Uni 29-07-2015 - Introduction to some contents of revising, adding Circular 92/2015/TT-BTC

On 24 July 2015, GDT issued official letter  2994/TCT-TNCN introducing some contents of revising, adding Circular 92/2015/TT-BTC. Accordingly, some contents are mentioned as follows:

1. Some contents of revising, adding tax policy and tax declaration for business individuals
2. Some contents of revising, adding tax administration for business individuals
3. Some contents of revising, adding PIT policy

• For income excluded from taxable income
• For converting taxable income into VND
• For calculating tax for accumulative insurance that bought for employees.
• For tax calculation for income from inheritance, gifts
• For offsetting tax finalization on behalf of individuals for income payers

4. Some contents of revising, adding PIT administration

• For PIT finalizations obligation
• For tax finalization authorization
• For revising, adding tax forms, declarations