Latest Personal Income Tax Declaration Form Applicable to Resident and Non-Resident Individuals Declaring Tax Directly with the Tax Authority.
Personal Income Tax Declaration Form for Residents and Non-Residents with Income from Salary, Wages Declaring Tax Directly with the Tax Authorities (Form No. 02/KK-TNCN)?
According to Appendix II issued together with Circular 80/2021/TT-BTC which stipulates the tax declaration form as follows:
Download the form: Here.
The latest personal income tax declaration form for residents and non-residents declaring tax directly with the tax authorities? (Image from the internet)
Who applies the personal income tax declaration form No. 02/KK-TNCN?
(1) Residents and non-residents with income from salary, wages declaring tax directly with the tax authorities using this Declaration Form include:
- Residents/non-residents with income from salary, wages paid by International organizations, Embassies, Consulates in Vietnam but tax has not been deducted;
- Residents with income from salary, wages paid by organizations or individuals from abroad;
- Non-residents with income from salary, wages arising in Vietnam but received abroad;
- Individuals with income from salary, wages received by means of stock bonuses when transferred.
(2) In case individuals are exempted or reduced from tax according to the Double Taxation Avoidance Agreement, they must submit the tax declaration dossier for the first declaration along with the Tax Exemption or Reduction Notification Dossier according to the Agreement as regulated.
When is the deadline for submitting personal income tax finalization dossiers?
Based on the provisions at point b, clause 2, Article 44 of the Tax Administration Law 2019 of the National Assembly which regulates the deadline for submitting personal income tax finalization dossiers as follows:
- For individuals directly finalizing tax:
+ The deadline for submitting tax finalization dossiers is no later than the last day of the 4th month from the end of the calendar year.
+ In case the deadline for submitting the tax finalization dossier coincides with a holiday according to regulations, the deadline for submitting the tax finalization dossier is the next working day. In cases where individuals have personal income tax refunds but are late in submitting tax finalization declarations, no penalties will be applied for administrative violations of late tax finalization declarations.
Above is the personal income tax declaration form applied for residents and non-residents declaring tax directly with the tax authorities for the year 2022.
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