Vietnam: What are the documents for self-finalizing PIT 2023 individually? What does the PIT finalization dossier 2023 include?
What documents are for self-finalizing PIT 2023 individually in Vietnam?
At Point b, Section 9.2 and Point b, Section 9.9, Clause 9, Appendix I is issued together with Decree 126/2020/ND-CP on PIT finalization declarations.
In Clause 2, Article 87 of Circular 80/2021/TT-BTC instructs:
2. The tax declaration forms provided by this Circular shall be used for tax periods starting from January 01, 2022 and may also be used for 2021's tax finalization.
Accordingly, the PIT finalization declaration for the tax period in 2022 is as follows:
For individuals who declare PIT finalization directly with tax authorities, PIT finalization dossiers include:
- Personal income tax finalization declaration form 02/QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC.
- Appendix of family deduction list for dependents form 02-1/BK-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC.
- Copies (copies from the original) of documents proving the amount of tax deducted, temporarily paid during the year, the amount of tax paid abroad (if any). In case the income-paying organization does not issue tax withholding documents to individuals because the income-paying organization has ceased to operate, the tax authority shall base on the database of the tax industry to consider processing tax finalization documents for individuals without being required to have tax withholding documents.
In case income-paying organizations and individuals use electronic PIT withholding documents, taxpayers shall use an expression of electronic PIT withholding documents (paper copies printed by taxpayers themselves converted from original electronic PIT withholding documents issued by organizations, individuals pay income sent to taxpayers).
- A copy of the Tax Withholding Certificate (stating which income tax return was paid) issued by the income-paying agency or a copy of the bank document for the amount of tax paid abroad certified by the taxpayer in the case prescribed by foreign law, foreign tax authorities do not issue certificates confirming the amount of tax paid.
- Copies of invoices and documents proving contributions to charitable funds, humanitarian funds, education promotion funds (if any).
- Documents proving the amount paid by the unit or organization paying income abroad in case the individual receives income from international organizations, embassies, consulates and receives income from abroad.
- Dependent registration dossier (if the deduction is calculated for dependents at the time of tax finalization for dependents who have not yet registered dependents).
Vietnam: What are the documents for self-finalizing PIT 2023 individually? What does the PIT finalization dossier 2023 include?
What is the 2023 PIT finalization declaration of income-paying organizations and individuals in Vietnam?
For organizations and individuals paying income, PIT finalization declarations are as follows:
- Personal income tax finalization declaration form No. 05/QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC.
- Appendix of detailed list of individuals subject to tax according to the progressive partial schedule form No. 05-1/BK-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC.
- Appendix of detailed list of individuals subject to tax at the full tax rate form No. 05-2/BK-QTT-TNCN issued together with Appendix II Circular 80/2021/TT-BTC.
- Appendix detailing dependents on family deduction form No. 05-3/BK-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC.
What is the guidance for self-finalizing PIT online in 2023 in Vietnam?
Where to submit personal income tax finalization dossiers according to the specific instructions in Clause 8 Article 11 of Decree 126/2020/ND-CP In case an individual declares and submits a PIT finalization declaration at the https://canhan.gdt.gov.vn website , the system has the function of assisting in determining the tax finalization agency based on information related to tax obligations arising during the year due to the individual. declared personnel.
Thus, individuals who self-finalize PIT can submit PIT finalization documents directly at the Tax office or make PIT finalization online.
In addition, for individuals directly making tax finalization: The deadline for submitting tax finalization documents is no later than the last day of the 4th month from the end of the calendar year. In case an individual has a PIT refund but is late in submitting a tax finalization declaration as prescribed, no penalty shall be imposed for administrative violations of tax finalization declaration beyond the deadline.
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