Uni 20-10-2025 - About personal income tax allocation

Official letter 10179/HAN-QLND4 about personal income tax allocation:

Based on the above regulations and instructions, in case the Company deducts personal income tax on income from salaries and wages paid at the head office to employees working at dependent units and business locations in other provinces, it shall declare, calculate and allocate personal income tax in accordance with the provisions of Article 19 of Circular No. 80/2021/TT-BTC mentioned above.

On June 30, 2025, the Tax Department upgraded the Declaration Support (HTKK) application to meet the arrangement and operation of 2-level local authorities.

The tax authority has guided and implemented tax collection and payment according to the payable identification code (ID) to taxpayers according to Official Dispatch No. 1483/TCT-KK dated April 24, 2023 of the General Department of Taxation (before arrangement).