No adjustment to PIT finalization dossier in case the individual authorized for finalization is subject to direct finalization with the tax authority

On October 30^th, 2024, the General Department of Taxation issued Official Letter No. 4917/TCT-DNNCN, accordingly:

In cases where an employee has authorized the Company to finalize personal income tax (PIT) on their behalf, if it is later discovered that the employee is subject to direct tax finalization with the tax authority, the Company is not required to adjust the PIT finalization, and at the same time issue tax deduction documents for the employee to finalize PIT according to regulations.