BO TAI CHINH ONG HOA XA HOI CHU NGHIA VIVT NAM

TONG CVC THUS DOcl(ip - Tyr do - Halal phut

SS: 45A /TCT-TNCN ngely g thdng 02 aim 2010

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Nam 2009 ding la nam Chinh phit dd trien khai nhieu Oat phap nham
ktte- 141":
thuc day san xuat kinh doanh, duy tri tang twang kinh t6 va dam bao an sinh xa
---

222- hOi; BO Tai chinh da ban hanh Thong tu so 160/2009/TT-BTC ngay 12/8/2009
°huong dan viec mien thud TNCN theo Nghi quySt s6 32/2009/QH12 ctia Quoc
hen Theo d6, mot so khoan thu nhap dugc mien thud TNCN; cac to chirc, ca
than chi tra thu nhap (sau day , goi chung la don vi chi tra thu nhap) va ca than
c6 thu nhap Ichi quyet toan thud nam 2009 Ichong phai ke khai dSi voi cac khoan
thu nhap dugc mien nay.

DS viec quySt toan thud TNCN nam 2009 dugc thuc hien theo dung quy
dinh cita Luat thud TNCN, Nghi dinh cua Chinh phi" quy dinh chi tiet thi hanh
mot so diSu cua Luat thud TNCN, va cac van ban huang dAn thi bath cila BO
Tai chinh; Ving cvc Thue huang dan viec quyet toan thug TNCN nam 2009 nhu
sau:

I. DOI TUVNG AP DUNG QUYET TOAN THUE TNCN VA HO

.

SO QUYET TOAN THUE TNCN:

1. Doi tuvng phai quyet toan thud TNCN:

Theo hu&ng dan tai Thong tu se 84/2008/TT-BTC ngay 30/9/2008 dm

BO Tai chinh thi cac d6i tuqng phai quyet toan thud TNCN bao gOrn:
- TO chtk, ca nhan chi tra thu nhap;
- Ca nhan cu tra c6 thu nhap tit tien luong, tien tong, thu nhap tir kinh
doanh co so thug phai nOp lOn hon so thud da lchau tra, tam nOp; hoac ca nhan
c6 yeu eau hoan thud hoac tra so thud nOp thira vao lcY sau;

Co quan thus trvc tiep quan 15/ cac don vi chi tra thu nhap, ca nhan nOp
thud phai chit dOng thong bao sOrm ngifia vu quyet toan thud 6 cac dei tuong
phai quySt toan thud dugc biet; dOng thqi pho bien, hiving dan cho cac don vi
chi tra thu nhap va ca than thuc hien ke khai, nop hO so quyet toan thud theo
dung quy dinh.

1
 2. Vd ke khai guy& Wan thug cua il)l chwc chi tra thu nhik:

Theo htrang dart tai Thong to so 160/2009/TT-BTC cua BO Tai chinh thi
don vi chi tra thu nhap chi phai ke khai quyet toan thug doi vai cac khoan thu
nhap chi tra khong thuec dien dugc mien thug TNCN, cac khoan thu nhap thuec
dien &roc mien thug khong phai ke khai; cu the nhu sau:

2.1. Cac khoan thu nhap phai ke khai quyet toan:

a. Doi vori thu nhap tir tien luong, tien cong:

Neu chi tra cho ca nhan cu tru (doi tuong dugc mien thug 6 thang dau
nam 2009 theo huong clan. tai Thong to so 160/2009/TT-BTC cua BO Tai
chinh); don vi chi tra thu nhap khong phai ke khai quyet toan doi phan thu
nhap thuec dien dugc mien thug trong 6 thang dau nam 2009, chi phai ke khai
quyet toan doi vai thu nhap. chiu thug va so thug da khau trir phat sinh tir ngay
01/7/2009 den het ngay 31/12/2009. Cu the cac khoan thu nhap thuc dien dugc
mien thug, khOng phai ke khai quyet toan xac dinh nhu sau:

Dad vai tien luong, tien cong theo hop dang lao dOng, thoa trov lao dOng
tap the hoac theo quyet dinh lucmg thi thu nhap dugc mien thug TNCN dugc
xac dinh can cu vao Bang thanh toan tien luong, tien cong chi tra tir thing
01/2009 den het thang 06/2009 ma khong phu thuc vao thang hach toan khoan
tien luong do vao chi phi ciaa doanh nghiep.

Vi du: Cong ty A hach toan 100 trieu chi phi tien luong vao chi phi kinh
doanh thang 12/2008 nhung chi tra cho ngur31 lao dOng theo bang luring cUa
thang 01/2009 thi khoan tien luang nay Ayr xac clinh la thang luong dau tien
cUa nam 2009 &toy mien thug. Thong 6/2009, Cong ty A hach toan 100 trieu
chi phi tien luang vao chi phi kinh doanh nhung that to khoan tien luang nay
duac chi tra cho ngweei lao clOng theo bang luong clia thong 7/2009 thi khoan
lien luang nay khong thu'Oc dien Apr mien thug TNCN vi tinh theo bang luang
tit thang 01 den het thang 6/2009 ngueri lao dOng da' chew mien thug TNCN du
06 thong.

Tnrong hop don vi chi tra thu nhap ap dung tra luong theo ket qua cong
viec, hang thang chi tam thanh toan tien luong, ket thuc cong , viec hoac cuoi
nam mai quyettoan thi thu nhap dugc mien thug cila 6 thang dau nam &roc
xac dinh theo , thuc quyet toan.

Truing hop vi 1Si do khach quan nguai lao &Ong nh'a'n dugc tien lucmg
cua cac thang tiz thang 01 den het thang 06/2009 trong khoang theri gian tir ngay
01/7/2009 den ngay 31/12/2009 thi khoan thu nhap nay van thuec dien dugc
mien thug TNCN.

2
 - Dei vii tien ltrcmg, tien cong ctia nam 2008 tr6 ve tru6c nhung chi tra
trong 6 thing diu nam 2009 thi vAn thu6c thu nhep dugc mien thug, dam vi chi
tra thu nhep °Ong Icheng phii ke khai quyet toan thug niu chi tra vac) 6 thing
tutii nim 2009 MI phii Ichtti vito thu nhap chiu emit di citty6t toan thud nam
2009.

