On February 16th, 2023, the Hanoi Tax Department issued dispatch No. 097/CTHN-TTHT, according to which:
In case the Company pays incomes from wages to employees at branches in Da Nang and Ho Chi Minh City, it is in the case of personal income tax distribution on salary income according to the guidance at clause 1, Article 19 of Circular 80/2021/TT-BTC, and paid personal income tax on income from salary and wages into the state budget for each province where the employee works as prescribed in clause 4, Article 12 of Circular 80/2021/TT-BTC, personal income tax amount determined for each province by month or quarter corresponding to the personal income tax declaration period and not re-determined when finalizing personal income tax according to the provisions at point a, clause 3, Article 19 of the Circular 80/2021/TT-BTC of the Ministry of Finance.
In case an individual makes a tax finalization with the tax authority, if he or she has calculated deductions for his/her family circumstances at any income-paying organization, he/she shall submit a tax finalization declaration dossier at the tax agency directly managing the paying organization. such income as prescribed at point b2, clause 8, Article 11 of Decree 126/2020/ND-CP dated October 19, 2020 of the Government.
In case foreign workers earn income from salaries or wages from the Company, the Company is responsible for withholding personal income tax before paying income to the employee according to the guidance in Article 25 of this Circular. 111/2013/TT-BTC of the Ministry of Finance. In case the resident individual earns income from salary or wages paid from abroad, the individual shall submit a tax return to the tax authority managing the locality where the individual works in Vietnam. In case the individual’s work place is not located in Vietnam, the individual shall submit the tax return to the tax authority where the individual resides according to the provisions of point a.2 clause 8 Article 11 of Decree 126/2021/ Decree-CP of the Government.
