There are guidelines for personal income tax finalization in 2022

Bao Ngoc

09:10, 29/03/2022

On March 24, 2022, the General Department of Taxation issued Official Letter 883/TCT-DNNCN guiding the finalization of personal income tax (PIT).

Accordingly, instructions for individuals to directly settle the settlement with the tax office are as follows:

- Residents who earn incomes from salaries or wages from two or more places but do not meet the conditions for authorization to finalize, must directly declare PIT finalization with tax authorities if there is additional tax to be paid. or have an overpaid tax amount to be refunded or offset in the next tax return period.

- Individuals present in Vietnam for less than 183 days in the first calendar year, but counting in 12 consecutive months from the first day of presence in Vietnam for 183 days or more, the first settlement year is 12 consecutive months from the first day of presence in Vietnam.

- Individuals who are foreigners ending their working contracts in Vietnam shall make tax finalization declarations with tax authorities before leaving the country.

If the tax declaration and finalization procedures have not been completed, authorize the income paying organization or another organization or individual to finalize the tax.

- Resident individuals who have incomes from salaries or wages paid from abroad that have not yet withheld tax in the year, they must settle directly with the tax authorities...

See details in Official Letter 883/TCT-DNNCN dated 24/3/2022.

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