How to fill out the declaration of change to residence information in Vietnam (code: CT01)? What is the personal income tax period for Vietnamese non-residents?

How to fill out the declaration of change to residence information in Vietnam (code: CT01)?

The latest version of the declaration of change to residence information is Form CT01, issued with Circular 66/2023/TT-BCA.

The declaration of change to residence information is as follows:

Download the declaration of change to residence information...Download.

Below is a guide on how to fill out the declaration of change to residence information CT01 that you can refer to:

(1) Salutation and personal information section:

- Salutation section: Enter the name of the residential registration authority.

For example: Police of Binh Tho ward, Thu Duc district, Ho Chi Minh City

- Personal information

+ Last name, middle name, and first name:

Write in uppercase or lowercase, with full diacritics (correctly spelling the surname, middle name, and first name as recorded in the birth certificate) of the person having a change in residential information.

Example: NGUYEN TRUNG A

+ Date of birth:

Enter the day, month, and year of birth according to the Gregorian calendar, as on the birth certificate of the person having the change in residential information.

Note: use 02 digits for the day of birth, 02 digits for months like January and February, and 04 digits for the year of birth.

Example: January 22, 2018

+ Gender:

State the gender of the person having the change in residential information as "Male" or "Female."

+ Personal identification number:

Enter the full personal identification number (citizen identification number).

+ Contact phone number:

Enter the mobile or landline number currently in use.

+ Email:

Provide the contact email address (if available).

+ Last name, middle name, and first name of the household head:

Write in uppercase or lowercase, with full diacritics (correctly spelling the surname, middle name, and first name as recorded in the birth certificate) of the household head.

+ Relationship with the household head:

++ In case of permanent or temporary registration in which you own legal accommodation or are lent or rented by the homeowner:

State as household head, i.e., registering oneself as the household head.

++ In case of permanent or temporary registration with the household head’s consent for residence or temporary stay:

State the actual relationship with that household head. Examples: Wife, biological child, son-in-law, biological grandchild, or someone staying, leaning on, renting, also staying, also renting, also leaning on...

++ In case of change, confirmation of residential information (e.g., change of residence; correction of personal information; household separation; deletion of permanent, temporary residence, or pre-confirmation of permanent registration...):

State the relationship with the household head according to the information declared in the national residence database or as stated in the household registration book, temporary residence book.

+ Personal identification number of the household head:

Enter the full personal identification number (citizen identification number) of the household head.

+ Household members with changes: Fill out information similar to that of the household head.

(2) Request content:

Clearly and specifically state the request.

For example: register for permanent residence; delete temporary residence registration; separating household; confirm residential information...

(3) Opinion of the household head:

Applies to the cases stipulated in Clauses 2, 3, 5, 6 of Article 20; Clause 1 of Article 25; point a, Clause 1 of Article 26 of the 2020 Residence Law.

Household head consent is performed by the following methods:

- The household head clearly states their agreement content and signs, clearly stating their name on the declaration.

- The household head confirms the agreement content via the VNeID application or other online public services.

- The household head provides a separate document clearly stating their agreement (this document does not need notarization or authentication).

(4) Opinion of the legal accommodation owner:

Applies to the cases stipulated in Clauses 2, 3, 4, 5, 6 of Article 20; Clause 1 of Article 25 of the 2020 Residence Law; point a, Clause 1 of Article 26 of the 2020 Residence Law.

Legal accommodation owner consent is performed by the following methods:

- The legal accommodation owner clearly states their agreement content and signs, clearly stating their name on the declaration form.

- The legal accommodation owner confirms the agreement content via the VNeID application or other online public services.

- The legal accommodation owner provides a separate document clearly stating their agreement (this document does not need notarization or authentication).

Note: If the legal accommodation owner consists of multiple individuals or organizations, the consent of all co-owners is required unless there is an agreement appointing a representative to give consent.

If the legal accommodation owner confirms their agreement content via the VNeID application, the citizen must declare information about the surname, middle name, first name, and identification number of the legal accommodation owner.

(5) Opinion of parents or guardians:

Applies to cases involving minors, individuals with limited civil capacity, or individuals lacking capacity for civil acts who change residential information.

The consent of parents or guardians is performed by the following methods:

- Parents or guardians clearly state their agreement content and sign, clearly stating their name on the declaration.

- Parents or guardians confirm the agreement content via the VNeID application or other online public services.

- Parents or guardians provide a separate document clearly stating their agreement (this document does not need notarization or authentication).

(6) Declarant:

In direct submission, the declarant signs, clearly stating their surname, middle name, and first name on the form.

In submission via the public service portal or VNeID, the declarant does not need to sign this section.

(7) Personal identification number section:

Only declare information when the citizen requests confirmation of agreement via the VNeID application.

Information for reference purposes only.

How to fill out the declaration of change to residence information in Vietnam (code: CT01)? (Image from the Internet)

What is the personal income tax period for Vietnamese non-residents?

Based on Article 7 of the 2007 Personal Income Tax Law (amended by Clause 3, Article 1 of the 2012 Amended Personal Income Tax Law), the following provisions apply:

Tax period

1. The tax period for residents is specified as follows:

a) The annual tax period applies to income from business activities; income from salaries, wages;

b) The tax period per occurrence of income applies to income from capital investment; income from capital transfer, excluding income from securities transfer; income from real estate transfer; winnings; royalties; franchising; inheritance; gifts;

c) The tax period can be per securities transfer occurrence or annually.

2. The tax period for Vietnamese non-residents is calculated per occurrence of taxable income for all taxable incomes.

Thus, the personal income tax period for Vietnamese non-residents is calculated per occurrence of taxable income for all taxable incomes.

Do Vietnamese non-residents with income from salaries, wages arising in Vietnam but paid from abroad need to declare tax?

Based on Section a.2, Point a, Clause 3, Article 19 of Circular 80/2021/TT-BTC regarding tax declaration, personal income tax payment for income from salaries, wages is stipulated as follows:

Declaration, calculation, and allocation of personal income tax

3. Tax declaration and payment:

a) Personal income tax on income from salaries, wages:

...

a.2) Individuals earning income from salaries, wages subject to direct tax declaration with tax authorities include: resident individuals with income from salaries, wages paid from abroad; Vietnamese non-resident individuals with income from salaries, wages arising in Vietnam but paid from abroad; individuals receiving income from salaries, wages from International organizations, Embassies, Consulates in Vietnam that have not deducted taxes; individuals receiving stock bonuses from the paying entity.

...

Additionally, based on Official Dispatch 8204/CTHN-TTHT of 2023 concerning personal income tax policies for foreigners issued by the Hanoi Tax Department, it concludes on the PIT declaration for Vietnamese non-residents as follows:

Based on the above regulations, the Hanoi Tax Department has the following opinions:

...

Vietnamese non-resident individuals with income from salaries, wages arising in Vietnam but paid from abroad must directly declare tax with tax authorities as stipulated in Section a.2), Point a, Clause 3, Article 19 of Circular 80/2021/TT-BTC. The personal income tax basis for Vietnamese non-resident individuals is executed according to the provisions of Article 18 of Circular 111/2013/TT-BTC by the Ministry of Finance and the PIT declaration period is performed as guided in Article 8 of Decree 126/2020/ND-CP of the Government of Vietnam.

...

Thus, if Vietnamese non-resident individuals earn income from salaries, wages arising in Vietnam but paid from abroad, they must directly declare tax with tax authorities as per legal regulations.