New instructions: Where to file the PIT finalization declaration in 2022?

In Official Letter 883/TCT-DNNCN dated March 24, 2022, the General Department of Taxation guides the place to submit the personal income tax (PIT) finalization declaration as follows:

New instructions: Where to file the PIT finalization declaration in 2022?

New instructions: Where to file the PIT finalization declaration in 2022? (Illustration)

The place to submit the personal income tax finalization dossier must comply with the specific instructions in Clause 8, Article 11 of Decree 126/2020/ND-CP . In case an individual declares and submits a PIT finalization declaration at the website https://canhan.gdt.gov.vn, the system has a function to assist in determining the finalization tax authority based on information related to the tax liability. tax incurred in the year declared by the individual.

Accordingly, the place to submit the personal income tax finalization dossier is determined as follows:

** For income-paying organizations : submit PIT finalization declaration dossiers to tax offices directly managing such income-paying organizations.

** For individuals who directly settle with tax authorities:

- Residents who earn salary and wages in one place and are eligible to self-declare tax in the year, shall submit tax finalization declaration dossiers at the tax office where the individual directly declares tax in the year as prescribed at Point a. a Clause 8, Article 11 of Decree 126/2020/ND-CP. 

In case an individual earns salary or wages at two or more places, including the case where he has both income directly declared and deducted by the paying organization, he/she shall submit a dossier of application. declare tax finalization at the tax office where the largest source of income in the year. In case the largest source of income cannot be determined in the year, the individual shall choose the place to submit the finalization dossier at the tax agency directly managing the paying organization or the place where the individual resides.

- Residents who earn salary or wages that are eligible for withholding at source from two or more places, shall submit a tax finalization declaration as follows:

+ Individuals who have calculated deductions for their family circumstances at any income-paying organization or individual shall submit a tax finalization declaration dossier at the tax agency directly managing such income-paying organization or individual.

In case an individual changes his/her workplace and at an organization or individual that pays his/her final income with deduction for family circumstances, he/she shall submit a tax finalization declaration at the tax authority managing the organization or individual. pay final income.

In case the individual changes the place of work and at the organization or individual that pays the final income without deduction for family circumstances, a tax finalization declaration shall be submitted at the tax office where the individual resides.

If the individual has not yet calculated the deduction for his/her family circumstances at any income-paying organization or individual, a tax finalization declaration shall be submitted at the tax office where the individual resides.

+ In case the resident does not sign a labor contract, or signs a labor contract of less than 3 months, or signs a service provision contract with income at one place or many places where 10% has been deducted, the application shall be submitted. Tax finalization declaration at the tax office where the individual resides.

+ Individuals who reside during the year and earn incomes from salaries or wages at one place or many places but at the time of settlement do not work at any income-paying organizations or individuals, the place of submission of tax finalization declaration dossiers is the tax office where the individual resides.

- Resident individuals with salary and wages that are directly subject to PIT finalization with tax authorities and have a dossier of request for tax reduction due to natural disasters, fires, accidents or fatal diseases, the place of submission of dossiers Tax finalization is the tax agency where individuals submit tax reduction dossiers.

Tax agencies handling tax reduction dossiers are responsible for handling tax finalization dossiers according to regulations.

See more records of PIT finalization in 2022 HERE .

Jewel

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