Official Dispatch 369 of 2025 by trực tiếp bóng đá hôm nay Department of Vietnam: What are some notes on personal income trực tiếp bóng đá hôm nay finalization?
Official Dispatch 369 of 2025 by trực tiếp bóng đá hôm nay Department of Vietnam: What are some notes on personal income trực tiếp bóng đá hôm nay finalization?
On February 5, 2025, the Quang Ngai Provincial trực tiếp bóng đá hôm nay Department issued Official Dispatch 369/CTQNG-HKDCN regarding some notes on personal income trực tiếp bóng đá hôm nay (PIT) finalization.
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Specifically, in Official Dispatch 369 of 2025, the Quang Ngai Provincial trực tiếp bóng đá hôm nay Department requests agencies, organizations, enterprises, and individuals to note the following:
(1) Incorrect declaration of employees in the annex detailed schedule attached to the PIT finalization declaration form No. 05/QTT-TNCN
According to Clause 1, Article 25 ofCircular 111/2013/TT-BTC, for employees signing labor contracts from 03 months or more, the income-paying organization shall deduct PIT according to the progressive trực tiếp bóng đá hôm nay schedule. For individuals who do not sign labor contracts or sign contracts less than 3 months with a total income of 2 million VND/time or more, a deduction of 10% of the income shall be made before payment to the individual.
Therefore, the detailed declaration of individuals subject to trực tiếp bóng đá hôm nay on the trực tiếp bóng đá hôm nay finalization schedule is as follows:
- Annex 05-1/BK-QTT-TNCN: applies to individuals with long-term labor contracts of 3 months or more and are subject to personal income trực tiếp bóng đá hôm nay calculated by the progressive trực tiếp bóng đá hôm nay schedule.
- Annex 05-2/BK-QTT-TNCN: applies to individuals with short-term labor contracts under 3 months and are subject to personal income trực tiếp bóng đá hôm nay calculated by a flat trực tiếp bóng đá hôm nay rate.
In the case where an individual initially signs a probation contract under 3 months with a 10% deduction, and then signs a long-term contract from 3 months or more with a deduction according to the progressive trực tiếp bóng đá hôm nay schedule:
- If the employee authorizes the organization for finalization, the organization consolidates the income and trực tiếp bóng đá hôm nay deducted for that individual and declares it in Annex 05-1/BK-QTT-TNCN for the entire taxable income within the year (including both income deducted according to the progressive trực tiếp bóng đá hôm nay schedule and at the 10% flat trực tiếp bóng đá hôm nay rate).
- If the employee does not authorize finalization to the organization, the organization declares the income and taxes deducted for that individual in both Annex 05-1/BK-QTT-TNCN (taxable income deducted according to the progressive trực tiếp bóng đá hôm nay schedule) and Annex 05-2/BK-QTT-TNCN (income deducted at the 10% flat rate).
(2) Principle and deadline for family deduction registration for dependents
The principle and deadline for family deduction registration for dependents are executed according to the provisions in Clause 1, Article 9 ofCircular 111/2013/TT-BTCdated August 15, 2013, of the Ministry of Finance.
* Note:Particularly for other dependents according to the guidelines in subsection d.4, point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, they must meet the conditions as prescribed in clause 1, Article 9 ofCircular 111/2013/TT-BTC, and ensure the principle of obligation and rights of care as prescribed in Articles 71, 104, 105, and 106 of theLaw on Marriage and Family 2014.
(3) Authorization for finalization
- Correct identification of individuals authorized to finalize according to subsection d.2, point d, clause 6, Article 8 ofDecree 126/2020/ND-CP.
Resident individuals earning income from salaries and wages can authorize trực tiếp bóng đá hôm nay finalization to the income-paying organization or individual. Specifically:
+ Individuals with income from salaries and wages who sign a labor contract of 03 months or more at one place and are currently working there at the time the organization or individual pays income and performs trực tiếp bóng đá hôm nay finalization, including cases of not working full 12 months in the calendar year.
In case individuals are transferred employees from the old organization to a new one due to mergers, consolidation, division, separation, conversion of the business entity type, or if the old and new organizations are in the same system, individuals can authorize trực tiếp bóng đá hôm nay finalization to the new organization.
+ Individuals earning income from salaries and wages who sign a labor contract of 03 months or more at one place and are currently working there at the time the organization or individual performs trực tiếp bóng đá hôm nay finalization, including situations of not working full 12 months in the calendar year; Additionally, having side income at other places with an average monthly income during the year not exceeding 10 million VND and having had PIT deducted at a rate of 10% if there is no trực tiếp bóng đá hôm nay finalization request for this part of income.
- PIT finalization authorization in case of transfer: If the individual is an employee transferred from the old organization to the new organization due to the old organization’s merger, consolidation, division, separation, conversion of the business entity type or if the old and new organizations are in the same system, the new organization is responsible for trực tiếp bóng đá hôm nay finalization as authorized by the individual for the income part from the old organization and collect back the PIT withholding documents issued by the old organization to the employees (if any).
