Form 02/KK-PIT: Personal Income Tax Declaration (Issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 by the Ministry of Finance)
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
PERSONAL INCOME TAX DECLARATION FORM
(For residents and non-residents with income from wages, salaries, and direct tax filing with the tax authorities)
|
|
Month … year … / Quarter … year … (From month …/… to month …/…)
|
[02] First time: * [03] Supplement for the [X] time: …
[04] Taxpayer name: ………………………………………
[06] Address: ……………………………………………………………………..
[07] District/County: ..................... [08] Province/City: ....................................
[09] Phone: ………… [10] Fax: ............ [11] Email: ................
[12] Income payer's name: ………………………………………
[14] Address: ………………………………………………………………………
[15] District/County: ..................... [16] Province/City: .......................................
[17] Tax agent name (if any): …………………………
[19] Tax agent contract: Contract number: ..................................... Date: ........................................
Currency unit: Vietnamese Dong
|
No. |
Indicator |
Code |
Amount |
|
I |
Residents with income from wages, salaries: |
|
|
|
1 |
Total taxable income during the period |
[20] |
|
|
2 |
Of which: Tax-exempt income under Agreements |
[21] |
|
|
3 |
Total deductions ([22]=[23]+[24]+[25]+[26]+[27]) |
[22] |
|
|
a |
For self |
[23] |
|
|
b |
For dependents |
[24] |
|
|
c |
For charity, humanitarian, education |
[25] |
|
|
d |
Insurance contributions allowed for deduction |
[26] |
|
|
e |
Voluntary retirement fund contributions allowed for deduction |
[27] |
|
|
4 |
Total taxable income ([28]= [20]-[21]-[22]) |
[28] |
|
|
5 |
Total personal income tax payable during the period |
[29] |
|
|
II |
Non-residents with income from wages, salaries: |
|
|
|
1 |
Total taxable income |
[30] |
|
|
2 |
Tax rate |
[31] |
|
|
3 |
Total personal income tax payable ([32]=[30]x[31]) |
[32] |
|
I hereby declare that the information provided is accurate and I am responsible before the law for the declared information.
TAX AGENT
Name: …………………………..
Professional certificate number: ..........
|
…, date .... month .... year …
TAXPAYER or LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature, full name, position, seal (if any) / Digital signature)
|
|
Notes:
-
Residents and non-residents with income from wages, salaries, and direct tax filing with the tax authorities using this declaration include:
-
Residents/non-residents with income from wages and salaries paid by international organizations, embassies, consulates in Vietnam that have not yet deducted tax;
-
Residents with income from wages and salaries paid by organizations, individuals from abroad;
-
Non-residents with income from wages and salaries arising in Vietnam but received abroad;
-
Individuals with income from wages and salaries received as stock bonuses from transfers.
-
If an individual is exempt or has a reduced tax rate under a Double Taxation Agreement, they must submit the tax declaration of the first filing along with the exemption/reduction notice as required.