May probationary employees under 3 months request vtv2 trực tiếp bóng đá hôm nay employer to provide PIT withholding certificate in Vietnam?

What are regulations onPIT withholding for probationary employees under 3 months in Vietnam?

Pursuant to Clause 2 Article 3 of vtv2 trực tiếp bóng đá hôm nay2007 Law on Personal Income Tax, amended by Clause 1 Article 1 of vtv2 trực tiếp bóng đá hôm nay2012 Amended Law on Personal Income Tax, which regulates taxable income from salaries and wages, vtv2 trực tiếp bóng đá hôm nay salaries of probationary employees are still considered subjects to PIT.

Simultaneously, based on Point i, Clause 1, Article 25 ofCircular 111/2013/TT-BTCwhich defines PIT withholding in certain cases as below:

Withholding Tax and Tax Withholding Documents

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i) Withholding tax for certain other cases

Organizations and individuals who pay wages, allowances, or other remunerations to resident individuals who do not sign labor contracts (as guided in Points c, d, Clause 2, Article 2 of this Circular) or sign labor contracts under three (03) months with a total payment of two million (2,000,000) VND/occasion or more must withhold tax at vtv2 trực tiếp bóng đá hôm nay rate of 10% on vtv2 trực tiếp bóng đá hôm nay income before paying it to vtv2 trực tiếp bóng đá hôm nay individual.

In cases where an individual has only one income subject to withholding tax at vtv2 trực tiếp bóng đá hôm nay said rate but estimates that vtv2 trực tiếp bóng đá hôm nay total taxable income, after family deductions, is not sufficient to require tax payment, vtv2 trực tiếp bóng đá hôm nay individual can make a commitment (as per vtv2 trực tiếp bóng đá hôm nay form issued with tax management guidelines) and send it to vtv2 trực tiếp bóng đá hôm nay income paying organization to temporarily exempt from withholding PIT.

Based on vtv2 trực tiếp bóng đá hôm nay individual's commitment, vtv2 trực tiếp bóng đá hôm nay income-paying organization will not withhold tax. At vtv2 trực tiếp bóng đá hôm nay end of vtv2 trực tiếp bóng đá hôm nay tax year, vtv2 trực tiếp bóng đá hôm nay income-paying organization must still compile a list and income of individuals not subject to tax withholding (in vtv2 trực tiếp bóng đá hôm nay form issued with tax management guidelines) and submit it to vtv2 trực tiếp bóng đá hôm nay tax authority. vtv2 trực tiếp bóng đá hôm nay individual making vtv2 trực tiếp bóng đá hôm nay commitment must bear vtv2 trực tiếp bóng đá hôm nay responsibility for their commitment, and in case of fraudulent acts, they will be handled according to vtv2 trực tiếp bóng đá hôm nay provisions of vtv2 trực tiếp bóng đá hôm nay Tax Management Law.

Individuals making commitments under this guidance must be registered taxpayers and have a tax code at vtv2 trực tiếp bóng đá hôm nay time of commitment.

Thus, probationary employees who do not sign labor contracts or sign contracts under three (03) months with a total income of 2,000,000 VND/occasion or more may be subject to a 10% PIT withholding prior to receiving wages, except for cases where vtv2 trực tiếp bóng đá hôm nay employee meets vtv2 trực tiếp bóng đá hôm nay following conditions:

- Having only one income subject to withholding tax but estimating that their total taxable income, after family deductions, is not sufficient to require tax payment.

- vtv2 trực tiếp bóng đá hôm nay employee with vtv2 trực tiếp bóng đá hôm nay above income makes a commitment and sends it to vtv2 trực tiếp bóng đá hôm nay income-paying organization as a basis for not withholding PIT.

May probationary employees under 3 monthsrequest vtv2 trực tiếp bóng đá hôm nay employer to provide PIT withholding certificate in Vietnam?

