When is the deadline for paying personal income tax monthly for employees in Vietnam?

When is the deadline for paying personal income tax  monthly for employees in Vietnam?

According to Clause 1 of Article 55 of the Law on Tax Administration 2019, the regulation is as follows: The tax payment deadline is based on the tax declaration deadline, no later than the last day of the deadline for submitting the tax declaration dossier. In case of supplementary tax declaration dossiers, the tax payment deadline is the deadline for submitting the tax declaration dossiers of the tax period that contains errors or omissions.

Simultaneously, at Point a, Clause 1, Article 44 of the Law on Tax Administration 2019 the deadline for submitting tax declaration dossiers is stipulated as follows:

Deadlines for submitting tax declaration dossiers

1. The submission deadline for tax declaration dossiers for taxes declared on a monthly or quarterly basis is specified as follows:

a) No later than the 20th day of the following month in the case of monthly declaration and submission;

b) No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises in the case of quarterly declaration and submission.

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Thus, the deadline for paying personal income tax for employees is no later than the 20th of each month following the month in which the tax obligation arises.

Example: The deadline for monthly PIT payment for October (the month in which the tax obligation arises) is November 20.

When is the deadline for paying personal income tax monthly for employees in Vietnam? (Image from the Internet)

Are income from salaries subject to personal income tax in Vietnam?

According to the regulations in Article 2 of Circular 111/2013/TT-BTC regarding taxable income as follows:

Taxable Income

According to the provisions of Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:

1. Income from business

Income from business is income earned from production, business activities in the following fields:

a) Income from production, trading goods, and services in all fields and business sectors as prescribed by law, such as: production, trading goods; construction; transportation; catering business; service business, including house, land use rights, water surface, and other property leasing services.

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2. Income from salaries and wages

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3. Income from capital investment

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4. Income from capital transfer

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5. Income from real estate transfer

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6. Income from winnings

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7. Income from copyright

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8. Income from franchising

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9. Income from inheritance

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10. Income from gifts

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Thus, income from salaries and wages of employees are taxable according to legal regulations.

Is it required to inform taxpayers about the tax refund schedule in Vietnam?

Pursuant to Article 16 of the Law on Tax Administration 2019, the regulation is as follows:

Rights of taxpayers

1. To receive assistance and guidance in fulfilling tax obligations; to be provided with information and materials to fulfill tax obligations and entitlements.

2. To receive documents related to tax obligations from competent agencies during inspections and audits.

3. To request the tax authority to explain tax calculations, tax assessments; to request appraisal of export, import goods quantity, quality, and classification.

4. To have information secured, except for information to be provided to competent state authorities or public tax information as prescribed by law.

5. To enjoy tax incentives, tax refunds as prescribed by tax laws; to be informed about the deadline for tax refund resolution, the amount of tax not refunded, and the legal basis for the non-refunded amount.

6. To contract with businesses for tax service procedures, customs agency services to perform tax and customs agency services.

7. To receive decisions on tax handling, tax audit minutes, tax inspection reports, to request explanations on tax handling decisions; to reserve opinions in tax audit, inspection minutes; to receive documents concluding tax inspections and tax handling post-tax inspections.

8. To claim compensation for damage caused by tax authorities or tax officials as prescribed by law.

9. To request tax authorities to certify their tax obligation fulfillment.

10. To lodge complaints or initiate lawsuits against administrative decisions or acts related to their legal rights and interests.

11. Not to be sanctioned for tax administrative violations, not subject to late payment interest in cases where taxpayers act in compliance with guidance documents and handling decisions from tax authorities or competent state agencies regarding taxpayer's tax obligations.

12. To report violations of the tax officials and other organizations, individuals as prescribed by law on denunciations.

13. To access, view, and print all electronic documents they have sent to the electronic portal of the tax authority in accordance with this Law and electronic transaction legislation.

14. To use electronic documents in transactions with tax authorities and other related agencies and organizations.

Thus, personal income taxpayers have the right to be informed about the deadline for the resolution of personal income tax refunds.