OFFICIAL LETTER 883/TCT-DNNCN ON IMPLEMENTATION OF PERSONAL INCOME TAX FINALIZATION
To ensure that the personal income tax (PIT) finalization is consistent in accordance with the provisions of the PIT law and the current law on tax administration for the tax period 2021, on March 24, 2022, the General Department of Taxation has issued Official Letter 883./TCT-DNNCN. This official letter has clearly indicated the subjects who must finalize personal income tax as well as the conditions and procedures for reducing family circumstances for dependents. In addition, the official letter also guides the important procedures for individuals to declare tax directly with Tax Authorities as follows:
Dossier of declaration of PIT finalization
PIT finalization return form No. 02/ QTT-TNCN attached to Circular 80/2021/TT-BTC dated September 29, 2021.
Appendix for family deduction for dependents, form No. 02-1/BK-QTT-TNCN attached to Circular 80/2021/TT-BTC dated September 29, 2021.
Copies (photocopies from the original) of documents proving the tax withheld, temporarily tax paid in the year, tax paid abroad (if any).
Copy of Tax Withholding Certificate (specifying which income tax return has been paid) issued by the income payers.
Copies of invoices and vouchers evidencing contributions to charity funds, humanitarian funds or study promotion funds (if any).
Documents proving the amount paid by the unit or organization paying income abroad in case the individual receives income from international organizations, Embassies, Consulates and receives income from the other country.
The dependent registration dossier according to instructions (if deductions are calculated for dependents at the time of tax finalization for individuals who have not yet registered dependents)
Address to submit the PIT finalization dossier
Residents who have income in one place and are eligible to self-declare PIT during the year, need to submit a tax finalization declaration at the tax office where the individual directly declares tax during the year. In case an individual earns salary or wages from two or more places, including the case where he has both income directly declared and deducted by the payer, he/she shall submit the PIT finalization dossier at the tax office where the largest source of income in the year was paid.
In case the resident has the income (wage or salary) from 2 or more places and the PIT has been deducted by the income payers, the submission of dossier is specified in this official letter.
The deadline for submitting PIT finalization dossier
The deadline for submitting PIT finalization documents of individuals is the last day of the 4th month from the end of the calendar year.
In case the deadline for submitting tax finalization dossiers coincides with a prescribed holiday, the replacement deadline is the next working day of that holiday according to the provisions of the Civil Code.
Accordingly, in order to make PIT finalization convenient, fast and efficient for individuals, the General Department of Taxation encourages individuals to use the electronic tax declaration service through the application on mobile devices ((eTax). Mobile 1.0) or use an electronic tax transaction account provided by the tax authority via the website https://canhan.gdt.gov.vn, the "Thuế điện tử" application on smart devices.
Should you have any concerns during the process of implementing the regulations, please contact us.
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