What are cases in which individuals in Vietnam must independently finalize personal income kết quả bóng đá trực tiếp?

What are cases in which individuals in Vietnam must independently finalize personal income kết quả bóng đá trực tiếp?

Based on Subsection 1, Section I ofOfficial Dispatch 636/TCT-DNNCN in 2021, the regulations regarding individuals directly settling finalization with the kết quả bóng đá trực tiếp authority are as follows:

- Resident individuals with income from salaries or wages must directly declare PIT finalization with the kết quả bóng đá trực tiếp authority if there is additional kết quả bóng đá trực tiếp payable or if there is overpaid kết quả bóng đá trực tiếp requested for a refund or to be used to offset the next kết quả bóng đá trực tiếp declaration period.

- Individuals who are present in Vietnam for less than 183 days within the first calendar year, but for 183 days or more within any continuous 12-month period from their first day of presence in Vietnam, will have their first finalization year calculated for the continuous 12-month period from the first day of their presence in Vietnam.

- Foreign individuals who complete their employment contracts in Vietnam must declare kết quả bóng đá trực tiếp finalization with the kết quả bóng đá trực tiếp authority before leaving the country.

If an individual has not completed the kết quả bóng đá trực tiếp finalization procedure with the kết quả bóng đá trực tiếp authority, they must authorize the income-paying organization or another individual or organization to perform the kết quả bóng đá trực tiếp finalization on their behalf according to the regulations on kết quả bóng đá trực tiếp finalization for individuals.

In cases where the income-paying organization or another person or organization receiving the authorization for finalization is responsible for any additional PIT payable or refunded overpaid kết quả bóng đá trực tiếp of the individual:

- Resident individuals with income from salaries or wages who are eligible for kết quả bóng đá trực tiếp reduction due to natural disasters, fires, accidents, serious illnesses affecting their kết quả bóng đá trực tiếp payment capability must not authorize the income-paying organization for kết quả bóng đá trực tiếp finalization but must personally declare kết quả bóng đá trực tiếp finalization with the kết quả bóng đá trực tiếp authority as prescribed.

What are cases in which individuals in Vietnam must independently finalize personal income kết quả bóng đá trực tiếp?(Image from the Internet)

What is PIT finalization declaration in Vietnam?

According to the provisions in Clause 10, Article 3 ofthe Law on kết quả bóng đá trực tiếp Administration 2019, finalization declaration is the determination of the payable kết quả bóng đá trực tiếp amount for the kết quả bóng đá trực tiếp year or from the beginning of the kết quả bóng đá trực tiếp year until the cessation of activities generating kết quả bóng đá trực tiếp liabilities or from the emergence to the cessation of activities generating kết quả bóng đá trực tiếp liabilities.

Are individuals who do not file PIT finalization declarations in Vietnam subject to a fine of triple the amount of the kết quả bóng đá trực tiếp amount?

According to Article 17 ofDecree 125/2020/ND-CPon penalties for kết quả bóng đá trực tiếp evasion acts:

Penalizing kết quả bóng đá trực tiếp evasion acts

1. A fine equal to the amount of kết quả bóng đá trực tiếp evaded for taxpayers with mitigating circumstances when perpetrating one of the following violations:

a) Failure to file taxpayer registration; failure to file kết quả bóng đá trực tiếp declaration or filing kết quả bóng đá trực tiếp declaration more than 90 days after the deadline, unless otherwise stipulated in Point b, c Clause 4, and Clause 5 of Article 13 of this Decree;

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2. A fine of 1.5 times the evaded kết quả bóng đá trực tiếp amount for taxpayers perpetrating one of the violations in Clause 1 of this Article without aggravating or mitigating circumstances.

3. A fine of twice the evaded kết quả bóng đá trực tiếp amount for taxpayers perpetrating one of the violations in Clause 1 of this Article with one aggravating circumstance.

4. A fine of 2.5 times the evaded kết quả bóng đá trực tiếp amount for taxpayers perpetrating one of the violations in Clause 1 of this Article with two aggravating circumstances.

5. A fine of three times the evaded kết quả bóng đá trực tiếp amount for taxpayers perpetrating one of the violations in Clause 1 of this Article with three or more aggravating circumstances.

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The aggravating circumstances applied to individuals who fail to file PIT finalization declarations are as follows:

Based on the provisions of Clause 1, Article 6 ofDecree 125/2020/ND-CP:

Aggravating, mitigating circumstances in terms of kết quả bóng đá trực tiếp, invoices

1. Aggravating and mitigating circumstances according to the laws on administrative violations.

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Referring to the provisions of Article 10 ofthe Law on Handling Administrative Violations 2012, the aggravating circumstances applied to individuals who fail to file PIT finalization declarations include:

(1)Administrative violations committed by an organized group;

(2)Repeat violations; recurrent violations;

(3)Inciting, pulling, or hiring minors for violations; forcing dependents in terms of material or mental aspects to commit administrative violations;

(4)Utilizing those known to be in a state of mental disorder or other disabling condition to inhibit cognition or behavioral control to commit administrative violations;

(5)Insulting, defaming on-duty public officials; administrative violations with hooliganism;

(6)Abusing a position of power to commit administrative violations;

(7)Exploiting wartime, natural disasters, catastrophes, epidemics, or other severe social conditions to commit administrative violations;

(8)Violations during the execution of punishment by a criminal sentence or during the execution of decisions on administrative handling measures;

(9)Continuing to perpetrate administrative violations despite receiving a request to cease from a competent authority;

(10)Attempts to evade, conceal administrative violations after perpetration;

(11)Administrative violations with a large scale, involving a large number or high value of goods;

(12)Committing administrative violations against multiple people, children, the elderly, people with disabilities, or pregnant women.

*Note:The above circumstances, if already stipulated as administrative violations, shall not be deemed aggravating circumstances.

Thus, an individual failing to file a personal income kết quả bóng đá trực tiếp finalization declaration will be fined three times the amount of payable kết quả bóng đá trực tiếp if they accumulate three or more aggravating circumstances.