đá bóng trực tiếpWhat are regulations on deadline extension for submitting PIT finalization dossiers in Vietnam for 2024?

When is đá bóng trực tiếp deadline extended for submitting personal income taxfinalization dossiers in Vietnamfor 2024?

Based on Clause 2, Article 44 of đá bóng trực tiếpLaw on Tax Administration 2019regarding đá bóng trực tiếp deadline for PIT finalization for 2025 for đá bóng trực tiếp 2024 tax calculation period as follows:

Deadline for submitting tax declaration dossiers

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2. đá bóng trực tiếp deadline for submitting tax declaration dossiers for taxes with annual tax calculation periods is prescribed as follows:

a) No later than đá bóng trực tiếp last day of đá bóng trực tiếp third month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year or fiscal year for annual tax finalization dossiers; no later than đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp calendar year or fiscal year for annual tax declaration dossiers;

b) No later than đá bóng trực tiếp last day of đá bóng trực tiếp fourth month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year for individual income tax finalization dossiers of individuals directly conducting tax finalization;

c) No later than December 15th of đá bóng trực tiếp prior year for dossier submissions of fixed tax from household businesses, individual businesses paying tax by đá bóng trực tiếp fixed method; if a household business, an individual business starts new business, đá bóng trực tiếp deadline is no later than 10 days from đá bóng trực tiếp date of commencing operations.

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According to đá bóng trực tiếp above regulations, đá bóng trực tiếp deadline for PIT finalization in 2025 for đá bóng trực tiếp 2024 tax calculation period is as follows:

- No later than đá bóng trực tiếp last day of đá bóng trực tiếp third month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year or fiscal year for annual tax finalization dossiers, which is March 31, 2025.

- No later than đá bóng trực tiếp last day of đá bóng trực tiếp fourth month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year for individual income tax finalization dossiers of individuals directly conducting tax finalization, which is April 30, 2025. However, April 30, 2025, and May 1, 2025, are public holidays as perThông báo 6150/TB-BLĐTBXH năm(public holiday calendar from April 30, 2025, to May 4, 2025, for officials and public employees, is from Wednesday to Sunday, a total of 5 continuous days).

Additionally, based on đá bóng trực tiếp provisions of Article 46 of đá bóng trực tiếpLaw on Tax Administration 2019regarding đá bóng trực tiếp extension for submitting tax declaration dossiers as follows:

Extension of tax declaration dossier submission

1. Taxpayers who are unable to submit tax declaration dossiers on time due to natural disasters, disasters, epidemics, fires, unexpected accidents, will be granted an extension by đá bóng trực tiếp head of đá bóng trực tiếp direct managing tax authority.

2. đá bóng trực tiếp extension period shall not exceed 30 days for monthly, quarterly, annual tax declaration, or tax declaration upon each occurrence of tax obligation;60 days for submitting tax finalization dossiers from đá bóng trực tiếp day đá bóng trực tiếp tax declaration submission deadline expires.

3. Taxpayers must send a written request for an extension to đá bóng trực tiếp tax authorities before đá bóng trực tiếp tax declaration submission deadline, clearly stating đá bóng trực tiếp reason for đá bóng trực tiếp extension request, with confirmation from đá bóng trực tiếp commune-level People's Committee or commune/ward police where đá bóng trực tiếp case for extension as specified in Clause 1 of this Article arises.

4. Within 3 working days from receiving đá bóng trực tiếp extension request, đá bóng trực tiếp tax authority must respond in writing to đá bóng trực tiếp taxpayer regarding whether đá bóng trực tiếp extension is accepted or not for đá bóng trực tiếp tax declaration dossier submission.

According to đá bóng trực tiếp above regulations, it is possible to extend đá bóng trực tiếp submission deadline for đá bóng trực tiếp 2024 PIT finalization dossier by 60 days from đá bóng trực tiếp expiration of đá bóng trực tiếp tax declaration submission deadline. đá bóng trực tiếp specific extension period for submitting đá bóng trực tiếp 2024 PIT finalization dossier is as follows:

- 60 days from March 31, 2025, for annual tax finalization dossiers

- 60 days from May 5, 2025, for individual income tax finalization dossiers of individuals directly conducting tax finalization.

What are regulations on deadline extensionfor submitting PIT finalization dossiers in Vietnamfor 2024? (Image from Internet)

Vietnam: What does đá bóng trực tiếp PIT finalization dossier for individuals directly conducting tax finalization in 2025 include?

Based on point b of sub-clause 9.2 and point b, sub-clause 9.9, Clause 9, Appendix I issued withDecree 126/2020/ND-CPand sub-section 1, Section 5 in Official Dispatch 154/CTSTR-KK 2025 from đá bóng trực tiếp Tax Department of Soc Trang Province ...Downloadguiding PIT finalization for đá bóng trực tiếp tax calculation period in 2024, đá bóng trực tiếp PIT finalization dossier includes:

+ Personal income tax finalization declaration form No. 02/QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, from đá bóng trực tiếp Ministry of Finance.

+ Appendix of đá bóng trực tiếp list of family circumstance deductions for dependents form No. 02-1/BK-QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, from đá bóng trực tiếp Ministry of Finance.

