Personal income tax is a term that many people are interested, including both businesses and workers. Currently, individuals can self-report settlement tax personal income online. See the right way PIT finalization online AccNet share in the article below.
1. Settlement tax on personal income is what?
Personal income tax is the amount that personal income tax payable to the state budget. To understand more about settlement tax personal income what is? AccNet will respond immediately following.
1.1 Concept
Settlement tax personal income is the individual has taxable income from wages, salaries perform settlement tax or authorized the organization pays the income conducted declaration of personal income tax of a tax year with the tax issues: tax need to pay, refund of tax overpaid withholding tax on next.
1.2 objects need to perform PIT finalization
In accordance with Article 8 of Decree 126/2020/ND-CP and dispatch 636/TCT-DNNCN, then the following objects have to make PIT finalization:
- Organizations and individuals, paid wages.
- Authorization PIT finalization.
- Direct personal PIT finalization with the tax authority.
2. Guide and settlement reports, personal income tax online
For the individuals who have taxable income and self-reported settlement tax personal income directly with the tax authorities can make the payment online, follow these steps:
Step 1: Access the electronic tax systems of the General department of Taxation https://canhan.gdt.gov.vn
Case the user not have an account, to individual income tax individual, then click “register” to register for an account.
Step 2: Use the information of the tax code, the test code to login
Fill in the information in the “tax Code” and “check Code”, then press select to continue.
The screen switches to the login page, you continue to enter the corresponding information, including:
- Tax code
- Date of issue tax code
- The tax Province/city
- The tax management
Finished entering information, click “login”
Step 3: declare the information tax settlement
You select the item “tax audit” and then choose “declare online”
At panel, select information, declaration, you proceed to complete the information fields as required.
Note: The required field to complete is the case is mounted (*) when the individual settlement tax on personal income.
The information should include:
- Sender: System filled in automatically according to the registration information.
- Contact address: filling System automatically according to the registration information.
- Contact phone: filling System automatically according to the registration information.
- Email address: filling System automatically according to the registration information.
- Choose declarations: Select the declaration of conformity.
- Tax administration: automatically according to the registration information.
- Tax department: the System automatically filled according to the registration information.
- Type declaration: You can choose declarations official or declaration additional depending on your case.
- Year declaration: the System automatically filled according to the information sign up or you can edit.
In case you PIT finalization will you choose declarations 02/QTT-PIT - declaration PIT finalization (TT80/2021).
Analysis, select the box corresponding to the case of tax audit themselves, according to 3 cases:
Case settlement Tax: Select the "Settlement according to the calendar year"
Type declaration: Select "declaration official"
Then click on “Continue”.
Step 4: Opening declaration tax settlement
Next you proceed to the information in the declaration settlement tax as required:
After filling in the information you click on “Complete declaration”.
Step 5: Select “export XML”
You click on the "export XML" to download the declaration form has complete information about your computer.
Step 6: Proceed to select “Filing”
Individual income tax individual click “Submit a declaration” then enter the “Code check” to verify submission of the declaration and click on “Continue”.
After the completion of the filing system will take notice filing success.
Step 7: In the declaration
The payer must “In the declaration” out to file for tax authorities to record the deduction.
Taxpayers need to download the application iTax Viewer on the computer, this software is reading the declaration tax electronic XML format by the General department of taxation released.
Open the file “export XML” as usual, then choose print 02, followed by signing the taxpayer.
Step 8: Submission of proof of tax deductions and tax declarations in parts 1 door
Taxpayers need to bring ID/CCCD, vouchers, tax deduction, tax returns just in (signed) to pay in division a of the Tax authorities have filed a declaration online to complete the tax settlement.
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the personal income tax, 2022
3. Profile filed settlement reports, personal income tax
Based on the category tax return filings issued together with Decree 126/2020/ND-CP and the form of tax declarations issued circular 80/2021/TT-BTC, profile filed additional settlement tax personal income includes:
- For Organizations, individuals paying wages, salaries:
- Declaration of personal income tax form 05/QTT-PIT.
- Appendix table a detailed list of the individual subject to tax under the progressive partial model number 05-1/BK-QTT-PIT.
- Appendix table a detailed list of the individual subject to tax under tax full model number 05-2/BK-QTT-PIT.
- Appendix table a detailed list of people who depend circumstance in form no. 05-3/BK-QTT-PIT.
- For individuals who receive wages, salaries.
Individual cases have income from wages, salaries, then that individual must direct tax declaration to the tax authority.
4. Filed PIT finalization now?
Currently there are two forms to submit reports settlement tax personal income:
- Individual direct payment settlement tax at the tax authority
- Specified in clause 8, Article 11 of the Decree 126/2020/ND-CP regulations on locations for filing tax returns for individual tax settlement.
- Individuals pay tax settlement online over the network.
Individuals can make PIT finalization through software supports the declaration of the General department of Taxation. How to perform has been AccNet detailed instructions in this article.
5. Frequently asked questions related
Frequently asked questions related to report settlement tax personal income be AccNet listed below:
5.1 No PIT finalization is there a penalty?
No PIT finalization has fined not? The answer is yes. In Article 13 of Decree 125/2020/ND-CP has provisions of sanctions for violation of administrative tax bill, late submission or not settlement tax personal income.
5.2 The penalty when no additional income tax settlement personal
In accordance with Article 13 of Decree 125/2020/ND-CP, depending on the case of delayed completion which can be punished with a warning or a fine with a minimum of 2 million and the maximum is 25 million.
For individuals already complete PIT, but filing tax filing deadlines specified is not sanctioned for administrative violations of behavior slow settlement.
5.3 Duration PIT finalization is when?
According to article 44 of the Law on tax Administration, 2019 deadline for filing tax returns with respect to taxes have states by year as follows:
- The slowest is the last day of the 3rd month from the end date of the calendar year or fiscal year for the record settlement tax year. For the tax year, the slowest is the last day of the first month of the calendar year or fiscal year
- The slowest is the 4th month from the end of the calendar year for the record additional settlement tax personal income with respect to personal tax settlement directly.
- Later on 15/12 of years ago for tax exchange for pussy, and personal and business tax filing according to the method of exchange. If businesses and individuals new to the business, the time limit shall submit a declaration to the tax exchange no later than 10 days from the date of starting the business.
So, AccNet sent to you with the information overview settlement tax personal income as well as were you instructions on how to PIT finalization online on the electronic portal. If you encounter difficulties in the implementation process or need table tax rate on personal income then please contact our hotline 0901 555 063 AccNet ready answer for you.
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