I. SOCIAL INSURANCE

1. What are the procedures to change pension accounts?

I am the authorized recipient of my mother’s pension. Now, I want to change the bank account number receiving benefits, what should I do?

Social Insurance Magazine:

Clause 1, Article 138 of the Civil Code stipulates: Individuals and legal entities may authorize other individuals and legal entities to establish and perform civil transactions.

Point c, Clause 1, Article 141 of the Civil Code stipulates: Representatives may only establish and perform civil transactions within the scope of representation based on the content of authorization.

In Sub-detail b, Section 2.2.1, Point 2.2, Clause 2, Article 7 of the Process for handling social insurance benefits, payment of social insurance benefits, and unemployment insurance issued together with Decision No. 166/QD- Vietnam Social Insurance dated January 31, 2019 only guides procedures for changing personal accounts for monthly pension recipients.

According to the Instructions for creating Form No. 13-HSB- Power of attorney issued with Decision No. 166/QD-BHXH dated January 31, 2019 of Vietnam Social Security, in the Authorization content section, the authorization content must be clearly stated.

Because you did not provide the accompanying authorization documents, Vietnam Social Security provides information according to relevant laws on authorization to receive pensions and change personal accounts for monthly pension recipients to you are known.

We recommend that you contact the social insurance agency where you are paying pensions according to the content you are authorized to receive specific instructions on the procedure to change the personal account number receiving pensions in this case. Source: LuatVietnam.NET

2. Will people retiring from July 2024 receive a 15% pension increase?

I retire on July 16, 2024, working under normal conditions, will I receive a 15% pension increase according to Decree No. 75/2024?

According to Decree No. 75/2024 of the Government, from July 1, the whole country will adjust the pension level by 15% for June.

Accordingly, those retiring from July 1 to December 1, 2024 will not have their pension increased this time.

Meanwhile, those retiring in June 2024 will receive an increase according to regulations if they belong to 9 groups of subjects whose pensions and benefits are adjusted according to Decree No. 75/2024.

Thus, reader Truong Thanh Quan who retires on July 16, 2024 will not receive a 15% pension increase according to Decree No. 75/2024. Source: LuatVietnam.NET

II. ELECTRONIC TRANSACTIONS

1. Procedures for recognition of foreign electronic signatures in Vietnam

Circular No. 06/2024/TT-BTTTT dated July 1, 2024 of the Ministry of Information and Communications regulating the recognition of organizations providing foreign electronic signature authentication services in Vietnam; Recognition of foreign electronic signatures and electronic signature certificates in Vietnam.

This Circular regulates in detail the dossiers and procedures for recognition of foreign electronic signatures and electronic signature certificates in Vietnam and dossiers and procedures for recognition of organizations providing electronic signature authentication services. Foreigners in Vietnam.

Accordingly, the application dossier for recognition of foreign electronic signatures and foreign electronic signature certificates in Vietnam includes documents and written explanations proving that they meet the conditions specified in Clause 2 of Article 26 Law on electronic transactions. Specifically includes:

Application form according to the form in Form No. 03 issued with this Circular.
Documents and technical documents proving that foreign electronic signatures and foreign electronic signature certificates comply with standards and technical regulations on electronic signatures and electronic signature certificates according to the provisions of Vietnamese law or international treaties to which Vietnam is a member.
Foreign electronic signature certificates requested for recognition in Vietnam have minimum information fields as prescribed by Vietnamese law to serve checking the status of electronic signature certificates on the service authentication system. trust.
Documents proving foreign electronic signature certificates are formed based on authenticated identification information of foreign organizations and individuals.
Notarized translation of the license or certificate proving that the organization providing foreign electronic signature authentication services that issues foreign electronic signature certificates requesting recognition in Vietnam is established and operates legally. legal in the country of registration.

Applications for recognition of foreign electronic signatures and foreign electronic signature certificates in Vietnam can be submitted online via the National Public Service Portal https://dichvucong.gov.vn or the Public Service Portal. of the Ministry of Information and Communications https://dichvucong.mic.gov.vn.

The term for recognition of foreign electronic signatures and foreign electronic signature certificates in Vietnam is 5 years but must not exceed the validity period of that electronic signature certificate.