+ Copies (photocopies from originals) of documents proving đá bóng trực tiếp deducted or temporarily paid tax amount in đá bóng trực tiếp year, taxes paid overseas (if any). In case đá bóng trực tiếp income-paying organization does not issue tax deduction documents to đá bóng trực tiếp individual due to đá bóng trực tiếp organization's cessation of activities, đá bóng trực tiếp tax authority will base its decision using đá bóng trực tiếp tax system’s data to handle đá bóng trực tiếp tax finalization dossier for đá bóng trực tiếp individual without requiring tax deduction documents.

In case đá bóng trực tiếp organization or individual providing income uses electronic PIT deduction documents, đá bóng trực tiếp taxpayer will use đá bóng trực tiếp printed version of đá bóng trực tiếp electronic PIT deduction document (a paper copy converted by đá bóng trực tiếp taxpayer from đá bóng trực tiếp original electronic PIT deduction document sent by đá bóng trực tiếp income-paying organization or individual).

+ Copy of Tax Deduction Certificate (clearly stating tax paid according to which income tax declaration) provided by đá bóng trực tiếp income-paying agency or copy of bank receipt for taxes paid abroad with taxpayer's certification in case under foreign law, đá bóng trực tiếp foreign tax authority does not issue a confirmation of đá bóng trực tiếp paid tax.

+ Copies of invoices or documents proving contributions to charity, humanitarian, or scholarship funds (if any).

+ Documentation proving payments by foreign entities or organizations that provided income in đá bóng trực tiếp case đá bóng trực tiếp individual receives income from international organizations, embassies, consulates, and receives income from abroad.

+ Dependent person registration dossier as prescribed in point g, Clause 1, Article 9Circular 111/2013/TT-BTCas amended by Article 1Thông tư 79/2022/TT-BTC(if deducting for dependents at đá bóng trực tiếp tax finalization time for those not yet registered).

Who must conductPIT finalization in Vietnam?

Based on Point d, Clause 6, Article 8 ofDecree 126/2020/ND-CPand Section 1 of Official Dispatch 154/CTSTR-KK 2025 from đá bóng trực tiếp Tax Department of Soc Trang Province ...Downloadsubjects to PIT finalization are:

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

- Resident individuals with income from salaries or wages from two or more places not meeting đá bóng trực tiếp conditions to authorize finalization as prescribed must directly file PIT finalization with đá bóng trực tiếp tax authority if additional tax is payable or if overpaid tax is requested for refund or offset in đá bóng trực tiếp next declaration period.

- Resident individuals who are foreigners concluding employment contracts in Vietnam must file PIT 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 resident individuals with income from salaries or wages paid by international organizations, embassies, consulates who have not deducted tax from đá bóng trực tiếp year must directly finalize with đá bóng trực tiếp tax authority.

- Resident individuals with income from salaries or wages who are also eligible for tax reduction due to natural disasters, fires, accidents, serious illnesses affecting their tax payment capability, cannot authorize organizations or individuals paying income to finalize on their behalf, must directly file finalization with đá bóng trực tiếp tax authority as prescribed.

Note: Individuals present in Vietnam in đá bóng trực tiếp first calendar year for less than 183 days, but present for 183 days or more within any 12 consecutive months from đá bóng trực tiếp first date of arrival in Vietnam, đá bóng trực tiếp first finalization year is đá bóng trực tiếp continuous 12 months from đá bóng trực tiếp initial date in Vietnam.

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

- Organizations and individuals paying income from salaries or wages are responsible for declaring PIT finalization regardless of whether there is a tax deduction incurred or not, and PIT finalization on behalf of individuals who have authorized. In cases where individuals authorize PIT finalization to an organization and đá bóng trực tiếp additional tax payable after finalization is 50,000 VND or less, exempted from tax, đá bóng trực tiếp organization or individual paying income still declares this information in đá bóng trực tiếp organization's PIT finalization dossier and does not aggregate đá bóng trực tiếp additional tax payable from individuals where đá bóng trực tiếp tax payable after finalization is 50,000 VND or less.

- If an individual is an employee transferred from đá bóng trực tiếp old organization to đá bóng trực tiếp new organization due to amalgamation, merger, division, separation, conversion of đá bóng trực tiếp business type, or đá bóng trực tiếp old organization and đá bóng trực tiếp new organization are in đá bóng trực tiếp same system, đá bóng trực tiếp new organization is responsible for PIT finalization on behalf of đá bóng trực tiếp individual for both đá bóng trực tiếp income paid by đá bóng trực tiếp old organization and đá bóng trực tiếp new one and đá bóng trực tiếp new organization should collect back đá bóng trực tiếp PIT deduction documents issued to đá bóng trực tiếp employee by đá bóng trực tiếp old income-paying organization (if any).

- In case đá bóng trực tiếp organization, individual paying income is dissolved, bankrupt, terminated, terminated contracts, or reorganized đá bóng trực tiếp enterprise must declare PIT finalization up to đá bóng trực tiếp time of dissolution, bankruptcy, termination, contract termination, or reorganization of đá bóng trực tiếp enterprise. In case of changing đá bóng trực tiếp type of enterprise (excluding equitizing state enterprises) where đá bóng trực tiếp converted enterprise inherits all tax obligations of đá bóng trực tiếp converted enterprise, it is not required to declare PIT finalization at đá bóng trực tiếp time of decision to convert enterprises, enterprises declare finalization at đá bóng trực tiếp end of đá bóng trực tiếp year.