Official letter 25025/CTHN-TTHT about PIT finalization:
In case, an individual earns income from salary or wages, signs a labor contract for 3 months or more at a place and is actually working there at the time the organization or individual pays the income tax finalization, VND When having current income in other places, the average monthly income in the year is not more than 10 million VND and has been withheld PIT at the rate of 10%. the right to finalize personal income tax as prescribed in Clause 6, Article 8 of Decree 126/2020/ND-CP.