Vietnam: Commitment Form 02/CK-TNCN for Personal Income Tax Exemption

16:23, 09/07/2024

Form 02/CK-TNCN Commitment form applicable to individuals not yet liable for taxable income in Vietnam promulgated together with Circular 92/2015/TT-BTC.

	Form 02/CK-TNCN

Photo of part of Form 02/CK-TNCN

Instructions for filling out the commitment form:

- To: Enter the name of the organization or individual paying the income (enter the name of the company, enterprise, business household, paying your salary).

- My name is: Enter the name of the employee.

- Tax code: Enter the tax code in the box in Form 02/CK-TNCN.

- ID/Citizen ID information: Enter the full information of the ID card or citizen identity card including: Number, date of issue, place of issue.

- Residential address: Enter the current residence.

- Commitment content: I commit that, in the year (enter the year) I have only one income from…. (name of the organization or individual paying the income)…. but the estimated total income does not exceed…..(*)….. million VND (written in words) and therefore does not reach the threshold for personal income tax submission.

Note: (*) The amount declared in this section is determined based on the family circumstance deduction calculated for the year according to Resolution 954/2020/UBTVQH14.

Example:

- In case the person making the commitment has no dependents:

Declared amount = 11 million VND x 12 months = 132 million VND.

- In case the person making the commitment has 01 dependent who needs to be supported for 10 months of the year:

Declared amount = 132 million VND + 4.4 million VND x 10 months = 176 million VND.

Bao Ngoc

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