On February 17, 2020, Hanoi Tax Department issued Official Letter No. 5770/CT-TTHT. Whereby:
In case an individual only earns income from wages and signs an employment contract with term of more than 03 months with one wage payer, and is still working for such wage payer when authorizing the tax statement, even if he/she has not worked for fully 12 months in the year, he/she is allowed to authorize the wage payer to make statement and pay PIT on their behalf.
When carrying out tax finalization, if the individual has not deducted for himself/herself or has deducted for himself/herself for less than 12 months in the tax year, he/she can have full 12-month deduction as prescribed and calculate deduction for dependents from the month of incurring nurturing obligation if the taxpayer has registered for dependant deduction. Particularly for other dependents under the instructions at Item d.4, Point d, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC, the deadline for registration of deduction is December 31 of the tax year. After the above-mentioned deadline, it is not allowed to calculate personal deduction for that tax year.