In case a change in information leads to a change in a foreign electronic signature or a foreign electronic signature certificate that has been recognized in Vietnam, the organization or individual must report the change and request re-recognition. .

The Circular takes effect from August 15, 2024, except for the cases specified in Article 10 of this Circular. Source: LuatVietnam.NET

III. TAX POLICY

1. The Tax industry will deploy a tax agent management application from August 2024

Official Dispatch No. 3006/TCT-CNTT dated July 11, 2024 of the General Department of Taxation on implementing the Tax Procedures Service Practice Management application

According to the announcement of the General Department of Taxation, the Tax sector has completed upgrading the Tax Procedure Service Practice Management application software to meet the regulations in Circular No. 10/2021/TT-BTC and Decision No. 1521 /QD-TCT dated September 22, 2022.

This application will be officially deployed by the Tax industry from August 2024, including 02 modules: (i) module for tax agents, knowledge update units and tax agent staff; (ii) module for tax authorities.

The application is installed, administered, and operated centrally at the General Department of Taxation, and is commonly used by tax authorities nationwide to support tax authorities in managing operational information of tax agents and employees. tax agent; information on practice certificates, tax agents, tax agent staff, knowledge update organizations according to regulations in Circular No. 10/2021/TT-BTC and Decision No. 1521/QD-TCT. Source: LuatVietnam.NET

2. Does construction for export processing enterprises in other provinces require VAT allocation?

Trường hợp Công ty có hoạt động xây dựng cho doanh nghiệp khu chế xuất nằm ở ngoài tỉnh, thực hiện hạch toán tập trung tại trụ sở chính thì hồ sơ khai thuế sẽ nộp tại cơ quan thuế quản lý trụ sở chính theo quy định tại Điều 12 Thông tư số 80/2021/TT-BTC.

Trường hợp hoạt động xây dựng nêu trên của Công ty thuộc hoạt động xây dựng theo quy định của pháp luật về hệ thống ngành kinh tế quốc dân, có giá trị bao gồm cả thuế GTGT trên 1 tỷ đồng thì phải phân bổ số thuế phải nộp theo quy định tại khoản 2 Điều 11 Nghị định số 126/2020/NĐ-CP.

Trường hợp hoạt động xây dựng diễn ra trong khu phi thuế quan thuộc tỉnh khác nơi Công ty đóng trụ sở chính thì được áp dụng thuế suất thuế GTGT 0% nếu đáp ứng các quy định tại điểm b khoản 2 Điều 9 Thông tư số 219/2013/TT-BTC và nếu không phát sinh số thuế GTGT phải nộp đối với khoản doanh thu từ hoạt động xây dựng này thì không phải phân bổ số thuế phải nộp cho tỉnh nơi có hoạt động kinh doanh. Nguồn: LuatVietnam.NET

3. How to prepare and submit a request for tax grace period in 2024

Official Dispatch No. 3002/TCT-KK dated July 11, 2024 of the General Department of Taxation on organizing the implementation of the policy to extend the tax payment deadline in 2024 according to the Decrees and reporting on the results of implementation of exemption and reduction policies. tax relaxation

Document guiding the preparation and submission of the 2024 tax payment extension request, including:

(1) Application for extension of payment of VAT, corporate income tax, personal income tax and land rent in 2024 according to Decree No. 64/2024/ND-CP;

(2) Application for extension of payment of special consumption tax in 2024 for domestically produced and assembled cars according to Decree No. 65/2024/ND-CP.

Some points to note:

– The request for tax extension according to Decree No. 64/2024/ND-CP must be submitted no later than September 30, 2024. The tax extension request according to Decree No. 65/2024/ND-CP must be submitted no later than November 20, 2024. In case the submitted Extension Application is discovered to have errors, a replacement Extension Application must be submitted before the above deadlines.

– The declaration of information on the 2024 tax extension request is carried out according to the instructions in Appendix 1 attached to this official dispatch.

– The request for tax payment extension only needs to be sent once to the tax authority directly managing the entire tax amount and land rent arising during the extended tax periods.

– For branches and affiliated units of enterprises, if they make separate tax declarations and are eligible for a tax payment extension, the branch and affiliated units must send a request for extension to the managing tax agency. Direct branches and affiliated units. If a branch or affiliated unit declares taxes centrally, the enterprise is responsible for sending a request for extension, including information of the branch or affiliated unit being extended.

