(HG) - According to the Provincial Tax Department, in order to facilitate taxpayers to promptly grasp the content related to personal income tax deduction documents for the annual personal income tax settlement, according to the provisions of Point a, Clause 2, Article 25 of Circular 111/2013/TT-BTC dated August 15, 20213 of the Ministry of Finance , on deduction documents are shown as follows.
Withholding certificate, organizations and individuals paying incomes that have been deducted from tax according to the instructions in Clause 1 of this Article must issue a tax deduction certificate upon request of the individual subject to the deduction. In cases where individuals authorize tax settlement, deduction certificates shall not be issued. Accordingly, in cases where organizations and individuals pay incomes that have been deducted from tax, they must provide personal income tax deduction certificates upon request of the individual subject to the deduction, except in cases where individuals authorize tax settlement for organizations and individuals paying income, including income of non-resident individuals; income from salaries and wages; income from insurance agency activities, lottery agencies, multi-level sales; income from capital investment; income from securities transfer; income from capital transfer of non-resident individuals; income from winning prizes; income from royalties and franchises.
Tax deduction in some other cases. Note on the issuance of deduction certificates in some cases for individuals who do not sign a labor contract or sign a labor contract for less than 3 months. Individuals have the right to request the organization or individual paying income to issue a deduction certificate for each tax deduction or issue one deduction certificate for multiple tax deductions in a tax period. For individuals who sign a labor contract for 3 months or more, the organization or individual paying income shall only issue the individual one deduction certificate in a tax period.
LP
Source
Comment (0)