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blue-check It is not allowable to authorize tax finalization in case of signing labor contracts with various places at the same time

Official letter No. 289/CTHN-TTHT dated January 4th, 2023 of the Department of Ha Noi city regarding authorization of personal income tax (PIT) finalization
Posted: 5/1/2023 12:49:00 PM | Latest updated: 12/1/2023 2:46:24 PM (GMT+7) | LuatVietnam: 5617 | Vietlaw: 595
VietlawOnline

According to the regulations at point d.2 clause 6 Article 8 of Decree No. 126/2020/ND-CPstatus2 , an employee is only allowed to authorize the income payer to make PIT finalization on his/her behalf if the employee signs labor contract for at least 3 months at one place.

Accordingly, in case the employee signs various contracts for at least 3 months at the same time and tax is deducted according to the progressive tax table, he/she is not eligible to authorize income payers to make PIT finalization on his/her behalf.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 595

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Tax finalization

blue-check It is not allowable to authorize tax finalization in case of signing labor contracts with various places at the same time
blue-check Regarding time to make withholding tax accounting from December 5th, 2020
blue-check New points in making PIT finalization for 2020
blue-check Conditions for an earner of irregular incomes to delegate PIT accounting
blue-check Issues relating to authorization of PIT accounting
blue-check Regarding authorization to make tax accounting
blue-check Regarding loss carry - forward upon transformation of a branch
blue-check Regarding PIT accounting with regard to irregular incomes
blue-check How to calculate deductible PIT in 2018 of individuals in economic zones
blue-check Guidelines on PIT accounting for 2018
blue-check It is required to provide documents about tax deduction for employees upon dissolution of an enterprise
blue-check Regarding declaration of PIT incurred by residents who earn incomes from 2 places
blue-check Regarding settlement of overpaid PIT of income payers
blue-check Regarding places of submission of tax accounting dossier in case an individual receives incomes from 2 income payers or more
blue-check How to determine assessable income of the whole year in the case an individual receives net salary
blue-check Regarding loss carry - forward
blue-check Is an employee who earns irregular incomes allowed to authorize the tax finalization?
blue-check Regarding delegation of PIT settlement and PIT offsetting
blue-check Guidelines for preparation of PIT annual statements of 2015
blue-check Regarding the making of statements under Circular No. 38/2015/TT-BTC