Form 05/KK-TNCN Personal Income Tax Declaration (Attached to Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance)
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
PERSONAL INCOME TAX DECLARATION
(Applicable to organizations or individuals paying income from salaries and wages)
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Month … year … / Quarter … year ...
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[[02] First time: [03] Supplement for the [X]th time: …
[04] Taxpayer name: ............................................................
[05] Tax identification number
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[06] Address: ............................................................
[07] District/County: ............................ [08] Province/City: ...................................
[09] Phone: .................................. [10] Fax: .................. [11] Email: ....................
[12] Tax agent name (if applicable): ............................................................
[13] Tax identification number:
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[14] Tax agent contract number: .................................... Date: .....................................
[15] Tax allocation due to the dependent unit being located in a different provincial area from the head office:
Currency: Vietnamese Dong (VND)
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No |
Indicator |
Code |
Unit |
Number of people/ Amount |
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1 |
Total number of employees: |
[16] |
People |
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Among which: Residents with labor contracts |
[17] |
People |
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2 |
Total number of individuals with tax withheld |
[18] = [19] + [20] |
People |
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Residents |
[19] |
People |
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Non-residents |
[20] |
People |
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3 |
Total taxable income paid to individuals |
[21] = [22] + [23] |
VND |
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Residents |
[22] |
VND |
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Non-residents |
[23] |
VND |
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Among which: Total taxable income from premiums paid for life insurance, non-mandatory insurance of foreign insurance companies for employees |
[24] |
VND |
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4 |
Among which total taxable income is exempted according to Petroleum Contract regulations |
[25] |
VND |
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5 |
Total taxable income paid to individuals subject to tax withholding |
[26] = [27] + [28] |
VND |
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Residents |
[27] |
VND |
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Non-residents |
[28] |
VND |
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6 |
Total personal income tax withheld |
[29] = [30] + [31] |
VND |
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Residents |
[30] |
VND |
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Non-residents |
[31] |
VND |
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Among which: Total personal income tax withheld on premiums paid for life insurance, non-mandatory insurance of foreign insurance companies for employees |
[32] |
VND |
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I confirm that the data provided is correct and take full legal responsibility for the declared information.
TAX AGENT EMPLOYEE
Full name: …………………..
Professional certification number: ......
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Date: ....... month ..... year ....
TAXPAYER or LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature, full name, title, and stamp (if applicable)/Electronic signature)
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Note:
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This declaration applies only to organizations or individuals paying income from salaries and wages to individuals within a month/quarter, regardless of whether tax withholding is involved or not.
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Monthly tax periods apply to organizations or individuals paying income with total revenue from the sale of goods and provision of services in the preceding year exceeding 50 billion VND, or if the organization or individual opts to declare taxes on a monthly basis.
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Quarterly tax periods apply to organizations or individuals paying income with total revenue from the sale of goods and provision of services in the preceding year not exceeding 50 billion VND, including those that do not have revenue from the sale of goods and provision of services.