Official Dispatch 828 2025: What are guidelines on implementing lịch trực tiếp bóng đá hôm nay provision of information on personal income tax paid on behalf of individuals in Vietnam?
Official Dispatch 828 2025: What are guidelines on implementing lịch trực tiếp bóng đá hôm nay provision of information on personal income tax paid on behalf of individuals in Vietnam?
On February 25, 2025, lịch trực tiếp bóng đá hôm nay General Department of Taxation issued Official Dispatch 828/TCT-KK in 2025...Downloadregarding lịch trực tiếp bóng đá hôm nay implementation of providing information on personal income tax (PIT) paid on behalf of individuals.
View details: Official Dispatch 828 Year 2025 Guidance on Implementing lịch trực tiếp bóng đá hôm nay Provision of Information on Personal Income Tax Paid on Behalf of Individuals...DOWNLOAD
Procedure for Organizing Income Payment and Information Provision...DOWNLOAD
Etax Application User Guide...DOWNLOAD
HTKK Application User Guide...DOWNLOAD
TMS Application User Guide...DOWNLOAD
Specifically: in Official Dispatch 828 in lịch trực tiếp bóng đá hôm nay year 2025 aims to deploy solutions within lịch trực tiếp bóng đá hôm nay Tax System Reform Strategy till 2030 concerning personal income tax (PIT) by simplifying lịch trực tiếp bóng đá hôm nay PIT finalization procedure for both taxpayers and tax administration agencies, preventing tax evasion and avoidance; to assist taxpayers in performing tax procedures, minimize errors in tracking tax obligations, enhance transparency in PIT finalization, and automate lịch trực tiếp bóng đá hôm nay tax finalization and PIT refund process in line with lịch trực tiếp bóng đá hôm nay digital transformation tasks of lịch trực tiếp bóng đá hôm nay tax sector to improve lịch trực tiếp bóng đá hôm nay efficiency of tax management by lịch trực tiếp bóng đá hôm nay tax authorities. lịch trực tiếp bóng đá hôm nay General Department of Taxation deploys lịch trực tiếp bóng đá hôm nay following content:
Based on lịch trực tiếp bóng đá hôm nay provisions in Clause 7 Article 17, Clause 1, Clause 2 Article 19 of lịch trực tiếp bóng đá hôm nayTax Administration Law 2019, lịch trực tiếp bóng đá hôm nay General Department of Taxation implements lịch trực tiếp bóng đá hôm nay requirement that organizations, enterprises, individuals (hereinafter referred to as income-paying organizations) when paying PIT deducted from individuals who are employees to lịch trực tiếp bóng đá hôm nay state budget on behalf of lịch trực tiếp bóng đá hôm nay taxpayer, perform lịch trực tiếp bóng đá hôm nay provision of information on PIT paid on behalf of each individual, specifically:
(1) Scope and Subjects:Income-paying organizations pay PIT on behalf of individuals with income from salaries, wages.
(2) Information Collected:lịch trực tiếp bóng đá hôm nay amount of PIT lịch trực tiếp bóng đá hôm nay income-paying organization has paid on behalf of each individual according to lịch trực tiếp bóng đá hôm nay PIT payment documents, including: General information of lịch trực tiếp bóng đá hôm nay state budget payment document; detailed information of each individual for whom tax was deducted (Tax Code, Taxpayer Name, Amount of Tax Deducted, Amount Paid to lịch trực tiếp bóng đá hôm nay State Budget, Previous Overpaid Tax Amount Set Off (if any)).
(3) Method of Information Collection:lịch trực tiếp bóng đá hôm nay income-paying organization provides information to lịch trực tiếp bóng đá hôm nay tax authority where lịch trực tiếp bóng đá hôm nay tax return is filed through lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic information portal.
lịch trực tiếp bóng đá hôm nay General Department of Taxation upgrades information technology applications to support lịch trực tiếp bóng đá hôm nay creation and provision of information, specifically: lịch trực tiếp bóng đá hôm nay Declaration Support Application (HTKK) assists income-paying organizations in creating and exporting a detailed list file of PIT paid for each individual in XML format to send to lịch trực tiếp bóng đá hôm nay electronic information portal of lịch trực tiếp bóng đá hôm nay General Department of Taxation immediately after completing tax payment.
(4) Implementation Time
lịch trực tiếp bóng đá hôm nay General Department of Taxation has upgraded lịch trực tiếp bóng đá hôm nay IT application to support lịch trực tiếp bóng đá hôm nay provision of information by income-paying organizations (Upgraded content, user guide attached).
Official Dispatch 828 2025: What are guidelines on implementing lịch trực tiếp bóng đá hôm nay provision of information on personal income tax paid on behalf of individuals in Vietnam?(Image from Internet)
What are regulations onimplementation of providing information on personal income tax paid on behalf of individuals in Vietnam?
At Section 5 Official Dispatch 828/TCT-KK in 2025...Downloadstipulates lịch trực tiếp bóng đá hôm nay organization of implementing Official Dispatch 828 Year 2025 as follows:
(1) Director of Tax Department Establishes Steering Committee, Implementation Team at Tax Department/Sub-department:
- Organize dissemination, guidance, notification to income-paying organizations to provide information on deductions and payments on behalf of individuals with income from salaries, wages according to PIT documents fully, promptly.
Monitor, urge income-paying organizations to provide information: assign staff to periodically conduct monthly reviews of lịch trực tiếp bóng đá hôm nay provision of information according to PIT payment documents (on lịch trực tiếp bóng đá hôm nay TMS system) to urge income-paying organizations managed by lịch trực tiếp bóng đá hôm nay tax authority that have not provided or have provided incorrect information.
