How to write form 05/KK-TNCN - Personal income trực tiếp bóng đá euro hôm nay declaration for income from salaries, wages in Vietnam?

What is the Form 05/KK-TNCN - Personal income taxdeclaration for income payers in Vietnam?

The personal income trực tiếp bóng đá euro hôm nay declaration form for income from salaries and wages is Form 05/KK-TNCN issued withCircular 80/2021/TT-BTC, formatted as follows:

Download form 05/KK-TNCN:Here

Note:

- This declaration applies only to organizations and individuals that occur in paying income from salaries and wages for individuals within the month/quarter, regardless of whether trực tiếp bóng đá euro hôm nay deduction arises or not.

- Monthly trực tiếp bóng đá euro hôm nay declaration is applied to income payers with total sales of goods and service provision from the previous year exceeding 50 billion Dong or in case organizations or individuals choose to declare taxes monthly.

- Quarterly trực tiếp bóng đá euro hôm nay declaration applies to income payers with total sales of goods and service provision from the previous year not exceeding 50 billion Dong, including entities not generating sales from goods and service provision.

How to write form 05/KK-TNCN - Personal income trực tiếp bóng đá euro hôm nay declaration for income from salaries, wages in Vietnam?(Image from Internet)

How to write Form 05/KK-TNCN - Personal income taxdeclaration for income from salaries, wages in Vietnam?

Below is detailed guidance on writing form number 05/KK-TNCN followingCircular 80/2021/TT-BTC:

First: For general information

[01] trực tiếp bóng đá euro hôm nay period: Record according to the month, year or quarter, year of the trực tiếp bóng đá euro hôm nay declaration implementation period. In the case of monthly trực tiếp bóng đá euro hôm nay declaration, cross out the quarter; for quarterly trực tiếp bóng đá euro hôm nay declaration, cross out the month. (trực tiếp bóng đá euro hôm nay period is monthly or quarterly. Check the existence on the monthly/quarterly declaration).

[02] First time: If it is the first trực tiếp bóng đá euro hôm nay declaration, mark "x" in the square.

[03] Supplementary number: If declared after the first time, this is identified as supplementary declaration and the supplementary declaration number is written into the square.

[04] Name of taxpayer: Clearly and fully record the name of the organization or individual paying income according to the Establishment Decision or Business Registration Certificate or taxpayer registration certificate.

[05] trực tiếp bóng đá euro hôm nay identification number: Clearly and fully record the trực tiếp bóng đá euro hôm nay identification number of the organization or individual paying income according to the taxpayer registration certificate or trực tiếp bóng đá euro hôm nay Code Notification or trực tiếp bóng đá euro hôm nay Code Card issued by the trực tiếp bóng đá euro hôm nay authority.

[06], [07], [08] Address: Clearly and fully record the organization or individual's headquarters' address paying income according to the Business Registration Certificate, or permanent address (for individuals) registered with the trực tiếp bóng đá euro hôm nay authority.

[09], [10], [11] Phone, fax, email: Clearly and fully record the phone number, fax number, email address of the organization or individual paying income (leave blank if none).

[12] trực tiếp bóng đá euro hôm nay agent name (if any): If the organization or individual paying income authorizes trực tiếp bóng đá euro hôm nay declaration to a trực tiếp bóng đá euro hôm nay Agent, clearly, fully record the name of the trực tiếp bóng đá euro hôm nay Agent according to the establishment decision or business registration certificate of the trực tiếp bóng đá euro hôm nay Agent.

[13] trực tiếp bóng đá euro hôm nay identification number: Clearly and fully record the trực tiếp bóng đá euro hôm nay identification number of the trực tiếp bóng đá euro hôm nay Agent according to the taxpayer registration certificate or trực tiếp bóng đá euro hôm nay Code Notification or trực tiếp bóng đá euro hôm nay Code Card issued by the trực tiếp bóng đá euro hôm nay authority.

[14] trực tiếp bóng đá euro hôm nay agent contract: Clearly and fully record the number, date of the trực tiếp bóng đá euro hôm nay agent contract between the income-paying organization or individual and the trực tiếp bóng đá euro hôm nay Agent (current valid contract).

[15] Allocation of trực tiếp bóng đá euro hôm nay due to having a dependent accounting unit in a provincial locality different from headquarters: If applicable, mark "x" in the square.

Second: For declaring the criteria of the table

[16] Total number of employees: Is the total number of individuals receiving income from salaries and wages that the organization or individual paid income for in the period.

[17] Resident individuals with labor contracts: Is the total number of resident individuals receiving income from salaries and wages according to labor contracts of 03 months or more that the organization or individual paid income for in the period.

