Under the provisions of the Personal Income Tax Law, the organizations and individuals have paying income and high-income individuals has responsible for withholding declaration and payment of tax to the state budget and tax settlement for taxable earnings.

Documentation apply: 

- Circular No. 111/2013/TT-BTC – on 15/08/2013
- Circular No. 156 /2013/TT-BTC - on 06/11/2013
- Circular No. 119/2014/TT-BTC - on 25/08/2014
- Circular No. 92/2015/TT-BTC - on 15/06/2015

I. Subject:

1. Organizations paying incomes from salaries and wages incurred irrespective of tax deduction or tax credit not arising has responsible for tax settlements and tax settlements on behalf of individuals who have authorization

2. Resident individuals having income from salary, wages, from business shall settle personal income tax if:

.There is a larger amount of tax payable, tax amount withheld or temporarily paid.
.Or request a refund of the overpaid tax or deducted from the subsequent period.

II. Procedure:

1. Organization:
- PIT Finalization declaration form No. 05/QTT-TNCN
- The list form No. 05-1/BK-QTT-TNCN
- The list form no. 05-2/BK-QTT-TNCN
- The list form No. 05-3/BK-QTT-TNCN

2. Resident individuals having income from salaries, wages:
- PIT finalization declaration form No. 02/QTT-TNCN
- Form No. 02-1/BK-QTT-TNCN if you have deduction
if registered family allowances for dependents.
- Certificate Tax deduction;
- Income confirmation letter;
- Registered familiy declaration have confirmed by Tax Office – copy (if having dependent people).
- Indentity Card – copy.
- In case, riders are taxpayers filing status, must have a notarized power of attorney

III. Place:

1. Organization:
- Organizations paying incomes is basis of production, business filling tax returns at tax offices directly managing the organization;
- Organizations paying incomes is central agencies; agencies, under the ministries, the provincial People's Committee; Provincial agencies submit tax filling returns to tax departments where organizations are headquartered;
- Organization paying incomes is the diplomatic missions, international organizations, representative offices of foreign organizations in filing tax returns Tax Department where the organization is headquartered. 

2. Resident individuals having income from salary, wages:
In case the Resident individuals having income from salary, wages from two or more places:

- Individuals were deducted for themselves at the current working place paying income tax settlement filed at the tax office managing.

- In case of changing work place in the filing at tax offices managing the final income payment last.
In case of an individual has not include deductions for themselves in any place to pay income tax settlement filed in Tax Office where the individual resides (where registration is permanent or temporary)

In case of individuals do not sign labor contracts or labor contract less than 03 months, or service providing contract have income in a place or places to be deducted 10% or 20%, the tax settlement at the Tax Office where the individual resides (where registration is permanent or temporary).

In case of individuals have income from salary or wages directly filing monthly / quarterly filing, the place is the Department of Taxation tax settlement where individuals are filing tax returns month / quarter

IV. Time:

Deadline for submission of the declaration at the latest on 31/03/2017.

(ESOS Team)

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