In order to reduce administrative procedures and create favorable conditions for taxpayers in the process of applying tax policies in an appropriate manner, Decree 91/2022/ND-CP has added the case of not having to submit tax declaration dossiers for PIT declarers being organizations or individuals paying income in the case of monthly or quarterly PIT declarations in which no withholding of PIT of income recipients occurs in that month or quarter.
So, based on current regulations, the following applies to the PIT declaration:
– In any month/quarter where PIT withholding is incurred, a declaration MUST be submitted.
– Any month/quarter that does NOT incur PIT withholding is NOT required to submit a declaration.
* It also means that if any month/quarter does not pay income, you do not have to submit a personal income tax return. If you have paid income without incurring personal income tax withholding, you do not have to submit a personal income tax return.