Dossier of declaration of PIT finalization in 2022

The personal income tax (PIT) finalization declaration dossier for 2022 is guided in Official Letter 883/TCT-DNNCN dated March 24, 2022 of the General Department of Taxation as follows:

Dossier of declaration of PIT finalization in 2022

Dossier of declaration of PIT finalization in 2022 (Illustration image)

1. For individuals who declare and finalize personal income tax directly with tax authorities

Dossier of PIT finalization include:

- Personal income tax finalization declaration form No. 02/QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC .

Form No. 02/QTT-TNCN

 

- Appendix to list of family circumstance-based deductions for dependents, form No. 02-1/BK-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC .

Form No. 02-1/BK-QTT-TNCN

 

- Copies (photocopies from the original) of documents proving the tax withheld, temporarily paid in the year, the rent paid overseas (if any).

In case the income paying organization does not issue tax withholding documents to individuals because the income paying organization has ceased to operate, the tax authority shall base on the tax branch's database to consider and process the final settlement dossier. Tax for individuals without tax withholding documents required.

In case income-paying organizations and individuals use electronic PIT withholding documents, the taxpayers shall use the copy of the electronic PIT withholding documents (the paper copies printed by the taxpayers and converted from original electronic PIT withholding documents sent to taxpayers by income-paying organizations or individuals).

- A copy of the tax withholding certificate (specifying which income tax return has been paid) issued by the income paying agency or a copy of the bank statement for the tax amount paid overseas, certified by the taxpayer. taxpayers in cases where, according to the provisions of foreign laws, foreign tax authorities do not issue certificates of paid tax amounts.

- Copies of invoices and vouchers evidencing contributions to charity funds, humanitarian funds, study promotion funds (if any).

- Documents proving the amount of money paid by the unit or organization paying income abroad in case the individual receives income from international organizations, Embassies, Consulates and receives income from foreign countries. outside.

- Dossier for registration of dependents as guided at Point a, Clause 3, Section III of Official Letter 883/TCT-DNNCN (if deduction is calculated for dependents at the time of tax finalization for dependents who have not yet registered). Dependent person).

2. For organizations and individuals paying income

The PIT finalization declaration file is as follows:

- The personal income tax declaration form No. 05/QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC .

Form No. 05/QTT-TNCN

 

- Appendix of a detailed list of individuals subject to tax according to the partial progressive schedule, form No. 05-1/BK-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC .

Form No. 05-1/BK-QTT-TNCN

 

- Appendix of a detailed list of individuals subject to tax at the full tax rate, form No. 05-2/BK-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC .

Form No. 05-2/BK-QTT-TNCN

- Appendix of detailed list of dependents for family deduction, form No. 05-3/BK-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC .

Form No. 05-3/BK-QTT-TNCN

 

3. In case the individual authorizes the organization to pay the final settlement income on behalf of the

In case the individual authorizes the organization to pay the income for settlement on his behalf, the individual shall make a Power of Attorney for personal income tax finalization from the tax period of 2021 according to form No. 08/UQ-QTT-TNCN attached to this Circular. according to Appendix II of Circular 80/2021/TT-BTC .

For details, see Official Dispatch 883/TCT-DNNCN issued on March 24, 2022.

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