Taxpayers in 2013 received a deduction of 78 million VND (photo: Viet Hung).
The General Department of Taxation has just issued Official Dispatch No. 336/TCT-TNCN guiding the implementation of income tax finalization Personal income (PIT) of 2013. Accordingly, the total deduction for the taxpayer is 78 million (the deduction for the first 6 months of the year is 4 million and the last 6 months is 9 million).
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Deductions for dependents are calculated from the month the care obligation arises in case the dependent declaration does not correctly identify the time of occurrence. When born, the individual can re-register when finalizing taxes.
The deduction level is calculated according to the number of dependents, the number of months for which the deduction is calculated and the amount of money deducted for each person. person per month (16 million VND/person/month applies to the first 6 months of the year and 3.6 million VND/person/month for the last 6 months of the year).
During the year 2013, the determination of dependents as people with serious illnesses will apply according to the list issued with Official Dispatch 16662/BTC-TCT; From 2014, it will apply according to the list of the Ministry of Health.
According to the official dispatch of the General Department of Taxation, the subjects that must finalize personal income tax are organizations and individuals that pay income. Must deduct tax regardless of whether tax deduction occurs or not in the year. Responsible for declaration and finalization on behalf of authorized individual. In cases where organizations and individuals do not pay income in 2013, they do not have to declare personal income tax finalization.
Individuals have income from wages; import from business; Income from insurance agency activities, multi-level marketing, lottery agents, and personal income tax settlement according to the instructions at point c; Dictionary e Clause 2, Article 26 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance.
In addition, resident individuals have income from When transferring securities at the end of the year, if there is a request to apply the tax rate of 20% calculated on taxable income, tax settlement declaration shall be made directly to the tax authority. In cases where individuals transfer securities and have paid tax at the tax rate of 0 1% on the securities transfer price each time without a request to re-determine the personal income tax amount at the tax rate of 20%, tax finalization is not required. p>
When calculating family deductions for yourself, in the tax period, you have not calculated family deductions for yourself or calculated family deductions for yourself for less than 12 months. It will be calculated for a full 12 months if tax finalization is carried out according to regulations.
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