On the morning of August 5, the Ministry of Finance responded and answered the issue of individuals with multiple sources of income who were suddenly sent notices by tax authorities to collect personal income tax for many years, with amounts of up to hundreds of millions of dong. , of which nearly half are fines and late payments. Worth mentioning, there are many people who accidentally have not declared their income of only a few hundred thousand dong, but have been charged tens of millions of dong for late payment.
The Ministry of Finance said that Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government has detailed regulations on cases where resident individuals authorize personal income tax finalization for work units.
Accordingly, the individual has 01 source of income from a labor contract of 03 months or more at 01 unit and is actually working there at the time of personal income tax finalization; Individuals have 01 source of income from a labor contract of 03 months or more and have current income from other places with an average monthly income of no more than 10 million VND in the year and have personal income tax deducted at the rate of 10% if Individuals do not need to settle this current income.
Individuals who do not fall into the above cases must directly finalize personal income tax with the tax authority to determine tax obligations according to finalization. In case an individual authorizes final settlement not in accordance with regulations, the tax authority checks, verifies, and requires the individual to fulfill obligations and collect taxes according to regulations.
On the eTax Mobile application, there is a function "Look up settlement information" to help individuals look up some information about their own income such as: sources of income at payment organizations during the year, number Deducted personal income tax and deductible amounts. This information is compiled by the Tax authority from data declared by organizations that pay individuals' income to the Tax authority and is the basis for individuals to capture information and monitor tax settlement obligations. Your own personal income.
In addition, the Tax Department has now implemented sending notices of personal income tax finalization obligations via email and via the eTax Mobile application before the tax finalization deadline to taxpayers who are individuals with electronic tax accounts and have Use the eTax Mobile application.
In addition, for individual taxpayers with tax debt, they will receive a tax debt notice via email provided to the tax authority or registered electronic tax account.
"Currently, the tax authority has actively propagated to taxpayers to proactively install and register to use the eTax Mobile application, provide email information and promptly update the latest information to the tax authority. so that taxpayers can promptly get information about the tax debt situation" - said the Ministry of Finance.
