Is there Official Dispatch 154/CTSTR-KK regarding personal income tax finalization for đá bóng trực tiếp tax period of 2024 in Vietnam?

Is there Official Dispatch 154/CTSTR-KK regarding personal income tax finalization for đá bóng trực tiếp tax periodof 2024 in Vietnam?

On February 10, 2025, đá bóng trực tiếp Tax Department of Soc Trang Province issued Official Dispatch 154/CTSTR-KK providing guidance on đá bóng trực tiếp personal income tax finalization for đá bóng trực tiếp tax period of 2024.

See details of Official Dispatch 154/CTSTR-KK regarding đá bóng trực tiếp personal income tax finalization for đá bóng trực tiếp tax period of 2024...Download

In Section 1 of Official Dispatch 154/CTSTR-KK, đá bóng trực tiếp Tax Department of Soc Trang Province provides guidance on đá bóng trực tiếp entities required to finalize Personal Income Tax (PIT) as follows:

(1) For individuals directly finalizing tax with đá bóng trực tiếp Tax authority

- Resident individuals with income from salaries or wages from two or more places who do not meet đá bóng trực tiếp conditions to authorize tax finalization as prescribed must directly file PIT finalization with đá bóng trực tiếp Tax authority if they have additional tax payable or wish to claim a tax refund or offset into đá bóng trực tiếp next tax declaration period.

- Resident individuals who are foreigners ending their work contract in Vietnam must file PIT finalization with đá bóng trực tiếp Tax authority before leaving đá bóng trực tiếp country.

- Resident individuals with income from salaries or wages paid from abroad and those with income from international organizations, embassies, and consulates not deducted in đá bóng trực tiếp year must finalize directly with đá bóng trực tiếp Tax authority.

- Resident individuals with income from salaries or wages who are eligible for tax reduction due to natural disasters, fires, accidents, or severe illness affecting their ability to pay taxes shall not authorize entities or individuals paying income to finalize on their behalf; they must directly file finalization with đá bóng trực tiếp Tax authority as prescribed.

Note: Individuals present in Vietnam under 183 days within đá bóng trực tiếp first calendar year, but 183 days or more in 12 consecutive months starting from đá bóng trực tiếp first day of presence in Vietnam, đá bóng trực tiếp first finalization year is 12 consecutive months from đá bóng trực tiếp first day of presence in Vietnam.

(2) Organizations and individuals paying income from salaries and wages

- Organizations and individuals paying income from salaries and wages are responsible for filing PIT finalizations regardless of whether tax deduction arises and finalizing on behalf of individuals who have authorized. If an individual authorizes PIT finalization to an organization and has additional tax payable after finalization of 50,000 VND or less and is exempt from tax, đá bóng trực tiếp organization, individual paying income still declares đá bóng trực tiếp information of that individual on đá bóng trực tiếp PIT finalization declaration of đá bóng trực tiếp organization and does not aggregate đá bóng trực tiếp amount of additional tax due from individuals with additional tax payable of 50,000 VND or less after finalization.

- In cases where an individual employee (NLD) is transferred from an old organization to a new organization due to mergers, consolidations, splits, separations, transformation of enterprise types, or if both đá bóng trực tiếp old and new organizations belong to đá bóng trực tiếp same system, đá bóng trực tiếp new organization is responsible for PIT finalization as authorized by đá bóng trực tiếp individual for income paid by both đá bóng trực tiếp old and new organizations, and đá bóng trực tiếp new income paying organization retrieves PIT deduction certificates previously issued to đá bóng trực tiếp NLD from đá bóng trực tiếp old income paying organization (if any).

- If an organization or individual paying income dissolves, goes bankrupt, ceases operations, terminates contracts, or reorganizes đá bóng trực tiếp enterprise, they must file PIT finalizations up to đá bóng trực tiếp time of such events. In đá bóng trực tiếp cases of transformation of enterprise types (excluding equitization of state enterprises) where đá bóng trực tiếp transforming enterprise inherits all tax obligations of đá bóng trực tiếp enterprise being transformed, it is not required to file PIT finalizations up to đá bóng trực tiếp time of đá bóng trực tiếp transformation decision; đá bóng trực tiếp enterprise files đá bóng trực tiếp finalizations at đá bóng trực tiếp end of đá bóng trực tiếp year.

Is there Official Dispatch 154/CTSTR-KK regarding personal income tax finalization for đá bóng trực tiếp tax period of 2024 in Vietnam? (Image from Internet)

When shalltax finalization for đá bóng trực tiếp 2024 tax period be authorized in Vietnam?

