When does an individual prepare vtv5 trực tiếp bóng đá hôm nay personal income tax statement himself/herself in Vietnam in 2025?
When does an individual prepare vtv5 trực tiếp bóng đá hôm nay personal income tax statement himself/herself in Vietnam in 2025?
Based on point d.3, clause 6, Article 8 ofDecree 126/2020/ND-CP, subsection 1, Section 1 of Official Dispatch 154/CTSTR-KK of 2025 by Soc Trang Provincial Tax DepartmentDownload, resident individuals earning income from wages and salaries are required to directly finalize PIT with vtv5 trực tiếp bóng đá hôm nay tax authorities in vtv5 trực tiếp bóng đá hôm nay following cases:
Case 1: There is additional tax payable or tax overpaid requesting a refund or offsetting in vtv5 trực tiếp bóng đá hôm nay next tax declaration, except in vtv5 trực tiếp bóng đá hôm nay following circumstances:
- Individuals have additional tax payable of 50,000 VND or less after finalizing each year;
- Individuals have tax payable less than vtv5 trực tiếp bóng đá hôm nay tax already prepaid without requesting a tax refund or offsetting to vtv5 trực tiếp bóng đá hôm nay next tax period;
- Individuals with income from wages and salaries under a labor contract of 3 months or longer at one entity, also receiving peripheral income from other places averaging not more than 10 million VND per month during vtv5 trực tiếp bóng đá hôm nay year and already subjected to PIT withholding at a rate of 10%, without vtv5 trực tiếp bóng đá hôm nay need for tax finalization on this income, if not requested;
- Individuals whose employers purchase life insurance (excluding voluntary pension insurance), or other non-mandatory insurance with accumulative premiums, where vtv5 trực tiếp bóng đá hôm nay employer or insurer has deducted PIT at a rate of 10% on vtv5 trực tiếp bóng đá hôm nay premium amount proportionate to vtv5 trực tiếp bóng đá hôm nay part purchased or contributed by vtv5 trực tiếp bóng đá hôm nay employer, are not required to finalize PIT on this income.
Case 2: Individuals present in Vietnam for less than 183 days within vtv5 trực tiếp bóng đá hôm nay first calendar year, but 183 days or more within vtv5 trực tiếp bóng đá hôm nay 12 consecutive months starting from vtv5 trực tiếp bóng đá hôm nay first day of presence in Vietnam.
Case 3: Foreign individuals completing their work contracts in Vietnam are required to finalize taxes with vtv5 trực tiếp bóng đá hôm nay tax authorities before exit. Should vtv5 trực tiếp bóng đá hôm nay individual not complete tax finalization procedures with tax authorities, they must authorize vtv5 trực tiếp bóng đá hôm nay income-paying organization or other organization, individual for tax finalization as per regulations concerning individual tax finalization. If vtv5 trực tiếp bóng đá hôm nay income-paying organization or other organization, individual receives authorization for tax finalization, they must be responsible for any additional PIT payable or refund excess tax paid for vtv5 trực tiếp bóng đá hôm nay individual.
Case 4: Resident individuals whose income from wages, salaries also qualify for tax reductions due to natural disasters, fires, accidents, or serious illnesses affecting their tax payment ability must not authorize organizations, entities paying income for tax finalization on their behalf but must directly finalize taxes with tax authorities as required.
When does an individual prepare vtv5 trực tiếp bóng đá hôm nay personal income tax statement himself/herself in Vietnam in 2025?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What is vtv5 trực tiếp bóng đá hôm nay deadline for submitting PIT statements for individual preparing vtv5 trực tiếp bóng đá hôm nay PIT statement himself/herselfin Vietnam in 2025?
Based on Article 44 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019stipulating vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers as follows:
Deadline for Submitting Tax Declaration Dossiers
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- vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers for taxes calculated annually is stipulated as follows:
a) No later than vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay 3rd month following vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax statements; no later than vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay first month of vtv5 trực tiếp bóng đá hôm nay new calendar year or fiscal year for annual tax declaration dossiers;
b) No later than vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay 4th month following vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay calendar year for individual PIT statements directly submitted by individuals;
c) No later than December 15 of vtv5 trực tiếp bóng đá hôm nay preceding year for tax package declaration dossiers of business households, individuals paying tax under vtv5 trực tiếp bóng đá hôm nay package method; in case of new business households, individual businesses, no later than 10 days from vtv5 trực tiếp bóng đá hôm nay starting date of business.
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According to vtv5 trực tiếp bóng đá hôm nay above regulations, vtv5 trực tiếp bóng đá hôm nay deadline for submitting PIT statements for individual preparing vtv5 trực tiếp bóng đá hôm nay personal income tax statement himself/herself is no later than vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay 4th month following vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay calendar year, which is April 30, 2025.
Additionally, pursuant to Article 86 ofCircular 80/2021/TT-BTC, which provides:
Deadline for Submitting Tax Declarations and Tax Payment Deadlines
vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declarations is carried out as per clauses 1, 2, 3, 4, 5 of Article 44 Law on Tax Administration and Article 10 of Decree 126/2020/ND-CP. vtv5 trực tiếp bóng đá hôm nay tax payment deadline is carried out as per clauses 1, 2, 3 of Article 55 Law on Tax Administration and Article 18 of Decree 126/2020/ND-CP. If vtv5 trực tiếp bóng đá hôm nay deadline for tax declaration submission, tax payment coincides with a public holiday, vtv5 trực tiếp bóng đá hôm nay deadline is considered vtv5 trực tiếp bóng đá hôm nay next working day following vtv5 trực tiếp bóng đá hôm nay holiday as stipulated in vtv5 trực tiếp bóng đá hôm nay Civil Code.
Since April 30, 2024, and May 1, 2025, are public holidays according toThông báo 6150/TB-BLĐTBXH năm(holiday schedule April 30 and May 1, 2025, for officials and public employees from April 30, 2025, to May 4, 2025 (from Wednesday to Sunday, a total of 05 continuous days)
Therefore,vtv5 trực tiếp bóng đá hôm nay deadline for submitting PIT statements for individual preparing vtv5 trực tiếp bóng đá hôm nay personal income tax statement himself/herself is postponed to vtv5 trực tiếp bóng đá hôm nay next working day, which is May 5, 2025.
If vtv5 trực tiếp bóng đá hôm nay individual who prepare vtv5 trực tiếp bóng đá hôm nay personal income tax statement himself/herself has refundable tax, shall vtv5 trực tiếp bóng đá hôm nay administrative penalties be imposed for late submission?
Based on clause 2, Article 141 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019stipulating:
Violation of Tax Procedures
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- Administrative penalties for tax management will not apply to violations of tax procedures in vtv5 trực tiếp bóng đá hôm nay following cases:
a) Taxpayers are granted an extension for tax declaration submission;
b) Individuals directly finalizing PIT who submit their PIT statements late and have a tax refund occurring;
c) Business households, individual businesses subjected to tax determination under Article 51 of this Law.
- vtv5 trực tiếp bóng đá hôm nay Government of Vietnam shall detail this Article.
Therefore, individuals finalizing PIT directly who submit their PIT statements late but experience a tax refund occurrence are not subject to administrative penalties concerning tax management.
