THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION
Official Dispatch No. 336/TCT-TNCN dated January 24, 2014 of the General Department of Taxation guidng the personal income tax finalization in 2013
To: Department of Taxation of provinces and centrally-affiliated cities
The personal income tax finalization in 2013 is implemented under the following documents:
- The Law on Personal Income Tax, Law amending and supplementing a number of articles of the Law on Personal Income Tax, Decree No. 100/2008/ND-CP dated September 08, 2008 of the Government; Decree No. 65/2013/ND dated June 27, 2013; Circular No. 84/2008ATT-BTC dated September 30, 2008 of the Ministry of Finance, Circular No. 62/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance; Circular No. 02/2010/TT-BTC dated January 11, 2010 of the Ministry of Finance; Circular No. 113/2011/TT-BTC dated August 04, 2011 of the Ministry of Finance; Circular 111/2013/TT-BTC dated August 15, 2011 of the Ministry of Finance and Circular No. 176/2009/TT-BTC dated September 09, 2009 of the Ministry of Finance and the guiding documents;
- The Law on Tax Administration, the Law amending and supplementing a number of articles of the Law on Tax Administration; Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government; Decree No. 106/2010/ND-CP dated October 28, 2010 of the Government; Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government; Circular No. 28/2011/TT-BTC dated February 28, 2011 of Ministry of Finance and Circular No. 156/2013/TT-BTC dated November 06, 2013 of Ministry of Finance and the guiding documents.
To ensure the uniform implementation as prescribed by law, the General Department of Taxation hereby draws the attention to the contents of personal income tax finalization in 2013 as follows:
I. CASES OF DECLARATION OF PERSONAL INCOME TAX FINALIZATION
1. Payers of income subject to personal income tax irrespective of whether tax deduction incurs or not are responsible for tax finalization declaration and finalize tax on behalf of individuals. Where organizations and individuals do not pay income arising in 2013, they shall not declare their personal income tax finalization;
