Authorizing personal income tax settlement is when a taxpayer allows another individual or organization to perform personal income tax settlement obligations on behalf of the taxpayer. So are there any regulations when authorizing tax settlement? What is the current form of personal income tax settlement authorization? See the following article for details.Table of Contents Hide
1. Regulations on authorization for personal income tax settlement
Conditions for authorizing personal income tax settlement
Time of authorization for personal income tax settlement
2. Latest personal income tax settlement authorization form
3. Procedures for authorizing personal income tax settlement
4. Answers to some questions when authorizing personal income tax settlement
Is it mandatory to authorize personal income tax settlement?
Having income in 2 places, can australia telegram data I be authorized to settle taxes?
After quitting a job, can I be authorized to settle taxes at my old company?
1. Regulations on authorization for personal income tax settlement
Conditions for authorizing personal income tax settlement
Pursuant to Point d1, Clause 6, Article 8 of Decree 126/2020/ND-CP, cases authorized to settle personal income tax include:
Individuals who have income from salaries and
wages under a labor contract of 03 months risks of not verifying caller information or more and are actually working there at the time of tax settlement, even if the employee does not work for 12 months in a year. After that, if the individual moves to a new workplace, the right to settle taxes will be transferred to the new organization according to regulations.
Individuals who have income from wages and ws data salaries under a labor contract of 03 months or more and are actually working there at the time of tax settlement, including cases where they have worked for less than 12 months and have irregular income elsewhere with an average of no more than 10 million/month and have had 10% tax deducted.
See more: How to create electronic personal income tax deduction certificate
Time of authorization for personal income tax settlement
Pursuant to Clause 2, Article 44 of the Law on Tax Administration 2019, Section 5 of Official Dispatch 883/TCT-DNNCN in 2022, Sub-section 1, Section 4 of Official Dispatch 883/TCT-DNNCN in 2022, the time for authorizing personal income tax settlement must be before the deadline for submitting tax settlement declaration dossiers.In particular, the deadline for submitting personal income tax finalization declaration is no later than the last day of the third month (March 31) from the end of the calendar year. Therefore, if you authorize personal income tax finalization, you need to make a power