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1. What is personal income tax settlement?
According to Clause 10, Article 3 of the Law on Tax Administration 2019, personal income tax settlement is the determination of the amount of tax payable for the tax year or the period from the beginning of the tax year to the termination of the activity giving rise to tax obligations or the period from the occurrence to the termination of the activity giving rise to tax obligations according to the provisions of law.
2. Instructions for quick personal income tax settlement
2.1 Direct personal income tax settlement
- Documents to prepare
Pursuant to sub-section 1, Section IV of Official Dispatch 13762/CTHN-HKDCN in 2023, the personal income tax finalization declaration dossier is as follows:
* For individuals declaring and settling taxes from salaries and wages directly with the tax authorities
+ Personal income tax finalization declaration form No. 02/QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.
+ Appendix of family deduction list for dependents, form No. 02-1/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.
+ Copies (photocopies of originals) of documents proving the amount of tax deducted, temporarily paid during the year, and tax paid abroad (if any).
In case the income-paying organization does not issue tax deduction certificates to individuals because the income-paying organization has ceased operations, the tax authority shall base on the tax industry's database to consider and process tax settlement dossiers for individuals without requiring tax deduction certificates.
In case the organization or individual paying income uses an electronic personal income tax deduction certificate, the taxpayer shall use a copy of the electronic personal income tax deduction certificate (a paper copy printed by the taxpayer and converted from the original electronic personal income tax deduction certificate sent to the taxpayer by the organization or individual paying income).
+ A copy of the Tax Deduction Certificate (clearly stating which income tax declaration the tax has been paid under) issued by the income paying agency or a copy of the bank document for the tax paid abroad with confirmation from the taxpayer in case according to the provisions of foreign law, the foreign tax agency does not issue a certificate confirming the tax paid.
+ Copies of invoices and documents proving contributions to charity funds, humanitarian funds, and education promotion funds (if any).
+ Documents proving the amount paid by the unit or organization paying income abroad in case the individual receives income from international organizations, embassies, consulates and receives income from abroad.
+ Dependent registration file according to the instructions at Point a, Clause 3, Section III of Official Dispatch 13762/CTHN-HKDCN in 2023 (if calculating deductions for dependents at the time of tax settlement for dependents who have not yet registered as dependents).
* For organizations and individuals paying taxable income from salaries and wages
+ Personal income tax finalization declaration form No. 05/QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.
+ Appendix of detailed list of individuals subject to tax calculation according to the progressive tax table, form No. 05-1/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.
+ Appendix of detailed list of individuals subject to tax calculation at full tax rate, form No. 05-2/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.
+ Appendix of detailed list of dependents for family deduction form No. 05-3/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.
Note: In case an individual authorizes an organization to pay income to settle on his/her behalf, the individual shall prepare a Personal Income Tax Finalization Authorization Form for the 2022 tax period according to Form No. 08/UQ-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
2.2 Online personal income tax settlement
View online personal income tax settlement instructions.
2.3 Place to submit personal income tax finalization declaration
The place to submit personal income tax settlement dossiers is implemented according to specific instructions in Clause 8, Article 11, Decree 126/2020/ND-CP.
In case an individual declares and submits a personal income tax finalization declaration at the website https://canhan.gdt.gov.vn, the system has the function of supporting the determination of the tax finalization authority based on information related to tax obligations arising during the year declared by the individual.
The place to submit personal income tax settlement dossiers is specifically determined as follows:
- For income paying organizations, submit personal income tax finalization declaration dossiers to the Tax authority directly managing that income paying organization.
- For individuals directly settling with the Tax authority
+ Individuals residing in one place with income from salary or wages and who are required to self-declare taxes during the year must submit tax finalization declaration dossiers to the tax authority where the individual directly declares taxes during the year according to the provisions of Point a, Clause 8, Article 11, Decree 126/2020/ND-CP.
In case an individual has income from salary or wages in two or more places, including both income subject to direct declaration and income deducted by the paying organization, the individual shall submit tax finalization declaration dossiers to the tax authority where the largest source of income is in the year.
In case the largest source of income in the year cannot be determined, the individual can choose to submit the finalization dossier at the tax authority directly managing the paying organization or the place where the individual resides.
+ Resident individuals with salary and wage income subject to deduction at source from two or more paying organizations must submit tax finalization declaration documents as follows:
++ Individuals who have calculated family deductions for themselves at the organization or individual paying income must submit tax finalization declarations to the tax authority directly managing the organization or individual paying that income.
In case an individual changes his/her workplace and the organization or individual paying the final income with family deductions for himself/herself, he/she must submit the tax finalization declaration to the tax authority managing the organization or individual paying the final income.
In case an individual changes his/her workplace and the organization or individual pays the final income without taking family deductions for himself/herself, he/she must submit the tax finalization declaration to the tax authority where the individual resides.
In case an individual has not yet calculated family deductions for himself/herself at any organization or individual paying income, he/she must submit tax finalization declaration documents to the tax authority where the individual resides.
++ In case a resident individual does not sign a labor contract, or signs a labor contract for less than 3 months, or signs a service provision contract with income at one or more places where 10% has been deducted, the tax finalization declaration must be submitted to the tax authority where the individual resides.
++ Individuals residing during the year have income from salary or wages at one or many places but at the time of settlement do not work for any organization or individual paying income, the place to submit tax settlement declaration is the tax authority where the individual resides.
+ Resident individuals with income from salaries and wages who are subject to direct personal income tax settlement with the tax authority and have a dossier requesting tax reduction due to natural disasters, fires, accidents, or serious illnesses, the place to submit the tax settlement dossier is the tax authority where the individual submitted the tax reduction dossier. The tax authority processing the tax reduction dossier is responsible for processing the tax settlement dossier according to regulations.
3. Look up the latest personal tax code issuance date
Instructions for individuals to look up tax code issuance date quickly and accurately here!
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