According to this document, tax authorities must instruct taxpayers to make their PIT declarations and advance payments of PIT on their salaries or wages less the family relief amount prescribed in Article 1 of the Resolution No. 954 which is applied in:
- The term of declaration of advance payments of PIT payable in July 2020 by taxpayers subject to the monthly tax declaration requirement: The deadline for filing of declaration forms is August 20, 2020;
- The term of declaration of advance payments of PIT payable in the 3rd Quarter 2020 by taxpayers subject to the quarterly tax declaration requirement: The deadline for filing of declaration forms is October 30, 2020.
If taxpayers have already paid PIT on their salaries or wages less the taxpayer’s personal relief of VND 9 million/month and the taxpayer’s dependent relief of VND 3.6 million/month in months/quarters in the tax terms of 2020, tax authorities must instruct them to re-assess their PIT amounts paid in the tax term of 2020 which are calculated by taking away the new personal and family relief for their PIT finalizations in 2020.
For more details, please read the Official Dispatch No. 2546/TCT-DNNCN dated June 23, 2020.
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