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No. 92/2015/TT-BTC

Taxes:Value-added Tax,Individual Income Tax

Date of Promulgation:

Date of Implementatio:2015-06-15


Circular No. 92/2015/TT-BTC dated June 15, 2015, guidelines for vat and personal income tax incurred by residents doing business, amendments to some articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax Laws and the Government's Decree No. 12/2015/ND-CP on guidelines for the Law on the amendments to tax Laws and Decrees on taxation

  • Circular No. 96/2015/TT-BTC detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of the decrees on taxes / Official Dispatch No. 2994/TCT-TNCN dated July 24, 2015 of the General Department of Taxation on Introduction to some contents of Circular No. 92/2015/TT-BTC / Circular No. 193/2015/TT-BTC guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax

    Circular No. 92/2015/TT-BTC dated June 15, 2015, guidelines for vat and personal income tax incurred by residents doing business, amendments to some articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax Laws and the Government's Decree No. 12/2015/ND-CP on guidelines for the Law on the amendments to tax Laws and Decrees on taxation

    Pursuant tothe Law on Personal income tax No. 04/2007/QH12 dated November 21, 2007 and the Law No. 26/2012/QH13 dated November 22, 2012 on amendments to the Law on Personal income tax;

    Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006 and the Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax administration;

    Pursuant to the Law No. 71/2014/QH13 dated November 26, 2014 on the amendments to tax laws

    Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008, amended by the Law on Value-added tax No. 31/2013/QH13 dated June 19, 2013;

    Pursuant to the Government'sDecree No. 65/2013/ND-CP dated June 27, 2013 on guidelines for some Articles of the Law on Personal income tax and the Law on amendments to the Law on personal income tax;

    Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for some Articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;

    Pursuant to the Government's Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on the amendments to tax laws and decrees on taxation;

    Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines for some Articles of the Law on Value-added tax;

    Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

    At the request of Director of the General Department of Taxation;

    The Minister of Finance provides the below guidelines:

    Chapter I


    Article 1. Taxpayers

    1. Taxpayers mentioned in Chapter I of this Circular are residents including individuals, groups of individuals, and households who manufacture and/or trade in goods, services in any field and sector prescribed by law (hereinafter referred to as businessperson or businesspeople). The business fields and sectors also include:

    a) Independent practice in the fields and sectors that are permitted in the practising certificate or license as prescribed by law.

    b) Acting as a lottery, insurance, multi-level marketing agent who directly signs a contract with the lottery company, insurer, or multi-level marketing company.

    c) Business cooperation with other organizations.

    d) Agriculture, forestry, salt production, aquaculture activities that do not satisfy conditions for tax exemption in Point e Clause 1 Article 3 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance.

    2. Taxpayers mentioned in Clause 1 of this Article do not include businesspeople whose revenues are VND 100 million/year or lower.

    Article 2. Tax calculation methods applied by businesspeople paying flat tax

    1. Applied principles:

    a) Businesspeople who pay flat tax (hereinafter referred to as payers of flat tax) are those who earn revenue from trading in goods/services in any field and sector prescribed by law, except for the businesspeople mentioned in Article 3, Article 4, and Article 5 of this Circular.

    b) If the revenue subject to personal income tax (PIT) earned by the businessperson who pays flat tax in the year is VND 100 million/year or lower, the person shall not pay VAT and PIT.

    If the revenue subject to PIT earned by a flat tax payer who does not do business for the whole year (less than 12 months of a calendar year) is VND 100 million per year or lower, such person shall not pay VAT and PIT. Persons who do not do business for the whole year include persons who are new to business; persons doing seasonal business; persons who suspend/shut down their business. The actual revenue for calculating tax payable in the year is the revenue earned during the months in which they actually do business. If a payer of flat tax who does not do business for the whole year has received a tax notice from the tax authority, the flat tax shall be reduced according to the months in which the business is suspended or shut down.

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