Vietnam: In 2024, what documents are included in PIT finalization dossiers submitted by individuals who directly finalize PIT with tax authorities? Where to download the forms and templates of documents included in PIT finalization dossiers?
- In 2024, what documents are included in PIT finalization dossiers submitted by individuals who directly finalize PIT with tax authorities in Vietnam?
- In 2024, what are the forms and templates of documents included in PIT finalization dossiers submitted by income payers in Vietnam?
- In Vietnam, what is the deadline for PIT finalization in 2024?
In 2024, what documents are included in PIT finalization dossiers submitted by individuals who directly finalize PIT with tax authorities in Vietnam?
Under the provisions of Point b, Subsection 9.2 and Point b, Subsection 9.9, Section 9 of Appendix I promulgated together with Decree 126/2020/ND-CP stipulating PIT finalization dossiers as follows:
In Clause 2, Article 87 of Circular 80/2021/TT-BTC, there are the following instructions:
The forms and templates of documents included in PIT finalization dossiers provided by Circular 80/2021/TT-BTC shall be used for tax periods starting from January 01, 2022 and may also be used for 2021's tax finalization.
Thus, the PIT finalization dossier for the 2023 tax period for individuals who directly finalize PIT with tax authorities includes:
- PIT finalization declaration form - Form 02/QTT-PIT issued together with Appendix II of Circular 80/2021/TT-BTC.
Form 02/QTT-TNCN here
- Appendix on the statement of personal deductions for dependents - Form 02-1/BK-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC.
Form 02-1/BK-QTT-TNCN here
- Copies (photocopies) of documents proving the PIT amount deducted, provisionally paid in the year, or paid overseas (if any). The tax authority shall consider processing the taxpayer’s PIT finalization dossier based on the database of tax authorities without requesting the taxpayer to submit a PIT deduction document if the income payer does not issue the PIT deduction document to the taxpayer because of the shutdown.
In case of an electronic PIT deduction document, the taxpayer shall submit the printed physical copy of the original electronic PIT deduction document provided by the income payer.
- The copy of the PIT deduction certificate (specifying the PIT declaration number) issued by the income payer or the copy of a bank’s notice of overseas PIT payment which must bear the taxpayer's certification in case a foreign tax authority is not required to issue a certificate of PIT payment in accordance with the domestic law of that foreign country.
- Copies of invoices proving the contributions to charity, humanitarian, or scholarship funds (if any).
- Documents proving amounts paid by overseas income payer, if the taxpayer earns income from an international organization, Embassy, Consulate and other income from abroad.
- Application for registration of dependents (if the taxpayer claims dependency exemptions for unregistered dependents when following PIT finalization procedures).
In 2024, what are the forms and templates of documents included in PIT finalization dossiers submitted by income payers in Vietnam?
For income payers in Vietnam, PIT declaration dossiers is specified as follows.
The forms and templates of documents included in PIT finalization dossiers submitted by income payers are specified in Appendix II issued together with Circular 80/2021/TT-BTC:
No. | Forms and template | Name | Download |
1 | 05/QTT-TNCN | Personal income tax finalization declaration (applicable to income payers) | |
2 | 05-1/BK-QTT-TNCN | Appendix to the list of persons subject to taxation according to the partial progressive schedule | |
3 | 05-2/BK-QTT-TNCN | Appendix to the list of persons subject to tax calculation at the full tax rate | |
4 | 05-3/BK-QTT-TNCN | Appendix of the list of dependents for personal deduction; |
In Vietnam, what is the deadline for PIT finalization in 2024?
According to the provisions of Clause 2, Article 44 of the Law on Tax Administration 2019, the deadline for submitting PIT finalization dossiers in 2024 is as follows:
Deadlines for submission of tax declaration dossiers
1. Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:
a) For taxes declared monthly: the 20th of the month succeeding the month in which tax is incurred;
b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.
2. For taxes declared annually:
a) For annual tax statement dossiers: the last day of the 3rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year
b) For annual personal income tax statements prepared by income earners: the last day of the 4th month from the end of the calendar year;
c) For presumptive tax declarations prepared by household businesses and individual businesses: the 15th of December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.
...
Thus, the deadline for finalization of PIT on incomes earned in 2023 is specified as follows:
- No later than March 31, 2024 for authorized income payers
- No later than April 30, 2024 for PIT finalization dossiers of income earners directly finalizing tax with tax authority.
At the same time, based on the provisions of Clause 5, Article 148 of the 2015 Civil Code, where the deadline falls on a weekend or a public holiday, the deadline shall be the next working day following such day.
According to the 2024 perpetual calendar, March 31, 2024 falls on a Sunday. Therefore, the deadline for submitting tax finalization dossiers for authorized income payers in 2023 is April 1, 2024.
In addition, April 30, 2024 belongs to consecutive public holidays with May 1, 2024 (Victory Day April 30 and International Labor Day May 1). Therefore, the deadline for submitting tax finalization dossiers for income earners directly finalizing tax with tax authority in 2023 is May 2, 2024.
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