D6i yeti cac Ichoan tien thuang:

+ Throng hop ‘don , vi chi tra thu nhap chi tien thuong thang (dm cac
thang tic thang 01 den het thang 06/2009) hoac chi tien thuong q4 I, qu$ ,
1/209trongamhikpeaquytondikhau
nhap nay. Neu don vi chi tra cac khoan tien throng nay sau ngay 31/12/2009 till
khong thuec dien ducrc mien thud , TNCN, dam vi chi tra khong phai ke khai
quyet toan thud TNCN nam 2009 deli vii khoan thu nhap nay ma se tinh vao thu
nhap cua nguiyi lao deng trong nam 2010.

+ Trueng hop donor vi chi tra thu nhap chi tien thuong cua ca nam 2009
met lan thi: doi vor nguiyi lao deng , lam viec 12 thang trong nam thi 1/2 se tien
throng ca nam dugc mien thud TNCN (don vi chi tra khong phai ke khai
quyet toan thud), 1/2 so tien thuong ca nam khong dugc mien thud TNCN, don vi
chi tra phai ke khai quyet toan nam 2009; doi yen nguiyi lao deng lam viec
khong du 12 thang trong nam thi khoan tien thuong se dugc phan chia tucmg
irng vii so thang lam viec de ap dung mien thud.

Vi du: Trong nam 2009, ong A lam viec tai cong ty X king tong la 8
thang (tu. 01/5/2009 clEn 31/12/2009), Cuai nam Ong A dint Gong ty throng
cho 6 trieu clang cho thanh tich cong tic cua ca na m. So tien thwOng nam thuOc
then mien thug TNCN cua Ong A chivy xdc Binh nhu. sau:

Trong 6 thing dau nam Ong A lam viec cliro.c 02 thang, Wang throng '4
' ng A trong nam 2009 (2 thing/8 thing). Nhu vOy so tie'n
thai gian lam viec cua O
thwang dugc mien thug TNCN1a. 1,5 trieu clang (= 1/4 x 6 trieu clang).

Trirtmg hop khoan tien thueng nam 2009 dugc chi tra vao qujf I nam
2010 thi don vi chi tra khong phai ke khai quyet toan thud nam 2010 &Si von
phan tien thirang thuOc dien dugc mien thud; phan tien thuong khong thuec dien
ducyc mien thud don vi chi tra phai Ichau trir thud vet ke khai quyet toan thud nam
2010. Cach thirc xac dinh so tien thuong thuOc dien dugc mien thud vet khong
thuec dien dugc mien thud thtrc hien tucmg ti; nhu truimg hop chi tra trong nam
2009.

Tuang to nhu tien lucmg, d6i yeti tien thuang cua nam 2008 tre ve
truac•neu chi tra trong 6 thang dAu nam 2009 thi van thuec thu nhap diroc mien
thud, neu chi tra trong 6 thing cuei Warn 2009 thi phai ke khai vao thu nhap chiu
thud de quyet toan thud nam 2009.

3
 - Doi vOi cac khoan lgi ich khac (bang tien hoac khong bang tien): neu
chi tra trong 6 thang dau nam 2009 thi khOng phai ke khai quyet toan, neu chi
vao 6 thang cuoi nam 2009 thi phai ke khai quyet toan thue nam 2009.

+ Doi voi ca nhan dugc don vi chi tra thu nhap be tri phuong tien dua
don tir nha den not lam viec va ngugc lai hang ngdy (trir cac r dOi tugng dugc
huemg theo the do quy dinh) thi phai tinh vao thu nhap chiu thue cua ca nhan
thu huOng khoan lgi ich nay.

Dan vi chi tra thu nhap can cir vao thin gian sir dung phuong tien, chi phi
nhien lieu phuc vu dua don ca nhan to xac dinh thu nhap ca . nhan thu huang
trong 6 thang cuoi nam 2009 de ke khai vao thu nhap chiu thue cua ca nhan do,
&Ong tiled thong bao cho ca nhan thu hue:mg biet de ca nhan do ke khai vao thu
nhap cua minh khi quyet toan thue.

+ Doi veri ca nhan dugc don vi chi tra thu nhap be trio tai not lam viec
trong 6 thang cuoi nam 2009 thi phai tinh vao thu nhap cUa ca nhan thu huOng
khoan lgi ich nay. Thu nhap nay duoc xac dinh can cir vao chi phi khau hao tinh
theo tY le giiia dien tich ca nhan do sit dung voi ,dien tich sir dung cila ca. can
nha do. Mirc thu nhap tinh vao thu nhap chiu thue cua ca nhan khong vugt qua
15% tong thu nhap chiu thue tir tien luong, tien cong (chua bao gem thu nhap
ducyc huong tir viec o tai not lam viec).

+ Doi vai cac khoan khoan chi (nhu van phong pham, dien thoai, trang
phuc, an ca,...) neu oda co van ban hung dan cua co quan Nha nuac có tham
quyen ve doi tucmg dugc huOng, ye che dO chi thi thuc hien theo hugng dan cua
van ban do va khong tinh vao thu nhap cila ca nhan nhan khoan khoan thu nhap
nay.

Doi viii cac don vi chi tra thu nhap la doanh nghiep, mirc khoan chi dugc
thuc hien theo quy. dinh cua Luat thue Thu nhap doanh nghiep va cac van ban
huerng dan. cua Luat thue thu nhap doanh nghiep.

Truong hop Luat thue Thu nhap doanh nghiep va cac van ban hung dan
Luat thue Thu nhap doanh nghiep khong có huOng dan cu the ye mirc khoan chi
thi mirc khoan chi dugc thuc hien theo quyet dinh cda Hoi dong. quan tri hoac
giarn doe hoac Hoi &mg thanh vien (doi veri doanh nghiep);

Cac truOng hop chi cao hem mirc khoan quy dinh thi phan khoan chi cao
hem quy dinh phai tinh vao thu nhap chiu thue.

b., Doi veri thu nhap tir dau tu ven, ,chuyen nhugng yen, chirng khodn, tir
ban quyen, nhugng quyen ,thuang mai: neu chi tra cac khoan thu nhap tir dau tu
von, tir chuyen nhugng von, tir ban quyen, tir nhugng quyen thuong mai cila
nam 2009 truck ngay 01/7/2010 thi cac khoan thu nhap nay thuc thu nhap

4
 dugc mien thug, dcm vi chi tra khong phai ke khai guy& toan thud; ntu chi tra
sau ngly 30/6/2010 thi phiti tinh thui d8i v6i khoin thu nhap nay.

