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| Residents earning incomes from salaries or wages may authorize their income payers to carry out PIT finalization for them as long as they are still working for such employers__Photo: VNA |
I’m Japanese and currently on the payroll of a company in Japan. In last June I was sent to Vietnam to work at the company’s branch here for 12 months and during that period, I’m entitled to salary from both the company in Japan and the Vietnam-based branch. May I authorize my employer in Vietnam to carry out PIT finalization for me?
According to Article 8.6.d.1 of Government Decree 126/2020/ND-CP, detailing a number of articles of the Law on Tax Administration, residents earning incomes from salaries or wages may authorize their income payers to carry out PIT finalization for them as long as they are still working for such employers at the time of PIT finalization, even in case they have worked for less than 12 months in a year.
As per Article 44.2 of the 2019 Law on Tax Administration and Section V of Document 883/TCT-DNNCN issued in 2022 by the General Department of Taxation, if taxpayers wish to authorize the income payers to carry out PIT finalization, the authorization must be made prior to the deadline for submission of annual PIT declaration and finalization dossiers - March 31 of the year following the year of tax finalization.
As is the case, you may authorize the Vietnam-based branch where you are working to conduct PIT finalization on behalf of you. Just keep in mind that the authorization must be made before March 31, otherwise you will have to carry out PIT finalization on your own and in this case, the deadline for you to submit a tax finalization dossier is April 30.- (VLLF)
