Many people with multiple sources of income (from salaries, wages from many companies; additional income from rental real estate; part-time jobs...) who are required to self-settle personal income tax are struggling to know how to do it and where to submit tax settlement documents.

There have been many cases where personal income tax settlement dossiers were rejected due to incorrect submission of documents to the right place, wasting a lot of time and effort on tax settlement.

Resolving this issue, Ms. Dang Thi Huyen Trang, Chairwoman of the Board of Directors of Savitax Tax Consulting Joint Stock Company, said that taxpayers can determine where to submit personal income tax settlement documents in the following cases:

SEA bank (46).jpg

Many people with multiple sources of income are required to self-settle personal income tax. Photo: Nam Khanh

If there is only income from 1 organization/enterprise: Taxpayers submit tax settlement documents to the tax authority directly managing the organization/enterprise that pays income and has declared taxes during the year.

For example, in 2024, working for company A in District 1, Ho Chi Minh City, when the taxpayer self-settles personal income tax, the place to submit the documents is District 1 Tax Department (note that you must fully prepare personal income tax deduction documents, documents related to dependents, citizen identification, tax code...).

If there is income from many organizations/enterprises and the organizations paying this income have deducted personal income tax: Taxpayers can choose the largest source of income to determine the tax authority receiving the personal income tax settlement dossier. For example, at company A with income of 100 million VND, company B is 200 million VND, company C has 300 million VND... then the income source from company C will be selected and the tax settlement dossier will be submitted to the tax office directly managing company C.

In case you cannot determine which source of income is the largest in the year, you can choose to submit your tax settlement documents at the tax authority where you reside.

In case of registering for family deduction: Taxpayers working at 2 companies A and B but registering for family deduction at company A must submit tax settlement documents to the tax department managing company A.

In case of changing workplace: If the first 6 months of the year work for company A, but the last 6 months of the year transfer to company B, and at the time of tax settlement, the taxpayer is still working at company B, then the taxpayer will submit the personal income tax settlement dossier to the tax authority directly managing company B.

In case of changing workplace but not registering family deduction with the organization paying the final income: Taxpayers submit personal income tax finalization dossiers to the tax office where they reside.

If not signing a labor contract and no longer working at any organization: At the time of tax settlement, the taxpayer is self-employed even though he/she previously worked for 2-3 organizations/enterprises, then submit the personal income tax settlement dossier to the tax authority where he/she resides.

For individuals who authorize an organization/enterprise to settle personal income tax, the organization/enterprise will submit the individual's tax settlement dossier attached to the company's personal income tax settlement and submit it to the tax authority (tax branch) directly managing the organization/enterprise (the organization/enterprise will authorize the settlement on behalf of the individual). Therefore, taxpayers do not need to worry about having to submit personal income tax settlement dossiers.