OFFICIAL LETTER 4466/CT-TTHT DATED 06/8/2019 OF HAI DUONG PROVINCE TAX DEPARTMENT ON PERSONAL INCOME TAX
Official letter 4466/CT-TTHT dated 06/8/2019 of Hai Duong Tax Department on personal income tax as follows:
In case a resident individual earns income from salaries or wages with a payable tax amount smaller than the temporarily paid tax amount without requesting tax refund or tax clearing in the subsequent period, he / she shall not have to declare the tax settlement directly. continue with the tax office. For non-resident individuals with incomes from wages and wages already withheld by income-paying agencies 20% of the total income according to each payment, individuals shall not have to make final accounts directly with the establishments. Tax authorities as stipulated in Item 1, Article 18 of Circular No. 111/2013 / TT-BTC dated August 15, 2013 of the Ministry of Finance.