– The General Department of Taxation is upgrading applications: TMS, HTKK, eTax, iCanhan to support preparing and sending online the 2024 tax payment extension request; The upgrade is expected to be completed in July 2024. Source: LuatVietnam.NET

IV. INVOICES

1. If you sign the delivery note, you must immediately issue an invoice

Official Dispatch No. 40278/CTHN-TTHT dated July 10, 2024 of the City Tax Department. Hanoi on the time of invoicing

According to the provisions of Article 9 of Decree No. 123/2020/ND-CP, in principle, the time of invoice for goods sale is the time of transfer of ownership or use rights of goods to the buyer, not Distinguish whether money has been collected or not.

City Tax Department. Hanoi further guides, in case the Company has the time to transfer ownership or use rights of goods to the buyer is the time of signing the Delivery Minute between the two parties (seller and buyer), the Delivery Minute. This is a legal document in case of a complaint (if any), the time of invoice is the time of signing the Delivery Minute. Source: LuatVietnam.NET

2. Registration information to use electronic invoices must be re-registered if there is any change

Document number click to view dated July 12, 2024 of the City Tax Department. Hanoi regulates invoices and electronic invoice system

City Tax Department. Hanoi notes that in case an enterprise changes the information registered to use electronic invoices in Clause 1, Article 15 of Decree No. 123/2020/ND-CPstatus2, it must change the information and send it back to the agency. tax authorities according to Form No. 01/DKTĐ-HDĐT in Appendix IA issued with this Decree through the Information Portal of the General Department of Taxation or through an organization providing electronic invoice services as prescribed in Clause 4, Article 15 of the Decree. No. 123/2020/ND-CP.

Legal invoices and documents are invoices and documents that ensure correct and complete form and content as prescribed in Article 10 of Decree No. 123/2020/ND-CPstatus2. The invoice must show the seller’s name, address, and tax code according to the name, address, and tax code recorded in the business registration certificate and tax code notification as prescribed in Clause 4, Article 10. This Decree. Source: LuatVietnam.NET

V. TAX FINALIZATION

1. If you have worked for less than 12 months, are you authorized to finalize personal income tax?

Official Dispatch No. 40276/CTHN-TTHT dated July 11, 2024 of the City Tax Department. Hanoi on authorizing personal income tax finalization

According to the provisions of Point d, Clause 6, Article 8 of Decree No. 126/2020/ND-CPstatus2, resident individuals with income from salaries and wages are authorized to authorize the income payment organization to settle on behalf of personal income tax if any. Labor contract of 3 months or more in one place and actually working there at the time of tax settlement, including cases of not working for 12 months in the year.

Accordingly, the City Tax Department. Hanoi believes that in 2023, if an individual signs a labor contract of 3 months or more at a company (including the probationary period until becoming an official employee of the company) and is actually working at that company at the time of tax finalization, they are authorized to finalize personal income tax even if they have worked for less than 12 months.

2. Working at many companies during the year, where to submit tax finalization documents?

On March 31, 2024, I signed a labor contract at a new company in District 1, Ho Chi Minh City. Now, I am doing online tax finalization for 2023 (in 2023 I will work at 2 different companies, different from the current company that just signed the labor contract).

The place to submit tax refund documents is at the Tax Department of District 1 or the Tax Department of your place of residence (Quy Nhon City, Binh Dinh province).

I currently do not have a temporary residence registration certificate in Ho Chi Minh City. If I have to submit it at Quy Nhon Tax Department but I am living and working in Ho Chi Minh City, can I submit it by mail?

Ho Chi Minh City Tax Department:

Regarding Ms. Nguyen Duyen Kieu’s problems, the Ho Chi Minh City Tax Department issued Official Dispatch No. 2783/CTTPHCM-TTHT dated March 18, 2024 on instructions for finalizing personal income tax (PIT) in 2023 as follows:

Subjects subject to tax finalization

For individuals who directly make final settlement with the Tax authority: Resident individuals who have income from salaries and wages from two or more places but do not meet the conditions for authorization to make final settlement according to regulations must directly declare. Finalize personal income tax with the tax authority if there is an additional tax amount to be paid or there is an overpaid tax amount that is requested to be refunded or offset in the next tax declaration period.

