Guide for Individuals to Self-Finalize Personal Income Tax Online - Latest 2023? Extension of Deadline for Individuals to Self-Finalize Personal Income Tax?
What is the deadline for individuals to self-settle personal income tax in 2023?
Pursuant to Clause 2, Article 44 of the Tax Administration Law 2019 which stipulates as follows:
Deadline for submitting tax declaration documents
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2. The deadline for submitting tax declaration documents for taxes calculated annually is as follows:
a) No later than the last day of the third month from the end of the calendar year or fiscal year for the annual tax finalization documents; no later than the last day of the first month of the calendar year or fiscal year for the annual tax declaration documents;
b) No later than the last day of the fourth month from the end of the calendar year for individual personal income tax finalization documents;
c) No later than December 15 of the preceding year for the tax declaration documents of business households, individual businesses paying tax by the presumptive method; in cases where a new business household or individual business starts a business, the latest deadline for submitting the tax declaration document is 10 days from the start date of business.
Thus, the personal income tax finalization for 2022 for individuals self-settling tax is April 30, 2023. However, in 2023, the series of holidays including Hung Kings Commemoration Day, April 30, and May 1 will consecutively occur over 3 days from April 29 to May 1, 2023, with April 29 and April 30 falling on Saturday and Sunday.
Therefore, the personal income tax finalization deadline will be postponed to the first working day after the holiday period.
To be specific, per guidance in Section V Official Dispatch 13762/CTHN-HKDCN 2023, the deadline for submitting the 2022 tax year personal income tax finalization documents for individuals directly settling with the tax authorities is May 4, 2023.
Guidance for individual personal income tax self-settlement online in 2023? Postpone the individual personal income tax settlement deadline? (Image from the internet)
What does the personal income tax finalization declaration file for the 2022 tax year for individuals self-settling tax include?
Based on point b clause 9.2 and point b clause 9.9 Clause 9 of Appendix I issued with Decree 126/2020/ND-CP regulating the personal income tax finalization declaration file:
For individuals directly declaring personal income tax finalization with the tax authorities, the personal income tax finalization file includes:
- Personal income tax finalization declaration form 02/QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.
- Family reduction dependents list form 02-1/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.
- Photocopies (copies from the original) of documents proving tax amounts deducted, temporarily paid during the year, and foreign tax amounts paid (if any). In cases where an income-paying organization has ceased operations and does not issue tax deduction certificates to individuals, the tax authority will base on the tax sector's database to consider and handle the finalization file for individuals without requiring tax deduction certificates.
In cases where income-paying organizations use electronic personal income tax deduction certificates, the taxpayer will use the printed version of the electronic personal income tax deduction certificate (the printed version converted from the original electronic personal income tax deduction certificate sent by the income-paying organization).
- A photocopy of the tax deduction certificate (stating the tax paid according to which tax declaration) issued by the income-paying organization or a photocopy of the bank certificate for foreign taxes paid with the taxpayer's confirmation in cases where foreign law does not require the issuance of a tax payment certificate.
- A photocopy of invoices and documents proving contributions to charity funds, humanitarian funds, educational promotion funds (if any).
- Documents proving the payment amounts from foreign income-paying units and organizations in cases where individuals receive income from international organizations, Embassies, Consulates, and income from abroad.
- Dependent registration documents (if claiming deductions for dependents at the finalization time for dependents not yet registered).
How can individuals self-settle personal income tax online?
Step 1: Access the Tax Department's website at https://canhan.gdt.gov.vn/
If the taxpayer does not have a login account, they need to register an account to log into the system.
Step 2: Log into the system:
Select "Log in" and fill in the appropriate fields in table (2) including "Tax code" and "Verification code". Then click "continue"
Continue to fill in personal information in the corresponding fields:
- Tax code
- Tax code issuance date
- Tax Department of the Province/City
- Tax management agency
After completing the information, click the "log in" box to continue.
Step 3: Declare tax finalization information
After logging in, select “Tax finalization” –> Select “Online tax declaration”:
Then fill in all the required fields.
