What is vtv5 trực tiếp bóng đá hôm nay latest PIT declaration authorization form in Vietnam in 2025? What are cases of PIT declaration authorization in Vietnam?

What is vtv5 trực tiếp bóng đá hôm nay latest PIT declaration authorization formin Vietnam in 2025?

vtv5 trực tiếp bóng đá hôm nay latest Personal Income Tax (PIT) declaration authorization form for 2025 in use is Form No. 08/UQ-QTT-TNCN Appendix 2, issued in conjunction withCircular 80/2021/TT-BTC.

vtv5 trực tiếp bóng đá hôm nay latest PIT declaration authorization form for 2025 is as follows:

Download vtv5 trực tiếp bóng đá hôm nay latest PIT declaration authorization form for 2025...Download

What is vtv5 trực tiếp bóng đá hôm nay latest PIT declaration authorization form in Vietnam in 2025?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What are cases of PIT declaration authorizationin Vietnam?

According to vtv5 trực tiếp bóng đá hôm nay regulations at Section d.2 Point d Clause 6 Article 8 ofDecree 126/2020/ND-CPand guided by vtv5 trực tiếp bóng đá hôm nay Tax Department of Soc Trang Province in Section 3 of Official Dispatch 154/CTSTR-KK...Download, individuals can authorize PIT finalization to organizations, individuals paying income in vtv5 trực tiếp bóng đá hôm nay following scenarios:

- Individuals with income from salaries, wages with employment contracts of 3 months or more at one place and actually working there at vtv5 trực tiếp bóng đá hôm nay time vtv5 trực tiếp bóng đá hôm nay income-paying organization or individual conducts PIT finalization, including cases where they haven't worked for a full 12 months in vtv5 trực tiếp bóng đá hôm nay calendar year. If individuals are employees transferred from vtv5 trực tiếp bóng đá hôm nay old organization to vtv5 trực tiếp bóng đá hôm nay new organization due to merger, consolidation, division, or change of enterprise type or if vtv5 trực tiếp bóng đá hôm nay old and new organizations are in vtv5 trực tiếp bóng đá hôm nay same system, vtv5 trực tiếp bóng đá hôm nay individuals can authorize PIT finalization to vtv5 trực tiếp bóng đá hôm nay new organization.

- Individuals with income from salaries, wages with employment contracts of 3 months or more at one place and actually working there at vtv5 trực tiếp bóng đá hôm nay time vtv5 trực tiếp bóng đá hôm nay income-paying organization or individual conducts PIT finalization, including cases where they haven't worked for a full 12 months in vtv5 trực tiếp bóng đá hôm nay calendar year; and have irregular income elsewhere averaging less than 10 million VND monthly for vtv5 trực tiếp bóng đá hôm nay year and have been subject to PIT withholding at a 10% rate if there's no PIT finalization request for this income portion.

Note: In case individuals with income from salaries, wages hold employment contracts of 3 months or more at one unit, and at vtv5 trực tiếp bóng đá hôm nay same time have irregular income not yet subject to tax withholding or insufficient tax withholding (including cases below taxation threshold and those reaching vtv5 trực tiếp bóng đá hôm nay threshold but not withheld), they cannot authorize organizations or individuals paying income to conduct PIT finalization on their behalf.

- Foreign individuals terminating their employment contracts in Vietnam without completing PIT finalization procedures with tax authorities must authorize vtv5 trực tiếp bóng đá hôm nay income-paying organization or another individual or organization for PIT finalization according to PIT regulations for individuals. If vtv5 trực tiếp bóng đá hôm nay income-paying organization or another individual or organization receives vtv5 trực tiếp bóng đá hôm nay authorization for finalization, they are responsible for any additional PIT payable or refund of overpaid tax for vtv5 trực tiếp bóng đá hôm nay individuals.

What does a PIT declaration authorizationinclude?

Based on Article 43 ofTax Administration Law 2019andCircular 80/2021/TT-BTC, which regulate vtv5 trực tiếp bóng đá hôm nay PIT finalization dossier, and in addition to Subsection 1 Section 4 ofOfficial Dispatch 13762/CTHN-HKDCNin 2023 by Ha Noi Tax Department, which also provides guidance for PIT finalization as follows:

(1) For individuals finalizing PIT directly with tax authorities, vtv5 trực tiếp bóng đá hôm nay PIT finalization dossier includes:

- Personal Income Tax Finalization Declaration Form No. 02/QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.

- Appendix of Family Circumstance Deduction Declaration for dependents Form No. 02-1/BK-QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.

- Photocopies (photographs of originals) of certificates proving vtv5 trực tiếp bóng đá hôm nay tax withheld, temporarily paid for vtv5 trực tiếp bóng đá hôm nay year, tax paid overseas (if any). If vtv5 trực tiếp bóng đá hôm nay income-paying organization ceases operations and doesn't issue a tax deduction certificate to individuals, vtv5 trực tiếp bóng đá hôm nay tax authority will base on tax sector data to consider PIT finalization for individuals without requiring tax deduction certificates.

In cases where organizations or individuals paying income use electronic tax deduction certificates, vtv5 trực tiếp bóng đá hôm nay taxpayer uses a paper representation of vtv5 trực tiếp bóng đá hôm nay electronic tax deduction certificate (a paper version printed by vtv5 trực tiếp bóng đá hôm nay taxpayer converted from vtv5 trực tiếp bóng đá hôm nay original e-tax deduction certificate sent by vtv5 trực tiếp bóng đá hôm nay income-paying organization/individual).

- Photocopy of vtv5 trực tiếp bóng đá hôm nay Tax Deduction Certificate (clearly stating vtv5 trực tiếp bóng đá hôm nay tax declared on which income tax return) by vtv5 trực tiếp bóng đá hôm nay income-paying organization, or a Bank's document copy for tax paid overseas certified by vtv5 trực tiếp bóng đá hôm nay taxpayer in cases where, according to foreign law, vtv5 trực tiếp bóng đá hôm nay foreign tax authority doesn't issue a tax payment certificate.

- Photocopies of invoices and documents proving contributions to charitable, humanitarian, educational funds (if any).

- Documentation proving vtv5 trực tiếp bóng đá hôm nay amounts paid by foreign income-paying organizations in cases where individuals receive income from international organizations, embassies, consulates, and from abroad.

- Dependent registration documents as regulated in Point g, Clause 1, Article 9 ofCircular 111/2013/TT-BTCas amended by Article 1 ofThông tư 79/2022/TT-BTC(if claiming deductions for dependents at vtv5 trực tiếp bóng đá hôm nay finalization time for dependents not yet registered).

(2) For organizations, individuals paying income, vtv5 trực tiếp bóng đá hôm nay PIT finalization dossier includes:

- Personal Income Tax Finalization Declaration Form No. 05/QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.

- Appendix of detailed declaration for individuals calculating tax on a progressive basis Form No. 05-1/BK-QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.

- Appendix of detailed declaration for individuals calculating tax on a flat rate Form No. 05-2/BK-QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.

- Appendix of detailed declaration of dependents with family circumstance deduction Form No. 05-3/BK-QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.

(3) In cases where individuals authorize vtv5 trực tiếp bóng đá hôm nay income-paying organization to finalize tax on their behalf,individuals must prepare a PIT declaration authorization form for vtv5 trực tiếp bóng đá hôm nay tax period 2024 according to Form No. 08/UQ-QTT-TNCN issued with Appendix 2Circular 80/2021/TT-BTCdated September 29, 2021, by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.