Vietnam: PIT declaration authorization form and how to fill it out

Vietnam: PIT declaration authorization form and how to fill it out (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Sample of PIT declaration authorization form

PIT declaration authorization form according to form 08/UQ-QTT-TNCN in Appendix II issued with Circular 80/2021/TT-BTC is as follows:

Form 08/UQ-QTT-TNCN

2. Guidance on filling out the PIT declaration authorization form

How to fill out the authorization letter for personal income tax finalization can be referred to as follows:

* Year: Fill in the year of authorization for personal income tax finalization;

* My name is: Fill in full name;

* Tax code: Enter your tax code;

* Year... I am eligible...: Fill in the year of authorization for personal income tax finalization.

* Square box: Select 01 of 3 boxes corresponding to your case as follows:

- If you only have income from 1 company or unit, select the first box;

- If you are transferred from an old company/unit to a new company/unit due to merger/consolidation/division/separation/conversion of business type, and these 2 companies/units in the same system, select the 2nd box;

- Final, if you have income from a place authorizing tax finalization and have current income from other places with an average monthly income of no more than 10 million VND/month, which has been deducted at source by the income paying unit and do not need to finalize tax on current income, then select box 3.

* Company/unit request: Clearly state the name of the company/unit (where tax finalization is authorized).

* (Tax code:.....): Enter the tax code of the company/unit name (where tax finalization is authorized).

* I make PIT declaration for the year .......... with the tax authority: Enter the year in which personal income tax payment authorization is needed.

* Date/month/year: Enter the date/month/year for authorization to pay personal income tax.

* Sign and clearly state your full name.

3. Deadlines for submission of tax declaration dossiers in Vietnam

Deadlines for submission of tax declaration dossiers according to Article 44 of the Law on Tax Administration 2019 is as follows:

- Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:

= For taxes declared monthly: the 20th of the month succeeding the month in which tax is incurred;

= For taxes declared quarterly: the last day of the first month of the succeeding quarter.

- For taxes declared annually:

= 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

= For annual personal income tax statements prepared by income earners: the last day of the 4th month from the end of the calendar year;

= 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.

- For declaration of taxes that are declared and paid upon incurrence: the 10th day from the day on which tax is incurred.

- For tax declaration dossiers upon shutdown, contract termination, business conversion or business re-arrangement: the 45th day from the occurrence of the event.

- The Government shall specify the deadlines for submission of statements of farming land levies, non-farming land levies; land levies; land rents, water surface rents; mineral extraction licensing fee; water resource extraction licensing fee; registration fee; licensing fees; other amounts payable to state budget in accordance with regulations of law on management and use of public property; multinational profit reports.

- Deadlines for submission of customs dossiers of exports and imports are specified by the Law on Customs.

- In case a taxpayer declares tax electronically on the last day of the time limit for declaration and the information portal of the tax authority is not functional, the taxpayer may submits the electronic declaration on the next day after the online portal is functional again.

Thus, no later than the last day of the 3rd month from the end of the calendar year or fiscal yearr for annual tax statement dossiers

Le Truong Quoc Dat

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