Official Letter No. 828/TCT-KK implements the provision of information on PIT amounts paid by income-paying organizations on behalf of each individual, specifically:

1. Scope and subjects:

Income-paying organizations pay PIT amounts on behalf of individuals earning income from salaries and wages.

2. Information collected:

The PIT amount paid by the income-paying organization on behalf of each individual according to the PIT payment vouchers, including:

• General information of the state budget remittance vouchers
• Detailed information of each individual to be deducted and paid on behalf of (MST, Name of the taxpayer, Tax amount deducted, State budget remittance, Tax amount overpaid in the previous period to be cleared (if any)).

3. Methods of information collection:

The income-paying organization shall provide information to the tax authority where the tax declaration dossier is submitted via the website of the General Department of Taxation.

The General Department of Taxation upgrades the application of information technology to support the preparation and provision of information, specifically: The declaration support application (HTKK) supports income-paying organizations to make and render a file of a detailed list of PIT amounts paid to each individual in XML format to be sent to the web portal of the General Department of Taxation immediately after completing tax payment.

4. Implementation time

The General Department of Taxation has upgraded the IT application to support the provision of information of income-paying organizations (Upgraded contents, attached instructions for use).

5. Organization of implementation:

5.1. The Director of the Department of Taxation shall establish a steering team and an implementation team at the Department of Taxation/Sub-Department of Taxation:

• Organize propagation, guidance and notification to income-paying organizations to provide information on deduction and remittance on behalf of individuals earning income from salaries and wages according to PIT vouchers that have been fully and promptly paid to the state budget.
• Monitor and urge income-paying organizations to provide information: assign officials to periodically look up the situation of providing information according to PIT payment vouchers (on the TMS system) to urge income-paying organizations because the tax authorities have not provided information or have provided incorrect information, missing.
• Grasp and promptly handle arising problems (if any), in case of necessity, report to the General Department of Taxation for timely support.

5.2. Decentralization of the right to search, exploit and use data and information security:

• The head of the tax authority shall direct the review according to the scope of work, functions and tasks to approve the decentralization of authority for officials and civil servants to look up and use detailed information on the PIT amount paid to each individual of the income-paying organization.
• Tax officials authorized to exploit data are responsible for managing personal accounts, keeping taxpayer information confidential in accordance with the Law on Tax Administration and relevant documents, only looking up detailed information on PIT amounts paid to each individual of income-paying organizations to serve tax administration according to their functions, assigned tasks.
• The tax administration system upgrades the functions of using detailed information on the PIT amount earned to serve the implementation of relevant tax administration processes.

In case any practical problems arise during the implementation process, the tax authority is requested to contact the General Department of Taxation for timely support:

• Professional support contact: telephone number (0243.9719.472 ext. 7194); Email address (ntha02@gdt.gov.vn)
• Application support point: phone number (0243.7689.679 ext. 2180); Email address (nhomhttdt@gdt.gov.vn)

For more detailed information about this or related PIT services , please don't hesitate to contact us. 
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn