How to locate the place to submit the tax settlement dossier of personal income tax?

The deadline for submitting a tax settlement dossier of personal income tax is approaching.Photo: Thùy Linh

The deadline for submitting a tax settlement dossier of personal income tax is approaching, however, a number of individuals who directly implement tax settlement with the tax authority are still confused in identifying the location for submitting their PIT settlement.

Therefore, the Hanoi Tax Department has given specific instructions on how to identify the place to submit the tax settlement declaration so that taxpayers can submit the dossier in accordance with regulations, avoiding unnecessary errors.

Accordingly, the place of submission of PIT settlement dossiers shall comply with specific instructions in Clause 8, Article 11 of Decree No. 126/2020/ND-CP of the Government dated October 19, 2020.

In the case that an individual declares and submits a PIT settlement declaration at the website https://canhan.gdt.gov.vn, the system has a function to assist in determining the settlement tax agency based on information related to the tax liability incurred in the year declared by the individual.

As for the place to submit the personal income tax settlement dossier directly, if the individual has salary and income in one place and is subject to self-declaration during the year, he/she shall submit a tax settlement declaration at the tax office where he/she directly declares tax in the year.

For the case that an individual earns salary or wages at two or more places, including the case where he/she has both incomes directly declared and deducted by the paying organization, he/she shall submit a dossier at the tax office where the largest source of income arises in the year. In case the largest source of income cannot be determined in the year, the individual shall choose the place to submit the settlement dossier at the tax agency directly managing the organization paying income or the place where the individual resides.

For resident individuals earning salary or wages that are eligible for withholding at source from two or more places, a tax settlement dossier shall be submitted as follows:

Individuals who have calculated deductions for their family circumstances at any organization paying income or individual shall submit a tax settlement dossier to the tax agency directly managing that organization or individual paying income.

For the case that an individual changes his/her workplace and at an organization or individual that pays his/her final income with a deduction for family circumstances, he/she shall submit a tax settlement dossier to the tax authority managing the organization or individual paying income.

Regarding the case that the individual changes the place of work and at the organization or individual that pays the final income without deduction for family circumstances, a tax settlement declaration shall be submitted at the tax office where the individual resides. If the individual has not calculated the deduction for his/her family circumstances at any income-paying organization or individual, a tax settlement dossier shall be submitted at the tax office where the individual resides.

For the case that the resident individual does not sign a labor contract, or signs a labor contract for less than 3 months, or signs a service provision contract with income at one place or many places where 10% has been deducted, a tax settlement dossier must be submitted at the tax office where the individual resides.

Individuals in the year earning incomes from wages or salaries at one place or many places but at the time of the settlement he/she does not work at any income-paying organizations or individuals, the place to submit tax settlement dossiers is the tax office where the individual resides.

As for income-paying organizations, Hanoi Tax Department guides the submission of PIT settlement dossier to the tax offices directly managing those income-paying organizations.