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)
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According to the regulations at point d.2 clause 6 Article 8 of Decree No. 126/2020/ND-CP , 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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