Lập ủy quyền quyết toán thuế TNCN qua phần mềm

According to Clause 1, Article 21, Circular 92/2015 / TT-BTC:

“a.3) Payers of taxable wages shall declare PIT on behalf of wage earners and make annual statement of PIT if authorized by wage earners, whether tax is deducted or not.

Dossiers of authorization for tax finalization of individuals for organizations or individuals paid income include:

– Form No. 02 / UQ-QTT-TNCN attached to Circular 92/2015 / TT-BTC

– Copies of invoices and documents proving charitable, humanitarian and study promotion contributions (if any)

In some cases, if the company has many individuals authorized to finalize PIT, is it acceptable to establish an authorization to settle tax through software for many employees?

According to the General Department of Taxation’s response to the Ho Chi Minh City Tax Department in Official Letter No. 3363 / TCT-DNNCN dated August 17, 2020 providing an acceptable opinion for enterprises to establish an authorization for PIT finalization through internal human resource management software provided that the form fully meets the content according to the form No. 02 / UQ-QTT-TNCN specified. This is completely reasonable and facilitates the management of enterprises, especially large-scale enterprises with many employees.

However, businesses need to know clearly the regulations for the cases in which individuals are authorized to make PIT finalization for organizations or individuals paying for the finalization on behalf of. Specifically, at Point a.4, Clause 3, Article 21, Circular 92/2015 / TT-BTC has the following provisions.