* Note: For organizations authorized for PIT finalization in case of transfers, on the PIT Finalization Declaration form 05/QTT-TNCN, checkbox [04] must be ticked, and on BK05-1, items [13] Taxable Income at the organization before transfer and item [23] Taxes withheld at the organization before the transfer must be completed with full information on taxable income and taxes withheld for these two indicators.
(4) Guidance and support for employees
- Individuals with income from salaries and wages from 02 or more places (excluding individuals transferred within the same organization or system) do not qualify for authorization for finalization to one single organization. The paying organization must inform its employees to self-finalize personal income trực tiếp bóng đá hôm nay from salaries and wages for individuals who must directly finalize taxes with the trực tiếp bóng đá hôm nay authorities because they have income from salaries and wages from 02 or more places conformably.
Coordinate with the trực tiếp bóng đá hôm nay office to support and encourage taxpayers to register, install, and use the eTax Mobile application, a personal electronic trực tiếp bóng đá hôm nay application of the General Department of Taxation, to check dependents’ information and suggest PIT finalization created automatically by the IT application system of the trực tiếp bóng đá hôm nay sector. The data aggregation and creation of the suggested trực tiếp bóng đá hôm nay return are automatically performed by the trực tiếp bóng đá hôm nay sector's IT application system immediately after the deadline for filing PIT finalization returns of the income-paying organization.
In cases where the employee does not authorize trực tiếp bóng đá hôm nay finalization to the paying organization, they can use the function“Create suggested form 02/QTT-TNCN”to finalize, and refund PIT directly with the trực tiếp bóng đá hôm nay offices.
Official Dispatch 369 of 2025 by trực tiếp bóng đá hôm nay Department of Vietnam: What are some notes on personal income trực tiếp bóng đá hôm nay finalization?(Image from the Internet)
What is the deadline for submittingthe trực tiếp bóng đá hôm nay finalization return in Vietnam?
Based on point a, point b clause 2 Article 44 of theLaw on trực tiếp bóng đá hôm nay Administration 2019, the deadlines for filing and submitting the PIT finalization return are as follows:
(1) For organizations paying income:The deadline for filing trực tiếp bóng đá hôm nay finalization returns is no later than the last day of the third month after the end of the calendar year.
(2) For individuals directly finalizing trực tiếp bóng đá hôm nay:The deadline for filing trực tiếp bóng đá hôm nay finalization returns is no later than the last day of the fourth month after the end of the calendar year.
In cases where individuals have trực tiếp bóng đá hôm nay refunds but submit trực tiếp bóng đá hôm nay finalization declarations late as per regulations, no penalties are applied to administrative violations for late trực tiếp bóng đá hôm nay finalization filings.
- If the trực tiếp bóng đá hôm nay finalization filing deadline coincides with a statutory holiday, the trực tiếp bóng đá hôm nay finalization filing deadline is considered the next working day following the holiday according to thetrực tiếp bóng đá.
How is the personal income trực tiếp bóng đá hôm nay refund handled for individuals who have authorized trực tiếp bóng đá hôm nay finalization to the employers in Vietnam?
According to clause 2 Article 28 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá hôm nay refunds are regulated as follows:
trực tiếp bóng đá hôm nay Refund
- Personal income trực tiếp bóng đá hôm nay refunds apply to individuals who have registered and have a trực tiếp bóng đá hôm nay code at the time of filing trực tiếp bóng đá hôm nay finalization returns.
2. For individuals who have authorized trực tiếp bóng đá hôm nay finalization to the organization or individual paying income to finalize instead, the individual’s trực tiếp bóng đá hôm nay refund is executed through the organization or individual paying income. The payers reconcile overpaid or underpaid taxes of individuals. After reconciliation, if there is an overpaid trực tiếp bóng đá hôm nay, it can be carried forward to the next period or refunded if requested.
- For individuals required to file directly with the trực tiếp bóng đá hôm nay authority, they may choose a trực tiếp bóng đá hôm nay refund or carry forward to the next period at the same trực tiếp bóng đá hôm nay authority.
- If individuals have PIT refunds arising but submit trực tiếp bóng đá hôm nay finalization returns late, according to regulations, no penalties apply for administrative violations for late trực tiếp bóng đá hôm nay finalization filings.
Thus, if individuals have authorized trực tiếp bóng đá hôm nay finalization to the organization or individual paying their income, the trực tiếp bóng đá hôm nay refund is conducted through the organization or individual paying income. Accordingly:
- The organization or individual paying income reconciles overpaid or underpaid taxes of individuals.
- After reconciliation, if there remains an overpaid trực tiếp bóng đá hôm nay, it will either be carried forward to the next period or refunded if requested.
