Pursuant to point b.2, Clause 8 Article 11 of Decree No.126/2020/ND-CP dated 19 October  2020 of the Government, in cases where residents have income from wages and salaries, they are deductible PIT by company from two or more places, submit tax finalization documents as follows:

🌳Individuals who have calculated family deductions for themselves by any organization must submit a tax finalization declaration dossier to the tax agency where managing the organization. In case an individual changes his or her workplace and at the organization or individual that pays the final income with family deductions for himself/herself, submit a tax finalization declaration dossier to the tax agency managing the organization or individual pay final income. In case the individual changes the workplace and the organization, the individual pays the final income without calculating family deductions for himself/herself, then submit the tax finalization declaration dossier to the tax agency where the individual residence. In case an individual has not yet calculated family deductions for himself or herself at any income-paying organization or individual, submit a tax finalization declaration dossier to the tax office where the individual residence.

For example: In 2022, Mr A works in Ho Chi Minh City and earns income at Company X managed by District 1 Tax Department. In January 2023, Mr A moved to Hanoi to work at Company Y managed by Hoan Kiem District Tax Department and Mr. A residence in Tay Ho district. Mr A is required to directly tax finalization personal income in 2022.

In case in 2023, Mr A submits the 2022 personal income tax finalization dossier, the place to submit the 2022 tax finalization dossier is as follows:

• At Hoan Kiem District Tax Department, if at the time of submitting the 2022 finalization documents, Mr A is calculating personal deductions at Company Y.
• At Tay Ho District Tax Department, if at the time of submitting the 2022 finalization documents, Mr A does not calculate personal deductions at any income-paying organization.

🌳 In case the resident individual does not sign a labor contract, or signs a labor contract for less than 3 months, or signs a service provision contract with collection at one place or many places with 10% deducted, then submit the application. Declare tax finalization at the tax agency where the individual residence.

🌳 If an individual has income during the year from salary or wages at one or many places but at the time of tax finalization does not work at any organization or individual that pays any income, the place to submit the tax finalization declaration is the agency tax where the individual residence.

👉 See details at Thua Thien Hue Tax Department: https://thuathienhuetax.gov.vn/huong-dan-ve-viec-xac-dinh-noi-nop-ho-so-hoan-thue-tncn/