Official Letter 1430/CTDAN-TTHT dated 24 February 2025 issued by the Tax Department of Da Nang City on personal income tax finalization for migrant workers

In case the employee signs a labor contract for 3 months or more and is transferred from the subsidiary to the parent company and is working at the time of tax finalization by the parent company, the employee is allowed to authorize PIT finalization for the parent company according to the provisions of Item d.2, Point d, Clause 6, Article 8 of Decree 126/2020/ND-CP.
The parent company is responsible for finalizing tax as authorized by the employee for both the income paid by the subsidiary and recovering the PIT deduction vouchers issued by the subsidiary to the employee from 01/01/2024 to 30/11/2024 according to the guidance in Item d.1, Point d, Clause 6, Article 8 of Decree 126/2020/ND-CP.

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