The place where to submit the PIT finalization file

The place to submit the PIT finalization dossier is determined according to the guidance in Clause 8, Article 11 of Decree 126/2020/ND-CP as follows:

1. For individuals who directly finalize with tax authorities:

      1.1. Residents who have income from salaries and wages in one place and are eligible to self-declare tax in the year, shall submit tax finalization declaration dossiers at the tax authorities where the individual directly declares tax in the year as follows:

    ✔ Residents who earn incomes from salaries and wages paid by organizations or individuals in Vietnam and are subject to personal income tax but have not yet withheld tax, such individuals shall submit tax declaration dossiers to tax authorities directly managing income-paying organizations and individuals.

    ✔ Residents who earn income from wages or salaries paid from abroad, shall submit a tax return to the tax authority managing the locality where the individual works in Vietnam. In case the individual's workplace is not located in Vietnam, the individual shall submit a tax return to the tax authorities where he/she resides.

    ✔ Individuals have calculated deductions for their family circumstances at any organization or individual that pays income; then submit the tax finalization declaration dossier at the tax authority directly managing the organization or individual paying such income.

    ✔ In case of personal change of workplace; and at organizations and individuals paying final income with a deduction for family circumstances; then submit the tax finalization declaration at the tax authority managing the organization or individual paying the final income.

    ✔ In case an individual changes his/her workplace and at an organization or individual paying the final income does not include deductions for his/her family circumstances; then submit the tax finalization declaration at the tax authority where the individual resides.

    ✔ In case the individual has not yet calculated any deduction for his/her family circumstances in any income-paying organization or individual; then submit the tax finalization declaration at the tax authority where the individual resides.

     1.2. Residents during the year with income from wages or salaries at one place or many places:

  📌 In case an individual has salary or wage income at two or more places, including the case where he has both have income subject to direct declaration and have deducted income from paying organization, the individual shall submit a declaration of tax finalization at the tax authority where the biggest source of income in the year is.

  📌 In case the biggest source of income cannot be determined in the year, the individual may choose the place to submit the finalization dossier at the tax authority directly managing the paying organization or the place where the individual resides.

  📌 In case the resident does not sign a labor contract, or signs a labor contract of fewer than 3 months, or sign a contract to provide services with income at one place or many places with a deduction of 10%; then submit the tax finalization declaration at the tax authority where the individual resides.

  📌 Residents during the year who earn incomes from salaries or wages at one place or many places but at the time of finalization do not work at any income-paying organizations or individuals, the place of submission the tax finalization declaration at the tax authority where the individual resides.

     1.3. The deadline for submitting personal income tax finalization documents for individuals who directly finalize with tax authorities:

➡️ The deadline for submitting personal income tax finalization documents of individuals who directly finalize taxes is the last day of the 4th month from the end of the calendar year. In case the deadline for submitting tax declaration documents coincides with a prescribed holiday, the deadline for submitting tax declaration documents and the tax payment deadline is the next working day of that holiday as prescribed in the Civil Code.

2. For organizations and individuals paying incomes from wages and salaries:

▪️ Organizations and individuals that pay incomes from salaries and wages shall submit tax finalization declaration dossiers at the tax authorities directly managing them.

▪️ The deadline for submitting annual tax finalization documents is the last day of the third month from the end of the calendar year or fiscal year.

▪️ In case the deadline for submitting tax returns coincides with a prescribed holiday, the deadline for submitting a tax return is the next working day of that holiday as prescribed in the Civil Code. 

➡️ If you have any questions, please register here for the earliest advice from TASCO or contact the hotline: 0975480868 (Zalo)

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