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Where to submit trực tiếp bóng đá k+ PIT refund claim for Vietnamese residents without an employment contract?

Based onOfficial Dispatch 4172/TCT-DNNCN in 2023from trực tiếp bóng đá k+ General Department of Taxation providing guidance on determining trực tiếp bóng đá k+ place to submit trực tiếp bóng đá k+ PIT refund claim for individuals as follows:

1. On Determining trực tiếp bóng đá k+ Place to Submit trực tiếp bóng đá k+ PIT refund claim for Individuals

trực tiếp bóng đá k+ place for submitting trực tiếp bóng đá k+ PIT finalization documents for individuals who directly finalize with trực tiếp bóng đá k+ tax authority is stipulated in point b.2, Clause 8, Article 11 of Decree No. 126/2020/ND-CP dated October 19, 2020, of trực tiếp bóng đá k+ Government of Vietnam, specifically:

In circumstances where a Vietnamese resident earns salary income subject to withholding tax at source from two or more places, trực tiếp bóng đá k+ tax finalization documents are submitted as follows:

+ trực tiếp bóng đá k+ individual who has chosen family circumstance deductions against their income at any organization or individual paying income shall submit trực tiếp bóng đá k+ tax finalization documents to trực tiếp bóng đá k+ tax authority directly managing that organization or individual. If trực tiếp bóng đá k+ individual has changed their workplace and at trực tiếp bóng đá k+ last organization, where family circumstance deductions are counted, they should submit trực tiếp bóng đá k+ tax finalization documents to trực tiếp bóng đá k+ tax authority managing that last income-paying organization. If trực tiếp bóng đá k+ individual has changed their workplace and trực tiếp bóng đá k+ last income-paying organization does not account family circumstance deductions, trực tiếp bóng đá k+ documents should be submitted to trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ individual resides. If trực tiếp bóng đá k+ individual has not accounted family circumstance deductions at any income-paying organization, trực tiếp bóng đá k+ documents should be submitted to trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ individual resides.

For instance: In 2022, Mr. A worked in Ho Chi Minh City, earning income at Company X managed by Tax Department of District 1. In January 2023, Mr. A moved to Hanoi to work at Company Y managed by trực tiếp bóng đá k+ Tax Department of Hoan Kiem District and resides in Tay Ho District. Mr. A is subject to direct 2022 PIT finalization.

In trực tiếp bóng đá k+ event that in 2023, Mr. A submits a 2022 PIT finalization document, trực tiếp bóng đá k+ 2022 tax finalization submission location is as follows:

At trực tiếp bóng đá k+ Tax Department of Hoan Kiem District if, at trực tiếp bóng đá k+ time of submitting trực tiếp bóng đá k+ 2022 finalization documents, Mr. A is accounting for self-deductions at Company Y.

At trực tiếp bóng đá k+ Tax Department of Tay Ho District if, at trực tiếp bóng đá k+ time of 2022 document submission, Mr. A has not accounted for self-deductions at any income-paying organization.

+ In trực tiếp bóng đá k+ case of a Vietnamese resident without an employment contract, or with an employment contract under three months, or with a service contract earning income from one or multiple places with a 10% withholding rate, trực tiếp bóng đá k+ tax finalization documents should be submitted to trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ individual resides.

...

Thus, if a Vietnamese resident without an employment contract has income from one or multiple places with a 10% tax withholding rate, trực tiếp bóng đá k+ PIT finalization documents should be submitted to trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ individual resides.

Where to submit trực tiếp bóng đá k+ PIT refund claim for Vietnamese residents without an employment contract?(Image from Internet)

Vietnam: What does trực tiếp bóng đá k+ PIT refund claim for salary, wages include?

Based on Clause 1, Article 42 ofCircular 80/2021/TT-BTCstipulating trực tiếp bóng đá k+ PIT refund claim for income from salaries and wages as follows:

(1)In trực tiếp bóng đá k+ case where organizations, individuals paying income from salaries, wages finalize for authorized individuals, trực tiếp bóng đá k+ application includes:

- A request for trực tiếp bóng đá k+ handling of trực tiếp bóng đá k+ overpaid tax amount, late payment interest, and fines according to form No. 01/DNXLNT issued together with Annex I ofCircular 80/2021/TT-BTC;

- An authorization document as prescribed by law in cases where trực tiếp bóng đá k+ taxpayer does not directly carry out trực tiếp bóng đá k+ tax refund procedures, except for cases where trực tiếp bóng đá k+ tax agency submits a tax refund application according to a contract signed between trực tiếp bóng đá k+ tax agency and trực tiếp bóng đá k+ taxpayer;

- A tax payment statement according to form No. 02-1/HT issued together with Annex I ofCircular 80/2021/TT-BTC(applicable to organizations or individuals paying income).

(2)In trực tiếp bóng đá k+ case of individuals with income from salaries and wages directly finalizing taxes with trực tiếp bóng đá k+ tax authority, having an overpaid tax amount and requesting a refund on trực tiếp bóng đá k+ PIT finalization declaration, it is not required to submit a tax refund application.

trực tiếp bóng đá k+ tax authority will resolve trực tiếp bóng đá k+ refund based on trực tiếp bóng đá k+ PIT finalization documents to handle overpayments for taxpayers as prescribed.

When is trực tiếp bóng đá k+ deadline for processing trực tiếp bóng đá k+ PIT refund claim in Vietnam?

Based on Article 75 of trực tiếp bóng đá k+2019 Law on Tax Administrationstipulating trực tiếp bóng đá k+ deadline for processing trực tiếp bóng đá k+ PIT refund claim as follows:

- For applications within trực tiếp bóng đá k+ pre-refund inspection category, at trực tiếp bóng đá k+ latest 6 working days from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority issues a notification of acceptance of documents and trực tiếp bóng đá k+ deadline for processing trực tiếp bóng đá k+ tax refund application, trực tiếp bóng đá k+ tax authority must decide to refund tax to trực tiếp bóng đá k+ taxpayer or notify trực tiếp bóng đá k+ transfer of taxpayer's documents for prior inspection before refunding if falling under trực tiếp bóng đá k+ cases stipulated in Clause 2, Article 73 of trực tiếp bóng đá k+2019 Law on Tax Administrationor notify non-refund to trực tiếp bóng đá k+ taxpayer if trực tiếp bóng đá k+ application does not meet trực tiếp bóng đá k+ refund conditions.

+ In case trực tiếp bóng đá k+ information declared in trực tiếp bóng đá k+ tax refund application differs from trực tiếp bóng đá k+ information managed by trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ tax authority shall notify in writing for trực tiếp bóng đá k+ taxpayer to explain and provide additional information. trực tiếp bóng đá k+ time for explaining and supplementing information does not count towards trực tiếp bóng đá k+ deadline for processing trực tiếp bóng đá k+ tax refund application.

- For applications subject to pre-refund inspection, at trực tiếp bóng đá k+ latest 40 days from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority issues a written notice of acceptance of documents and trực tiếp bóng đá k+ deadline for processing trực tiếp bóng đá k+ tax refund application, trực tiếp bóng đá k+ tax authority must decide to refund tax to trực tiếp bóng đá k+ taxpayer or not to refund if trực tiếp bóng đá k+ application does not meet refund conditions.