Step 1: Access the electronic tax system of the General Department of Taxation
If taxpayers are not registered, they must register before logging in.
Step 2: Sign in
– Enter “tax code” and enter “check code”, then press continue.
– Enter “tax code” and enter “password”, then press login.
Step 3: Select “Tax finalization” and select “online declaration”.
Step 4: Select tax finalization declaration information
– Sender name: Fill in the taxpayer’s name (automatically according to tax registration information).
– Contact address: Automatically according to tax registration information (can be edited).
– Contact phone: Automatically according to tax registration information (can be edited).
– Email address: Automatically according to tax registration information (can be edited).
– Select declaration: Select 02/QTT-TNCN – PIT finalization declaration (TT80/2021).
– Select a tax finalization agency.
– Depending on each case, taxpayers declare accurately.
There will be 3 cases, corresponding to 3 objects, specifically:
Case 1: Taxpayers have only 1 source of direct tax declaration in the year due to working at international organizations, Embassies, Consulates in Vietnam or sources from abroad (no deduction at source). Then, the taxpayer chooses the tax agency that has directly declared during the year in the box “Tax Department” to directly declare tax in the year.
Case 3: Taxpayers who do not directly declare tax in the year only have their income withheld through an income paying organization. Then declare information about the change of workplace:
– “Taxpayers check this box if there is a change of workplace. Then declare information in box 1 or box 2”.
1. At the time of settlement, taxpayers are calculating deductions for their personal circumstances at the paying organization. If this box is checked, the taxpayer will continue to enter the tax identification number of the paying organization to calculate the family deduction for themselves.
2. At the time of finalization, the taxpayer does not work for the paying organization or does not calculate any deduction for his/her family circumstances at any paying organization. If this box is checked, the taxpayer continues to choose the tax agency managing at the place of residence (temporary or permanent residence).
– “Taxpayers check this box if they do not change their workplace. Then declare information in box 3 or box 4 or box 5”.
3. At the time of settlement, he is still working at the paying organization. If this box is checked, the taxpayer will continue to enter the tax identification number of the paying organization so that the system can automatically identify the final tax agency.
4. At the time of settlement, he quit his job and did not work at any paying organization. If this box is checked, the taxpayer continues to choose the tax agency managing at the place of residence (temporary or permanent residence).
5. At the time of finalization, taxpayers have not calculated any deduction for their personal circumstances at any income-paying organization (the organization withholds 10% tax at the source of the source). If this box is checked, the taxpayer continues to choose the tax agency managing at the place of residence (temporary or permanent residence).
– Select the case of settlement: Settlement by calendar year (usually select this item)/settlement for 12 consecutive months other than calendar year/settlement within 12 months.
– Type of declaration: Official declaration.
– Year of settlement: 2021.
After filling in all the information, press “continue”.
Step 5: Declare a tax finalization declaration, specifically:
–  arrive : Information is automatically entered by the system.
–  arrive : Select the province/city directly under the central government in item 08 first, then select the district in item 07.
–  Enter the taxpayer’s phone number: Automatically follow the information when registering for tax, if not displayed, it must be filled in.
–  Fax: Optional.
–  Fill in the taxpayer’s email address: Automatically follow the information when registering for tax, if not displayed, it is mandatory to fill in.
–  arrive  The system automatically fills in the information.
–  Total taxable income (PIT) in the period:  =  +  – This information will be filled in automatically after entering the total taxable income information at the target .
–  Total taxable income: Fill in the information generated in the year (must be filled in correctly).
+ Is the sum of taxable incomes from salaries, wages and other taxable incomes of salary and wage nature arising in Vietnam.
+ Where income is generated, the income-paying agency shall issue documents to the individual, and the individual will take information on income on those vouchers and enter it into the declaration.
–  Number of dependents (enter this if you have registered dependents).
–  Deductions:  =  +  +  +  + .
The system will default to a total deduction for family circumstances of 132 million VND/year. Only change if there are dependents at the target taxpayers declare money for charity, humanitarian, study promotion at target insurance premiums are deducted at target the voluntary retirement fund contribution is deducted at target .
–  Total taxable income ( =  –  – ): Automatic.
–  Total personal income tax incurred in the period: Automatic.
–  Total tax paid in the period ( =  +  +  –  – ): Automatically after filling the target , , , , .
–  Tax amount withheld at the income paying organization: Fill in exactly according to the tax withholding voucher.
–  The tax amount paid in the year is not through the income paying organization.
–  Tax paid abroad is deducted (if any).
–  The tax amount deducted and paid overseas coincides with the annual finalization.
–  The tax amount paid in the year not through the income paying organization coincides with the year-over-year finalization.
–  Total personal income tax to be reduced in the period  =  + .
–  The payable tax amount coincides with the annual finalization.
–  Total other reduced personal income tax.
–  Total tax payable in the period ( = ( –  – ) >0).
–  Tax exempted by individuals whose tax payable after finalization is 50,000 VND or less (0 <  <= 50,000 VND)
–  Total overpaid tax in the period ( = ( –  – ) <0).
–  Total tax to be refunded  =  + .
–  The amount of tax refunded to the taxpayer.
–  Offsetting tax for other amounts payable to the state budget.
–  Total tax offset for the arising of the following period ( =  – ).
After filling in the information, select “Complete declaration”.
Step 6: Select render XML
Step 7: Select “submit declaration”, enter “check code” to authenticate the submission of declaration and select “continue”.
The system will notify the successful submission of the declaration.
Step 8: Print the declaration
– At the step after selecting “XML output”, the system will send the declaration file in XML format.
– Download the iTax Viewer application to open the file, once installed, you can open the “XML dump” file and choose to print 2 copies and sign the taxpayer’s name.
Step 9: Taxpayers bring ID/CCCD, tax withholding vouchers, just-printed tax return (with signature) and submit it at Section One of the Tax Authority that submitted the declaration.
at Blogtuan.info – Source: Soha.vn – Read the original article here