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THE MINISTRY OF
FINANCE OF VIETNAM
GENERAL DEPARTMENT OF TAXATION OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No: 828/TCT-KK
On provision of information on personal
income tax paid on behalf of individuals
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Hanoi, February
25, 2025
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To:
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Implementing solutions in the Tax Reform Strategy
by 2030 for personal income tax (PIT) for simplifying the procedures for
finalizing tax for both taxpayers and tax authorities, preventing tax evasion
and avoidance, and supporting taxpayers in carrying out tax procedures,
reducing errors in tax obligations tracking, enhancing transparency in
finalizing PIT, and automating the process of finalizing tax, including PIT
refunds, along with the digital transformation task of the tax sector to help
improve the efficiency of tax administration of tax authorities, the General
Department of Taxation shall implement the following contents:
Pursuant to Article 7 of Article 17, Clause 1, and
Clause 2 of Article 19 of the Law on Tax Administration No. 38/2019/QH14, the
General Department of Taxation shall let enterprises, organizations, and
individuals (hereinafter referred to as “income payers”) submitting deducted
PIT amounts of individuals who are employees to the state budget on their
behalf provide information about the PIT paid. To be specific:
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2. Information to be
collected: The PIT amount that the income payer has paid on behalf of each
individual by the PIT payment documents, including: General information
of the State budget payment documentation; detailed information of each
individual whose tax is deducted and paid on their behalf (Tax identification
number (TIN), Taxpayer name, deducted tax amount, amount submitted to the state
budget, overpaid tax amount of the previous period to be offset (if any)).
3. Form of information
collection: Income payers shall provide information to the tax authorities
where they submit tax declaration documents via the Electronic Information
Portal of the General Department of Taxation.
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4. Implementation time:
The General Department of Taxation has upgraded its
IT application to support the provision of information by income payers
(together with the upgrade and use instructions).
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5.1 Director of the Department of Taxation shall
establish a Steering Group and an Implementation Group at the Department of
Taxation/Sub-Department of Taxation:
- Organize dissemination, provide guidance, and
request income payers to fully and promptly provide information on tax
deducted, paid on behalf of individuals with income from salaries and
remunerations in accordance with documents on PIT paid to the state budget.
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- Promptly address any arising issues; if needed,
report to the General Department of Taxation for timely assistance.
5.2. Grant of power to look up and use the data and
information security assurance:
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- Tax officials granted power to use data shall
manage personal accounts and maintain the confidentiality of the taxpayer's
information in accordance with the Law on Tax Administration and relevant
documents and shall only look up the detailed PIT amount paid for each employee
of the income payers to serve tax administration tasks as assigned.
- The tax administration system shall upgrade
functions to use detailed information on PIT amounts collected to serve
relevant tax administration processes.
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- Operational support contact: phone number
(0243.9719.472 ext. 7194); email address ([email protected])
- Application support contact: phone number
(0243.7689.679 ext. 2180); email address ([email protected])
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