[18] Total number of individuals with trực tiếp bóng đá euro hôm nay deducted: Indicator [18] = [19] + [20].

[19] Resident individuals: Is the number of resident individuals with income from salaries and wages that the organization or individual paid income for, from whom trực tiếp bóng đá euro hôm nay has been deducted.

[20] Non-resident individuals: Is the number of non-resident individuals with income from salaries and wages that the organization or individual paid income for, from whom trực tiếp bóng đá euro hôm nay has been deducted.

[21] Total taxable income paid to individuals: Indicator [21] = [22] + [23].

[22] Resident individuals: Are the taxable income amounts from salaries, wages and other taxable incomes with the nature of salaries, wages that the organization or individual paid to resident individuals in the period.

[23] Non-resident individuals: Are the taxable income amounts from salaries, wages and other taxable incomes with the nature of salaries, wages that the organization or individual paid to non-resident individuals in the period.

[24] Total taxable income from life insurance or other voluntary insurance premiums of an insurer not established in Vietnam for employees: Is the amount of money that the organization or individual paying income buys life insurance, other voluntary insurance accumulating on insurance premiums of an insurer not established in Vietnam for employees.

[25] Total taxable income exempt under petroleum contract provisions: Declare total taxable income exempt under provisions of petroleum contract (if incurred).

[26] Total taxable income paid to individuals subject to trực tiếp bóng đá euro hôm nay deduction: Indicator [26] = [27]+[28].

[27] Resident individuals: Are the taxable income amounts from salaries, wages and other taxable incomes with the nature of salaries, wages that the organization or individual paid to resident individuals subject to trực tiếp bóng đá euro hôm nay deduction within the period.

[28] Non-resident individuals: Are the taxable income amounts from salaries, wages and other taxable incomes with the nature of salaries, wages that the organization or individual paid to non-resident individuals subject to trực tiếp bóng đá euro hôm nay deduction within the period.

[29] Total personal income trực tiếp bóng đá euro hôm nay deducted: Indicator [29] = [30] + [31].

[30] Resident individuals: Is the amount of personal income trực tiếp bóng đá euro hôm nay that the organization or individual paying income deducted from resident individuals in the period.

[31] Non-resident individuals: Is the amount of personal income trực tiếp bóng đá euro hôm nay that the organization or individual paying income deducted from non-resident individuals in the period.

[32] Total personal income trực tiếp bóng đá euro hôm nay deducted on life insurance premiums or other voluntary insurance of an insurer not established in Vietnam for employees: Is the total personal income trực tiếp bóng đá euro hôm nay that the organization, individual paying income deducted on the insurance premiums of life insurance, other voluntary insurance accumulating on insurance premiums of an insurer not established in Vietnam for employees. Indicator [32] = [24] x 10%.

What are cases of exemption ofthe personal income trực tiếp bóng đá euro hôm nay declaration in Vietnam?

According to Clause 3 Article 7 ofDecree 126/2020/ND-CP(amended by Clause 2 Article 1 ofDecree 91/2022/ND-CP), cases where it is not necessary to submit a personal income trực tiếp bóng đá euro hôm nay declaration include:

Case 1:

Individuals with income exempt from trực tiếp bóng đá euro hôm nay as specified by the personal income trực tiếp bóng đá euro hôm nay law and provisions at point b Clause 2 Article 79 oftrực tiếp bóng đá euro hôm nay Administration Law 2019except for individuals receiving inheritance, gifts being real estate; real estate transfer.

Case 2:

Taxpayers temporarily suspend activities, businesses according to provisions in Article 4 ofDecree 126/2020/ND-CP.

Case 3:

Taxpayers submit documentation terminating the taxpayer identification number except in cases of terminating activities, terminating contracts, reorganizing enterprises according to Clause 4 Article 44 oftrực tiếp bóng đá euro hôm nay Administration Law 2019.

Case 4:

The person declaring personal income trực tiếp bóng đá euro hôm nay is an organization, individual paying income subject to monthly, quarterly personal income trực tiếp bóng đá euro hôm nay declarations in months, quarters where no personal income trực tiếp bóng đá euro hôm nay deduction of income recipients arises.

Note:It is not required to submit a personal income trực tiếp bóng đá euro hôm nay declaration if there is no income payment or personal income trực tiếp bóng đá euro hôm nay deduction in that month/quarter.

However, in practice, it is advisable to submit a blank declaration to avoid having to explain the lack of submission of a personal income trực tiếp bóng đá euro hôm nay declaration.