Is it allowable to make Commitment Form 02 for Personal Income Tax deduction without a tax code?

According to Point i Clause 1 Article 25 of Circular 111/2013/TT-BTC, the regulations are as follows:

Organizations and individuals paying wages, remuneration, and other payments to resident individuals who do not sign labor contracts (as guided at points c and d, clause 2, Article 2 of this Circular) or sign labor contracts for less than three (03) months with a total payment of income of VND two million (2,000,000) or more per time must deduct tax at a rate of 10% on the income before paying the individual.

In case an individual has only one source of income subject to tax deduction at the mentioned rate, but estimates that their total taxable income after family deductions does not reach the taxable threshold, the individual with income may make a commitment (according to the form issued together with the tax administration guidance documents) and send it to the income-paying organization for them to temporarily not deduct personal income tax.

Based on the income recipient's commitment, the income-paying organization will not deduct tax. At the end of the tax year, the income-paying organization must still compile a list and the income of those individuals who did not meet the tax deduction threshold (according to the form issued together with the tax administration guidance documents) and submit it to the tax authority. The individual making the commitment is responsible for their commitment; in case fraud is detected, they will be dealt with according to the provisions of the Law on Tax Management.

Individuals making commitments according to this guidance must have a taxpayer registration and tax code at the time of making the commitment.

Thus, when you make Commitment Form 02, you must have a tax code at the time of making the commitment.

Sincerely!