Where Should Individuals Who Have Resigned Submit Their Tax Finalization Dossiers?
Pursuant to Clause 3, Article 21 of Circular 92/2015/TT-BTC stipulates:
Individuals who, during the year, receive income from salary or wages at one or multiple places but are not employed at any organization or individual paying income at the time of finalization must submit their tax finalization documents to the Tax Sub-Department where the individual resides (permanent or temporary residence).
=> Therefore, if you have left all companies that paid your income, you must submit your tax finalization documents to the Tax Sub-Department at your place of temporary or permanent residence.
The above is the support content!
Sincerely!
What is the Detailed list of 20 Regional Customs Sub-Departments in Vietnam from March 1, 2025?
Individuals with tax debts from 50 million VND or more in Vietnam are temporarily suspended from exit
In which cases are imported goods exempt from value added tax in Vietnam?
Form 04-DK-TCT - Taxpayer registration declaration under Circular 86 in Vietnam and Instructions
What is the Form 05-DK-TCT - Taxpayer registration declaration according to Circular 86 in Vietnam?
What is the licensing fee for the transfer of land use rights in Vietnam?
What are differences between 10-digit and 13-digit tax identification numbers in Vietnam? Which entities are eligible for those tax identification numbers in Vietnam?
Guidelines on checking tax identification numbers of business households in Vietnam in 2025
Guidelines on checking personal tax identification numbers in Vietnam in 2025
Who are the dependents of taxpayers in Vietnam in 2025? What is the family circumstance deduction for each dependent in Vietnam in 2025?
