Vietnam: What is the process for income payment and provision of information about PIT paying on behalf of income earners under the Official Dispatch 828 in 2025?

Vietnam: What is the process for income payment and provision of information about PIT paying on behalf of income earners under the Official Dispatch 828 in 2025?

Pursuant to the Process of Income Payment and Information Provision issued together with Official Dispatch 828/TCT-KK in 2025...Download, the specific process for organizing income payment is as follows:

The income paying organization prepares and submits detailed information on the information about PIT paying on behalf of income earners based on the PIT payment documents, including:

- General information of the state budget contribution document;

- Detailed information of each individual for substituted deduction (Taxpayer Identification Number, Name of Taxpayer, Amount of Tax Deducted, Amount Paid to the State Budget, Overpaid Tax from Previous Period used for Offset (if any)).

To be specific, the steps are as follows:

Step 1: The income paying organization prepares and exports a detailed list file of PIT paying on behalf of income earners in XML format on the HTKK declaration support system (HTKK System supports importing Excel list details for taxpayers).

(Appendix guides the steps carried out on the HTKK application attached...Download)

Step 2: The income paying organization logs into the eTax system to:

- In the Tax Payment function: Taxpayers select the function to Lookup payment documents (state budget contribution documents) and submit a detailed XML file list according to the state budget contribution documents.

In cases where the taxpayers, upon lookup, do not find the payment document, they select the function to provide PIT paying on behalf of income earners information in XML and submit a detailed XML file list according to the information of the paid state budget contribution documents.

In cases where the income paying organization has not been issued an electronic tax transaction account, it shall register to issue an account as stipulated in Article 10 of Circular 19/2021/TT-BTC dated March 18, 2021, from the Ministry of Finance guiding electronic transactions in the field of taxation and related amendments and supplements if any (or log in using a VNIED identification account and activate an electronic tax account as per the application's guidance).

(Appendix guides the steps carried out on the ETAX application attached...Download)

- The electronic portal of the General Department of Taxation of Vietnam receives the information. If, upon receipt, errors are detected in the provided information, the tax office issues specific notifications of errors and the reasons to allow the income paying organization to re-submit the information.

- The ETax Portal checks:

+ The document number on the provided information file matches the document number on the payment slip.

+ The total amount substituted for each individual on the provided information file must equal the total personal income tax amount the paying organization has paid on the state budget contribution document.

Notice:

- Each state budget contribution document requires the taxpayer to prepare a corresponding information provision file; The tax office uses the income paying organization’s provided information file with the most recent send date;

- In cases where the income paying organization incurs PIT paying on behalf of income earners excess and uses it to offset in the next tax calculation period corresponding to the aforementioned state budget contribution document, the organization determines the offset tax for the individuals.

- In cases where individuals have income but have not executed a taxpayer registration, it is recommended to execute taxpayer registration as per regulations.

Vietnam: What is the process for income payment and provision of information about PIT paying on behalf of income earners under the Official Dispatch 828 in 2025? (Image from the Internet)

Vietnam: How to handle when HTKK announces incorrect declaration?

According to the General Department of Taxation of Vietnam’s guidance when using HTKK, if you make an erroneous declaration, the system will announce a declaration error, and all erroneous fields will appear with a pink background and a red mark at the top right. Hovering over this red mark will automatically display the error content and correction instructions.

The system automatically jumps to the first erroneous field. Below is an error message example.

Taxpayers follow these steps to correct errors:

Step 1: Hover over the red mark to have the system display the error content and correction instructions.

Step 2: Correct the error, press F1 if you need detailed guidance for this declaration field.

Step 3: Click "Save" or "Print" or "Export" for the system to re-check the data after correction.

Step 4: Repeat steps 1 to 3 until the system no longer displays error notifications.

Vietnam: When shall individuals authorize enterprises to pay PIT on behalf of them in 2025?

Pursuant to point d.2, clause 6 of Article 8 of Decree 126/2020/ND-CP and subsection 1, Section 3 of Official Dispatch 154/CTSTR-KK in 2025 from the Tax Department of Soc Trang Province Download, individuals residing with income from salary, wages can authorize personal income tax finalization with organizations or individuals paying income in the following three cases:

- Case 1: Individuals with income from salaries, wages signing labor contracts of 3 months or more at one place and are actually working there at the time the organization, individual pays income at execution of PIT finalization, even in cases where they have not worked for the full 12 months of the calendar year. In cases where the individual is an employee transferred from the old organization to a new one due to mergers, consolidations, splits, separations, type changes of the enterprise, or both old and new organizations are part of the same system, they can authorize PIT finalization to the new organization.

- Case 2: Individuals with income from salaries, wages signing labor contracts of 3 months or more at one place and actually working there at the time the organization, individual pays income at execution of PIT finalization, even in cases where they have not worked for the full 12 months of the calendar year; simultaneously having freelance income at other places monthly averaging not more than 10 million VND and have undergone PIT deduction at a rate of 10% if without PIT finalization requirement for this income portion.

Note: In cases where individuals have income from salaries, wages, signing labor contracts for 3 months or more at one unit, while also having freelance income not yet subjected to tax deduction or insufficient deduction (including cases not reaching the deductible level and already at the deductible level but not deducted), they are not authorized to pay income through organizations, individuals for PIT finalization.

- Case 3: Individuals are foreigners completing work contracts in Vietnam without having finalized PIT with the tax authority and then authorizing organizations paying income or other organizations, individuals for PIT finalization as per regulations on PIT finalization for individuals. In cases where organizations paying income or other organizations, individuals receiving the authorization for finalization must be responsible for any additional PIT amount to be paid or the refund of overpaid taxes for the individual.