Procedures and Documentation for 2017 Personal Income Tax Finalization

1. Subjects Required to Finalize Personal Income Tax (PIT) Settlement

- Have additional tax payable- Have excess tax paid requiring tax refund or offset.

1. PIT Tax Declaration Dossier:

- Tax settlement declaration form Form No. 02/QTT-TNCN, Form No. 02-1BK-QTT-TNCN if registering for dependent deductions for family members (Circular 92/2015/TT-BTC).- Photocopies of documents proving the tax amounts withheld, provisionally paid during the year, and taxes paid abroad;- Photocopies of invoices or receipts proving contributions to charitable funds, humanitarian funds, and scholarship funds (if any).

In the case of individuals receiving income from International organizations, Embassies, Consulates, and income from abroad, documents proving the amount paid by the foreign paying entity or organization are required.

1. Place of Submitting Dossier

Tax Authorities (Tax Department or Tax Sub-department directly managing the income-paying organization)

- Individuals who have applied personal family circumstance deductions at any income-paying organization or individual must submit the tax settlement dossier at the tax authority directly managing that income-paying organization or individual.- In case individuals change their workplace and have the final income-paying organization applying family circumstance deduction for themselves, they must submit the tax settlement dossier at the tax authority managing the final income-paying organization.

Tax Department

- Individuals receiving income from International organizations, Embassies, Consulates.- Individuals receiving income from foreign organizations or individuals.

Tax Sub-department(Place of individual residence)*

- In cases where individuals have not applied personal family circumstance deduction at any income-paying organization or individual.- In cases where individuals do not sign labor contracts or sign labor contracts of less than 3 months, or sign service provision contracts with income at one or multiple places, and has had 10% tax withheld.- Individuals who have income from salaries or wages at one or multiple places during the year but, at the time of tax settlement, are not working at any income-paying organization or individual.- Individuals who changed their workplace and have the final income-paying organization not applying family circumstance deduction for themselves.

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