Promote online tax declaration for individuals who have assets for lease

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VAT and PIT declaration by electronic method will not need to visit the tax office in working hours. Photo TL

According to the General Department of Taxation, in the past, a house lessor must declare and pay quarterly PIT and VAT. As of the tax declaration time, they had to visit the Tax Branch where the house for lease is located to submit the tax declaration dossier or sent the tax declaration dossier by post, then go to bank or state treasury to pay the tax. Especially, the implementation of tax declaration procedures at the tax office's single window unit or tax payment at state treasury or bank must be done in working hours, making it inconvenient for individuals who work at state agencies, enterprises, or have their own business.

Meanwhile, if taxpayers as individuals who have assets for lease will be permitted to declare VAT and PIT electronically, they will not have to visit the tax office. In order to declare tax, they only have tax code, internet, email and telephone number (to receive message).

The individuals will access the website of the General Department of Taxation http://thuedientu.gdt.gov.vn to register the electronic transaction, declare email address and telephone number; after that, they will receive a verification code sent to their telephone number from the website and they will enter the verification code to complete the transaction. The website will provide taxpayers with transaction account including ID and password to make online declarations and submit the house leasing form 01 / TTS issued together with Circular 92/2015 / TT-BTC. This registration on the website will be done only once.

After completing the registration and making the initial declaration for the asset leasing contract, the individuals will not be required to visit the tax office to declare tax, they can stay at home and use a computer, mobile phone or any electronic device with internet connection to declare tax. Moreover, the online declaration can be done anywhere, any time, 24 hours a day and 7 days a week.

In addition, the Tax sector is continuing to work with banks to expand this service to individuals with accounts at other banks, to create the most convenient and economical situation for taxpayers.

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According to the General Department of Taxation, the policy of expanding the scope of subjects, reducing procedures to promote online tax declaration and payment is very appropriate, correct, consistent with the general trend of administrative reform in particular, and the Tax sector in the world in particular. Vietnam has implemented online tax declaration and payment in some fields and gained positive results. Accordingly, the expansion of subjects of house lessors to facilitate the Tax sector as well as to combat the loss of tax revenue is appropriate and appreciated.