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There are only a few days left to finalize personal income tax by yourself, you need to make an online finalization according to this process to avoid penalties.

If an individual earns income from salaries or wages, directly finalize personal income tax with the tax agency, the deadline for finalization is April 30, 2022.

Penalties for violations of the deadline for submitting tax declaration dossiers

If the deadline is not completed, the tax return may be administratively fined. According to Article 13 of Decree 125/2020/ND-CP stipulating the level of sanction for violations of the deadline for submitting tax declaration dossiers as follows:

– A warning will be imposed for submitting tax declaration dossiers beyond the time limit from 1 to 5 days.

– A fine ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for submitting tax declaration dossiers beyond the deadline from 1 to 30 days, unless a warning has been issued for the act of submitting tax declaration dossiers beyond the time limit from 1 to 30 days. 15 days.

– A fine ranging from VND 5,000,000 to VND 8,000,000 shall be imposed for submitting tax declaration dossiers beyond the prescribed time limit from 31 to 60 days.

– A fine ranging from VND 8,000,000 to VND 15,000,000 shall be imposed in the following cases:

+ Submitting tax declaration dossiers beyond the prescribed time limit from 61 – 90 days;

+ Submitting tax return by 91 days or more but no tax payable

+ Do not file tax returns but do not generate tax payable

+ Failing to submit the appendices according to regulations on tax administration for enterprises having related-party transactions together with the corporate income tax finalization documents.

– A fine ranging from VND 15,000,000 to VND 25,000,000 shall be imposed for submitting tax declaration dossiers over 90 days after the deadline for submitting tax declaration dossiers, which incurs tax payable.

All of these fines are applicable to the offending organization. If an individual has to settle personal income tax on his own without making a tax return, he will be fined half of the above fine.

Online PIT finalization for income received from salaries and wages in 2021 is made sequentially in 9 steps

Step 1: Access the electronic tax system of the General Department of Taxation canhan.gdt.gov.vn/ICanhan

If taxpayers are not registered, they must register before logging in.

Step 2: Login to the system

There are only a few days left to finalize personal income tax by yourself, it is necessary to make an online finalization according to this process so as not to be penalized - Photo 1.

After that, enter “tax code” and enter “check code”, then press continue.

There are only a few days left to finalize personal income tax, it is necessary to make an online settlement according to this process so as not to be penalized - Photo 2.

Then enter “tax code” and enter “password”, then press login

Step 3: Select “Tax finalization” and select “online declaration”.

Only a few days left to finalize personal income tax, it is necessary to make an online settlement according to this process so as not to be penalized - Photo 3.

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).

Only a few days left to finalize personal income tax, it is necessary to make an online finalization according to this process so as not to be penalized - Photo 4.

– Select a tax finalization agency.

– Depending on each case, taxpayers declare accurately.

There are only a few days left to finalize personal income tax by yourself, it is necessary to make an online settlement according to this process so as not to be penalized - Photo 5.

There will be 03 cases, corresponding to 03 objects:

Case 1: Taxpayer has only 01 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) . Taxpayers choose the tax agency that has directly declared in the year in the box “Tax Department” to directly declare tax in the year.

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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 fill in the 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. Checking this box, 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. Checking this box, taxpayers continue to choose the tax agency managing at the place of residence (temporary or permanent residence).

There are only a few days left to finalize personal income tax, you need to make an online settlement according to this process so as not to be penalized - Photo 7.

– Taxpayers check this box if they do not change their workplace. Then fill in the 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).

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+ Select settlement case: Settlement by calendar year (usually choose this item)/settlement for 12 consecutive months other than calendar year/settlement within 12 months.

+ Type of declaration: Official declaration.

+ Year of settlement: 2021.

When you have filled in all the information, click “continue”.

Step 5: Declare the tax finalization declaration, specifically:

– [01] arrive [06]: Information is automatically entered by the system.

– [07] arrive [08]: Select the province/city directly under the central government in item 08 first, then select the district in item 07.

– [09] Enter the taxpayer’s phone number: Automatically follow the information when registering for tax, if not displayed, it must be filled in.

– [10] Fax: Optional.

– [11] Fill in the taxpayer’s email address: Automatically follow the information when registering for tax, if not displayed, it is mandatory to fill in.

– [15] arrive [19] The system automatically fills in the information.

– [20] Total taxable income (PIT) in the period: [20] = [21] + [23] – This information will be filled in automatically after entering the total taxable income information at the target [21].

– [21] 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.

There are only a few days left to finalize personal income tax by yourself, it is necessary to make an online settlement according to this process so as not to be penalized - Photo 9.

– [24] Number of dependents (enter this if you have registered dependents).

– [25] Deductions: [25] = [26] + [27] + [28] + [29] + [30].

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 [27]taxpayers declare money for charity, humanitarian, study promotion at target [28]insurance premiums are deducted at target [29]the voluntary retirement fund contribution is deducted at target [30].

– [31] Total taxable income ([31] = [20] – [22] – [25]): Automatic.

– [32] Total personal income tax incurred in the period: Automatic.

– [33] Total tax paid in the period ([33] = [34] + [35] + [36] – [37] – [38]): Automatically after filling the target [34], [35], [36], [37], [38].

– [34] Tax amount withheld at the income paying organization: Fill in exactly according to the tax withholding voucher.

– [35] The tax amount paid in the year is not through the income paying organization.

– [36] Tax paid abroad is deducted (if any).

– [37] The tax amount deducted and paid overseas coincides with the annual finalization.

– [38] The tax amount paid in the year not through the income paying organization coincides with the year-over-year finalization.

– [39] Total personal income tax to be reduced in the period [39] = [40] + [41].

– [40] The payable tax amount coincides with the annual finalization.

– [41] Total other reduced personal income tax.

– [42] Total tax payable in the period ([42] = ([32] – [33] – [39]) >0).

– [43] Tax exempted by individuals whose tax payable after finalization is 50,000 VND or less (0 < [42] <= 50,000 VND)

– [44] Total overpaid tax in the period ([44] = ([32] – [33] – [39]) <0).

– [45] Total tax to be refunded [45] = [46] + [47].

– [46] The amount of tax refunded to the taxpayer.

– [47] Offsetting tax for other amounts payable to the state budget.

– [48] Total tax offset for the arising of the following period ([48] = [44] – [45]).

There are only a few days left to finalize personal income tax by yourself, it is necessary to make an online finalization according to this process so as not to be penalized - Photo 10.

After filling in the information, select “Complete declaration”.

Step 6: Choose XML dump

Step 7: Select “submit declaration”, enter “check code” to verify 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 02 copies and sign the taxpayer’s name.

Step 9: Taxpayers bring ID card/CCCD, tax withholding voucher, tax declaration just printed (with signature) and submit it at Section 1 of the Tax Authority that submitted the declaration.

https://cafef.vn/chi-con-vai-ngay-de-tu-quyet-toan-thue-thu-nhap-ca-nhan-can-thuc-hien-quyet-toan-online-theo-quy- Trinh-nay-de-khong-bi-phat-20220425092942644.chn


According to Van Minh

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