New point of tax ACCOUNTING in 2013.

Tax ACCOUNTING in 2012 at the tax office. Photo: Nguyen Hue I. Cases declared tax ACCOUNTING 1. Organizations and individuals pay income subject pit irrespective have incurred tax deductible or not arise tax deduction means tax declaration and tax changes for individuals that are authorized. Cases of individual organizations that did not arise to pay income in 2013, not giving tax ACCOUNTING.

2. Organizations charged the income divide, split, merge, merging, transformation, dissolution or bankruptcy under the corporate law, the right to tax the pit has deducted the slowest is day 45 days have decided to divide the, split, merge, merging, transformation, dissolution or insolvency and tax deduction vouchers issued to employees to serve as a basis for workers to make tax ACCOUNTING.

Where once corporate reorganization (splitting, split, unify, merge, convert) who takes employees to be transferred from the old organization to the new organization (organization formed after the reorganization of the business), last year the employee has authorized a new organization, the tax receivable tax deduction vouchers again ACCOUNTING for issuance by the old organization of workers to do just General income tax, was deducted and the settlement on behalf of workers 3.

Individuals reside have income from wages, the wages; revenue from the business; income from insurance activities, multi-level selling Lottery agent, make personal income tax that according to the instructions in point c; point e, paragraph 2, article 26 circular No.

111\/2013\/TT-BTC dated 15\/8\/2013 of the Ministry of finance. Private individual cases that residents are foreigners who end up working in Vietnam, has made tax before January 31-12, then individuals back to Vietnam and worked until the end of that year, the last year individuals practicing tax with taxable income from 1-1 to 31-12 and tax ACCOUNTING was filed in foreign countries but not in excess tax calculated according to the tariffs of the Philippines as apportioned for the bouncing income abroad.

4. Individuals that have the function of income from stock transfer, last year if there are application requirements 20% tax on income tax calculation, the practice of direct tax declaration with the tariffs.

Individual cases of transfer of securities has filed taxes according to the tax rate of 0. 1% on stock transfer once without asking to redefine the pit under the tariff of 20% of the tax not. 5. Conditions "have the rent to stay in Vietnam from 183 days or more" to identify individuals that reside in effect the application from 1 July 2013.

Before 1 July 2013conditions "have the rent to stay in the Philippines" to identify individual jaw is 90 days. Determining the number of days that the House hired to stay on the lease agreement, including synergistic rent signed before 1 July 2013.

Individual cases in an instant tax tax conditions "have the rent to stay in the Philippines" to identify individuals of 2013 is on 183. II. Family deductible level on the computer off for family cases in the tax period implied that individuals not yet counted off the scene for yourself or count off the scene for themselves not sufficient 12 months shall be counted enough 12 months if the practice tax; IE.

: Imitation as in January-June 2013-2013, Mr G did not have income from wages, the wages. From July-December 2013-2013, Mr. G had income from wages, the wages of labor by synergistic signed non-term to work at Company Y in 2013 he G counted off the leader for ourselves from July until the end of December 2013-2013 (with the month incurred income).

If Mr. G made settlement (settlement authorization or settlement directly with the tariffs), Mr. G is reduced except for ourselves enough, 12. About the computer off the scene for dependent reduction except for family dependents that taxpayers have the duty raised counted since may have incurred responsibility for upbringing.

Some specific cases such as the case of taxpayers registered decreases except the following practical time dependent arising obligation to nurture but at model No. 16\/REGISTER-ACCOUNTING claims "reduced moment except" true to the real moments in liability brought up then when tax ACCOUNTING are reassessed by the fact emerged that upbringing obligations do not have to re-register; Case of taxpayers registered decreases except dependents after the actual time incurred obligations raised and in model No.

16\/REGISTER-ACCOUNTING claims "reduced point except" after time in arising obligation to nurture, if personally liable to the tax when the tax to be charged under a bouncing practicesindividuals that sign back in model No. 16\/REGISTER-ACCOUNTING attached to circular No. 156\/2013\/TT-BTC dated 6-11-2013 of the Finance Ministry and submit tax records; Where the taxpayer has incurred obligations raised for other dependents such as: England, siblings; He, wife; aunt.

Then the registration term of family deductible on 31-12-2013, if the sign off-stated time limit too family taxpayers not be reduced except background for dependents to 2013. III. Income tax income tax calculation, average of the year 2013 is determined by total income the year 2013 (12 month) minus (-) of the deductions of the whole year and then divided by 12 months, specifically as follows: income tax calculation, average = (gross taxable income-the sum of deductions) ÷ 12 months IE.

: In 2013, He E is personal residential revenue in the first 6 months is 20 million per month, taking off for yourself and one dependant; in the last 6 months He E income is 10 million a month, taking off for yourself and one dependant.

In addition to the discount family He E did not have any other deductions. So, if You late E subject tax, income tax calculation, average in 2013 are defined as follows:-total taxable income is: (20 million x 6 months) + (10 million x 6 months) = 180 million. -The total of the deductions: (4 million + 1. 6 million) x 6 months + (9 million + 3. 6 million) x 6 months = 109.

2 million. -Tax income in 2013: 180 million-109. 2 million = 70. 8 million-the average taxable income in may 2013: 70.

8 million 12 months = 5. 9 million. Mai Ka (General).