Truong hop tinf truoc cac khoan thu nhap nay co ngu6n goc cua nam
2010 va nhang nam tiep theo trong nam 2009 thi phai tinh thug va ke khai quy6t
toan thug nam 2009 doi vai phan thu nhap chi tra frng truck.

D6i von cad•khoan thu i iap tir d'au to von, chuyen rthuOng v6n; chuyen
- nhtrong chang khoin cua cac nam tir nam 2008 tr& ve truac, Warn 2009 mai
dugc chi tra thi ding thuc thu nhap dugc mien thug TNCN; don vi chi tra
khong phai ke khai quyet toan thud TNCN nam 2009 d6i yen cac khoan nay.

c. Doi von thu nhap tir trong thuang: thu nhap tir trong thuemg khong
thu6c dien dugc mien thud TNCN theo huang dan tai Thong tu so
160/2009/TT-BTC oh BO Tai chinh; vi vay don vi chi tra cac khoan tien
thuemg nay phai khau trir thus va ke khai quyet toan theo quy dinh.

2.2. Ho so khai quyet toan thud' bao gOm:

a. Ter khai quyet toan thud thu nhap ca nhan theo mau s6 05/KK-TNCN
ban hanh kern theo Thong tu s6 20/2010/TT-BTC ngay 05/02/2010 ctia B6 Tai
chinh va cac bang ke chi tit ban hanh kern theo Thong tu nay, cu the nhu sau:

- Bang ke thu nhap tir tien lucmg, tien ding tra cho ca /than co ky hop
dong lao &Mg theo mau so 05A/BK-TNCN, khong phan biet thu nhap da den
mtk phai nep thug hay chua phai nep thud.

Tnremg hop don vi chi tra thu nhap thuc hien quyet toast thay cho ngueri
lao dOng theo huerng dan tai Thong tu so 02/2010/TT-BTC cita B6 Tai chinh thi
trong Bang ke, don vi phan anh them not dung tong so thug TNCN thuc to phai
n6p nam 2009, so thug con phai lchau trir them, so da n6p thira.
- Bang ke thu nhap tir tien lucmg, tien cong tra cho ca nhan khOngIcY hop
dong lao dOng theo mau s6 05B/BK-TNCN.

Luu Y: theo huang can tai Thong tu s6 20/2010/TT-BTC cua B6 Tai

chinh thi cac ter khai lien quan den thu nhap chi tra cho ca nhan lam viec tai Khu
kinh to da ghep chung vao ter khai theo mau s6 05/KK-TNCN va cac bang ke
kern theo. Do do, don vi chi tra thu nhap khong phai lap cac ter khai theo mau so
01/KKQT-TNCN ban hanh kern theo Thong tu so 176/2009/TT-BTC cda B6
Tai chinh).

„ b. Truemg hop don vi c6 chi tra cac khoan thu nhap tir dau tu von, tir
chuyen nhtrong chung khoan, tir ban quyen, nhugng quyen thuong mai, tir tang
thuemg cho ca nhan, tra thu nhap tir kinh doanh cho ca nhan khong cu tra; don
vi phai lap ter khai theo mau so 06/KK-TNCN, bang ke theo mau so 06B/BK-

5
TNCN (n'eu c6 chi tra thu nhap tir chuy'esn nhucmg chUng khodn)

c. Doi vOi cac COng ty bao hiem, Cong ty x8 so có chi tra tien hoa hong
cho cac dai ly phai thuc hi8n lap bang ke quyet toan so thug thu nhap ca nhan da
khau trir cua cac dai ly theo mau so 02/KK-XS, Bang ke theo mau so 02A/BK-
XS ban hanh kern theo Th8ng tu so 20/2010/TT-BTC cua 138 Tai chinh (n6u la
Cong ty x6 so), mau so 02/KK-BH ban hanh kern theo Thong to so 20/2010/TT-
BTC cOa B8 Tai chinh (neu la Cong ty bao hi8m). Trong do, n8u chi tra hoa
h6ng theo timg thang thi khong phai khai hoa hong chi tra tir thang 01/2009 den
het thang 6/2009; tnremg hop thanh toan ti8n hoa hong khong theo thang thi
phai can cir vao hop &rig, ty 18 hoa h8ng tren doanh thu de xac dinh s6 lien hoa
h6ng dugc mien thug trong 6 thang dau nam 2009, s6 tian hoa hong phai tinh
vao thu nhap chiu thug de ke khai guy& toan thug TNCN.

Co quan thug hugng dan don vi chi tra thu nhap lap to khai quy'et toan
can luu

- Cac Bang ke chi tit kern theo TO khai quy 8. t toan phan anh tat ca cac ca
nhan nhan thu nhap khOng phan bit den mirc khau ft* thug TNCN hay chua.

- Vic ke khai cac chi tieu s6 li8u trong to khai quy8t toan thug dugc thuc
hi8n theo nguyen tac: chi ke khai theo so tong hop tucmg Ung vOi khoan thu
nhap thug‘c din n8p thug thu nhap ca than cua nam 2009.

D6i voi nhung loci thu nhap dugc mien thug 6 thang dau nam 2009 thi
ten khai thu nhap tai chi tieu ky tinh thug phan anh r8 kY tinh thug tiz ngay
01/7/2009 d6n ngay 31/12/2009.

