Vietnam: What is the guidance on looking up PIT payment history in 2024?

What is the guidance on looking up PIT payment history in 2024 in Vietnam?

Currently, taxpayers can check their PIT payment history and submitted tax declarations according to the following instructions:

METHOD 1: CHECK ON THE WEBSITE https://canhan.gdt.gov.vn:

Step 1: Access the website: https://canhan.gdt.gov.vn

Step 2: Taxpayers log into the system using their TINs.

Step 3: After successfully logging in, select the "Tra cứu" option.

Step 4: Fill in the type of declaration needed, state, and time period day, month, year.

Step 5: Click "Tra cứu" and the information about the paid taxes will be displayed.

Taxpayers can check the amount of tax they've paid. If there's an error, they can print it out for review and comparison.

Note: This query method is applicable to individuals who declare PIT returns on the canhan.gdt.gov system.

METHOD 2: CHECK VIA ETAX APPLICATION

Step 1: Log into your account on the eTax application.

After successfully logging in, select the function "Tra cứu nghĩa vụ thuế > Tất cả nghĩa vụ thuế."

- "Mã số thuế" field: Displays the logged-in TIN and cannot be edited.- "Mã số thuế địa điểm kinh doanh" field: Leave blank. Input the TIN of the business location to check tax obligation handling. Note: This only displays if logged in with a 10-digit TIN.

Step 2:

Taxpayers click "Tra cứu," the system will display the tax query result screen with the following information:

- Section I: Amounts due, paid, still due, overpaid, exempted, debt forgiven, refunded, and still refundable.- Section II: Remaining amounts due, overpaid, and still refundable recorded in the tax management application system.

Step 3:

In Section I, the system displays the following information: Tax authority, Chapter, Subsection.

Taxpayers click on the icon to view detailed information. The system displays detailed information including:

- Chapter

- Subsection

- Currency

- Amount payable

- Amount payable including recoveries and fines

- Amount paid

- Remaining amount payable

- Overpayment/Temporary payment

- Amount exempted

- Amount forgiven

- Amount refunded

- Overpayment refunded

- Deduction refunded

- Amount refunded

- The remaining amount to be refunded

Step 4:

In Section II, the system displays the following information: Payment order, Tax authority, Obligation type, Subsection, Amount, and Suggestion for resolution.

Taxpayers click on the icon to view detailed information. The system displays detailed information including:

- Payment order

- Name of tax authority

- Obligation type

- Reference number

- Payable item ID

- Decision number/Notification number

- Tax period

- Decision date/Notification date

- Subsection- Amount

- Currency type

- Chapter

- DBHC

- Due date

- Amount paid at the commercial bank

- Status

METHOD 3: CHECK USING PAID INVOICE

After paying PIT at the tax authority, taxpayers will receive a receipt confirming the PIT payment.

Taxpayers can recheck the information on the invoice and compare it if there's an error.

What is the guidance on looking up PIT payment history in 2024 in Vietnam? (Image from Internet)

When is the deadline for paying PIT in Vietnam?

According to Article 28 of Decree 65/2013/ND-CP, employees will be organized to declare provisional payments based on their income from salaries and wages.

Under Clause 1, Article 55 of the Tax Administration Law 2019, it is stipulated as follows:

Tax payment deadlines

1. In case tax is calculated by the taxpayer, the tax payment deadline is the deadline for submission of the tax declaration dossier. In case of submission of supplementary tax documents, the tax payment deadline is the deadline for submission of the erroneous tax declaration dossier.

The deadline for paying corporate income tax, which is paid quarterly, is the 30th of the first month of the next quarter.

The deadline for paying resource royalty and corporate income tax on crude oil is 35 days from the date of selling domestically or the date of customs clearance in case of export.

Resource royalty and corporate income tax on natural gas shall be paid monthly.

...

Furthermore, according to Clause 2, Article 44 of the Tax Administration Law 2019, the deadline for PIT finalization filing is stipulated as follows:

Deadlines for submission of tax declaration dossiers

...

2. For taxes declared annually:

a) For annual tax statement dossiers: the last day of the 3rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year

b) For annual personal income tax statements prepared by income earners: the last day of the 4th month from the end of the calendar year;

c) For presumptive tax declarations prepared by household businesses and individual businesses: the 15th of December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.

...

Thus, the deadline for PIT finalization is divided into two timing points for two cases as follows:

- No later than the last day of the third month from the end of the calendar year or fiscal year for tax finalization declarations made by enterprises on behalf of employees.

- No later than the last day of the fourth month from the end of the calendar year for personal finalization tax declarations of individuals directly finalizing tax.

What is the fine for late payment of PIT in Vietnam?

According to Clause 2, Article 59 of the Tax Administration Law 2019, it is stipulated as follows:

Handling for Late Tax Payment

...

2. The calculation of late payment interest and the time to calculate late payment interest are stipulated as follows:

a) The late payment interest is 0.03%/day on the overdue tax amount;

b) The time to calculate late payment interest is continuously from the day following the day of overdue tax as stipulated in Clause 1 of this Article until the day before the overdue tax, refunded tax, additional tax, and assessed tax are paid to the state budget.

...

Thus, the calculation for late PIT payment is:

Late payment interest = 0.03% x Overdue tax amount.