Individuals present in Vietnam for less than 183 days in the first calendar year, but calculated for 12 consecutive months from the first day of presence in Vietnam for 183 days or more, the first settlement year is 12 months. continuously since the first day of presence in Vietnam.

A foreign individual who finishes a working contract in Vietnam declares tax finalization with the tax authority before leaving the country. In case an individual has not yet completed tax finalization procedures with the tax authority, he or she shall authorize an income-paying organization or other organization or individual to finalize tax according to regulations on tax finalization for individuals. In case the income paying organization or another organization or individual receives authorization for finalization, they must be responsible for the additional personal income tax amount payable or be refunded the individual’s overpaid tax amount.

Resident individuals have income from salaries and wages paid from abroad and resident individuals have income from salaries and wages paid from international organizations, embassies, and consulates that have not been deducted. Deducting tax during the year, the individual must settle directly with the tax authority. If there is an additional tax amount to be paid or there is an overpaid tax amount, request a refund or offset in the next tax declaration period.

Resident individuals who have income from salaries and wages and are considered for tax reduction due to natural disasters, fires, accidents, or serious diseases that affect their ability to pay taxes shall not authorize organizations or individuals. Pay tax settlement income instead but must directly declare settlement with tax authorities according to regulations.

For organizations and individuals paying income from salaries and wages: Organizations and individuals paying income from salaries and wages are responsible for declaring personal income tax finalization regardless of whether tax deductions arise or not. generate tax deductions and personal income tax finalization on behalf of authorized individuals. In case an individual authorizes personal income tax finalization for an organization and has an additional tax payable after settlement of VND 50,000 or less and is eligible for tax exemption, the organization or individual paying the income can still declare personal information. pay that income in the organization’s personal income tax finalization declaration dossier and do not summarize the additional tax payable by individuals whose additional tax payable after finalization is 50,000 VND or less. In case the income paying organization has finalized personal income tax before the effective date of Decree No. 126/2020/ND-CP, it will not be processed retroactively.

In case an individual is an employee transferred from an old organization to a new organization due to a merger, consolidation, division, separation, or conversion of the type of business by the old organization or the old organization and the new organization in under the same system, the new organization is responsible for finalizing personal income tax according to the individual’s authorization for both the income paid by the old organization and the new income paying organization to collect personal income tax deduction documents issued by the organization. old income payment agency issued to employees (if any).

In case an organization or individual paying income dissolves, goes bankrupt, terminates operations, terminates a contract or reorganizes the business, it must declare personal income tax finalization up to the time of dissolution, bankruptcy, or termination of operations. move, terminate contracts or reorganize the business. In case of converting the type of enterprise (not including equitized state-owned enterprises) and the converted enterprise inherits all tax obligations of the converted enterprise, it is not required to declare personal income tax until the date of finalization. There is a decision on enterprise conversion, the enterprise declares final settlement at the end of the year.

For authorization of personal income tax finalization: Resident individuals with income from salaries and wages authorize personal income tax finalization to organizations and individuals paying income, specifically as follows:

– Individuals with income from salaries or wages sign a labor contract of 3 months or more in one place and are actually working there at the time the organization or individual paying the income performs tax finalization. , including cases of not working for 12 months in a calendar year. In case an individual is an employee transferred from an old organization to a new organization due to a merger, consolidation, division, separation, or conversion of the type of business by the old organization or the old organization and the new organization in under the same system, the individual is authorized to finalize taxes for the new organization.

– Individuals with income from salaries or wages sign a labor contract of 3 months or more at one place and are actually working there at the time the organization or individual paying the income makes tax finalization, including In case of not working for 12 months in a calendar year; At the same time, have current income in other places with an average monthly income of no more than 10 million VND in the year and have personal income tax deducted at the rate of 10% if there is no request for tax finalization for this income.

