Deadline for submission of declaration and finalization of PIT in 2022

The General Department of Taxation issued Official Letter 883/TCT-DNNCN dated March 24, 2022 guiding the finalization of personal income tax (PIT). Accordingly, the deadline for submitting the 2022 PIT finalization declaration is guided as follows:

Deadline for submission of declaration and finalization of PIT in 2022

Deadline for submission of PIT finalization declaration in 2022 (Artwork)

Pursuant to the provisions at Points a and b, Clause 2, Article 44 of the Law on Tax Administration No. 38/2019/QH14 of the National Assembly, the deadline for declaring and submitting PIT finalization documents is as follows:

- For income-paying organizations : The deadline for submitting tax finalization declarations is the last day of the third month from the end of the calendar year.

- For individuals who directly finalize tax : The deadline for submitting tax finalization dossiers is 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 will be applied for administrative violations in filing tax finalization overtime.

- In case the deadline for submitting tax finalization dossiers coincides with a prescribed holiday, the time limit for submitting tax finalization dossiers is the next working day of that holiday according to the provisions of the Civil Code.

After the tax authority has accepted the personal income tax finalization dossier, it will review and process the tax finalization declaration dossiers which have not been accounted on the IT application system of the tax branch; handle dossiers according to regulations without returning tax finalization dossiers if individuals do not request to adjust the finalization tax authorities.

Official Letter 883/TCT-DNNCN was issued on 24/3/2022.

See more Dossier of PIT finalization in 2022 HERE .

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