PERSONAL FILE FOR SELF-DECLARATION OF CURRENT PERSONAL INCOME TAX (PIT)

At Point b, Section 9.2 and Point b, Section 9.9, Clause 9 of Appendix I issued together with the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 providing for PIT finalization declaration dossiers.

In Clause 2, Article 87 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance guiding: “2. The tax declaration form prescribed in this Circular is applicable to tax periods starting from January 1, 2022 onward. The tax finalization declaration for the tax period of 2021 is also applied according to the application form specified in this Circular. “

Accordingly, the personal file for self-declaration of current PIT finalization is as follows (applicable to the case of finalization when foreign workers return home):

– Personal income tax finalization declaration form No. 02/QTT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

– Appendix of list of family allowances for dependents, form No. 02-1/BK-QTT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

– Copies (photocopies from the original) of documents proving the tax amount deducted, temporarily paid in the year, tax paid abroad (if any). In case the income paying organization fails to issue tax withholding documents to individuals because the income paying organization has ceased to operate, the tax authority shall base on the tax branch’s database to consider and process the tax finalization dossiers for individuals without having to have tax withholding documents. In case an income-paying organization or individual uses an electronic PIT withholding document, the taxpayer shall use the copy of the electronic PIT withholding document (the paper copy printed by the taxpayer and converted from the original electronic PIT withholding document sent to the taxpayer by the income paying organization or individual).

– A copy of the Tax Withholding Certificate (specifying which income tax declaration has been paid) issued by the income paying agency or a copy of the bank statement for the tax amount paid abroad with the taxpayer’s certification in case the foreign tax authority fails to issue a certificate confirming the paid tax amount according to foreign laws.

– Copies of invoices and vouchers evidencing contributions to charity funds, humanitarian funds, study promotion funds (if any).

– Documents proving the amount of money paid by the unit or organization paying income abroad in case the individual receives income from international organizations, Embassies, Consulates and receives income from abroad.

– Dossier for registration of dependents as guided at Point a, Clause 3, Section III of Official Letter 883/TCT-DNNCN (if deduction is calculated for dependents at the time of tax finalization for dependents who have not yet registered dependents).