On February 15, 2024, the General Department of Taxation in Vietnam issued Official Dispatch 522/TCT-TTHT regarding the assistance of tax finalization in 2024.
Under the provisions of the Tax Administration Law 2019, in March and April 2024, enterprises, organizations, and individuals in Vietnam are obligated to submit the 2023 tax finalization dossier to tax authorities. To assist taxpayers in understanding policies, procedures, and methods for declaration and submission of annual tax finalization dossers, carrying out the procedures for paying the remaining tax or submitting tax refund claims conveniently, the General Department of Taxation in Vietnam requests that the Tax Departments in Vietnam to:
- Based on the characteristics of the groups of taxpayers under the management area, formulate the program to assist taxpayers during the peak months of tax finalization; announce the time, place, and assistance content on the Tax Department's website and through mass communication channels to ensure taxpayers are informed and can effectively access the assistance provided by the tax authority.
- Compile issues and obstacles that taxpayers have encountered recently to draft clear guidance documents, focusing on common errors that taxpayers might make when completing tax finalization procedures; post the guidance content on the Tax Department's website and the official social media accounts of the Tax Department.
Distribute guidance materials to taxpayers on implementing tax policies and administrative procedures in various formats to ensure that all taxpayer groups can access the Tax Department/Tax Sub-Department's guidance, understand the obligation to finalize taxes, and perform tax finalization procedures in accordance with the law.
Enhance dissemination, assistance, and guidance for individual taxpayers in creating electronic tax transaction accounts, submitting personal income tax finalization dossiers online, and using Etaxmobile application services to look up payable amounts and perform tax payment.
Coordinate with news agencies, radio stations, and television stations to inform about the deadlines, entities, and places for submitting PIT finalization dossiers to income payers and individuals required to finalize PIT directly with the tax authorities. This ensures taxpayers know and finalize taxes at the appropriate time, avoiding concentration on the last days of the finalization period.
More details can be found in Official Dispatch 522/TCT-TTHT issued on February 15, 2024.
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