xem bóng đá trực tiếp vtv2Who are exempt from PIT finalization in Vietnam in 2025?
Who must finalize personal income tax (PIT) directlyin Vietnam in 2025?
Pursuant to xem bóng đá trực tiếp vtv2 provisions in Subsection 1, Section 1 ofCông văn 883/TCT-DNNCN năm 2022 hướng dẫn, individuals required to directly finalize xem bóng đá trực tiếp vtv2 PIT 2025 with xem bóng đá trực tiếp vtv2 tax authorities include:
[1] Resident individuals with income from wages and salaries from two or more places that do not meet xem bóng đá trực tiếp vtv2 conditions for authorizing finalization as per regulations must directly declare PIT finalization with xem bóng đá trực tiếp vtv2 tax authorities if there is additional tax payable or if they have overpaid and seek a refund or offset for xem bóng đá trực tiếp vtv2 next tax declaration period.
[2] Individuals present in Vietnam for less than 183 days in xem bóng đá trực tiếp vtv2 first calendar year, but for 183 days or more in a continuous 12-month period from xem bóng đá trực tiếp vtv2 first day of presence in Vietnam, xem bóng đá trực tiếp vtv2 first finalization year is xem bóng đá trực tiếp vtv2 continuous 12-month period from xem bóng đá trực tiếp vtv2 first day present in Vietnam.
[3] Foreign individuals terminating their contracts in Vietnam must finalize their taxes with xem bóng đá trực tiếp vtv2 tax authorities before departing xem bóng đá trực tiếp vtv2 country. If individuals have not finalized taxes with xem bóng đá trực tiếp vtv2 tax authorities, they must authorize their income-paying organization or another organization or individual to finalize taxes according to xem bóng đá trực tiếp vtv2 regulations on tax finalization for individuals. If xem bóng đá trực tiếp vtv2 income-paying organization or another organization/individual receives xem bóng đá trực tiếp vtv2 authorization to finalize, they must bear responsibility for any additional PIT due or any refund of overpaid tax of xem bóng đá trực tiếp vtv2 individual.
[4] Resident individuals with income from wages and salaries paid from abroad and resident individuals with income from wages and salaries paid from International Organizations, Embassies, or Consulates that have not had tax withheld during xem bóng đá trực tiếp vtv2 year must finalize directly with xem bóng đá trực tiếp vtv2 tax authorities if there is additional tax payable or if they have overpaid and seek a refund or offset for xem bóng đá trực tiếp vtv2 next tax declaration period.
[5] Resident individuals with income from wages and salaries who are eligible for a tax reduction due to natural disasters, fires, accidents, or severe illnesses affecting their tax payment capability must not authorize organizations or individuals that pay their income to finalize on their behalf, and must directly declare finalization with xem bóng đá trực tiếp vtv2 tax authorities as per regulations.
Who are exempt fromPIT finalization in Vietnam in2025?
Who are exempt fromPIT finalization in Vietnam in 2025?
According to xem bóng đá trực tiếp vtv2 provisions in Subsection 1, Section 2 ofCông văn 883/TCT-DNNCN năm 2022 hướng dẫn, individuals with income from wages and salaries under xem bóng đá trực tiếp vtv2 following circumstances are not required to finalize PIT 2025:
- Individuals with PIT due after finalization of 50,000 VND or less per year. These individuals are exempted from xem bóng đá trực tiếp vtv2 tax in this case, self-assess xem bóng đá trực tiếp vtv2 exempted tax amount, are not required to submit PIT finalization dossiers, and do not need to submit exemption dossiers. For finalization periods from 2019 and earlier that were finalized before xem bóng đá trực tiếp vtv2 effective date ofNghị định 126/2020/NĐ-CP, no retroactive adjustments are made;
- Individuals with PIT payable less than xem bóng đá trực tiếp vtv2 tax temporarily paid and do not request a refund or offset for xem bóng đá trực tiếp vtv2 next tax declaration period;
- Individuals with income from wages and salaries with a labor contract of 3 months or more with a unit, and concurrent irregular income from other places with a monthly average not exceeding 10 million VND which has been withheld for PIT at xem bóng đá trực tiếp vtv2 rate of 10%, if not requesting, do not need to finalize tax for this portion of income;
- Individuals for whom employers purchase life insurance (excluding voluntary pension), and other non-compulsory insurances with an accumulated insurance premium which xem bóng đá trực tiếp vtv2 employer or insurer has deducted PIT at xem bóng đá trực tiếp vtv2 rate of 10% on xem bóng đá trực tiếp vtv2 premium amount correlating to xem bóng đá trực tiếp vtv2 part purchased or contributed by xem bóng đá trực tiếp vtv2 employer do not need to finalize PIT for this income portion.
