Branch Office Renting a House: Which Tax Department Should Personal Income Tax for the Landlord Be Submitted To?
Based on the provisions at Point c Clause 1 Article 8 and Point d Clause 2 Article 8 of Circular 92/2015/TT-BTC, in the case where an enterprise rents a house from an individual, the place for submitting tax declaration documents and tax payment is the tax branch where the rented house is located.
Comparing with your case, although the rented house is for the company to lease for its branch, in cases where there is an agreement with the house owner regarding the company's obligation to declare and pay personal income tax on behalf of the owner, the company must still declare and pay taxes at the tax branch where the rented house is located, which is the tax branch managing the location where the branch is situated.
The enterprise is responsible for declaring and paying personal income tax on behalf of the individual at the Tax Branch where the rented asset is located. The tax declaration dossier for the individual's rental activity includes:
- The declaration form according to Form No. 01/TTS issued together with Circular 92/2015/TT-BTC;
- The appendix according to Form No. 01-1/BK-TTS issued together with Circular 92/2015/TT-BTC;
- A photocopy of the property lease contract and the contract appendix (if it is the first tax declaration of the contract or the contract appendix).
Note: When the enterprise declares and pays taxes on behalf of the individual renting out the property, add the phrase “Declare on behalf” before “Taxpayer or Legal representative of the taxpayer” on the declaration form, and the declarant must sign and clearly state their full name. If it is an organization declaring on behalf, after signing, the organization's seal must be affixed according to the regulations. On the tax computation dossier and tax payment documents, the taxpayer must still be correctly shown as the individual renting out the property.
Please follow these regulations to properly carry out the procedures for declaring and paying taxes on behalf of the individual when renting a house from an individual.
Sincerely!
