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Whenmay a resident salary earner authorize personal income đá bóng trực tiếp in Vietnam?

According to point d.2, clause 6, Article 8 ofDecree 126/2020/ND-CPstipulates that a resident salary earner can authorize the đá bóng trực tiếp for the salary payer. Specifically:

- Salary earners who have signed labor contracts for 3 months or more at one place and are actually working there at the time the organization or individual pays the income and carries out the đá bóng trực tiếp, even if they have not worked for the full 12 months in the year.

In the case where the individual is an employee transferred from the old organization to the new organization according to the provisions of point d.1, clause 6, Article 8 ofDecree 126/2020/ND-CP, the individual can authorize the đá bóng trực tiếp for the new organization.

Referring to point d.1, clause 6, Article 8 ofDecree 126/2020/ND-CP, the salary payer has the responsibility to declare the đá bóng trực tiếp and finalize on behalf of the authorized individuals whether or not the tax deduction has arisen. In case the organization or individual has not generated income payment, they are not required to declare personal income đá bóng trực tiếp.

If the individual is an employee transferred from the old organization to the new organization due to the old organization being merged, consolidated, divided, separated, converted into a different type of enterprise, or if the old and new organizations are within the same system, the new organization is responsible for the đá bóng trực tiếp based on the individual's authorization for both the income paid by the old organization and to retrieve the personal income tax deduction vouchers already issued to the employee by the old organization (if any).

- Salary earners who have signed labor contracts for 3 months or more at one place and are actually working there at the time the organization or individual pays the income and carries out the đá bóng trực tiếp, even if they have not worked for the full 12 months in the year; and simultaneously have occasional income at other places averaging no more than 10 million VND per month in the year and have had personal income tax deducted at a rate of 10%, if they do not request đá bóng trực tiếp for this part of the income.

Whenmay a resident salary earner authorize personal income đá bóng trực tiếp in Vietnam? (Image from the Internet)

What are cases where resident salary earners directly finalize personal income đá bóng trực tiếp with the đá bóng trực tiếp authority in Vietnam?

According to point d.3, clause 6, Article 8 ofDecree 126/2020/ND-CP, resident salary earners directly declare personal income đá bóng trực tiếp with the tax authority in the following cases:

- Individuals with additional đá bóng trực tiếp payable or excess đá bóng trực tiếp that they request to be refunded or carried forward into the next đá bóng trực tiếp declaration period, except in the following cases:

+ Individuals with additional đá bóng trực tiếp payable after finalization of each year of 50,000 VND or less;

+ Individuals whose payable đá bóng trực tiếp amount is less than the đá bóng trực tiếp already paid and do not request a refund or carry forward into the next đá bóng trực tiếp declaration period;

+ Salary earners who have signed labor contracts for 3 months or more with one unit, and also have occasional income at other places averaging no more than 10 million VND per month in the year and have had personal income tax deducted at a rate of 10%, if they do not request a đá bóng trực tiếp for this part of the income;

+ Individuals whose employers purchase life insurance (excluding voluntary retirement insurance) or other non-compulsory insurance with an accumulation of insurance premiums that the employer or insurer has deducted personal income đá bóng trực tiếp at a rate of 10% on the corresponding insurance fees, then the individual is not required to finalize personal income đá bóng trực tiếp for this part of the income.

- Individuals present in Vietnam for less than 183 days in the first calendar year, but for 183 days or more in 12 consecutive months from the first day they are present in Vietnam.

- Foreign individuals terminating their employment contracts in Vietnam must finalize their taxes with the tax authority before leaving the country. If the individual has not yet completed đá bóng trực tiếp with the tax authority, they must authorize the income-paying organization or another organization/individual to finalize the tax in accordance with the regulations on đá bóng trực tiếp for individuals. If the income-paying organization or another organization/individual is authorized for the đá bóng trực tiếp, they must be responsible for any additional personal income tax payable or refunded on behalf of the individual.

- Resident individuals who have income from salary and wages and are subject to tax reduction due to natural disasters, fires, accidents, or serious illnesses affecting their ability to pay taxes may not authorize the income-paying organization or individual for đá bóng trực tiếp but must directly declare the đá bóng trực tiếp with the tax authority as per regulations.

Which entities are personal income taxpayers in Vietnam?

Based on Article 2 of thePersonal Income đá bóng trực tiếp Law 2007, the subjects required to pay personal income đá bóng trực tiếp for 2024 are as follows:

- Subjects required to pay personal income đá bóng trực tiếp include resident individuals with taxable income stipulated in Article 3 of thePersonal Income đá bóng trực tiếp Law 2007arising inside and outside Vietnam, and non-resident individuals with taxable income stipulated in Article 3 of thePersonal Income đá bóng trực tiếp Law 2007arising within the territory of Vietnam.

- A resident individual is someone who meets one of the following conditions:

+ Present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months from the first day they are present in Vietnam;

+ Having a regular place of residence in Vietnam, including a registered permanent residence or a rented house in Vietnam under a lease contract with a term.

- A non-resident individual is someone who does not meet the conditions stated in clause 2, Article 2 of thePersonal Income đá bóng trực tiếp Law 2007.

- The taxpayer must declare personal income đá bóng trực tiếp.