According to Section 3 of Official Dispatch 154/CTSTR-KK ...Download, individuals can authorize PIT finalization to organizations or individuals paying income under đá bóng trực tiếp following circumstances:

- Individuals with income from salaries or wages who have signed labor contracts of 3 months or more at one place and are actually working there at đá bóng trực tiếp time đá bóng trực tiếp organization, individual paying income performs đá bóng trực tiếp tax finalization, even if not working full 12 months in đá bóng trực tiếp calendar year. In đá bóng trực tiếp case of individuals who are employees transferred from an old to a new organization due to mergers, consolidations, splits, separations, transformation of enterprise types, or if both old and new organizations belong to đá bóng trực tiếp same system, individuals can authorize PIT finalization to đá bóng trực tiếp new organization.

- Individuals with income from salaries or wages who have signed labor contracts of 3 months or more at one place and are actually working there at đá bóng trực tiếp time đá bóng trực tiếp organization, individual paying income performs đá bóng trực tiếp finalization, even if not working đá bóng trực tiếp full 12 months in đá bóng trực tiếp calendar year; concurrently receiving casual income elsewhere not exceeding 10 million VND monthly on average and have been deducted PIT at a rate of 10% if they do not request tax finalization for this income.

Note: in cases where individuals have income from salaries or wages signing labor contracts of 3 months or more at one entity, and concurrently have casual income which is not yet deducted or inadequately deducted (including cases where it does not meet đá bóng trực tiếp deduction threshold and cases where it meets đá bóng trực tiếp deduction threshold but not deducted), they are not allowed to authorize organizations or individuals paying income to perform tax finalization on their behalf.

- Individuals who are foreigners ending their work contract in Vietnam and have not completed PIT finalization with đá bóng trực tiếp Tax authority shall authorize income-paying organizations or other organizations or individuals to finalize tax according to đá bóng trực tiếp regulations on PIT finalization for individuals. Should đá bóng trực tiếp income-paying organization or another organization or individual receive đá bóng trực tiếp authorization to finalize tax, they must be responsible for đá bóng trực tiếp additional PIT payable or refund đá bóng trực tiếp overpaid tax to đá bóng trực tiếp individual.

What are đá bóng trực tiếp procedures for personal income tax finalization for đá bóng trực tiếp 2024 tax period in Vietnam?

According to Section 5 of Official Dispatch 154/CTSTR-KK ...Download, đá bóng trực tiếp Tax Department provides guidance on đá bóng trực tiếp procedures for PIT finalization for 2024 as follows:

(1) Tax finalization declaration documents

- đá bóng trực tiếp PIT finalization declaration documents for 2024 shall follow đá bóng trực tiếp guidance at point b of subclause 9.2 and point b of subclause 9.9, clause 9 of Appendix 1 issued together withNghị định 126/2020/NĐ-CPon October 19, 2020, stipulating đá bóng trực tiếp PIT finalization declaration documents.

- đá bóng trực tiếp form for đá bóng trực tiếp PIT finalization declaration is as follows perCircular 80/2021/TT-BTCdated September 29, 2021, specifically:

+ For organizations paying income:

++ Form 05/QTT-TNCN for đá bóng trực tiếp tax finalization declaration;

++ Appendix 05-1/BK-QTT-TNCN (if any);

++ Appendix 05-2/BK-QTT-TNCN (if any);

++ Appendix 05-3/BK-QTT-TNCN (if any);

+ For individuals directly finalizing tax:

++ Form 02/QTT-TNCN for đá bóng trực tiếp tax finalization declaration;

++ Appendix 02-1/BK-QTT-TNCN (if any).

++ Accompanying documents as specified at point b of subclause 9.2, clause 9, Appendix 1 issued together withNghị định 126/2020/NĐ-CPdated October 19, 2020 (if any).

- Data files should be imported and exported by taxpayers using đá bóng trực tiếp declaration support software (HTKK) in *.XML format or declared online on đá bóng trực tiếp e-Tax website at http://thuedientu.gdt.gov.vn.

(2) Supplemental declaration for PIT finalization documents

- In cases where organizations or individuals file supplements that do not change đá bóng trực tiếp tax obligation, they are only required to submit an Explanatory form for supplemental declaration and relevant documents without submitting a supplemental declaration.

- If organizations or individuals have not submitted đá bóng trực tiếp annual PIT declaration documents, taxpayers must file supplemental declarations for erroneous data in monthly or quarterly declarations, incorporating đá bóng trực tiếp supplemental data into đá bóng trực tiếp annual PIT declaration documents.

- If organizations or individuals have submitted đá bóng trực tiếp annual PIT declaration documents:

+ For individuals directly declaring and finalizing taxes, they only need to file supplemental annual PIT declaration documents.

+ For organizations or individuals paying income from salaries and wages, they must simultaneously file supplemental annual PIT declaration documents and supplemental monthly or quarterly declarations where errors occurred correspondingly.