GUIDING INCOME PAYERS AND INDIVIDUALS TO FINALIZE PERSONAL INCOME TAX FOR THE TAX YEAR 2021
Almost 1 week left till the deadline for submission of PIT and CIT finalization return for enterprises for year 2021. However, this year seems to be a challenging year for businesses due to that a series of new regulations had been issued in the Circular. 80/2021/TT-BTC, leading to continuous updates of the HTKK tax declaration software as well as difficulties in identifying the objects of PIT finalization.
On 18 March 2022, the Hanoi Tax Department has issued Official Letter No. 9188/CTHN-HKDCN to guide the noteworthy contents when making PIT finalization for the tax year 2021 as follows:
The subjects who have to make PIT finalization as well as those who are not required to finalize PIT;
Authorization for tax finalization;
Some contents related to the determination of payable tax amount;
Personal income tax declaration and finalization procedures;
The process of submitting finalization documents electronically.
You can download the Official letter 9188/CTHN-HKDCN below.
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