– After the individual has authorized tax finalization, the income-paying organization has performed tax finalization on behalf of the individual. If it is discovered that the individual is subject to direct tax finalization with the tax authority, the income-paying organization will Do not adjust the personal income tax settlement of the income-paying organization, issue tax deduction documents to individuals according to the settlement number and write in the lower left corner of the tax deduction document the content: “Company .. . has finalized personal income tax on behalf of Mr./Mrs…. (as authorized) in line (serial number) … of Appendix List 05-1/BK-TNCN” for personal finalization tax with tax authorities. In case an organization or individual paying income uses an electronic personal income tax deduction document, print the conversion from the original electronic personal income tax deduction document and record the above content in the converted printout to provide to the taxpayer.

Cases that do not require tax finalization

Individuals with income from wages in the following cases are not required to finalize personal income tax:

– Individuals whose personal income tax amount must be paid after each year’s settlement is VND 50,000 or less. Individuals who are exempt from tax in this case determine the tax amount to be exempted themselves, are not required to submit personal income tax finalization documents, and do not have to submit tax exemption documents. In case the settlement period from 2019 or earlier was settled before the effective date of Decree No. 126/2020/ND-CP, it will not be processed retroactively;

– Individuals whose personal income tax amount must be paid is less than the tax amount temporarily paid without requesting a tax refund or offset in the next tax declaration period;

– Individuals with income from salaries or wages who sign a labor contract of 3 months or more at a unit, and at the same time have current income in other places with an average monthly income of no more than 10 million VND in the year and have Personal income tax is deducted at the rate of 10%, if not required, tax finalization is not required for this income;

– Individuals whose employers buy life insurance (except voluntary pension insurance), other optional insurance with accumulated premiums that the employer or insurance company has deducted Deduct personal income tax at the rate of 10% on the insurance premium corresponding to the portion purchased or contributed by the employer for the employee, then the employee does not have to finalize personal income tax on this portion of income.

For organizations and individuals that pay income from salaries and wages: Organizations and individuals that pay income from salaries and wages are not required to finalize personal income tax, including: organizations and individuals that do not incur personal income tax during the year. pay income; Organizations and individuals paying income temporarily suspend operations and business for the entire calendar year.

The deduction level for family circumstances is specified in Resolution No. 954/2020/UBTVQH14 dated June 2, 2020 of the National Assembly Standing Committee: The deduction level for taxpayers is 11 million VND/month (132 million VND). /year); The deduction for each dependent is 4.4 million VND/month.

To be eligible for deductions for dependents, taxpayers must register for deductions for dependents according to regulations. In case the taxpayer has not calculated family deductions for dependents in the tax year, the deductions for dependents will be calculated from the month the care obligation arises when the taxpayer performs tax finalization and registration. Family deductions for dependents. Particularly for other dependents according to the instructions in Section d.4, Point d, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, the deadline to register for family deductions is no later than December 31 of the tax year. Past the above deadline, family deductions for that tax year will not be calculated.

In case the taxpayer is authorized for finalization and has not yet calculated family deductions for dependents in the tax year, the deduction for dependents will also be calculated from the month the care obligation arises when the taxpayer takes action. Finalize authorization and register for family deductions for dependents through the income paying organization.

Employees who work at dependent units or business locations and are paid income from salaries and wages from headquarters in another province can register for family deductions for dependents at the tax authority. Head office or dependent unit, business location. In case an employee registers for family deductions for dependents at a dependent unit or business location, the dependent unit or business location is responsible for transferring documents proving the employee’s dependents. to headquarters. The head office is responsible for reviewing and storing documents proving dependents according to regulations and presenting them when tax authorities inspect and examine taxes.

In case an individual changes their workplace, they must still register and submit documents proving dependents according to the instructions in Item h.2.1.1.1 Point h Clause 1 Article 9 Circular No. 111/2013/TT -BTC.

Family circumstance deduction documents for dependents

For individuals submitting applications to register dependents directly at the tax authority, the documents include:

– Dependent registration form according to form No. 07/DK-NPT-TNCN issued with Appendix 11 of Circular No. 80/2021/TT-BTC;

– Documents proving dependents according to instructions in Circular No. 79/2022/TT-BTC dated December 30, 2022 (amended and supplemented Point g Clause 1 Article 9 Circular No. 111/2013/TT-BTC );

– In case the dependent is directly raised by the taxpayer, confirmation must be obtained from the People’s Committee of the commune/ward where the dependent resides according to form No. 07/XN-NPT-TNCN issued with Appendix II of Circular No. 80 /2021/TT-BTC.

