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Uni 06-08-2018 - Guidance on PIT for individuals having 2 income sources

Issue date: 6/8/2018 | 8:49:49 AM
OFFICIAL LETTER 47476/CT-TTHT DATED 09 JULY 2018 OF HA NOI TAX DEPARTMENT GUIDING PIT FOR INDIVIDUALS HAVING 2 INCOME SOURCES

Official letter 47476/CT-TTHT dated 09 Jul 2018 of Ha Noi Tax Department guiding PIT for individuals having 2 income sources:

In cases where individuals submit PIT finalization dossiers in 2017 at the Tax Department of Hoan Kiem District, individuals declare that they have a source of income at Company A, but according to data at the tax office, income at Company B (belonging to Nha Be District Tax Department); If the individual commits no income other than income at Company A, the Tax Department of Hoan Kiem District will consider processing PIT finalization documents in 2017 by individuals and at the same time coordinate with CCT in the district. Verification of accuracy in Company B's tax return.

Organizations and individuals that commit acts of making false declarations, thus leading to the shortfall of payable tax amounts or raising of refundable tax amounts, acts of tax evasion or tax fraud shall be administratively sanctioned according to the provisions of the Tax Administration Law.

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