The General Department of Taxation’s notes on determination of places for submitting PIT refund claims in Vietnam

The General Department of Taxation’s notes on determination of places for submitting PIT refund claims in Vietnam

The General Department of Taxation requests that Tax Departments pay attention to determination of places for submitting PIT refund claims

For individuals who application their personal income tax (PIT) returns directly with tax authorities, as stipulated in point b.2, clause 8, Article 1 of Decree No. 126/2020/ND-CP of the Government dated October 19, 2020, the following places are designated for submitting their PIT returns:

In case a resident individual has salary or wage income subject to payment deduction at source from two or more places, submit the tax finalization declaration dossier as follows:

+ He/she shall apply the PIT return with the tax authority that oversees the employer from which he/she has claimed a personal exemption.

If he/she changes his/her working place and he/she has claimed a personal exemption from the final employer, he/she shall apply the PIT return with the tax authority that oversees that final employer.

If he/she changes his/her working place and he/she has not claimed a personal exemption from the final employer, he/she shall apply the PIT return with the tax authority where he/she resides.

If he/she has not claimed a personal exemption from any employer, he/she shall apply the PIT return with the tax authority where he/she resides.

+ In case the resident individual does not sign a employment contract, sign a employment contract for less than 03 months, or sign a contract to provide services with income at one or more places with 10% deducted, then submit a tax finalization declaration at the tax agency where the individual resides.

+  If a resident individual has been paid income by at least one employer in a year, but he/she is unemployed on the tax return submission date, he/she shall apply the PIT return with the tax authority where he/she resides.

More details can be found in Official Dispatch 4172/TCT-DNNCN, issued on September 20, 2023.

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