On June 12, on the Government Portal, Ms. T.T. H in Dong Nai reflected that her company is declaring personal income tax (PIT) according to the salary period.
When finalizing the year, it will be data from the December declaration of the previous year to the end of November of the current year.
Previously, the tax system still accepted this declaration method. However, from 2025, the tax system will only record data according to the calendar year (from January to December), so when declaring tax finalization for 2025, Ms. H's company will declare according to data tracked by the tax authority.
Ms. H asked, now that she wants to make supplementary declarations to be consistent with the period, how should it be handled?
Can you supplement the December 2024 declaration with zero data and then merge the data with January to supplement the January declaration, and December 2025 will be merged into January 2026, is it possible?
Regarding this issue, Dong Nai City Tax has the following opinion:
Based on Clause 8, Clause 16, Article 2 of Decree No. 12/2015/ND-CP dated February 12, 2015 of the Government amending and supplementing Article 11, Article 31 of Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government stipulates:
Amending and supplementing Article 11 as follows:
Article 11. Tax on income from salaries and wages.
Taxable income from salaries and wages is determined according to the provisions of Clause 2, Article 3 of this Decree.
The time to determine taxable income from salaries and wages is the time when the employer pays salaries and wages to the taxpayer or the time when the taxpayer receives income".
Based on the above guidance, in case your company in January 2025 pays December 2024 salary to employees, this payment is determined as taxable income from January 2025 salary and wages according to the provisions of Clause 8, Clause 16, Article 2 of Decree No. 12/2015/ND-CP dated February 12, 2015 of the Government.
When the company finalizes PIT for 2025, the total taxable income from salaries and wages is determined from January 2025 to December 2025 if declared monthly (or from the first quarter of 2025 to the fourth quarter of 2025 if declared quarterly).
Dong Nai City Tax Department will notify her to know and comply with the regulations in legal documents.