2.3. Thai han n8p h6 so guy& toan thug: theo huang dan tai Thong tu s6
84/2008/TT-BTC cua B8 Tai chinh thi tiled han n8p ho so quyet toan thug
TNCN cham nil& la 90 ngay k8 tir ngay ket thuc nam 2009. •

2.4. Noi n8p 116 so guy& toan thug:

a. D6i vOi don vi tra thu nhap la t6 chirc, nhan san xuat, kith doanh:
nop h8 so khai quyet toan thug tai co quan thug truc tiep quail 1ST to chdc, ea
nhan san xuat kinh doanh. TruOng hop co quan thug co thuc hi8n uST nhi8rn thu
till don vi chi tra thu nhap n8p ho so cho don vi dugc uST nhi8m.

b. D6i vai cac trugng hop khac:

- Co quan Trung uong, co quan thu8c, truc thuc Bo, nganh, UST ban than
dan cap tinh, co quan cap tinh niiph6 so khai thug tai CuC Thu8.
- Co quan thu8c, truc thuc UY ban nhan dan cap huy8n, co quan cap
huye;li nen) ho so khai thug tai Chi cuc Thue.
- Cu quan ngoai giao, to chirc qu6c f8, Van ph6ng dai din cua cac to

6
chirc mrac ngoai,... nop ho so khai thue tai Cuc Thus' mai co quan clang try soy
chinh.
2.5. Phuang thik nOp hd sa guy& town:

Thvc hien cai cach hanh chinh, tao thuan lqi cho d8i Wang nOp tit 6: ; don
vi chi tra thu nhap co the nop h'U so quySt toan thue theo mot trong cac phuong
thirc sau:
- Nop hU so trvc tip tai bO phan tip nhan hU so cila co quan thug quart 1Sr
trot tiSp;
Truien cac (lit lien lien quan den guy& toan thuS vs' co quan thus quart -
IS/ trvc titp thong qua internet. Co quan thuS th8ng bao d'S cac don vi chi tra biet
dia chi nhan dir lieu vs' quyet toan thuS TNCN.
- Giri ho so quySt toan thud dSn co quan thus' quan ly trvc tip qua dueng
buu diUn.
2.6. Twang h9p nguiri lao dung ky h9p dung yeti don vi chi tra thu nhap
than luting khong co thue TNCN (luong NET), tien thuS TNCN duac tinh neng
va do co quan chi tra thu nhap nOp thay, nay guy& toan thue nSu don vi chi tra
thu nhap khong hoan tra tien thus duac mien cho nguiyi lao dOng thi clang khong
duac tinh Ithoan thue &roc mien nay vao chi phi tien luong, tien cling trong
tong chi phi khi tinh thuS thu nhap doanh nghiep.
2.7. Theo huong dan tai Thong to so 84/2008/TT-BTC cua BO Tai chinh
thi don vi chi tra thu nhap phai cap chimg tir Ichau trir cho cac ca than phai khau
trir thue. Tuy nhien de giam bat so luong chimg tir can cap, cac don vi chi tra
chi phai cap chung tir khan trir cho cac cd nhan thulac dien phai quyet town thue
trvc tiep von co quan thus holac c6 yeu cau hoan thug hoac biz trir , so` thue nop
thira sang 14 sau. Cdc truimg hqp khac khong phai cap chimg tir khau trir.

3. Ke khai quyit loan thui r#oi vdi cd nhan cw tra co" thu nhiip tit tan
prang, tan ding, thu nhflp tic kinh doanh:

3.1. Cac truang hop phai ke khai quySt toan thuS:

- Ca nhan c6 s6 thuS phai nOp trong 6 thang cu6i narn 2009 lan hart se;
thue da khan trir hoac tam nOp.
- Ca nhan c6 yeu cau doge hoan thuS hoac bit trir s6 thuS nOp thira vao ky
sau.
Ca nhan c6 thu nhap tir tien luting, tien ding, tir kinh doanh to tinh so
thuS phai nOp va so thue da khan trir (hoac tam nOp) trong nam de xac dinh
minh c6 thuOc dOi tuong phai quyet toan thue TNCN hay killing.
3.2. HU so quySt toan thuS:

7
 Co quan thue khi huong din ca nhan khai quyet toan thue can hru Y mat
so diem sau:

- KY tinh thue: trong cac to khai va bang ke can ghi ri5 ky tinh thue IA tir
ngdy 01/7/2009 den 31/12/2009.

- Doi vii ca nhan kinh doanh: chi ke khai doanh thu, thu nhAp, cac khoan
giam trir,... tuong Ung vii kY tinh thue tir ngdy 01/7/2009 den 31/12/2009.

- DOi ca nhan c6 thu nhAp tir tien tuong, tien cong: chi ke khai thu
nhAp tinh thue tuong img vo i ky tinh thue tir ngdy 01/7/2009 den 31/12/2009.
Viec xac dinh thu nhAp tir tien luong, tien cong dugc mien thue (de loci trir
khOng phai khai quyet toan) , thuc hien theo Thong tu so 160/2009/TT-BTC cua
Bo Tai chinh va luu phan quyet toan cira ,don vi chi tra thu nhAp neu ten;
De dam bao quyen lgi doi tuong nOp thue, truing hop khi quyet toan thue
ca nhan moi nop ho so chimg minh ngtrii phu thu8c thi van &roc tinh giam trir.

Ho so quyet toan thue dor v ii mot so dor tuong cu the nhu sau:
• , • " •

a. Ca nhan c6 thu nhAp tir tien luong, tien cong:

- Khai theo cac chi tieu tuong img trong Ta khai quyet toan thue theo
mau so 09/KK-TNCN, phu luc theo mau so 09A/PL-TNCN ban hanh kern theo
ThOng tu so 20/2010/TT-BTC cira BO Tai chinh, phu luc theo mau so 09C/PL 7
TNC(neuc6lagkyimtrcnh)baketoTngs
84/2008/TT-BTC cua BO Tai chinh.

- Cac chimg tir chimg minh so thue da khau trir, da tarn nOp trong kY, viec
ke khai can cu cac chimg tir khau trir thue do don vi chi tra cap.

- Tnring hop nhAn thu nhAp tir cac to chirc quiic te, Dai sir quail, Lanh sir
quail va nhan thu nhAp tir nu& ngoai phai c6 tai lieu chimg minh hoac xac nhAn
ve so tien da tra cAa don vi, to chirc tra thu nhAp a nuac ngoai va kern theo thu
xac nhAn thu nhAp nam theo mau so 20/TXN-TNCN ban hanh kern theo Thong
to so 84/2008/TT-BTC cira BO Tai chinh.

- Noi n8p ho so quyet toan thue la co quan thue truc tiep quail IY don vi
tra thu nhAp. Truing hop ca nhan khai thue true tiep
ii vco quan thue thi n8p ho
so quyet toan thue tai co quan thue ca nhan khai thue tnrc tiep.

DOi ca nhan c6 thu nhAp tir tien luong, tien cong tir 02 not tra len thi
n8p ho so quyet toan tai ,m8t co quan thue not ca nhan ding giam trir gia
canh hoac tai co quan thue ca nhan ding ky quail

- Thin han nOp h8 so quyet toan thue chAm nhAt la 90 ngay ke tir ngdy ket
thiic nam 2009.

