FILLING OUT PERSONAL INCOME TAX DECLARATION
FORM 05-DK-TCT
IN CIRCULAR 105/2020/TT-BTC
OUTLINES
1. Personal file for direct payment of taxpayer at the tax office.
2. Personal file authorizing organizations and individuals to pay incomes to pay personal income tax at tax office.
3. Filling out the personal income tax declaration.
In order to ensure the payment of PIT in accordance with the law, the individual paying tax must first make tax registration with the tax office. In this regard, many taxpayers are still confused in preparing tax registration documents for tax authorities as well as filling out tax registration declarations according to the prescribed form. The following article will guide on how to prepare documents and how to write a tax registration declaration, helping readers understand the necessary information.
Personal file for direct payment of taxpayer at the tax office.
- According to Clause 9, Article 7 of Circular No. 105/2020/TT-BTC guiding individuals to directly pay tax at tax authorities, they shall submit tax registration dossiers to tax authorities as follows:
- For resident individuals earning incomes from salaries and wages paid by international organizations, Embassies and Consulates in Vietnam:
- In case the above-mentioned income-paying organizations have not yet withheld personal income tax, the individual shall register to pay personal income tax at the Tax Department where the individual works.
- Tax registration dossiers include: Tax registration declaration form No. 05-DK-TCT according to Circular No. 105/2020/TT-BTC; for individuals who are Vietnamese, they need a people's identity card (copy) or citizen identification card (copy); For individuals who are foreigners or Vietnamese living abroad, a valid Passport (copy) is required.
- For individuals earning incomes from salaries and wages paid by organizations and individuals from abroad:
- In this case, the individual registers to pay personal income tax at the Tax Department where the job is done in Vietnam.
- Tax registration dossiers include: Tax registration declaration form No. 05-DK-TCT according to Circular No. 105/2020/TT-BTC; for individuals who are Vietnamese, they need an ID card (copy) or ID card (copy); For individuals who are foreigners or Vietnamese living abroad, a valid Passport (copy) is required. In case a foreign individual who does not reside in Vietnam according to regulations is sent to Vietnam to work but receives income abroad, a written appointment from the employer organization is required (a copy).
- For individuals who register for tax through tax declaration dossiers:
- In case an individual incurs tax obligations such as: real estate transfer, non-agricultural land use obligation, irregular revenues include: capital transfer, registration fee and other payments that do not have a tax code, individuals shall register to pay personal income tax at the Sub-department of Taxation, the Sub-department of Taxation of the region where the individual has obligations to the state budget.
- The tax registration for the first time is a tax declaration file according to the provisions of the law on tax administration. In case the tax declaration dossier does not have a copy of the citizen's identity card or the people's identity card or passport, the taxpayer must add documents suitable to the tax payer together with the tax return.
- For other cases: Individuals register to pay personal income tax at the Sub-department of Taxation, the Sub-department of Taxation in the area where the individual resides (where registered for permanent or temporary residence).
- Tax registration dossiers include: Tax registration declaration form No. 05-DK-TCT according to Circular No. 105/2020/TT-BTC; for individuals who are Vietnamese, they need a people's identity card (copy) or citizen identification card (copy); For individuals who are foreigners or Vietnamese living abroad, a valid Passport (copy) is required.
- According to Clause 9, Article 7 of Circular No. 105/2020/TT-BTC guiding individuals to authorize income payers to pay personal income tax, such individuals shall submit tax registration dossiers at the organizations and individuals.
- Individuals pay income as follows: In case, in the same tax payment period, an individual earns salary or wages from many income-paying organizations or individuals, that individual may authorize tax registration at only one income-paying organization or individual. to be issued a tax identification number by the tax authority.
- After being granted a tax identification number by the tax authority, the individual shall notify the income paying organization or individual of his/her tax identification number for use in tax declaration and payment, and the income paying organization or individual shall Sign to pay personal income tax at the tax agency directly managing.
- A tax registration dossier includes: Authorization letter; Tax registration declaration form No. 05-DK-TCT according to Circular No. 105/2020/TT-BTC; for individuals who are Vietnamese, they need a people's identity card (copy) or citizen identification card (copy); For individuals who are foreigners or Vietnamese living abroad, a valid Passport (copy) is required.
Declaration form No. 05-DK-TCT according to Circular No. 105/2020/TT-BTC (Illustration)
- According to Circular No. 105/2020/TT-BTC guiding non-business individuals to submit tax registration dossiers directly at tax authorities, the declaration form No. 05-DK-TCT should be used. Here are some guidelines for filling out the form:
- Full name of tax registrant: Enter capital letters (clearly, fully).
- For the Tax Agent section: Fill in the tax agent's information fully; tax identification number, tax agent contract in case the tax agent signs a contract with the taxpayer.
- For the item Date, month, year of birth of an individual: Write clearly the date, month and year of birth of the tax-registered individual.
- For Gender: Check the Male or Female box.
- For the Nationality : Specify the nationality.
- For the Personal dossier section: Compare with the Chip- based ID card or ID Card or Passport, fill in the number of the Citizen's Identity Card or People's Identity Card or Passport, date of issue and place of issue.
- For the section of permanent residence: Enter information about the individual's permanent residence address (about house/street number, village, hamlet; commune, ward, township; district, province, city, country) has been recorded in the household registration book or in the national population database
- Đối với Cơ quan chi trả thu nhập tại thời điểm đăng ký thuế: Ghi tên tổ chức, cá nhân trả thu nhập.
- For the Current Address field: Enter information about the individual's current address (about house/street number, hamlet, hamlet; commune, ward, town; district; province, city, country) if the current address is different from the permanent address.
- For Contact phone, email: Enter phone number, email address (if any).
- For income-paying agencies at the time of tax registration: Enter the name of the income-paying organization or individual.
- In case the individual paying personal income tax authorizes the income paying agency to register for tax, the form No. 05-DK-TH-TCT according to Circular No. 105/2020/TT-BTC shall be applied.
➤ More articles:
➤ Calculation of personal income tax 13th month salary.
➤ Special notes for taxpayers being organizations and individuals in 2022.
➤ Procedures for changing the contents of tax registration of enterprises. .
➤ Calculation of PIT for Tet bonus.
- Here are some regulations on Instructions for filling out personal income tax returns according to form No. 05-DK-TCT specified in Circular No. 105/2020/TT-BTC of Thinh Tri Law Firm. If you have any questions, dont hesitate to contact us via 1800 6365 for further advice.
