Where is the tax declaration dossier submission location for individuals finalizing their taxes directly in Vietnam?

Where is the tax declaration dossier submission location for individuals finalizing their taxes directly in Vietnam?

Based on Clause 8, Article 11 of Decree 126/2020/ND-CP, the specific provisions regarding the tax declaration dossier submission location for individuals finalizing their taxes directly are as follows:

The location for submitting tax declaration dossiers for taxpayers who are individuals with tax obligations from salary and wages requiring personal income tax finalization is outlined as follows:

[1] Individuals directly declaring taxes monthly or quarterly include:

- Resident individuals receiving income from salaries and wages paid by organizations or individuals in Vietnam, subject to personal income tax but not yet deducted, must submit tax declaration dossiers to the tax authorities directly managing the income-paying organizations or individuals.

- Resident individuals receiving income from salaries and wages paid from abroad must submit tax declaration dossiers to the tax authority managing the location where the individual arises work in Vietnam. If the individual's work location is not in Vietnam, they must submit tax declaration dossiers to the tax authority where the individual resides.

[2] Individuals directly declaring tax finalization include:

- Resident individuals with income from salaries and wages at one place, and self-declaring taxes during the year, must submit tax finalization declaration dossiers to the tax authority where the individual directly declared tax during the year. If an individual has income from salaries and wages at two or more places, including cases having both direct declared income and income from which tax has been withheld by an organization, they must submit tax finalization declaration dossiers to the tax authority where the largest source of income for the year is. If the largest income source for the year cannot be determined, the individual chooses to submit the finalization dossiers to the tax authority managing the income-paying organization or where the individual resides.

- Resident individuals with income from salaries and wages where the income-paying organization deducts tax at the source from two or more places, must declare tax finalization as follows:

+ If individuals have calculated family deduction at any income-paying organization or individual, they must submit tax finalization dossiers to the tax authority directly managing that organization or individual. If individuals change workplaces and the final income-paying organization calculates family deduction for the individual, they must submit tax finalization dossiers to the tax authority managing the final income-paying organization. If individuals change workplaces and the final income-paying organization does not calculate family deduction for themselves, they must submit tax finalization dossiers to the tax authority where the individual resides. If individuals have not calculated family deduction at any income-paying organization or individual, they must submit tax finalization dossiers to the tax authority where the individual resides.

+ In cases where resident individuals do not sign labor contracts, or sign labor contracts less than 3 months, or sign service supply contracts with income at one or more locations with 10% tax withheld, they must submit tax finalization dossiers to the tax authority where they reside.

+ If resident individuals during the year have income from salaries and wages at one or more places but at the time of finalization do not work at any paying organization or individual, the place to submit tax finalization dossiers is the tax authority where the individual resides.

Where is the tax declaration dossier submission location for individuals finalizing their taxes directly in Vietnam? (Image from Internet)

What cases are eligible for personal income tax refunds in Vietnam?

Pursuant to Clause 2, Article 8 of the Personal Income Tax Law 2007, the cases eligible for personal income tax refunds are:

- Paid personal income tax exceeds the personal income tax payable;

- Individuals have paid personal income tax but have a taxable income that has not reached the tax payment level;

- Other cases according to the decision of the competent state authority.

Which incomes are exempt from personal income tax in Vietnam?

According to Article 4 of the Personal Income Tax Law 2007, supplemented by Clause 3 Article 2 of the Law amending Tax Laws 2014 and amended by Clause 2 Article 1 of the Amended Personal Income Tax Law 2012 stipulates the personal income exempt from tax as follows:

- Income from real estate transfers between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.

- Income from the transfer of housing, homestead land use rights, and assets attached to the homestead land of an individual in cases where the individual only has one house or homestead land.

- Income from the value of land use rights of individuals allocated land by the State.

- Income from inheritance or gifts being real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.

- Income of households and individuals directly engaged in agricultural production, forestry, salt making, aquaculture, and non-processed fishing or only through simple processing.

- Income from the conversion of agricultural land allocated by the State for production by households and individuals.

- Income from interest on deposits at credit institutions, interest from life insurance contracts.

- Income from remittances.

- The portion of night shift wages, overtime pay that is higher compared to daily wage, and work during the hours as prescribed by law.

- Pensions paid by the Social Insurance Fund; pensions paid by voluntary pension funds monthly.

- Income from scholarships, including:

+ Scholarships received from the state budget;

+ Scholarships received from domestic and foreign organizations under their study promotion programs.

- Income from compensation for life insurance contracts, non-life insurance, compensation for labor accidents, state compensation, and other compensations as prescribed by law.

- Income received from funds for charitable purposes recognized by competent state authorities, established for charity, humanitarian purposes, not for profit.

- Income received from foreign aid for charity, humanitarian purposes in the form of governmental and non-governmental approved by competent state authorities.

- Income from salaries and wages of Vietnamese sailors working for foreign shipping companies or Vietnamese companies on international transport voyages.

- Income of ship owners, individuals exploiting, fishing, and aquaculture far from the shore.