According to Clause 1 and 2, Article 19 of Circular 80/2021/TT-BTC, guiding tax declaration, tax calculation, and personal income tax allocation are as follows:
(1) In case of allocation:
- Depreciate personal income tax on income from salaries and wages paid at headquarters for employees working at affiliated units or business locations in other provinces.
- Depreciation of personal income tax on income from winning prizes of individuals who win lottery prizes.
(2) Allocation method:
- Allocate personal income tax on income from salaries and wages:
Taxpayers determine separately the personal income tax amount to be allocated to income from salaries and wages of individuals working in each province according to the actual tax amount deducted for each individual. In case the employee is transferred, rotated, or seconded, based on the time of income payment, the employee is working in which province, the amount of personal income tax deducted will be calculated for that province.
- Allocate personal income tax on income from winning prizes of individuals who win lottery prizes:
Taxpayers shall determine the personal income tax payable for the income from the winning lottery of the individual in each province where the individual registers to participate in the prize for the method of distribution via phone or Internet and the place of issuing the lottery ticket for the method of distribution via terminal device according to the actual tax deducted by each individual.
Instructions for tax declaration and payment of personal income tax in 2025
- Personal income tax on income from salaries and wages:
+ Taxpayers pay salaries and wages to employees working at affiliated units and business locations in provinces other than the head office, deduct personal income tax on income from salaries and wages according to regulations and submit tax declaration documents according to form No. 05/KK-TNCN, appendix to the table determining the personal income tax payable to localities receiving revenue sources according to form No. 05-1/PBT-KK-TNCN issued with Appendix II of Circular 80/2021/TT-BTC to the tax authority directly managing them; pay personal income tax on income from salaries and wages to the state budget for each province where employees work according to the provisions of Clause 4, Article 12 of Circular 80/2021/TT-BTC.
The personal income tax amount determined for each province monthly or quarterly corresponds to the personal income tax declaration period and is not re-determined when settling personal income tax.