Note that (*) are mandatory fields.
- Sender's name*: The system automatically fills in the registered information.
- Contact address*: The system automatically fills in the registered information.
- Contact phone number*: Automatically filled based on taxpayer registration information.
- Email address*: Automatically filled based on taxpayer registration information.
- Select declaration form: Choose form 02/QTT-TNCN - Personal income tax finalization declaration form
At this point, the system allows you to choose the tax finalization authority, with three scenarios as follows:
Scenario 1: The taxpayer has only one direct tax declaration source during the year due to working at international organizations, Embassies, Consulates in Vietnam, or sources from abroad (not deducted at source). Then, the taxpayer selects the tax authority that directly declared tax during the year by checking the box "Tax Department" directly declared tax during the year.
Scenario 2: The taxpayer directly declared tax during the year from more than one source, including both direct declaration income and income from organizations that have already deducted tax. The taxpayer then self-declares income sources and related information in the following table:
Scenario 3: The taxpayer did not directly declare tax during the year and only has income subject to tax deduction by the income-paying organization. Then, declare information about the change of workplace.
The taxpayer checks either box 1 or box 2:
(box 1) Select if the taxpayer changed workplace. Then, fill in information in the corresponding boxes depending on the individual's specific situation.
- At the time of tax finalization, the taxpayer is still working at the income-paying organization and claiming family relief. Select this box, then enter the income-paying organization's tax code that calculates family relief.
- At the time of tax finalization, the taxpayer is not working at any organization and not claiming family relief at any income-paying organization. Select this box, then choose the tax authority that manages at the taxpayer's place of residence (temporary or permanent).
(box 2) Select if the taxpayer did not change workplace, then fill in information in the corresponding boxes depending on the individual's specific situation.
- At the time of tax finalization, still working at the income-paying organization. Check this box, then enter the income-paying organization's tax code for the system to automatically determine the tax finalization authority.
- At the time of tax finalization, no longer working and not working for any income-paying organization. Check this box, then select the tax authority managing at the residence (temporary or permanent).
- At the time of tax finalization, the taxpayer has not claimed family relief at any income-paying organization (organizations deducting 10% tax at source). Check this box, then select the tax authority managing at the residence (temporary or permanent).
- Declaration year: Automatically filled by the system based on registered information (can be edited).
In the declaration selection, if you are self-finalizing personal income tax, you will select form 02/QTT-TNCN - Personal income tax finalization declaration form. Then choose the appropriate option depending on the taxpayer's situation.
- Type of declaration: Select "Official declaration"
- After completing the above information, click "Continue".
Step 4: Fill in online declaration information
The declarant fills in personal information in the tax declaration form according to the available template.
Where from [01] to [06] is auto-filled by the system.
After completing the information, select “Complete declaration”.
Step 5: Export XML
To download the filled template file -> select "export XML"
- Individuals can perform the following functions on the completed declaration screen:
+ Click the <Save draft> button to save the entered data before completing the declaration.
+ Click the <Re-enter> button to clear all previously entered data.
Step 6: Select “Submit declaration”
Select “Submit declaration”
Then enter the “Verification code” to authenticate the declaration submission and click “Continue”. The system displays the OTP code entry screen.
Simultaneously, OTP code is sent to the registered phone number. The taxpayer must enter this OTP correctly.
Once completed, the system will notify successful declaration submission and display the notification on the screen, as well as send a notification to the taxpayer via email.
Step 7: Print the declaration.
At the "Export XML" step, the system will send the declaration file in XML format. The taxpayer must print the declaration to submit to the tax authorities for deduction processing.
Open the "Export XML" file, then print 02 copies, and then sign them.
Step 8: Submit tax deduction documents and tax declaration at the one-stop service desk
The taxpayer brings their ID card/Citizen card, tax deduction documents, the printed tax declaration (with signature) to the one-stop service desk of the Tax Department where the online declaration was submitted to complete the process.
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