How to settle personal income tax when subject to adjustment of Resolution 18

This is the time for finalizing personal income tax in 2024. According to regulations, for organizations and individuals paying income, the deadline for finalizing personal income tax in 2024 is March 31, 2025. In case individuals directly finalize personal income tax, the deadline is May 5, 2025.

Previously, most employees could authorize their income-paying agency to settle their taxes on their behalf. However, in cases where the old unit has dissolved or merged, employees are forced to do this procedure themselves. That means they have to actively collect documents, determine where to submit the documents, and declare taxes themselves - a process that is not simple.

Ms. Minh (42 years old, Hanoi ) shared: “I used to work at an administrative unit in the city. From March 1, 2025, my unit was dissolved, then I transferred to work for a private company. When it was time to settle taxes, the new unit could not support, the old unit no longer existed. For a whole month now, I have been struggling because I do not know where to start?”.

Like Ms. Minh, many workers in similar situations are confused about whether they have to make a settlement, what procedures they need to do, and where to submit their documents.

One of the biggest difficulties is the lack of personal income tax deduction documents. In some proactive units, the accounting department has printed documents for employees before the unit's seal is confiscated.

In some proactive units, the accounting department has pre-printed documents for employees before the unit's seal is confiscated.

In some proactive units, the accounting department has pre-printed documents for employees before the unit's seal is confiscated.

Ms. BP, head of the accounting department at a state agency that recently merged with another unit, said: "One of the important documents for tax settlement is the personal income tax deduction certificate. When we learned that the agency was about to dissolve, we printed all the documents for the employees before our seal was taken away. In addition, we also instructed them on how to make their own settlement according to the regulations of the Tax Department."

In fact, not every unit is as well prepared as Ms. BP's old agency. With many merged agencies, employees face difficulties when documents are not fully transferred or the new unit refuses to reissue documents.

Personal income tax settlement is not an easy task, and it is even more difficult for employees who are in the process of merging or dissolving their agencies. Lack of documents, no settlement unit or wrong identification of where to submit documents makes many people confused and struggling with the paperwork.

Not only that, many workers are also confused about where to submit tax settlement documents, especially in cases where the old unit has merged to another locality.

For example, Mr. Tuan (40 years old) worked at a department in province A, which later merged with a unit in province B. But when settling taxes, Mr. Tuan registered for family deductions in Ho Chi Minh City. "I don't know whether to submit the application in province A, province B or Ho Chi Minh City. I asked the new unit, but they still don't know!", Mr. Tuan worried.

Source: https://nhandan.vn/nguoi-nop-thue-bi-anh-huong-nghi-quyet-18-quyet-toan-thue-thu-nhap-ca-nhan-the-nao-post866094.html