OFFICIAL LETTER NO. 828/TCT-KK ON THE IMPLEMENTATION OF PROVIDING INFORMATION ON PERSONAL INCOME TAX (PIT) PAID ON BEHALF OF INDIVIDUALS
On 25 February 2025, the General Department of Taxation issued Official Letter No. 828/TCT-KK regarding the the provision of information on PIT paid on behalf of individuals. Based on the provisions in Clause 7, Article 17, Clause 1, Clause 2, Article 19 of the Tax Administration Law No. 38/2019/QH14, organizations paying income (hereinafter referred to as “income-paying organizations”) must provide information on PIT paid on behalf of employees when remitting deducted taxes to the state budget. The details are as follows:
1. Scope and Subjects: Income-paying organizations that remit Personal Income Tax (PIT) on behalf of individuals’ earrningsalaries and wages.
2. Collected Information: The amount of Personal Income Tax (PIT) paid by the income-paying organization on behalf of each individual according to the PIT payment voucher, including: General information about the State Budget payment voucher; detailed information for each individual whose tax was deducted and paid on their behalf (Tax Identification Number, Name of taxpayer, Amount of tax deducted, Amount paid to the State Budget, Amount of overpaid tax from the previous period to be offset (if any)).
3. Method of Collecting Information: Income-paying organizations provide information to the tax authorities where tax declaration documents are submitted via the General Department of Taxation’s electronic portal.
The General Department of Taxation upgrades the information technology system to support the reporting and submission of information, specifically: The Tax Declaration Support Application (HTKK) which enables organizations to generate and export a detailed list of PIT payments in XML format for submission via the electronic portal.
4. Implementation timeline:
The General Department of Taxation has upgraded the IT system to support the income-paying organizations in providing information (including the upgraded content and user instructions).