8
 b. Doi ca nhan, nhom ca nhan kinh doanh nOp thud theo ke khai:

bl. Doi yeti oa nhan kinh doanh:

- HO so khai quyet town thud bao gem: TO khai quye't town thud theo mau
so 09/KK-TNCN, phy lye theo mau so 09B/PL-TNCN ban hanh kern theo
Thong tu so 20/2010/TT-BTC, matt s6 09C/PL-TNCN ban hanh kern theo
Thong tu so 84/2008/TT-BTC (neu c6 clang 14 giam trir gia canh) va cac chimg
tit chimg minh se thud da tam nOp trong IcST (neu ke khai quydt toil' de hoan
thud).
- Nai Op he so quyet town thud la Chi cyc Thud' true tidp quan 15/;
- Thai han nOp he so quydt town thud them nhat la 90 ngay ke tit ngay ket
thfic nam 2009.

b2. Doi van nh6m ca nhan , kinh doanh: nhan ding ten dai din cho
nhOrn ca than kinh doanh lap ho so khai quyet Wan theo mau so 08B/KK-
TNCN (ban hanh kern theo Thong tu so 20/2010/TT-BTC cua BO Tai chinh) de
xac dinh thu nhap chiu thud chung cua ca nhom va thu nhap chiu thud rieng cua
ding ca nhan trong nhom kinh doanh.

- M8i ca nhan trong nhom kinh doanh duoc than 01 ban chinh cua toy khai
quyet town cua nhom va that hien khai quydt town thud cua ca nhan. He so khai
guy& town thus dei Wei timg ca than trong thorn kinh doanh gem:
+ TO khai quydt town thud dm nhom ca, nhan kith doanh (theo mau so
08B/KK-TNCN ban hanh kern theo Thong tu so 20/2010/TT-BTC dm BO Tai
chinh).
+ Ti khai thud theo mau so 09/KK-TNCN ban hanhA kern theo Thong ttr
so 20/2010/TT-BTC BO Tai chinh, phi Luc theo mau so 09C/PL-TNCN ban
hanh kern theo Thong tu so 84/2010/TT-BTC cua BO Tai chinh (neu c6 ding 14
giam trir gia canh).
+ Cac thing tit TA' tarn nOp thud thu nhap ca nhan trong lcSr.

- Noi Op he so khai quydt town thud' la Chi cyc Thud nai nhom ca nhan
kinh doanh that hien hoat d'eng kinh doanh.

b3. DIM vii ca than, nhom ca nhan kinh doanh co tir 02 dia diem kinh
doanh troy len thi that hien nOp he so , quyet town thud la mot Chi cuc Thud tai
ca than clang 14 giam trir gia canh.

c. Ca than vira c6 thu nhap tir tien Luang, den ding, vira co thu nhap tir
kith doanh:
- Khai day du cac chi tieu trong TO khai quy& toan thud theo mau se
09/KK-TNCN; Phu lye theo mau se 09A/PL-TNCN; 09B/PL-TNCN ban hanh
kern theo Thong tu se 20/2010/TT-BTC cua Bq Tai chink, 09C/PL-TNCN ban
9
hanh kern theo Thong tu so 84/2008/TT-BTC cua BO Tai chinh (neu c6 clang ky
giam trix gia canh).
Noi nop he so guy& toan thue la Chi coc Thue not ca nhan hoat dOng
san xuat kinh doanh.
- Thai han nOp ho so guy& toan thue cham that la 90 ngay ke tit ngay ket
thiic nam 2009.

Lwu 15: theo huong dan tai Thong tu so 20/2010/TT-BTC cua BO Tai
chinh thi cac to khai lien quan den thu nhap dm ca. nhan nhan duoc do lam viec
tai Khu kinh te da ghep chung vao to khai theo mau so 09/KK-TNCN va cac
bang ke kern theo. Do do, ca nhan khOng phai lap cac to khai theo mdu so
02/KKQT-TNCN, 03/KKQT-TNCN ban hanh kern theo Thong tu se
176/2009/TT-BTC cua BO Tai chinh.

Ca than thuc d6i tuung, dugc giam thue co thu nhap kinh doanh quyet
toan tivc tiep vai Chi coc Thueo not c kinh te. Truerng hop ca nhan vita c6
dia diem kinh doanh tai khu kinh te, vita c6 dia diem kinh doanh ngoai khu kinh
te thi thuc hien quyet toan thue tai not co dia diem kinh doanh ma ca nhan dang
ky giam trir gia canh. Ca than phai c6 them ban sao giay chUng nhan (tang ky
kinh doanh lam can cu xac nhan ca nhan c6 san xuat kinh doanh tai khu kinh te

3.3. Cac khoan giam trir duoc tinh khi quyet toan thue nhu sau:

Do 6 thang dau nam ca nhan co thu nhap tit kinh doanh, tit tien
tien cong duoc mien thue TNCN , nen chi phai khai quyet toan phan thu nhap va
so thue phai dm 6 thang cuoi nam 2009 va cac khoan giam trir Wang Ung
voi thu nhap phai nOp thue cila 6 thang cuoi nam 2009. Co quan thue huUng dan
ca nhan luu Y:

DOi yen giam trir cac khoan (long gOp bao hiem xa hOi, bao hiem y te,
bao hiem trach nhiem bat buOc: cac khoan bao hiem da dong mot lan cho ca
nam thi ke khai giam trir bang 50% tong so tien da dong; doi khoan bao
hiem dong theo thang thi ke khai giam trir theo so thuc &mg cila 6 thang cuoi
nam 2009.

- Doi v•Ui giam trir gia canh: so tien giam trir duoc tinh theo thuc te giam
trir gia canh ciia 6 thang cuoi nam 2009; co the nhu sau:

+ Ve giam trir cho ban than nguiYi c6 thu nhap: Mire dugc giam trir la 24
trieu dong (6 thang x 4 trieu dong/thang).

+ Ve giam trix cho nguoi pho thuOc: Mirc giam trir dugc tinh theo so
nguoi phi th0c, so thang ducfc tinh giam trir va mire tien duoc trir cho mot
nguai mot thang (1,6 trieu dong/nguiri/thang).

10
 , Ca than khai giam trir gia canh phai co chimg chimg minh kern theo
(neu tusk d6 chua nep cho coy quan thue).

