What is the latest form 05/qtt-tncn according to the Circular 80 in Vietnam? What is the location to submit the personal income tax (PIT) finalization documents in Vietnam? - Mr. Hoc (Nam Dinh)
What is the latest form 05/qtt-tncn according to the Circular 80 in Vietnam?
The form for personal income tax (PIT) finalization declaration is specified in Appendix 2 issued with Circular 80/2021/TT-BTC.
For detailed information on the form 05/qtt-tncn, which is issued with Circular 80/2021/TT-BTC, please refer to the link provided.
Note: The form 05/qtt-tncn as stipulated in Circular 80 is applicable to organizations and individuals who pay taxable income from salaries and wages.
What is the location to submit the PIT finalization documents in Vietnam?
Under Subsection 2, Section 4 of the Official Dispatch 883/TCT-DNNCN in 2022, it specifies the location for individuals who directly finalize their PIT with the tax authorities as follows:
(1) For individuals who reside and receive income from salaries and wages in one place and are eligible for self-declaration of taxes within the year, they should submit their tax finalization documents to the tax authorities where they directly declare their taxes within the year.
- In cases where individuals have income from salaries and wages in two or more places, including cases where they have both self-declared income and income deducted by organizations, they should submit their tax finalization documents to the tax authorities where the largest source of income is located within the year.
See AlsoTrọn bộ hồ sơ quyết toán thuế TNCN mới nhất 2024 và cách điềnHướng dẫn tự quyết toán thuế TNCN 2024 online [Cập nhật mới nhất]Hướng dẫn cá nhân tự quyết toán thuế TNCN online năm 2022Tổng cục Thuế hướng dẫn kê khai các chỉ tiêu tại mẫu số 05/QTT-TNCN Tờ khai quyết toán thuế thu nhập cá nhân?- If the largest source of income within the year cannot be determined, individuals can choose to submit their tax finalization documents to the tax authorities managing the organization that pays their income or to the tax authorities where they reside.
(2) For individuals who reside and receive income from salaries and wages subject to withholding tax from two or more sources, the submission of tax finalization documents is as follows:
- If individuals have already deducted personal allowances at the organizations or individuals paying their income, they should submit their tax finalization documents to the tax authorities directly managing those organizations or individuals.
- In cases where individuals change their workplace and the final organization or individual paying their income includes personal allowances, they should submit their tax finalization documents to the tax authorities managing that final organization or individual.
- If individuals change their workplace and the final organization or individual paying their income does not include personal allowances, they should submit their tax finalization documents to the tax authorities where they reside.
- If individuals have not deducted personal allowances at any organization or individual paying their income, they should submit their tax finalization documents to the tax authorities where they reside.
- For individuals who reside and do not have a labor contract or have a labor contract of less than 3 months, or have a service provision contract with income from one or multiple sources deducted by 10%, they should submit their tax finalization documents to the tax authorities where they reside.
- If individuals reside and have income from salaries and wages in one or multiple places but are not working at any organization or individual paying their income at the time of finalization, they should submit their tax finalization documents to the tax authorities where they reside.
(3) For individuals who reside and have income from salaries and wages subject to direct tax finalization with the tax authorities and have a request for tax reduction due to natural disasters, fires, accidents, or serious illnesses, the place to submit the tax finalization documents is the tax authorities where they submit the tax reduction request.
What is the latest form 05/qtt-tncn according to the Circular 80 in Vietnam? What is the location to submit the personal income tax (PIT) finalization documents in Vietnam? - Image from Internet
What is the deadline for submitting the PIT finalization documents in the case of income paid by organizations in Vietnam?
According to Section 5 of the Official Dispatch 13762/CTHN-HKDCN in 2023, the deadline for submitting the PIT finalization documents in the case of income paid by organizations is as follows:
Deadline for submitting the tax finalization documents
Based on the provisions at point a and point b, Clause 2, Article 44 of the Law on Tax Administration No. 38/2019/QH14 of the National Assembly, the deadline for filing and submitting the PIT finalization documents is as follows:
- For income paid by organizations: The latest deadline for filing and submitting the tax finalization documents is the last day of the third month following the end of the calendar year.
- For individuals who directly finalize their PIT: The latest deadline for filing and submitting the tax finalization documents is the last day of the fourth month following the end of the calendar year. In cases where individuals have a tax refund but fail to submit the finalization declaration as required, no administrative penalty will be imposed for the late submission of the tax finalization declaration.
- In cases where the deadline for filing and submitting the tax finalization documents coincides with a holiday as prescribed, the deadline will be the next working day following that holiday according to the provisions of the Civil Law.
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Therefore, the latest deadline for filing and submitting the tax finalization documents in the case of income paid by organizations is the last day of the third month following the end of the calendar year.
Best regards!
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"This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts"
