According to the Official Dispatch, an application submitted by a taxpayer who directly finalizes PIT with a tax authority shall include:
(1) PIT finalization according to form No. 02/QTT-TNCN enclosed with Circular No. 80/2021/TT-BTC dated September 09, 2021.
(2) An attached list of dependent exemption according to form No. 02-1/BK-QTT-TNCN issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021.
(3) Photocopies of documents proving the amount of tax deducted or provisionally paid in the year or paid overseas (if any).
If the income-paying organization does not provide tax deduction documents for the taxpayer because it has been shut down, the tax authority shall, according to the taxation database, consider processing the taxpayer’s application without requiring the tax deduction documents.
If the income-paying organization or individual (employer) uses electronic PIT deduction documents, the taxpayer shall print and use physical copies of the electronic PIT deduction documents sent to the taxpayer by the employer.
(4) A copy of the tax deduction certificate (specifying the tax payment according to which income tax declaration) issued by the employer (or copies of the bank documents on the overseas tax payment with certification of the taxpayer in case the foreign authority does not issue the written certificate of the tax payment according to the law of that country).
(5) Copies of invoices proving contributions to charitable funds, humanitarian funds or scholarship funds (if any).
(6) Documents proving the amount of money paid by the overseas income-paying organization if the taxpayer was paid from abroad by an international organization, Embassy, Consulate.
(7) Dependant claiming documents (in case dependant exemption is claimed at the time of tax finalization for unregistered dependants).
Official Dispatch No. 883/TCT-DNNCN was promulgated on March 24, 2022.
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