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Personal income tax commitment form in Vietnam

According to the provisions of Circular No. 80/2021/BTC, individuals submit a personal income tax commitment (PIT) to not be deducted 10% of personal income tax from January 1, 2022.

Organizations and individuals paying wages, remunerations, and other payments to resident individuals who do not sign labor contracts (according to the guidance at Points c, d, Clause 2, Article 2 of Circular 80/2021/TT-BTC) or signing a labor contract of less than three months with a total income of 2,000,000 VND/time or more, tax must be deducted at the rate of 10% of income before paying to individuals.

In case an individual has only income subject to tax withholding according to the above rate, but the estimate of the individual’s total taxable income after deduction of family circumstances is not enough to pay tax, the individual has income as a commitment to send to the income paying unit for the income payer as a temporary basis for not deducting personal income tax.

Based on the commitment of the income recipient, the income-paying organization does not deduct tax. At the end of the tax year, the income-paying organization must summarize the list and income of individuals who have not yet reached the tax deduction level and submit it to the tax office. The individual making the commitment must be responsible for his/her commitment. In case of detecting fraud, he/she will be handled according to the provisions of law.

Regarding personal income tax commitment form in Vietnam, Customers can refer to their personal income tax commitment in 2022 according to the following form:

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

 COMMITMENT

(Applicable when the individual receives income and estimated total income in the calendar year is not yet subject to PIT)

To: (Name of the organization or individual paying for collection) ………

  1. My name is: ………………..……………………..
2. Tax code:                            
  1. Residence address:………….………………..……………………..

I undertake that, in the year …….., I have total income from salaries and wages subject to tax withholding at the rate of 10%, but according to the estimate, my total income in the year is not more than ……….(*) million dong (in words ………………………..………….) Not yet at the level of having to pay personal income tax. Therefore, I suggest (Name of the organization or individual paying income) …………………… based on this commitment to not deduct PIT when paying my income.

I am responsible before the law for the declared data.

 

 

…….., day….. month…. year ……

NAME OF COMMITTEE

(Sign, write full name)

 

Note : (*) The amount declared in this section is determined by the deduction for family circumstances calculated in the year:

Eg:

  • In case the pledger has no dependents: the declared amount is 11 million VND x 12 months = 132 million VND.
  • In case the committer has 1 dependent who must be cared for for 10 months during the year:
Declared amount = 132 million VND + 4.4 million VND x 10 months = 176 million VND

Customers who need to use the personal income tax commitment form in Vietnam or submit this application, please contact Viet An Tax Agent for the fastest and most dedicated support!

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