For service contracts of enterprises, when signed, personal income tax must be calculated to pay to the tax authority, however, not everyone knows how to calculate correctly. MISA MeInvoice would like to guide how to calculate personal income tax with service contracts in the following article.
calculate personal income tax with service contract
Note: If you do not know the necessary information about personal income tax, you can refer to the article below.
See also:
What is personal income tax? How much salary is subject to personal income tax?
Personal income tax when selling a house: 6 things you must know
Table of Contents Hide
1. Concept of service contract
2. How to calculate personal income tax with service contracts
3. Conditions for not being deducted personal income tax for service contracts
4. Questions related to paying personal income tax with service contracts
If the total income of the service provider
is less than 2 million VND/time, is it necessary to pay personal income tax?
4.2. What should the service user do when the service provider has a total income of less than 2 million VND/time?
4.2. What documents need to be added to avoid deducting personal income tax from service contracts?
5. Conclusion
1. Concept of service contract
What is a service contract?
A service contract is defined as a document recording the final agreement of two parties after a certain period of negotiation. Accordingly, the service india telegram data provider performs the work to serve the service user and the service user must pay the service fee used by the provider.
The subjects for signing service contracts are types of work that can be performed, do not violate the
law and are not contrary to ethics and social norms.
2. How to calculate personal income tax with regardless of Its type by the way service contracts
How to calculate personal bulk data income tax with service contract
Article 25 of Circular 111/2013/TT-BTC specifically stipulates as follows:
Organizations and individuals paying wages, remuneration, and other expenses to individuals residing without signing labor contracts (according to the instructions at Points c and d, Clause 2, Article 2 of this Circular) or signing labor contracts of less than three (03) months with a total income payment of two million (2,000,000) VND/time or more must deduct tax at a rate of 10% on the income before paying to the individual.