Where should a Vietnamese resident earning salary from more than one sources on which tax has been deducted by salary payers submit their tax finalization dossier?

Where should a Vietnamese resident earning salary from more than one sources on which tax has been deducted by salary payers submit their tax finalization dossier?

According to the provisions at point b, clause 8, Article 11 of Decree 126/2020/ND-CP, if a Vietnamese resident has income from wages and salaries that are subject to withholding from two or more places, the tax finalization dossier is submitted as follows:

- Individuals who have accounted for family circumstance deductions for themselves at any organization or individual paying income should submit the tax finalization declaration dossier to the tax authority directly managing that organization or individual.

- In case the individual changes their workplace and the last organization, individual paying income considers the family circumstance deduction for them, they should submit the tax finalization declaration dossier at the tax authority managing the last organization or individual paying income.

- In case the individual changes their workplace and the last organization, individual paying income does not consider the family circumstance deduction for them, they should submit the tax finalization declaration dossier to the tax authority where the individual resides.

- In cases where the individual has not accounted for family circumstance deductions at any organization or individual paying income, the tax finalization declaration should be submitted to the tax authority where the individual resides.

- For Vietnamese residents who do not sign a labor contract, or sign a labor contract of less than 3 months, or sign a service contract with income at one or more places already withholding 10%, the tax finalization declaration should be submitted to the tax authority where the individual resides.

- Vietnamese residents who, within the year, have income from wages and salaries at one place or multiple places but at the time of finalization do not work for any organization or individual paying income, should submit the tax finalization declaration to the tax authority where the individual resides.

Where should a Vietnamese resident earning salary from more than one sources on which tax has been deducted by salary payers submit their tax finalization dossier? (Image from Internet)

What is the form of the personal income tax finalization declaration for salary earners in Vietnam?

Currently, the form for the personal income tax finalization declaration applicable to salary earners is form 02/QTT-TNCN issued with Circular 80/2021/TT-BTC.

Download form 02/QTT-TNCN: personal income tax finalization declaration form applicable to salary earners.

What is the tax declaration dossier in Vietnam?

According to clause 1, Article 7 of Decree 126/2020/ND-CP, the tax declaration dossier is regulated as follows:

Tax Declaration Dossier

1. The tax declaration dossier is the tax returns and related documents and materials used as the basis for determining the taxpayer's tax obligations to the state budget, prepared and submitted by the taxpayer to the tax management authority electronically or in paper form. Taxpayers must declare the tax returns, appendices, schedules (if any) according to the prescribed form by the Minister of Finance and take responsibility before the law for the accuracy, honesty, and completeness of the content in the tax returns, appendices, schedules; fully submit the documents, materials specified in the tax declaration dossier to the tax management authority. For certain types of documents in the tax declaration dossier where the Ministry of Finance does not issue a form but relevant law prescribes a form, the implementation shall comply with relevant legal provisions.

a) Taxpayers shall base their computation on the tax declaration dossier and supplementary declaration dossier to self-calculate the tax amount payable, the tax amount payable in addition, late payment interest (if any), and remit funds to the state budget as prescribed (except in the cases stipulated at Article 13 of this Decree). The tax management authority shall impose taxes according to the provisions of Articles 50, 52 of the Law on Tax Administration if it finds that the taxpayer's declaration is incomplete or inaccurate regarding the tax calculation basis, tax amount payable stated in the tax declaration dossier.

b) The tax management authority shall base its calculation on the taxpayer's tax declaration dossier, information from competent state agencies, and tax management information to determine the tax amount payable and notify the taxpayer of the tax amount payable according to Article 13 of this Decree.

c) The tax department shall base its determination on the tax declaration dossier of household businesses, individual businesses paying flat-rate tax, and tax management information to determine the flat tax rate as stipulated in Article 51 of the Law on Tax Administration and according to the regulations of the Minister of Finance.

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According to the above regulations, the tax declaration dossier consists of the tax return and related documents and materials serving as the basis for determining the taxpayer's obligation to the state budget, prepared and submitted by the taxpayer to the tax management authority via electronic or paper methods.

Taxpayers are required to file tax returns, appendices, schedules (if any) according to the prescribed form of the Minister of Finance and are responsible before the law for the accuracy, honesty, and completeness of the contents in the tax returns, appendices, schedules; fully submit the documents, materials stipulated in the tax declaration dossier to the tax management authority.

For certain types of documents in the tax declaration dossier for which the Ministry of Finance does not issue a form, but relevant laws regulate a form, adherence shall be in accordance with relevant legal statutes.