Who is authorized to finalize PIT in Vietnam in 2025?
Pursuant to xem bóng đá trực tiếp vtv2 provisions in Subsection 3, Section 1 ofCông văn 883/TCT-DNNCN năm 2022 hướng dẫn, resident individuals with income from wages and salaries authorize their PIT finalization to xem bóng đá trực tiếp vtv2 organization or individual paying their income. Specifically:
[1] Individuals with income from wages and salaries with a labor contract of 3 months or more at one place and are actually working there at xem bóng đá trực tiếp vtv2 time xem bóng đá trực tiếp vtv2 organization or individual paying income finalizes taxes, even if not working for a full 12 months in xem bóng đá trực tiếp vtv2 calendar year.
If an individual is an employee transferred from an old organization to a new one due to merger, consolidation, division, separation, conversion of corporate type, or if xem bóng đá trực tiếp vtv2 old and new organizations are within xem bóng đá trực tiếp vtv2 same system, xem bóng đá trực tiếp vtv2 individual may authorize tax finalization to xem bóng đá trực tiếp vtv2 new organization.
[2] Individuals with income from wages and salaries with a labor contract of 3 months or more at one place and are actually working there at xem bóng đá trực tiếp vtv2 time xem bóng đá trực tiếp vtv2 organization or individual paying income finalizes taxes, even if not working for a full 12 months in xem bóng đá trực tiếp vtv2 calendar year; concurrently having irregular income from other places with a monthly average not exceeding 10 million VND which has been subjected to PIT withholding at xem bóng đá trực tiếp vtv2 rate of 10%, if not requesting to finalize tax for this income portion.
[3] After an individual has authorized tax finalization, if xem bóng đá trực tiếp vtv2 income-paying organization has finalized taxes for xem bóng đá trực tiếp vtv2 individual, and it is later discovered that xem bóng đá trực tiếp vtv2 individual needs to directly finalize taxes with xem bóng đá trực tiếp vtv2 tax authorities, xem bóng đá trực tiếp vtv2 income-paying organization will not adjust xem bóng đá trực tiếp vtv2 PIT finalization of xem bóng đá trực tiếp vtv2 organization, only issue a tax withholding certificate to xem bóng đá trực tiếp vtv2 individual according to xem bóng đá trực tiếp vtv2 finalization amount and note xem bóng đá trực tiếp vtv2 following at xem bóng đá trực tiếp vtv2 bottom left corner of xem bóng đá trực tiếp vtv2 tax withholding certificate for xem bóng đá trực tiếp vtv2 individual to directly finalize taxes with xem bóng đá trực tiếp vtv2 tax authorities:
"Company ... has finalized PIT on behalf of Mr./Ms. ... (as per authorization) at line (serial number) ... of Appendix Schedule 05-1/BK-TNCN"
If xem bóng đá trực tiếp vtv2 organization or individual paying xem bóng đá trực tiếp vtv2 income uses electronic PIT withholding certificates, xem bóng đá trực tiếp vtv2 printed conversion from xem bóng đá trực tiếp vtv2 original electronic PIT withholding certificate should be annotated with xem bóng đá trực tiếp vtv2 above content and provided to xem bóng đá trực tiếp vtv2 taxpayer.
