Uni 06-10-2016 - Guidance on the place where submits PIT finalization file

According to official leter 4153/TCT-TNCN, individuals have income from salary, wage from two income payers must directly finalize with tax authority, the PIT finalization submission:

• Individuals have computed family circumstance deduction for yourself at income payers, they must submit PIT finalization file at tax authority in charge. Incase, individuals change working places and final income payers who computed family circumstance deduction, they must submit PIT finalization file at final income payers. In case, they change working place at final income payers not included  family circumstance deduction for yourself , they must submit PIT finalization file at tax authority where individuals reside (permanent or temporary).
• In case, individuals do not compute family circumstance deduction  for yourself at income payers they must submit PIT finalization file  at tax authority where individuals reside (permanent or temporary).