Official Letter 49/CT-TTHT on the location for submitting personal income tax finalization documents

The Tax Department of Thanh Hoa Province has received Official Letter No. 02/2024 dated December 24, 2024, from Ms. Nguyễn Thị Như Quỳnh regarding the personal income tax (PIT) finalization documents (along with Transfer Form No. 1825/PC-TCT dated December 27, 2024, from the General Department of Taxation). In response to this issue, the Tax Department of Thanh Hoa Province has the following comments:

• Pursuant to Point b2, Clause 8, Article 11 of Decree No. 126/2020/ND-CP dated October 19, 2020, from the Government, which provides detailed regulations on certain articles of the Tax Administration Law:

“Article 11. Location for submitting tax declaration documents

...

8. The location for submitting tax declaration documents for individuals with tax obligations from income derived from wages and salaries subject to personal income tax finalization as specified in Point d, Clause 4, Article 45 of the Tax Administration Law is as follows:

b.2) Individuals who are residents with income from wages and salaries subject to tax withholding by two or more organizations must submit tax finalization documents as follows:

... In cases where the resident individual does not have an employment contract, or has an employment contract of less than 3 months, or has a service provision contract with income from one or more sources already subject to 10% tax withholding, they must submit their tax finalization documents to the tax authority where they reside...”

• Pursuant to Point b, Item 9.2, Clause 8, Appendix I of Decree No. 126/2020/ND-CP dated October 19, 2020, from the Government regarding personal income tax finalization documents:

For individuals who finalize personal income tax directly with the tax authority, the personal income tax finalization documents include:

• Personal income tax finalization form No. 02/QTT-TNCN
• Annex listing family deductions for dependents form No. 02-1/BK-QTT-TNCN
• A copy (photocopy from the original) of tax withholding certificates, evidence of tax prepayment, or taxes paid abroad (if applicable). In cases where the paying organization does not issue a tax withholding certificate due to the organization’s termination, the tax authority will process the tax finalization based on the tax database without requiring a tax withholding certificate. If the income-paying organization uses electronic tax withholding certificates, the taxpayer uses the printed version of the electronic tax withholding certificate (printed by the taxpayer from the original certificate issued by the paying organization) to submit to the tax authority.

...

• The dependents' registration documents as specified in Item 9.11 of this Appendix (if family deductions are applied for dependents during the tax finalization period for dependents not yet registered).

Pursuant to Article 34, Clause 1, Item a.2, of Circular No. 80/2021/TT-BTT dated September 29, 2021, from the Ministry of Finance:

“Article 34. Tax refund processing

1. Determining the refundable tax amount

a) Principles for processing when the tax authority determines the refundable tax amount differs from the amount the taxpayer requests:

...

a.2) If the requested refund is less than the refundable tax amount, the taxpayer will be refunded the requested amount.”

Based on the above regulations and guidelines, and according to Ms. Nguyễn Thị Như Quỳnh’s request:

In principle, the taxable income for personal income tax finalization is the total wages and salaries subject to personal income tax from all sources during the year; the organization or individual paying income must issue a tax withholding certificate according to the individual's request, unless the individual authorizes someone to finalize taxes or if the paying organization has ceased operations.

Regarding Ms. Nguyễn Thị Như Quỳnh’s tax refund documents for the 2023 tax year, they belong to the category to be submitted and processed by the tax authority where the individual resides;

The document set must follow Point b, Item 9.2, Clause 8, Appendix I of Decree No. 126/2020/ND-CP (as outlined above), including: Personal income tax finalization form No. 02/QTT-TNCN; Annex listing family deductions for dependents form No. 02-1/BK-QTT-TNCN; A copy (photocopy from the original) of tax withholding certificates and requested refund documents for the year.

Upon reviewing the documents Ms. Nguyễn Thị Như Quỳnh submitted to the tax authority on November 30, 2024, in addition to the personal income tax finalization form, the documents included: an explanatory letter and commitment not to request a refund for the personal income tax related to the withholding certificate from Shopee Co., Ltd. in the finalization year, a copy of the national identity card with the permanent residence in TPD Ước Ngoại, Tan Phong, Quang Xuong, Thanh Hoa; during the finalization year, no family deductions were made for dependents.

If the requested refund amount is less than the refundable tax amount, the taxpayer will be refunded the requested amount.

The Tax Department of Thanh Hoa Province responds for Ms. Nguyễn Thị Như Quỳnh to be informed, and cooperates with the Tax Sub-Department of Sam Son City - Quang Xuong to handle the documents according to regulations. If there are any further issues, Ms. Nguyễn Thị Như Quỳnh should contact the Tax Sub-Department of Sam Son City - Quang Xuong for guidance and resolution./.