• Doi vol giarri trir dong Op thiOn, nhan dao, khuyen hqc: giam
trir tinh theta so chi thtrc td trong 6 thang cuoi nam 2009. Can cu .ke khai giam
trir la chimg tir dong tien hoac xac nhan dm don vi chi tra ve so tien dong qua
don vi chi tra he.

3.4. Ve viec xac dinh se thue phai nOp:

Theo quy dinh cua Luat thue TNCN thi viec xac dinh se thue phai nep
cua ca than c6 thu nhap tir kinh doanh, ,tir tien lucmg tien cling &qv can cir vao
thu nhap tinh thue va thue suit (theo bieu lu'y tien tong phan); bieu thue luy tien
timg phan co the tinh theo thu nhap tinh thud binh quan thing hoc thu nhap
tinh thue Ca nam.

Do thur hien mien thue TNCN 6 thang dau nom 2009 theo Nghi quyet
cua Quec hei nen khi xac dinh se thud phai nOp dm 6 thing cuoi nam 2009, de
nghi coy quan thue that hien nhu sau:

- Lay tong thu nhap tinh thue cua 6 than cuoi nam chia (:) cho 6 a xac
dinh thu nhap tinh thue binh quan than;

- Can cir thu nhap tinh thue binh quan thing va mire thue suat thue TNCN
tuang img theo bieu luy tien ding phan de xac dinh se. thue TNCN phai nop cfia
thing.
- Lay so thud TNCN phai nep cua thang than (x) yen 6 de xac dinh duqc
so thue phai nep cua ca 6 thang cuoi nam.

- DM yen ca than vira c6 thu nhap thuec din duqc giam 50% s6 thue
phai nep do lam viec tai khu kinh te, vira co thu nhap phai nep thue thi viec xac
dinh so thue TNCN duqc Om do lam viec trong khu kinh to duqc xac dinh
theo ding thirc:

S6 thud Thu nhap, phat sinh trong

Tong so thue khu kinh to duqc giam thue
TNCN = 50% x phai nop (chua x Tong thu thap dm 6 thang
duqc giam duqc giam thud)
50% cuoi nam

Vi du: Ong X la ngueli clOc than khong có ngtrai phu thuOc phai nuoi
to
dufmg, ,hten dang lam cling nhan tat Khu kinh Lao Bao mtic thu nhOp 7
trieu dong/thang, ngoai ra hang thang Ong có thu nhgp chiu thue (doanh thu —
chi phi) tie tien cho thue nha tot Hue mai mem 5 trieu ciOng/thcing. Nam 2009,
Ong X quy'et town thue nhu. saw
- Tang thu nhOp 6 thang cuoi nam la: 72 trieu dOng
Trong
11
 + Thu nhdp trong khu kinh td: 7 trieu x 6 thcing = 42 trieu ciong
+ Thu nhdp tir cho thud nha: 5 trieu x 6 thong = 30 trieu clang
- Thu nhdp tinh thud sau khi giam trir gia canh:
72 trieu — 24 trieu = 48 trieu clang
- Thu nhdp binh qucin I thang: 48 trieu / 6 thong = 8 trieu clang
- Thud TNCN phai nap ctia I thang:
(8 trieu — 5 trieu) x 10% + 5 trieu x 5% = 550.000 clang
- Thu" TNCN phai nap cita 6 thang cuai nam 2009:
550.000 clang/thcing x 6 thong = 3.300.000 clang
- Phdn thud TNCN cltror gram twang irng voi thu nhdp phat sinh trong
khu kinh td Lao Bac) la: Ap dung cong thirc to ca:
50% x 3,3 trieu clang x (42 trieu / 72 trieu) = 962.500 clang
- Thue'. TNCN con phai nap la:
3.300.000 cl'ang - 962.500 clOng
' = 2.337.500 clang

the: 3.5. Ve viec xac dinh thu nhap chiu thud doi voi met se truOng hop cu

- Doi \fed ca nhan vira co thin gian lam viec tai Viet Nam vira co thiyi gian
lam viec tai nuOc ngoai, khi nghi htru dugc cong ty me 6. , nuarc ngoai chi tra tien
trg cap ,huu tri thi khoan trg cap nay la thu nhap chiu thud TNCN nhung chi tinh
cho phan thu nhap tuang (mg vai thei gian cong tac tai Viet Nam, cach tinh cu
the nhu sau:

Thei gian cong tac tai Viet Nam

Thu nhap chiu Khoan trg cap htru
thud TNCN tri duvc huOng Tong thei gian cong tac Of Viet Nam
va nuec ngodi dugc hug trg cap

- DOi vii nguiyi nuOc ngoai &rig thei lam viec 6. Viet Nam va b nuacc
ngoai co thu nhap dugc xac dinh la thu nhap toan cau (thong tach rieng dugc
phan thu nhap tra cho cong viec lam tai Viet Nam) thi tong thu nhap phat sinh
tai Viet Nam dugc xac dinh theo met trong hai cach sau:

Tong thu So ngdy lam viec Thu nhap tir tien Thu nhap chiu
nhap phat tai Viet Nam luang, tien cong thud khac (truck
— x +
sinh tai Tong se ngay lam toan cau (tnrec thud) phat sinh
Viet Nam viec trong nam (*) thud) tai Viet Nam

(*) Tong se ngay lam viec trong nam tinh theo the do quy dinh tai BO
Luat Lao deng cua Viet nam.

