TAX SETTLEMENT SERVICES, PERSONAL INCOME TAX REFUNDS FROM SALARY AND WAGES

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I- INDIVIDUALS WHO MUST DIRECTLY SETTLE WITH THE TAX AUTHORITY

1) Resident individuals with income from salary and wages from two or more places but do not meet the conditions for authorized settlement according to regulations must directly declare and settle personal income tax with the tax authority if there is additional tax payable or there is excess tax paid and request for refund or offset in the next tax declaration period.

2) Individuals who are present in Vietnam for less than 183 days in the first calendar year, but for 12 consecutive months from the first day of presence in Vietnam, the first settlement year is 12 consecutive months from the first day of presence in Vietnam.

3) Individuals who are foreigners who have ended their employment contract in Vietnam must declare tax settlement with the tax authority before leaving the country. In case the individual has not completed tax settlement procedures with the tax authority, he/she must authorize the income-paying organization or another organization or individual to settle the tax according to the regulations on tax settlement for individuals. In case the income-paying organization or another organization or individual receives the authorization to settle the tax, he/she must be responsible for the additional personal income tax payable or be refunded the excess tax paid by the individual.

4) Resident individuals with income from salaries and wages paid from abroad and resident individuals with income from salaries and wages paid from international organizations, embassies, and consulates that have not deducted tax in the year must directly settle with the tax authority. If there is additional tax payable or excess tax payable, request a refund or offset in the next tax declaration period.

5) Resident individuals with income from salaries and wages who are also eligible for tax reduction due to natural disasters, fires, accidents, or serious illnesses that affect their ability to pay taxes must not authorize organizations or individuals paying income to settle taxes on their behalf but must directly declare and settle taxes with the tax authority according to regulations.

II- WORK THAT GOLDEN STRA WILL PERFORM WHEN PROVIDING THE SERVICE

1) Guide customers to prepare documents.

2) Calculate the amount of tax payable and refunded.

3) Prepare tax settlement and refund declarations.

4) Submit tax settlement and refund dossiers to the competent tax authority under the authorization of the customer.

III- DOCUMENTS THE CUSTOMER HAVE TO PREPARE

Prepare and provide the following documents:

- Tax deduction receipts of all sources of income (issued by the income payer);

- Income confirmation letter (issued by the income payer, if any);

- Copies of invoices and vouchers proving contributions to charity funds, humanitarian funds, and education promotion funds (if any).

- Documents proving the amount paid by the unit or organization paying income abroad in case the individual receives income from international organizations, embassies, consulates, and receives income from abroad.

- Dependent registration documents (if any).

- Signing of tax declaration/tax settlement documents.

- Authorization to submit documents (if required).

- Certified copy of ID card/passport and other information (according to each specific document);