New articles

1. Current tax: offset only from the tax period in which the documents are submitted, Official Letter No. 4176/TCT-KK dated October 29, 2018 of the General Department of Taxation on the declaration of external current VAT.
According to this Official Letter, the external current VAT can only be offset in the tax declaration dossier (form No. 01/GTGT) at the head office from the tax period arising (making) the current tax payment voucher.
If the enterprise has declared clearing in the tax period before having the current tax payment document, it is not appropriate, it is required to reduce this document from the file of the previous tax period, then make an additional declaration in the previous tax period. tax calculation wrong declaration.
Personal income tax:
Recalculate PIT according to the status of residence, if overpaid will be refunded.
According to the guidance in Official Letter No. 1657/TCT-TNCN dated April 20, 2016, if a foreigner’s last working year has not lasted for 183 days, he/she shall be considered a non-resident individual. Accordingly, the PIT will have to be recalculated at the rate of 20% but will be exempted from finalization.
In case the recalculation of PIT according to the status of residence leads to foreigners having overpaid tax amounts, they may request a tax refund.
Tax refund dossiers include:
– A request for tax refund, made according to form No. 01/ĐNHT issued together with Circular 156/2013/TTBTC.
– Photocopies of documents, receipts of PIT payment with signatures of foreigner’s commitment to take responsibility.
Having returned home, you can authorize the company to finalize PIT on behalf of the company
According to Official Letter No. 69271/CT-TTHT specified at Point a.5 Clause 3 Article 21 of Circular 92/2015/TT-BTC, in principle, foreign workers being individuals residing in Vietnam must settle the settlement. tax before leaving the country. However, if the foreigner has returned home without finalizing the tax, the foreigner can authorize according to the civil law for the Company to make the final settlement instead.
The deadline for submission of finalization documents on behalf of PIT is the 45th day after the individual exits.

2. When is the profit recorded as an increase in tax declaration capital ?
Official Letter No. 74216/CT-TTHT dated November 7, 2018 of the Tax Department of Ho Chi Minh City. Hanoi on PIT for transfer of contributed capital.
According to the provisions of Clause 9 Article 26 of Circular 111/2013/TT-BTC, for the profit recorded as an increase in capital, it is not required to declare and pay tax on capital investment at the time of recording the increase.
However, when transferring capital or withdrawing capital, individuals must declare and pay both capital transfer tax and capital investment tax by themselves.
The bases for calculating capital investment tax and capital transfer tax shall comply with the guidance in Articles 10 and 11 of Circular 111/2013/TT-BTC.