12
 Hoftc:

T6ng thu S6 ngay c6 tn6t Thu nhap ti5r tin Thu nhap chiu
nhap phat Viet Nam luong, tien cong thue khac (trli&
x thue) phat sinh
sinh tai town caw (truerc
Viet Nam 365 ngay thue) -tai Viet Nam

Vi du: Ong Takamura - quoc tich Nhat ban cong tac tai Cong ty
Mitsubishi Nhat bcin. Tie 01/01/2009 Ong cluvc chuyen sang Cong ty Mitsubishi
Viet Nam cle lam viec ban thai gian, tien luong do Gong ty Mitsubishi NhOt ban
thank toan true tiep vai may luong hang thing la 10.000 USD (120.000
USD/nom). Tong so thai ,gian Ong co mat tai Viet Nam trong nom 2009 la 150
ngay do do Ong thuec doi twang kh6ng cu tric tai Viet Nam, trong do thoi gian
lam viec thyv to la 105 ngay. Tong s6 ngay lao clang theo quy dinh ca. a Gong ty
trong nom 2009 la 260 ngay. Doi voi khocin thu nhap phat sinh tai Viet Nam
(twang iing yen thai gian lam viec tai Viet Nam) cica Ong Takamura duvc xac
clinh theo met trong 2 each sau:

+ Ccich this nhclts

105 ngay
Tong 7'N phat 120.000 USD = 48.462 USD
x
sinh tai Viet Nam
260 ngay

7"hue TNCN phai nap: 48.462 USD x 20% = 9.692,4 USD

+ Hoac xac dinh TNCN theo each thin hai:

150 ngay
Tang TN phcit
x 120.000 USD = 49.315 USD
sinh tai Viet Nam
365 ngay
Thud 77VCN phai Op: 49.315 USD x 25% = 9.863 USD

4. Ve vi?c quyet twin thue TNCN thong qua don vi chi trii thu nhOp:

4.1. Dei tucmg ducrc uy quyen:

.1 Be don gian tic quyet town thue TNCN vii nguiri có thu nhap tir
ten luong, tien cong tai met nui duy nhat ma thuOc doi tucmg phai quyet town
thue TNCN theo ThOnf to so 84/2008/TT-BTC ce.a B6 Tai chinh; tai diem 4.2,
Dieu 7 dm Thong to so 02/2010/TT-BTC caa Be Tai chinh co huang din: "Ca
nhan cu tra co thu nhap tie tin luong, tien cong nju chi nhan thu nhap tic met

13
don vi chi tra duy nheit có so thue phai nop lan hart so thue phai khau trir có the
that hien quye't toan qua dun vi chi tra thu nhap".

Theo phan anh cua ,cac phrucmg, thuc fe, se nhan nhan thu nhap
met nori nhung c6 so thue da khdu trir hon so thue phai nep la tuang doi
nhieu. De giam so luong ca nhan phai guy& toan thue truc tiep vai ca quan
thue, sau khi da bao cao va da dugc Be Tai chinh chap thuan thi doi vori truang
hop ca nhan cu tru c6 thu nhdp tiz tien Luang, tien cong neu chi nhan thu nhdp tiz
met dan vi chi tra duy nhat va co so thue phai nep nho han so thue da khdu trir
van có the thuc hien quyet toan qua don vi chi tra thu nhap.

4.2. He so, thO tuc quyet toan thue TNCN thong qua don vi chi tra:

Ca nhan us/ quyen quyet toan thong qua don vi chi tra phai nep cho co
quan chi tra cac loaf giay to sau:
- Gidy uS7 quyen quyet toan thue TNCN theo mau se 04-2/TNCN ban
hanh kern theo Thong to so 60/2007/TT-BTC ngay 14/6/2007 cua Be Tai chinh;
-Cac hod don, el-lung tir chimg minh cac khoan dugc tinh giam trir nhu:
chimg tiz thu tien &rig tiz thien, nhan dao, khuyen hoc; chUng tir thu tien dong
cac khoan bao hiem bat buec theo quy dinh (neu ca nhan to dOng); ho so chUng
minh nguai phu thuec (neu chua nep cho co quan thue);...

Ca nhan da dugc don vi chi tra quyet toan thay thi khong phai thuc hien
cac thu tuc quyet toan thue TNCN theo huorng dan tai Thong to so 84/2008/TT-
BTC cua Be Tai chinh.

4.3. Dan vi chi tra thu nhap can cir vao gidy uST quyen nhan c6 thu
nhap, tong thu nhap chiu thue da chi tra, ban dang 4 giam Urir gia canh (hoac he
sa, chUng minh nguari phu thuec) va cac chin-1g chimg minh so tien dong bao
hiem, cac chUng tir dong gop tir thien, nhan dao, khuyen hoc dm ca nhan CO thu
nhap de thuc hien tinh giam trir cho nguOi nep thue va xac dinh so thue phai
neRcho ca nhan co thu nhap. Dan vi chi tra thu nhap thuc hien khau biz ngay so
thue con thieu cua nhung ca nhan con phai nep vao NSNN.

4.4. Ve cach thirc lap to khai quyet toan:

Viec lap to khai quyet toan thue TNCN &Jac that hien theo huang dan
tai cong van so 450/TCT-TNCN ngay 08/02/2010 dm Tong cac Thue ye viec
huang dan to khai thue TNCN.

4.5. Ve viec cap chUng tir khdu trir thue TNCN:

Don vi chi tra thu nhdp chi cap chimg , tir khau trir thue cho nhung ca nhan
ma quyet toan thay co phat sinh so thue nep thira can phai hoan thue hoac
nhung ca nhan co yeu cau giam thue do gap thien tai, hod hoan, benh hiem
ngheo.

14
 Nhang truing hgp ca nhan da yeu cau don vi chi tra thu nhap cap cluing
to khau trir de chirng minh se thus da khau trir trong kS, thi khong thuec doi
tuong duqc uSr quyen cho don vi chi tra quyet toan thay.

II/ UNG DUNG CONG NGHt THONG TIN PHIJC VV QUYET

TOAN THUE TNCN NAM 2009:

Nham ho tra cac don vi chi tra thu nhap, ca than Op thus va Ca quan
thus trong viec quyet toan thus TNCN nam 2009; T6ng ,cuc Thue da xay dung
nhieu hung din va phan mem irng dung de he tra, cu the nhu sau:

1. D6i vai cac don vi chi tra thu nhap va ca than nOp thue:

- Huong dan thu tuc, 116 so va cach lap cac for khai guy& toan thue
TNCN;

- Phan mem Ho tro ke khai (HTICK)de hi; tra ke khai, quyet toan TNCN,
in to, khai vach va ket xuat tep lieu de giri ca quan thue.

- Phan mem Ke khai thus qua mang (iHTKK) de ho tra cac don vi chi tra
ke khai va truyen dir lieu khai quyet toan thus TNCN cho ca quan thus qua
internet. Phan mem nay dang duac T6ng cuc trien khai thi diem cho met so don
vi chi tra dm Ha Nei, thanh phi H6 Chi Minh, Da Nang, Ba Ria — Vung Tau va
se trien khai reng trong th6i gian toi.

