Who is required to finalize personal income tax in Vietnam for 2025? What is xoilac tv trực tiếp bóng đá hôm nay deadline for submitting xoilac tv trực tiếp bóng đá hôm nay 2025 PIT finalization declaration in Vietnam?
Who is required to finalize personal income tax in Vietnam for 2025?
Pursuant to Point d Clause 6 Article 8 ofDecree 126/2020/ND-CPand according to xoilac tv trực tiếp bóng đá hôm nay guidelines of xoilac tv trực tiếp bóng đá hôm nay Soc Trang Province Tax Department in Section 1 of Official Dispatch 154/CTSTR-KK ...Download, regulations on entities required to finalize PIT are as follows:
(1) For individuals directly finalizing taxes with xoilac tv trực tiếp bóng đá hôm nay Tax Authority
- Resident individuals with income from salaries or wages from two or more sources who do not meet xoilac tv trực tiếp bóng đá hôm nay conditions for authorized finalization must directly declare PIT finalization with xoilac tv trực tiếp bóng đá hôm nay tax authority if there are additional taxes owed or if excess taxes previously paid are requested for refund or offset to xoilac tv trực tiếp bóng đá hôm nay next tax declaration period.
- Resident individuals who are foreign nationals ending their working contracts in Vietnam must declare PIT finalization with xoilac tv trực tiếp bóng đá hôm nay tax authority before exiting xoilac tv trực tiếp bóng đá hôm nay country.
- Resident individuals with income from salaries or wages paid from abroad and resident individuals with income from salaries or wages paid from International Organizations, Embassies, Consulates where tax has not been deducted during xoilac tv trực tiếp bóng đá hôm nay year must personally finalize directly with xoilac tv trực tiếp bóng đá hôm nay tax authority.
- Resident individuals with income from salaries or wages who are subject to tax reduction due to natural disasters, fires, accidents, or severe illnesses affecting tax payment capacity must not authorize xoilac tv trực tiếp bóng đá hôm nay income-paying organizations or individuals to declare on their behalf but must personally declare finalization with xoilac tv trực tiếp bóng đá hôm nay tax authority as regulated.
Note: Individuals residing in Vietnam for less than 183 days in xoilac tv trực tiếp bóng đá hôm nay first calendar year, but for 183 days or more in a continuous 12-month period from xoilac tv trực tiếp bóng đá hôm nay first day of presence in Vietnam, will have their first finalization period considered as 12 continuous months from xoilac tv trực tiếp bóng đá hôm nay first day of presence in Vietnam.
(2) Organizations and Individuals Providing Salaries or Wages
- Organizations and individuals providing income from salaries or wages are responsible for declaring PIT finalizations regardless of whether or not tax deduction occurs and for declaring PIT finalizations on behalf of individuals who have authorized them.
In cases where individuals authorize PIT finalization to xoilac tv trực tiếp bóng đá hôm nay organization and have additional payable tax amounts after finalization of 50,000 VND or less, which are exempt, xoilac tv trực tiếp bóng đá hôm nay income-paying organization must still declare xoilac tv trực tiếp bóng đá hôm nay individual's income information in xoilac tv trực tiếp bóng đá hôm nay PIT declaration file and not aggregate additional payable tax amounts after finalization of 50,000 VND or less.
- In cases where an employee is transferred from an old organization to a new one due to merger, consolidation, division, separation, change of business type, or where xoilac tv trực tiếp bóng đá hôm nay old and new organizations are in xoilac tv trực tiếp bóng đá hôm nay same system, xoilac tv trực tiếp bóng đá hôm nay new organization is responsible for PIT finalization authorized by xoilac tv trực tiếp bóng đá hôm nay individual for both xoilac tv trực tiếp bóng đá hôm nay income paid by xoilac tv trực tiếp bóng đá hôm nay old organization and for collecting tax deduction documents issued by xoilac tv trực tiếp bóng đá hôm nay old income paying organization to xoilac tv trực tiếp bóng đá hôm nay employee (if applicable).
- In cases where xoilac tv trực tiếp bóng đá hôm nay organization or individual providing income is dissolved, bankrupt, terminated, contracts concluded, or reorganized, they must declare PIT finalization up to xoilac tv trực tiếp bóng đá hôm nay point of dissolution, bankruptcy, termination of operations, or reorganization. In cases of conversion of business type (excludes state enterprises transformed into joint-stock companies), where xoilac tv trực tiếp bóng đá hôm nay converted business inherits all tax obligations of xoilac tv trực tiếp bóng đá hôm nay converted business, PIT finalization declaration up to xoilac tv trực tiếp bóng đá hôm nay point of decision on business conversion is not required, and xoilac tv trực tiếp bóng đá hôm nay business declares finalization at xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay year.
Who is required tofinalize personal income tax in Vietnamfor 2025?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What is xoilac tv trực tiếp bóng đá hôm nay deadline for submitting xoilac tv trực tiếp bóng đá hôm nay 2025 PIT finalizationdeclaration in Vietnam?
Pursuant to Points a, b Clause 2 Article 44 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019, xoilac tv trực tiếp bóng đá hôm nay deadline for submitting PIT finalization declaration is as follows:
(1) For individuals directly finalizing taxes:xoilac tv trực tiếp bóng đá hôm nay deadline for submitting xoilac tv trực tiếp bóng đá hôm nay tax finalization declaration is xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay 4th month from xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay calendar year.
