Vietnam: What is trực tiếp bóng đá euro hôm nay PIT finalization declaration form - Form 02/QTT-TNCN about?

What is trực tiếp bóng đá euro hôm nay PIT finalization declaration form - Form 02/QTT-TNCN in Vietnam about?

trực tiếp bóng đá euro hôm nay PIT finalization declaration form - Form 02/QTT-TNCN issued according to Appendix 2 ofCircular 80/2021/TT-BTCis as follows:

Download Form 02/QTT-TNCN here:download

What is trực tiếp bóng đá euro hôm nay PIT finalization declaration form - Form 02/QTT-TNCN in Vietnam about? (Image from trực tiếp bóng đá euro hôm nay Internet)

What documents are required for PIT finalization for employees who have resigned in Vietnam?

Under trực tiếp bóng đá euro hôm nay provisions of point a, clause 1.1, sub-clause 1, Section 4 ofOfficial Dispatch 883/TCT-DNNCN of 2022, trực tiếp bóng đá euro hôm nay PIT finalization documents for 2023 for employees who have resigned include:

- PIT finalization declaration form - Form 02/QTT-TNCN issued according to Appendix 2 ofCircular 80/2021/TT-BTC

- Appendix listing family relief deductions for dependents, form No. 02-1/BK-QTT-TNCN issued according to Appendix 2 ofCircular 80/2021/TT-BTC.

- Copies (photocopies from trực tiếp bóng đá euro hôm nay originals) of documents proving trực tiếp bóng đá euro hôm nay tax amounts withheld, temporarily paid during trực tiếp bóng đá euro hôm nay year, or paid abroad (if any).

+ In case trực tiếp bóng đá euro hôm nay income paying organization does not issue tax withholding documents to trực tiếp bóng đá euro hôm nay individual due to trực tiếp bóng đá euro hôm nay termination of trực tiếp bóng đá euro hôm nay organization, trực tiếp bóng đá euro hôm nay tax authority will rely on its database to review trực tiếp bóng đá euro hôm nay finalization documents rather than mandating tax withholding documents.

+ If trực tiếp bóng đá euro hôm nay income paying organization or individual uses electronic PIT withholding documents, trực tiếp bóng đá euro hôm nay taxpayer should use trực tiếp bóng đá euro hôm nay printout of trực tiếp bóng đá euro hôm nay electronic PIT withholding document (a paper form printed by trực tiếp bóng đá euro hôm nay taxpayer from trực tiếp bóng đá euro hôm nay electronic original sent by trực tiếp bóng đá euro hôm nay income paying organization).

- Copy of trực tiếp bóng đá euro hôm nay Tax Deduction Certificate (clearly stating trực tiếp bóng đá euro hôm nay tax paid according to which income tax declaration) issued by trực tiếp bóng đá euro hôm nay income-paying agency, or a copy of trực tiếp bóng đá euro hôm nay bank document proving tax paid abroad with trực tiếp bóng đá euro hôm nay taxpayer's certification in cases where foreign laws do not mandate issuing tax paid certificates.

- Copies of invoices and documents proving donations to charity, humanitarian, or study promotion funds (if any).

- Documents proving payments made by entities or organizations abroad for individuals receiving income from international organizations, embassies, consulates, and income from abroad.

- Dependent registration documents (if claiming dependent relief at trực tiếp bóng đá euro hôm nay tax finalization time for dependents who have not been registered previously).

Is it possible to authorize PIT finalization uponresignation beforethe time of finalization in Vietnam?

According to sub-clause d.2 point d clause 6 Article 8Decree No. 126/2020/ND-CP, resident individuals with income from salaries and remunerations can authorize PIT finalization to income-paying organizations/individuals in trực tiếp bóng đá euro hôm nay following cases:

Taxes paidmonthly, quarterly, annually, per occurrence, and annual finalization

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6. Types of taxes and fees annually finalized and finalized up to dissolution, bankruptcy, ceasing operations, contract termination, or business reorganization. In case of a business type transformation (excluding state enterprises going public) where trực tiếp bóng đá euro hôm nay transformed enterprise inherits all tax obligations of trực tiếp bóng đá euro hôm nay original entity, finalization up to trực tiếp bóng đá euro hôm nay transformation decision is not required, and finalization will be done at year-end. Specifically:

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d) PIT for entities or individuals paying taxable income from salaries and remunerations; individuals with income from salaries and remunerations authorizing tax finalization to trực tiếp bóng đá euro hôm nay payer; individuals with income from salaries and remunerations directly finalizing with tax authorities. Specifically:

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d.2) Resident individuals with income from salaries and remunerations authorize finalization to trực tiếp bóng đá euro hôm nay payer organization. Specifically:

Individual with salaries and remunerations income signing labor contracts of 03 months or more at one place and actually working there at trực tiếp bóng đá euro hôm nay time trực tiếp bóng đá euro hôm nay payer organization finalizes taxes, even if not working for trực tiếp bóng đá euro hôm nay full 12 months of trực tiếp bóng đá euro hôm nay year. If trực tiếp bóng đá euro hôm nay individual is transferred between entities as specified in point d.1 of this clause, they can authorize finalization to trực tiếp bóng đá euro hôm nay new entity.

Individual with salaries and remunerations income signing labor contracts of 03 months or more at one place and actually working there at trực tiếp bóng đá euro hôm nay time trực tiếp bóng đá euro hôm nay payer organization finalizes taxes, even if not working for trực tiếp bóng đá euro hôm nay full 12 months of trực tiếp bóng đá euro hôm nay year; and having casual income elsewhere not exceeding an average of 10 million VND per month and already taxed at 10% withholding rate without requesting finalization for this part.

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Therefore, at trực tiếp bóng đá euro hôm nay time of authorizing tax finalization, trực tiếp bóng đá euro hôm nay individual must be working at that enterprise; otherwise, authorization is not permitted.

In addition, according to sub-clause 1, Section 1 ofOfficial Dispatch 883/TCT-DNNCN of 2022, trực tiếp bóng đá euro hôm nay General Department of Taxation of Vietnam also guides that resident individuals with income from salaries and remunerations from two or more places not meeting authorization conditions must personally finalize PIT with trực tiếp bóng đá euro hôm nay tax authorities if additional tax is payable or if overpaid tax needs to be refunded or carried forward to trực tiếp bóng đá euro hôm nay next tax period.