- Ho tra tep dinh dang chuan de cac don vi chi tra có the chinh sira cac
phan mem img ,dtmg khac hien dang sir dung (nhu phan mem Quin 1S, nhan
Tinh lucmg, Ke toan...) ket xuAt ra tep dir lieu dinh clang chuan giri co quan
thus.

Cac huong din va phan mem ho tra &roc fang cue Thue cung cap mien
phi tai dia chi http://www.tncnonline.com.vn.

2. D6i viii Ca quan thus:

- Tiep tuc sir dung Ciing thong tin (Tang ky thus TNCN (tai dia chi
http://www.tncnonline.com.vn) de thu thap cac tep da lieu tic khai Ruyet toan
dm don vi chi tra va ca nhan song song viii viec nhan tor khai giay. Cong thong
tin nay se he tra co quan thus nhan thOng tin quyet toan thus cua cac dam vi chi
tra va ca than nop thus giri tor khai , qua mang internet nham rut ngan th&i gian,
cong sire nhap lieu cila co quan thus, (long thin giam thieu sai sot.

- fing dung phan mem nhan/kiem tra tep du lieu tai co quan thue: Ck be
phan tiep nhan ho so quyet toan thue tai co quan thus sir dung phan mem nay de

15
kiem tra du lieu Oita hO so gidy va tep dir lieu de chdp nhan h6 so quyet toan
cua cac don vi chi tra thu nhap va ca nhan nop thue.

- frng dung truy xudt danh sach ca nhan phai guy& toan thus de co quan
thue chu dOng kiem tra, don doc cac ca nhan ,phai quyet toan thue nhung chua
nop hO, so quyet toan, in cac thong bao don doc, phat vi pham chain nOp hO
so quyet toan thus TNCN...

III/ TRACH NHIEM CUA CO QUAN THUE TRONG VIEC TO

CHUG THIXC HIEN QUYET TOAN THUE TNCN:
A
1. To cht're tuyen truyen sau riing viec quyet toan thue TNCN nam
2009:

Do day la nam ddu tien cac don vi chi tra thu nhap va ca nhan nop thus
thuc hien quyet toan thue TNCN theo quy dinh cua Luat thus TNCN, dong thai
thuc hien Nghi quyet cua Quoc hOi ye mien thue TNCN nen viec quyet town se
phat sinh nhieu vuang mac. Vi vay, co quan thue can tap trung tuyen truyen,
hung dan, ho trg ye cong tac quyet toan thue TNCN theo ke hoach chi dao cua
Tong cpc.

2. Thong bao nhae nher nghia vu quyet town thus dei veri dOi tuvng
nOp thug:

a. D6i veri don vi chi tra thu nhap:

- De cac don vi chi tra thu nhap biSt dugc nghia vu phai quyet toan thus
TNCN; trong thang 01/2010, co quan thue can thong bao cho tat cac don vi chi
tra thu nhap biet nghia vu quyet toan thue TNCN.

- Thong bao va cung cap cac dich vu h6 tro guy& toan thus cho don vi
chi tra thu nhap biet.

T6ng cpc Thu da xay dung trang web rieng dS ,tuyen truyen va hung
dan viec quyet toan thue ,TNCN hung dan cach lap ho so quyet toan thue va
gfri ,ho so quyet toan thue. Dong thei ding to chgc tiep nhan hO so quyet ,toon
thus qua interne. Co quan thue thong bao cho cac chirc, ca nhan biet, va
khuyen khich cac to chirc, ca nhan ho, so quyet toan thue vao dia chi Citing
thOng tin dien tiep nhan tep ke khai quyet toan thue: www.tncnonline.com.vn

b. D6i nhan nop thuS:

Can cu danh sach ca nhan thuc din phai qUyet toan thus TNCN dugc
ket xuat tir he thong tin hoc dm nganh thus; co quan thue c6 trach nhiem thong
bao de nhilng ca nhan phai khai quyet toan thus biet va don doc ho thuc hien
quyet toan quyet toan thus theo quy dinh.

16
 - Cung cap cac dich v>µ 11•6 trq quydt toan thud a tao dik kiln cho ca
than the hiSn quyet town thud duqc thuan lqi.

- HuOng dAn ca nhan quy6t town thud' lap h6 so guy& toan thus.

De gifip cac don vi chi tra thu nhap va ca nhan nOp thud ke khai va
nOp
ho so quyet toan thud TNCN dimg quy dinh; co quan thud can phan cong va
giao nhidm vu cu the cho timg phOng, dOi chirc nang nhidm vu don doe, huang
dan, giai dap nhang vuong mac lien quan den quyet toan thud.

3. TO chirc tiep nhan hO so khai quyet town thue TNCN:

Vita qua, T6ng cuc, Thud da to chirc tap huan huang can vide trien khai
thvc, hidn quyet toan thud TNCN va img dung COng nghd thong tin phuc vu
quyet toan thud TNCN cho cac Cuc Thud; dd nghi cac Cuc Thud can dr chuang
trinh tridn khai ung dung va cac tai lieu huang clan cda T6ng cuc d'd to chtirc
thvc hidn.

Do la nam du tien then khai quydt toan thud TNCN con nhieu diem mai;
vi vay, ngay sau khi het han nOp ho so quyet ,toan thud,, Ca quan thud can xac
dinh ngay cac tnrimg hop cham nOp hO so quyet toan thud de thong bdo dOn &tic
va gia han nOp ho so quyet town. Sau khi da có thOng bao don dOc vide nOp h6
so quyet toan thud va het thi gian gia han, neu dan vi chi tra, ca nhan ducyc don
doe van khong thvc hidn thong bdo dm co quan thud thi ap dung cac bin phdp
xir phat theo quy dinh caa Luat quan ljr thud va cac van ban huang dan thi hanh.
T6ng cuc Thud de nghi cac Cuc thud can cu vao huang can tai cong van
nay de trien khai tot cong tac quyet toan thud TNCN tren dia ban. Trong qua
trinh trien khai neu co vuankmac, d'd nghi cac Cuc thud phan dnh kip thoi ye
a
T6ng cuc Thud có huang dan xir VT kip thai./..

KT. TONG CVC TRI.roNG

- Nhu tren; PHO. Mitc,CVC TRU6NG
- VI? Phan che;
- iDai din VPTCT tai TP HCM;
- Ltru VT, TNCN (2b). m

C: 4( voda''

m Duy Khuo'ng

17