𝙰𝚛𝚎 𝚢𝚘𝚞 𝚛𝚎𝚗𝚝𝚒𝚗𝚐 𝚘𝚞𝚝 𝚢𝚘𝚞𝚛 𝚘𝚠𝚗 𝚙𝚛𝚘𝚙𝚎𝚛𝚝𝚢 ❓ 𝙰𝚛𝚎 𝚢𝚘𝚞 𝚛𝚎𝚗𝚝𝚒𝚗𝚐 𝚝𝚑𝚎 𝚘𝚠𝚗𝚎𝚛’𝚜 𝚙𝚛𝚘𝚙𝚎𝚛𝚝𝚢 ❓

𝙰𝚛𝚎 𝚢𝚘𝚞 𝚛𝚎𝚗𝚝𝚒𝚗𝚐 𝚘𝚞𝚝 𝚢𝚘𝚞𝚛 𝚘𝚠𝚗 𝚙𝚛𝚘𝚙𝚎𝚛𝚝𝚢  𝙰𝚛𝚎 𝚢𝚘𝚞 𝚛𝚎𝚗𝚝𝚒𝚗𝚐 𝚝𝚑𝚎 𝚘𝚠𝚗𝚎𝚛’𝚜 𝚙𝚛𝚘𝚙𝚎𝚛𝚝𝚢 

 Regulations on personal property rental costs:
According to Clause 2, Article 4 of Circular 96/2015/TT – BTC:
“- In case an enterprise leases property from an individual, the documents to determine the deductible expenses are the property lease contract and the rental payment document.
– In case an enterprise leases property from an individual, but in the property lease contract there is an agreement that the enterprise shall pay tax on behalf of the individual, the documents used to determine the deductible expenses are the property lease contract and payment documents. property rental and tax payment documents on behalf of individuals .
– In case the enterprise leases the property of an individual, the property lease contract has an agreement that the rent does not include tax (value-added tax, personal income tax) and the enterprise pays tax on behalf of the individual. If the enterprise is an individual, the enterprise shall be included in the deductible expenses the total amount of the property rent, including the tax paid on behalf of the individual. ”
Who is the tax payer for individuals leasing properties? According to Article 8 of Circular 40/2021/TT – BTC:
” 1. Organizations and individuals declare tax on behalf of individuals or pay taxes on behalf of individuals in the following cases:a) The organization leases the property of an individual whose property lease contract has an agreement that the lessee is the taxpayer; ”
 So :
– If in the property lease contract it is stated that “the lessee is the taxpayer”
=> Then the business is responsible for declaring tax on behalf of the individual leasing the property.- If it is written as “Individual is a taxpayer”
=> That individual will directly declare and pay tax.

 Conclusion : The cost of renting a house for an individual , the cost of renting a car for an individual should be reasonable :
1. If the contract states that the individual is the taxpayer, the enterprise needs to:
+ Property lease contract
+ Proof of rental payment
=> In this case, it is not necessary to pay attention to whether the rental revenue of the property is above or below 100 million VND / year.
2. If the contract shows that the Enterprise pays tax on behalf of the owner, the Enterprise needs to:Property lease agreement,
+ Proof of property rental payment.
+ Tax declaration dossiers and tax payment vouchers on behalf of individuals (If tax is payable, ie property rental revenue over 100 million VND/year)
=> In this case, it must be concerned with whether the Revenue from property sales is above or below 100 million VND / year and the Enterprise will be included in the reasonable cost of VAT and personal income to pay instead if:
=> The contract shows that the enterprise pays instead and the rental price does not include VAT and personal income.
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𝐀𝐝𝐝𝐫𝐞𝐬𝐬: Office: 19 Doan Khue, Hoa Cuong Bac Ward, Hai Chau District, Da Nang city, Viet Nam
 𝐇𝐨𝐭𝐥𝐢𝐧𝐞 : 0985948553 (Ms. Melia) – 0905693638 (Mr. Neil)
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