- Capture and promptly handle arising issues (if any), in necessary cases, report to lịch trực tiếp bóng đá hôm nay General Department of Taxation for prompt assistance.
(2) Authorization for Data Lookup, Use and Information Security:
- lịch trực tiếp bóng đá hôm nay head of lịch trực tiếp bóng đá hôm nay tax agency is responsible for directing lịch trực tiếp bóng đá hôm nay review according to job scope, functions, and duties to approve lịch trực tiếp bóng đá hôm nay authorization for officials to look up, use detailed information on PIT paid for each individual by lịch trực tiếp bóng đá hôm nay income-paying organization.
Tax officers with data exploitation rights are responsible for managing personal accounts, keeping taxpayer information confidential as prescribed by lịch trực tiếp bóng đá hôm nay Tax Management Law and related documents, and only looking up detailed information on PIT paid for each individual by lịch trực tiếp bóng đá hôm nay income-paying organization to serve tax management according to lịch trực tiếp bóng đá hôm nay assigned functions and duties.
- lịch trực tiếp bóng đá hôm nay tax management system upgrades functions using detailed information on collected PIT to serve related tax management processes.
Who mustregister tax directly with lịch trực tiếp bóng đá hôm nay tax authority in Vietnam?
According to Clause 2 Article 4 ofCircular 86/2024/TT-BTC, taxpayers subjected to register directly with lịch trực tiếp bóng đá hôm nay tax authority include:
(1) Enterprises operating in specialized sectors not required to register through lịch trực tiếp bóng đá hôm nay business registration authority according to sector-specific legislation (hereinafter referred to as Economic Organizations).
(2) Public service units, economic organizations of lịch trực tiếp bóng đá hôm nay armed forces, economic organizations of political, socio-political, social, social-professional organizations engaging in business as per lịch trực tiếp bóng đá hôm nay law but not required to register with lịch trực tiếp bóng đá hôm nay business registration agency;
Organizations from nations sharing land borders with Vietnam engaging in buying, selling, exchanging goods at border markets, border-gate markets, markets in border economic zones; representative offices of foreign organizations in Vietnam;
Partnerships established and operating underNghị định 77/2019/NĐ-CPbut not required to register with lịch trực tiếp bóng đá hôm nay business registration agency as per Clause 2 Article 107 of lịch trực tiếp bóng đá hôm nayLuật trực tiếp bóng đá(hereinafter referred to as Economic Organizations).
(3) Organizations established by competent authorities without production or business activities but with obligations to lịch trực tiếp bóng đá hôm nay state budget (hereinafter referred to as Other Organizations).
(4) Foreign organizations and individuals utilizing foreign humanitarian aid or non-refundable aid to purchase goods, services subject to VAT in Vietnam for non-refundable aid, humanitarian aid;
Diplomatic missions, consular offices, and representative offices of international organizations in Vietnam entitled to VAT refund for diplomatic privileges;
ODA project owners entitled to VAT deferment, ODA sponsor offices, organizations designated by foreign sponsors to manage non-refundable ODA programs/projects (hereinafter referred to as Other Organizations).
(5) Foreign contractors without legal status in Vietnam, foreign individuals conducting independent business in Vietnam in accordance with Vietnamese law with income generating in Vietnam or having tax obligations in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Subcontractors).
(6) Foreign suppliers without permanent establishments in Vietnam, non-resident foreign individuals engaging in e-commerce business, digital platform-based business, and other services with organizations, individuals in Vietnam (hereinafter referred to as Foreign Suppliers).
(7) Enterprises, organizations, individuals responsible for withholding and paying tax on behalf of other taxpayers must declare and identify separate tax obligations from lịch trực tiếp bóng đá hôm nay taxpayer's obligations as prescribed by tax management laws (except for income-paying agencies when withholding and paying PIT);
Commercial banks, intermediary payment service providers, or individuals, organizations authorized by foreign suppliers are responsible for declaring, withholding, and paying tax on behalf of foreign suppliers (hereinafter referred to as Withholding Organizations, Individuals).
Income-paying organizations when withholding, paying PIT use lịch trực tiếp bóng đá hôm nay assigned tax code to declare, pay withheld PIT.
(8) Project operators, joint operating companies, joint venture enterprises, organizations assigned by lịch trực tiếp bóng đá hôm nay Government of Vietnam to receive lịch trực tiếp bóng đá hôm nay Vietnam share from oil and gas fields in overlapping areas, contractors, investors in oil and gas contracts, lịch trực tiếp bóng đá hôm nay parent company - Vietnam National Oil and Gas Group representing lịch trực tiếp bóng đá hôm nay host country to receive shared profit from oil and gas contracts.
(9) Households, individuals engaged in production, trading of goods, services according to lịch trực tiếp bóng đá hôm nay law without requiring business household registration through lịch trực tiếp bóng đá hôm nay business registration agency according to lịch trực tiếp bóng đá hôm nay Government of Vietnam's regulations on business households; individual businesses from neighboring countries with Vietnam conducting buying, selling, exchanging goods at border markets, border-gate markets, markets in border economic zones.
(10) Individuals with income subject to personal income tax (excluding business individuals).
(11) Individuals who are dependents under lịch trực tiếp bóng đá hôm nay personal income tax legislation.
(12) Organizations, individuals mandated by lịch trực tiếp bóng đá hôm nay tax agency for tax collection.
(13) Other organizations, households, or individuals with obligations to lịch trực tiếp bóng đá hôm nay state budget.