In cases where xoilac tv trực tiếp bóng đá hôm nay individual must refund PIT but delays xoilac tv trực tiếp bóng đá hôm nay submission of xoilac tv trực tiếp bóng đá hôm nay tax finalization declaration, administrative penalties for late tax finalization declaration submissions are not applied.
- In xoilac tv trực tiếp bóng đá hôm nay event xoilac tv trực tiếp bóng đá hôm nay tax finalization submission deadline coincides with official holidays, xoilac tv trực tiếp bóng đá hôm nay deadline is considered xoilac tv trực tiếp bóng đá hôm nay next working day following xoilac tv trực tiếp bóng đá hôm nay holiday according to xoilac tv trực tiếp bóng đá hôm naytrực tiếp bóng đá
(2) For Income-Paying Organizations:xoilac tv trực tiếp bóng đá hôm nay deadline for submitting xoilac tv trực tiếp bóng đá hôm nay tax finalization is xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay third month from xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay calendar year.
Vietnam: What does xoilac tv trực tiếp bóng đá hôm nay 2025 PIT finalizationdeclaration Include?
According to Article 43 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019andCircular 80/2021/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay PIT finalization declaration is outlined as follows. Furthermore, according to Subsection 1 Section 4 ofOfficial Dispatch 13762/CTHN-HKDCNin 2023 by xoilac tv trực tiếp bóng đá hôm nay Hanoi Tax Department, guidelines for PIT finalization are as follows:
(1) For individuals declaring PIT finalizations directly with tax authorities, xoilac tv trực tiếp bóng đá hôm nay PIT declaration file includes:
+ Personal Income Tax finalization Declaration Form No. 02/QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTCdated September 29, 2021, by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.
+ Family Circumstance Reduction Declaration Appendix No. 02-1/BK-QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTCdated September 29, 2021, by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.
+ Photocopy (copy from original) of documents proving tax deductions, provisional payments during xoilac tv trực tiếp bóng đá hôm nay year, and taxes paid abroad (if any). In cases where xoilac tv trực tiếp bóng đá hôm nay income-paying organization does not issue tax deduction documents to individuals because xoilac tv trực tiếp bóng đá hôm nay income payer has ceased operations, xoilac tv trực tiếp bóng đá hôm nay tax authority will base finalization verification on xoilac tv trực tiếp bóng đá hôm nay tax sector's dataset, not requiring tax deduction documents.
If xoilac tv trực tiếp bóng đá hôm nay income-paying organization or individual uses electronic PIT deduction documents, xoilac tv trực tiếp bóng đá hôm nay taxpayer will use xoilac tv trực tiếp bóng đá hôm nay printed version of xoilac tv trực tiếp bóng đá hôm nay electronic PIT deduction document (a paper printout by xoilac tv trực tiếp bóng đá hôm nay taxpayer converted from xoilac tv trực tiếp bóng đá hôm nay original electronic PIT deduction document sent by xoilac tv trực tiếp bóng đá hôm nay income-paying organization to xoilac tv trực tiếp bóng đá hôm nay taxpayer).
+ A copy of xoilac tv trực tiếp bóng đá hôm nay Tax Deduction Certificate (specifying which tax declaration xoilac tv trực tiếp bóng đá hôm nay tax was paid under) provided by xoilac tv trực tiếp bóng đá hôm nay income payer, or a copy of xoilac tv trực tiếp bóng đá hôm nay bank document for taxes paid abroad with taxpayer affirmation in cases where foreign law or tax authorities do not provide tax payment certificates.
+ Copies of invoices and documents proving contributions to charity funds, humanitarian funds, or scholarship funds (if applicable).
+ Documents proving amounts paid by foreign income-paying organizations, in cases where individuals receive income from international organizations, embassies, consulates, and income from abroad.
+ Dependent registration dossier as prescribed at Point g Clause 1 Article 9 ofCircular 111/2013/TT-BTCamended by Article 1 ofThông tư 79/2022/TT-BTC(if applying deductions for dependents at xoilac tv trực tiếp bóng đá hôm nay time of tax finalization for unregistered dependents).
(2) For organizations and individuals declaring income, xoilac tv trực tiếp bóng đá hôm nay PIT finalization declaration includes:
+ Personal Income Tax finalization Declaration Form No. 05/QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTCdated September 29, 2021, by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.
+ Detailed Appendix for Individuals Calculating Tax by Progressive Tariff Sheet Form No. 05-1/BK-QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTCdated September 29, 2021, by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.
+ Detailed Appendix for Individuals Calculating Tax by a Flat Tax Rate Sheet Form No. 05-2/BK-QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTCdated September 29, 2021, by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.
+ Detailed Appendix for Family Circumstance Reduction for Dependents Sheet Form No. 05-3/BK-QTT-TNCN issued with Appendix 2 ofCircular 80/2021/TT-BTCdated September 29, 2021, by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.
(3) In cases where individuals authorize xoilac tv trực tiếp bóng đá hôm nay income-paying organization to finalize on their behalf, they must complete xoilac tv trực tiếp bóng đá hôm nay Authorization for PIT finalization Form No. 08/UQ-QTT-TNCN for xoilac tv trực tiếp bóng đá hôm nay 2024 tax year, issued with Appendix 2 ofCircular 80/2021/TT-BTCdated September 29, 2021, by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.