Pursuant to Point b, Clause 2, Article 25 ofCircular 111/2013/TT-BTCregulating vtv2 trực tiếp bóng đá hôm nay issuance of withholding documents in certain specific cases as follows:

Withholding Tax and Tax Withholding Documents

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2. Tax Withholding Documents

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b.1) For individuals not signing labor contracts or signing contracts under three (03) months: vtv2 trực tiếp bóng đá hôm nay individual has vtv2 trực tiếp bóng đá hôm nay right to request vtv2 trực tiếp bóng đá hôm nay income-paying organization or individual to issue a withholding document for each tax withholding or issue a single withholding document for multiple withholdings in a tax period.

Example 15: Mr. Q signs a service contract with employer X to care for vtv2 trực tiếp bóng đá hôm nay greenery on vtv2 trực tiếp bóng đá hôm nay employer premises, scheduled once a month from September 2013 to April 2014. Mr. Q's income is paid monthly by vtv2 trực tiếp bóng đá hôm nay employer at 3 million VND. In this case, Mr. Q may request vtv2 trực tiếp bóng đá hôm nay employer to issue a withholding document monthly or issue a document reflecting vtv2 trực tiếp bóng đá hôm nay tax withheld from September to December 2013 and a document for vtv2 trực tiếp bóng đá hôm nay period from January to April 2014.

b.2) For individuals signing labor contracts of three (03) months or more: vtv2 trực tiếp bóng đá hôm nay income-paying organization or individual issues only one withholding document for vtv2 trực tiếp bóng đá hôm nay individual in a tax period.

Example 16: Mr. R signs a long-term labor contract (from September 2013 to vtv2 trực tiếp bóng đá hôm nay end of August 2014) with employer Y. In this case, if Mr. R is subject to direct tax finalization with vtv2 trực tiếp bóng đá hôm nay tax authority and requests vtv2 trực tiếp bóng đá hôm nay employer to issue a withholding document, vtv2 trực tiếp bóng đá hôm nay employer will issue one document reflecting vtv2 trực tiếp bóng đá hôm nay tax withheld from September to vtv2 trực tiếp bóng đá hôm nay end of December 2013 and one document for vtv2 trực tiếp bóng đá hôm nay period from January to vtv2 trực tiếp bóng đá hôm nay end of August 2014.

Thus, probationary employees not signing labor contracts or signing contracts under three (03) months have vtv2 trực tiếp bóng đá hôm nay right to request vtv2 trực tiếp bóng đá hôm nay income-paying organization or individual to provide a withholding document for each tax withholding or to issue one withholding document for multiple tax withholdings in a tax period.

May probationary employees under 3 months request vtv2 trực tiếp bóng đá hôm nay employer to provide PIT withholding certificate in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

Vietnam: What does vtv2 trực tiếp bóng đá hôm nay PIT withholding certificateinclude?

Pursuant to Clause 1, Article 32 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay contents of vtv2 trực tiếp bóng đá hôm nay PIT withholding certificate include:

- Name of vtv2 trực tiếp bóng đá hôm nay tax withholding document, model code of vtv2 trực tiếp bóng đá hôm nay tax withholding document, symbol, and serial number of vtv2 trực tiếp bóng đá hôm nay PIT withholding certificate;

- Name, address, tax code of vtv2 trực tiếp bóng đá hôm nay payer;

- Name, address, tax code of vtv2 trực tiếp bóng đá hôm nay PIT payer (if vtv2 trực tiếp bóng đá hôm nay tax payer has a tax code);

- Nationality (if vtv2 trực tiếp bóng đá hôm nay PIT payer is not of Vietnamese nationality);

- Income amount, date of income payment, total taxable income, tax amount withheld; net income;

- Date of issuance of vtv2 trực tiếp bóng đá hôm nay PIT withholding certificate;

- Name, signature of vtv2 trực tiếp bóng đá hôm nay income payer.

Note: In vtv2 trực tiếp bóng đá hôm nay case of using electronic tax withholding documents, vtv2 trực tiếp bóng đá hôm nay signature on vtv2 trực tiếp bóng đá hôm nay electronic document is a digital signature.