In case an individual registers for family deductions for dependents through an income-paying organization or individual, the individual submits a dependent registration application according to the instructions in Point a, Clause 3, Section III of this official dispatch to the organization. Organizations and individuals pay income. Organizations and individuals paying general income according to the Appendix General table of dependent registration for people deducting family circumstances, form No. 07/THDK-NPT-TNCN issued with Appendix II Circular No. 80/2021/ TT-BTC and submit to tax authorities according to regulations.

Documents required when finalizing personal income tax

At Point b, Section 9.2 and Point b, Section 9.9, Clause 9, Appendix I issued with Decree No. 126/2020/ND-CP regulates personal income tax finalization dossiers.

In Clause 2, Article 87, Circular No. 80/2021/TT-BTC instructs: “2. Tax declaration forms specified in this Circular are applicable to tax periods starting from January 1, 2021. 2022 onwards. For tax finalization declaration of the 2021 tax period, the application form prescribed in this Circular also applies.”

Accordingly, the personal income tax finalization declaration dossier from the 2021 tax period is as follows:

For individuals declaring personal income tax settlement directly with the tax authority, personal income tax finalization dossier includes:

– Personal income tax finalization declaration form No. 02/QTT-TNCN issued with Appendix II Circular No. 80/2021/TT-BTC;

– Appendix of list of family allowance deductions for dependents, form No. 02-1/BK-QTT-TNCN issued with Appendix II of Circular No. 80/2021/TT-BTC;

– Copies (photocopies from originals) of documents proving the tax amount deducted, temporarily paid during the year, and tax amount paid abroad (if any). In case the income-paying organization does not issue tax deduction documents to the individual because the income-paying organization has ceased operations, the tax authority will base on the tax industry’s database to consider and process the finalization dossier. Tax for individuals without requiring tax deduction documents. In case an organization or individual paying income uses an electronic personal income tax deduction document, the taxpayer will use a copy of the electronic personal income tax deduction document (the paper version is printed by the taxpayer and converted from Original electronic personal income tax deduction voucher sent by the income-paying organization or individual to the taxpayer);

– Copy of Tax Withholding Certificate (clearly stating which income tax declaration has been paid) issued by the income paying agency or Copy of bank documents for tax amount paid abroad with confirmation of Taxpayers in cases where, according to foreign law, the foreign tax authority does not issue a confirmation of the tax amount paid;

– Copies of invoices and documents proving contributions to charity funds, humanitarian funds, and study promotion funds (if any);

– Documents proving the amount of money paid by the unit or organization paying income abroad in case the individual receives income from international organizations, Embassies, Consulates and receives income from foreign countries. outside;

– Dependent registration documents according to the instructions in Point a, Clause 3, Section III of this official dispatch (if calculating deductions for dependents at the time of tax finalization for dependents whose dependents have not been registered) .

For organizations and individuals paying income, personal income tax finalization documents are as follows:

– Personal income tax finalization declaration form No. 05/QTT-TNCN issued with Appendix II Circular No. 80/2021/TT-BTC;

– Appendix detailed list of individuals subject to tax calculation according to the partially progressive schedule, form No. 05-1/BK-QTT-TNCN issued with Appendix II of Circular No. 80/2021/TT-BTC;

– Appendix detailed list of individuals eligible for tax calculation according to full tax rate, form No. 05-2/BK-QTT-TNCN issued with Appendix II of Circular No. 80/2021/TT-BTC;

– Appendix of detailed list of dependents for family allowance deduction, form No. 05-3/BK-QTT-TNCN issued with Appendix II of Circular No. 80/2021/TT-BTC.

In case an individual authorizes an income payment organization to settle on their behalf, the individual shall make a Power of Attorney for personal income tax finalization from the 2021 tax period according to form No. 08/UQ-QTT-TNCN issued with the Appendix. II Circular No. 80/2021/TT-BTC.

Instructions for supplementing personal income tax finalization documents

In case an organization or individual makes additional declarations that do not change their tax obligations, they only have to submit an Explanation for additional declarations and related documents, and do not have to submit an additional declaration.

