What is the location for submitting initial tax registration applications for persons paying personal income tax directly with the tax authority in Vietnam from February 6, 2025?
What is the location for submitting initial tax registration applications for persons paying personal income tax directly with the tax authority in Vietnam from February 6, 2025?
Based on point c, clause 2, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on the location for submitting initial tax registration applications for persons paying personal income tax directly with the tax authority are as follows:
(1) Location for submitting initial tax registration applications:
- At the Tax Department where the individual works for resident persons earning income from salaries and wages paid by International Organizations, Embassies, Consulates in Vietnam, if these organizations have not yet deducted tax.
- At the Tax Department where the work arises in Vietnam for persons earning income from salaries and wages paid by foreign organizations or persons.
(2) Initial tax registration applications:
- For persons with taxable income:
+ tax registration declaration form No. 05-DK-TCT, issued with Circular 86/2024/TT-BTC, and a photocopy of the individual's valid passport.
+ A photocopy of the appointment document from the employing organization in the case of a foreign individual non-resident in Vietnam according to personal income tax law, who is sent to work in Vietnam but receives income abroad.
- For dependents:
+ tax registration declaration form No. 20-DK-TCT, issued with Circular 86/2024/TT-BTC;
+ A photocopy of the dependent's valid passport or another valid legal identification document if a passport is not available.
What is the location for submitting initial tax registration applications for persons paying personal income tax directly with the tax authority in Vietnam from February 6, 2025? (Image from the Internet)
What are regulations on handling of Initial tax registration applications for persons paying personal income tax directly with the tax authority in Vietnam?
Based on point a, clause 2, Article 23 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on the processing of initial tax registration applications eligible for persons paying personal income tax directly with the tax authority are as follows:
- The "Individual Tax Identification Number Notification" form No. 14-MST, issued with Circular 86/2024/TT-BTC, is notified by the tax authority to the individual or the income-paying agency executing the tax registration.
In the case where the individual registers through the income-paying agency, the agency is responsible for informing each individual of the tax identification number to utilize it for deduction, declaration, and tax payment according to the law.
- The tax authority processes the documents and provides the "Individual Tax Identification Number Notification" for the taxpayer via the electronic portal of the General Department of Taxation within 03 (three) working days from when the tax authority receives the complete documents of the taxpayer as stipulated in clause 2, Article 22 of Circular 86/2024/TT-BTC. If the taxpayer registers to receive results directly at the tax authority or via postal service, the tax authority is responsible for sending the results through the one-stop service of the tax authority or via public postal service to the registered address of the taxpayer.
What are cases where persons pay personal income tax directly with the tax authority in Vietnam?
Based on point a, clause 3, Article 19 of Circular 80/2021/TT-BTC on tax declaration, calculation, and allocation of personal income tax:
Tax Declaration, Calculation, and Allocation of Personal Income Tax
...
- Tax declaration and payment:
a) Personal income tax on income from salaries and wages:
a.1) Taxpayers paying salaries and wages to employees working at dependent units or business locations in other provinces than where the head office is, executing personal income tax deductions on income from salaries and wages according to regulations and submitting tax declaration documents using form No. 05/KK-TNCN, the appendix for determining personal income tax payable to localities enjoying source revenue using form No. 05-1/PBT-KK-TNCN issued with appendix II of this Circular to the directly managing tax authority; paying personal income tax on income from salaries and wages into the state budget for each province where the employees work according to clause 4, Article 12 of this Circular. Personal income tax determined for each province is on a monthly or quarterly basis corresponding to the personal income tax declaration period and is not re-determined when settling personal income tax.
a.2) persons with income from salaries and wages must file tax returns directly with the tax authority include: resident persons earning income from salaries and wages paid from abroad; non-resident persons earning income from salaries and wages arising in Vietnam but paid from abroad; persons receiving income from salaries and wages paid by International Organizations, Embassies, Consulates in Vietnam but not taxed; persons receiving share bonuses from the payer.
...
Thus, persons pay personal income tax directly with the tax authority in the following cases:
- Resident persons with income from salaries and wages paid from abroad;
- Non-resident persons with income from salaries and wages arising in Vietnam but paid from abroad;
- persons with income from salaries and wages paid by International Organizations, Embassies, Consulates in Vietnam but not taxed;
- persons receiving share bonuses from the payer.
