On August 30, 2024, the General Department of Taxation issued Official Letter No. 3876/TCT-DNNCN concerning the declaration of personal income tax.
According to this letter, if the taxpayer is an issuing organization that declares and pays personal income tax on behalf of individuals transferring their capital contributions, this must be done in accordance with Article 31, Clause 3 of Decree No. 65/2013/ND-CP dated June 27, 2013, and Point h, Clause 5, Article 7, and Point g, Clause 4, Article 8 of Decree No. 126/2020/ND-CP dated October 19, 2020, issued by the Government.
Regarding the deadline for personal income tax declaration when a company declares and pays personal income tax on behalf of individuals, in cases where the company undergoes changes in the list of capital contributors without proof that the individual transferring the capital has fulfilled their tax obligations, the regulations in Clause 3, Article 44 of the Tax Administration Law No. 38/2019/QH14 must be followed.