In case an organization or individual has not submitted an annual tax finalization declaration, the taxpayer shall additionally declare any errors or omissions in the monthly or quarterly tax declaration dossier, and at the same time synthesize the additional declaration data into the finalization dossier. annual tax payment.

In case an organization or individual has submitted an annual tax finalization declaration, then:

– For individuals who directly declare taxes or directly finalize taxes, only supplement the annual tax finalization declaration dossier.

– For organizations and individuals that pay income from salaries and wages, they must simultaneously declare additional annual tax finalization documents and monthly and quarterly declarations with corresponding errors or omissions.

Where to submit tax finalization documents?

The place to submit personal income tax finalization documents shall comply with the specific instructions in Clause 8, Article 11 of Decree No. 126/2020/ND-CP. In case an individual declares and submits a personal income tax finalization declaration at the website https://canhan.gdt.gov.vn, the system has the function of supporting the determination of the finalizing tax authority based on information related to the tax declaration. Tax cases arising in the year are declared by individuals.

The place to submit personal income tax finalization documents is specifically determined as follows:

For income-paying organizations, submit personal income tax finalization documents to the tax agency directly managing that income-paying organization.

For individuals directly making final settlement with the Tax authority:

A resident individual who earns salary or wages in one place and is eligible to self-declarate tax during the year shall submit a tax finalization declaration dossier to the tax authority where the individual directly declares tax during the year according to the provisions of Point a. Clause 8, Article 11, Decree No. 126/2020/ND-CP. In case an individual has salary or wage income from two or more places, including cases where both income is declared directly and income is deducted by the paying organization, the individual submits an application. Declare tax finalization at the tax authority where the source of income is the largest during the year. In case the largest source of income in the year cannot be determined, the individual chooses where to submit the finalization dossier at the tax agency directly managing the paying organization or where the individual resides.

Resident individuals with income from salaries and wages subject to payment deductions at source from two or more places shall submit a tax finalization declaration as follows:

– An individual who has calculated family deductions for himself or herself at an organization or individual that pays income must submit a tax finalization declaration dossier to the tax agency that directly manages the organization or individual that pays that income. In case an individual changes the workplace and at the organization or individual who pays the final income with family deductions for himself/herself, submit a tax finalization declaration dossier to the tax agency managing the organization or individual. pay final income. In case an individual changes his or her workplace and organization, or the individual pays the final income without calculating family deductions for himself/herself, then submit a tax finalization declaration dossier to the tax agency where the individual resides. In case an individual has not calculated family deductions for himself or herself at any income-paying organization or individual, submit a tax finalization declaration dossier to the tax office where the individual resides.

– In case the resident individual does not sign a labor contract, or signs a labor contract of less than 3 months, or signs a contract to provide services with income at one place or many places with 10% deducted, then submit the application. Declare tax finalization at the tax agency where the individual resides.

– Individuals residing during the year have income from salaries or wages in one or many places but at the time of settlement do not work at any organization or individual paying income, then the place to submit the tax finalization declaration dossier. is the tax agency where the individual resides.

If a resident individual has salary or wage income and is subject to direct personal income tax finalization with the tax authority and has a dossier requesting tax reduction due to natural disasters, fires, accidents, or fatal diseases, the place where the dossier will be submitted will be decided. The tax auditor is the tax agency where individuals submit tax reduction applications. The tax agency handling tax reduction documents is responsible for processing tax finalization documents according to regulations.

Deadline for submitting tax finalization documents

Pursuant to the provisions of Point a and Point b, Clause 2, Article 44 of the Law on Tax Administration No. 38/2019/QH14, for income-paying organizations, the deadline for submitting tax declaration and finalization documents is the last day of the tax period. 3rd month from the end of the calendar year.

For individuals directly finalizing taxes, the deadline for submitting tax finalization documents is the last day of the 4th month from the end of the calendar year. In case an individual has a personal income tax refund but is late in submitting the tax finalization declaration according to regulations, no penalty will be imposed for administrative violations of tax finalization declaration past the deadline.

In case the deadline for submitting tax finalization documents coincides with a prescribed holiday, the deadline for submitting tax finalization documents is calculated as the next working day of that holiday according to the provisions of the Civil Code.

It is recommended that Ms. Nguyen Duyen Kieu refer to the above contents and based on the actual situation to comply with regulations.

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