministry of Finance.
2. Deadline for submitting tax return documents: no later than May 31, 2010
3. Handling violations
3.1. Penalties for late submission of tax registration documents or late notification of changes in information compared to the prescribed deadline: a fine of VND 550,000 to VND 2,000,000. 3.2. Penalties for incomplete information declaration in tax documents: a fine of VND 550,000 to VND 3,000,000. 3.3. Penalties for late filing of tax returns: - From 5 to 10 days: a fine of VND 550,000 to VND 1,000,000 - From 10 to 20 days: a fine of VND 1,100,000 to VND 2,000,000 - From over 20 days to 30 days: a fine of VND 1,650,000 to VND 3,000,000 - From over 30 days to 40 days: a fine of VND 2,200,000 to VND 4,000,000 - From over 40 days to 90 days: a fine of VND 2,750,000 to VND 5,000,000 - Over 90 days is considered tax evasion and is subject to a penalty of 1 to 3 times the tax amount depending on the severity of the violation. 3.4. Penalties for late tax payments: The penalty is 0.05% of the overdue tax amount for each day of delay, including holidays and weekends. 3.5. Penalties for incorrect declarations resulting in underpayment of tax: A penalty of 10% of the underdeclared tax amount. 3.6. Penalties for tax evasion and tax fraud: The full amount of evaded tax must be paid, in addition to penalties ranging from 1 to 3 times the amount of evaded tax.
4. Entities required to directly settle their tax obligations with the tax authorities.
This applies to staff members who receive income from two or more direct sources of payment (one from the school and one from external organizations). The above are some basic guidelines for the 2009 personal income tax finalization process for school staff members who directly file their tax returns at the tax office. Staff members should submit their tax finalization documents to the online tax declaration portal: www.tncnonline.com.vn, and simultaneously bring a complete set of documents to the Hanoi Tax Department, address 187 Giang Vo, Hanoi. We kindly request that heads of units inform their staff members of this information and ensure compliance.
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Forms and instruction documents
