Thuế TNCN đối với tài sản thừa kế

Khi nhận di sản thừa kế ngoài việc quan tâm giá trị di sản được hưởng là bao nhiêu, nghĩa vụ với phần di sản mình nhận được, thì một câu hỏi đặt ra là nhận thừa kế có phải nộp thuế không? Cùng Manabox Việt Nam tìm hiểu câu trả lời cho vấn đề này.

 

 

 

Lưu ý, trường hợp cá nhân được nhận thừa kế nhưng chưa đến tuổi vị thành niên có người đại diện theo pháp luật thì người đại diện phải kê khai, nộp thuế thay cho cá nhân được hưởng (Tham khảo Công văn 2852/TCT-TNCN)

 

Căn cứ pháp lý

– Luật Thuế thu nhập cá nhân 2007, Thông tư 111/2013/TT-BTC, Thông tư 92/2015/TT-BTC

– Các công văn hướng dẫn

Công văn 2852/TCT-TNCN của Bộ Tài chính – Tổng cục thuế ngày 15 tháng 7 năm 2015

 

Công văn 570/TCT-TNCN của Bộ Tài chính – Tổng cục thuế ngày 26 tháng 2 năm 2014

 

Công văn 2493/TCT-TNCN của Bộ Tài chính – Tổng cục thuế ngày 05 tháng 8 năm 2013

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CRITERIA	RESIDENTIAL INDIVIDUAL	NON-RESIDENTIAL INDIVIDUAL
7.1 Taxable income	An income received by an individual under a testament or in accordance with the law on inheritance, specifically as follows: – Securities: stocks, fund certificates, … in accordance with the Law on Securities; shares of individuals in joint-stock companies in accordance with the Law on Enterprises. – Capital in economic organizations, business establishments, associations, funds, … as prescribed by law. – Real estate: land-use right, home ownership, … and other income received from inheritance are real estate in any form. – Other assets subject to ownership or use right registration: cars, motorcycles, yachts, guns, …
7.2 Non-taxable income	Real estate between persons of the same bloodline, marriage, nurturing relationship (husband and wife; natural father and mother, mother and children); adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; paternal grandmother, paternal grandchild, maternal grandmother, maternal grandchild; siblings)
7.3 Taxed income	The value of inherited property and gifts exceeds VND 10 million each time	The value of inheritance and gifts exceeds VND 10 million upon each time of income generation in Vietnam
Tax bases	Œ Securities: Inheritance value is the value of securities at the time of registration for ownership transfer  Capital contribution: the value of capital contribution is determined based on the book value of the company at the latest time prior to the time of registration of ownership for contributed capital. Ž Real estate: – For real estate being the land use right value, the land use right value value shall be determined based on the land price list prescribed by the provincial-level People’s Committee at the time the individual carries out the procedures for registering rights. use real estate. – For real estate being houses and structures on land, the value of real estate shall be determined based on the regulations of the competent State management agencies on the classification of house values; regulations on basic construction standards and norms promulgated by competent state management agencies; the remaining value of houses or structures at the time of carrying out the procedures for registration of ownership.  Other assets subject to ownership or use right registration: the value of the property is determined on the basis of the registration fee calculation price list set by the provincial-level People’s Committee at the time the individual carries out the registration procedures. ownership, right to use In case an individual receives inheritance as an imported property and has to pay taxes related to the import of the property, he / she may deduct taxes at the import stage which he himself paid according to regulations.
7.4 Time of determination of taxable income	The time when individuals carry out the procedures for registering ownership, the right to use inheritance and gifts.	The time when an individual registers the ownership or use right of properties in Vietnam.
7.5 Tax rate	Applied under the Full Tax Schedule with tax rate of 10%.	Equal to assessable income multiplied by 10%
7.6 Formula	PIT amount = Assessable income x 10%
7.7 Declaration, submission
Declaration term	By each time of generating income from inheritance, including cases of tax exemption
PIT declaration form for inheritance	+ Form 03/BĐS-TNCN (Applies to individuals who receive inheritance, gifts are real estate) + Form 04/TKQT-TNCN (Applies to individuals who receive inheritance, gifts are not real estate)
Submission deadline	No later than 10 days from the date on which the tax liability arises
Tax payment	At the tax office managing the place of inheritance

 

Note that in case an individual inherits but is still under the age of adolescence and have a legal representative, the representative must declare and pay tax on behalf of the beneficiary (Refer to Official Letter 2852/TCT-TNCN)

 

Legal basis

– Law on Personal Income Tax 2007, Circular 111/2013/TT-BTC, Circular 92/2015/TT-BTC

– Official dispatches

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Biên soạn: Dương Bình Minh – Tư vấn viên

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