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blue-check It is not allowable to authorize tax finalization in case of signing labor contracts with various places at the same time

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) | LuatVietnam: 5617 | Vietlaw: 595
VietlawOnline

According to the regulations at point d.2 clause 6 Article 8 of Decree No. 126/2020/ND-CPstatus2 , 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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Published Vietlaw's Newsletter No. 595

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Tax finalization

blue-check It is not allowable to authorize tax finalization in case of signing labor contracts with various places at the same time
blue-check Regarding time to make withholding tax accounting from December 5th, 2020
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