How to Look Up the Latest Paid Personal Income Tax? Who is Required to Pay Personal Income Tax?
Who Must Pay Personal Income Tax?
According to Article 2 of the Law on Personal Income Tax 2007 regarding the subjects liable to personal income tax as follows:
Subjects liable to tax
1. Subjects liable to personal income tax are resident individuals who earn taxable incomes stipulated in Article 3 of this Law generated within or outside the territory of Vietnam, and non-resident individuals who earn taxable incomes stipulated in Article 3 of this Law generated within the territory of Vietnam.
2. Resident individuals are those who meet one of the following conditions:
a) Being present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months from the first day of arrival in Vietnam;
b) Having a regular residence in Vietnam, including a registered permanent residence or a rented house for residence in Vietnam according to a contract of indefinite term.
3. Non-resident individuals are those who do not meet the conditions specified in Clause 2 of this Article.
Thus, the subjects liable to personal income tax include:
(1) Individuals liable to personal income tax are resident individuals having taxable incomes stipulated in Item 3 generated within and outside the territory of Vietnam and non-resident individuals having taxable incomes stipulated in Item 3 generated within the territory of Vietnam.
(2) Resident individuals are those who meet one of the following conditions:
- Being present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months from the first day of arrival in Vietnam;
- Having a regular residence in Vietnam, including a registered permanent residence or a rented house for residence in Vietnam according to a contract of indefinite term.
(3) Non-resident individuals are those who do not meet the conditions specified in Clause 2, Article 2 of the Law on Personal Income Tax 2007.
How to look up the latest paid personal income tax? Who must pay personal income tax?
Guide on How to Look Up the Latest Paid Personal Income Tax?
Currently, there are two ways to look up paid personal income tax: via invoices and via the website. To be specific:
(1) Look up paid personal income tax via invoice:
After the taxpayer checks their information and pays personal income tax at the tax authority, they will receive a receipt confirming the personal income tax has been paid.
The taxpayer can review the information on the invoice and cross-check in case of errors.
(2) Look up paid personal income tax on the website of the General Department of Taxation:
In case the taxpayer wants to check the amount of tax paid but lost the tax receipt, they can look up the paid personal income tax through the website of the General Department of Taxation, as follows:
Step 1: Visit the website: https://canhan.gdt.gov.vn
Step 2: Enter login information in the system login section.
Step 3: After successfully logging into the personal income tax lookup account, select the Lookup section.
Step 4: Enter the type of tax return to be searched for, the status, and the desired search period, including day, month, and year.
Step 5: Click lookup then the information about the paid taxes will appear.
The taxpayer can check the tax amount paid. If there are errors, they can print it out for review and cross-check.
What is the Deadline for Submitting Personal Income Tax Returns?
Tax return filing, payment deadlines
The monthly/quarterly tax return filing, payment deadlines are specifically stipulated in Clause 1, Article 44 of the Law on Tax Administration 2019 as follows:
- For monthly personal income tax return filings: No later than the 20th day of the following month after the tax obligation arises.
- For quarterly personal income tax return filings: No later than the last day of the first month of the following quarter after the tax obligation arises.
Tax finalization deadline
Clause 4, Article 44 of the Law on Tax Administration 2019 stipulates the tax finalization deadline for income received in 2022 as follows:
- If the individual authorizes the tax finalization to the organization or individual who pays the income, the personal income tax finalization deadline is no later than March 31, 2023.
- If the individual directly finalizes the personal income tax with the tax authority, the tax finalization deadline is no later than April 30, 2023.
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