Guidelines for Filling Out the 2015 Personal Income Tax Finalization Declaration Form

13:06, 11/07/2024

The General Department of Taxation has just issued Official Dispatch 1022/TCT-TNCN dated March 15, 2016, providing guidance on the declaration of personal income tax (PIT) finalization returns for organizations that pay income from salaries and wages.

The organization that pays income from TLTC shall authorize employees (NLD) to make the final settlement in the case of restructuring the enterprise when declaring QTT TNCN and the authorization for NLD to implement it as follows:

- At item [36] of the QTT TNCN declaration form 05/KK-TNCN: declare the total amount of TNCN tax withheld for the entire income from TLTC paid at the unit, not including the TNCN tax withheld at other units where the NLD was transferred.

- At item [19] of Appendix 05-1/BK-TNCN: declare the total amount of TNCN tax withheld during the year for the NLD, including the TNCN tax withheld at the unit and the TNCN tax according to the tax withholding certificate at other units where the NLD was transferred.

For organizations using the tax declaration application of the tax sector, after declaring at item [19] on Appendix 05-1/BK-TNCN, the automatic support system will aggregate information from item [32] to item [36] on form 05/KK-TNCN.

Organizations authorized for QTT must re-determine item [36] on form 05/KK-TNCN to ensure it matches the total amount of TNCN tax withheld for the entire income from TLTC paid at the unit, not including the TNCN tax withheld at other units where the NLD was transferred.

More details can be found in Official Dispatch 1022/TCT-TNCN dated March 15, 2016.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn