Posted on: 17/03/2025

1. PURPOSE

• Support taxpayers in finalizing their personal income tax (PIT) more conveniently.
• Prevent tax evasion and ensure transparency in tax finalization.
• Promote the automation of tax declaration, finalization, and refund processes.

2. APPLICABLE SUBJECTS

• Income-paying organizations: Enterprises and organizations responsible for withholding and remitting PIT on behalf of employees.
• Tax authorities: Provincial/municipal Tax Departments and the Large Enterprise Tax Department.

3. REQUIRED INFORMATION

Each income-paying organization must prepare a declaration list and provide information on the PIT paid on behalf of each individual, including:
• General information: Tax payment receipts submitted to the State Budget.
• Personal information:

  • Tax Identification Number (TIN)
  • Taxpayer’s full name
  • Withheld PIT amount
  • Paid PIT amount to the State Budget
  • Excess tax from the previous period (if any)

4. DECLARATION AND DATA SUBMISSION METHOD

• Declare information using the HTKK software or other declaration support tools provided by the General Department of Taxation.
• Export data files in XML format.
• Submit information via the General Department of Taxation’s electronic portal immediately after tax payment.

5. IMPLEMENTATION TIMELINE

• The General Department of Taxation has upgraded its IT system, and income-paying organizations must declare and provide information as soon as the official dispatch takes effect.

GUIDELINES FOR DECLARING TAX FORMS

Step 1: Prepare Required Information

Income-paying organizations must compile complete PIT payment data for each individual, including:
• List of employees subject to PIT withholding.
• Tax payment receipts submitted to the State Budget.
• Tax Identification Number, name, paid tax amount, and any offset tax (if applicable).

Step 2: Use Tax Declaration Software

• Open HTKK software (or other tax declaration software provided by the General Department of Taxation).
• Select the appropriate PIT declaration form.
• Enter detailed information for each individual based on the prepared data.

Step 3: Export Data File in XML Format

• After completing the declaration, select Export XML File.
• Review the data before submission.

Step 4: Submit Data to the General Department of Taxation’s Electronic Portal

• Log in to the General Department of Taxation’s electronic portal.
• Upload the exported XML file.
• Review and confirm the tax declaration submission.

Step 5: Monitor and Correct Errors (If Any)

• The tax authorities will review the submitted information. If any errors are found, the income-paying organization must correct and resubmit the declaration.
• Check the status of the submission on the tax authority’s TMS system.

6. DEADLINES FOR DECLARATION AND FORM SUBMISSION

General Principle

Enterprises must declare and submit the required information immediately after remitting personal income tax (PIT) to the State Budget.

Specific Deadlines

The deadline for submitting this declaration form depends on the enterprise’s PIT declaration period:

1. Enterprises Declaring PIT Monthly

• Deadline for tax declaration and payment: No later than the 20th of the following month.
• Deadline for submitting the list of withheld PIT payments: Immediately after remitting the PIT.

2. Enterprises Declaring PIT Quarterly

• Deadline for tax declaration and payment: No later than the last day of the first month of the following quarter.
• Deadline for submitting the list of withheld PIT payments: Immediately after remitting the PIT.

3. Cases of Additional or Amended Submissions

• If an enterprise makes additional PIT payments due to errors or adjustments in tax obligations, it must update and resubmit this declaration immediately after completing the additional payment.

Penalties for Late or Non-Submission

According to Decree 125/2020/ND-CP, income-paying organizations that fail to submit or declare information on time may face penalties:
• Late submission under 5 days: Fine of VND 2 - 5 million.
• Late submission from 5 to 10 days: Fine of VND 5 - 8 million.
• Late submission over 10 days: Fine of VND 8 - 15 million.
• Failure to submit or incorrect declaration affecting tax obligations: Fine up to VND 25 million.

7. IMPLEMENTATION RESPONSIBILITIES

For Tax Authorities

• Establish a Steering Committee and Implementation Team to oversee the process.
• Provide guidance and communication to income-paying organizations regarding the new regulations.
• Monitor and remind income-paying organizations to submit complete and timely information.
• Handle errors and assist organizations facing difficulties.

For Income-Paying Organizations

• Ensure compliance with regulations and submit data on time.
• Double-check information before submission to avoid errors.
• Contact the tax authorities for support if encountering difficulties.

8. SUPPORT INFORMATION

• Tax-related inquiries: (0243.9719.472 ext. 7194) | Email: ntha02@gdt.gov.vn
• IT application support: (0243.7689.679 ext. 2180) | Email: nhomhttdt@gdt.gov.vn

CONCLUSION

Enterprises must strictly comply with the declaration deadlines immediately after each PIT payment to avoid penalties and ensure an accurate and transparent PIT finalization process.

 

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