Official Letter No. 817/HUE-QLDN dated 20 month 10 year 2025 Guidance for personal income tax deduction when paying multiple-month salaries in the same payment period
According to this Official Letter, the Hue City Tax Department provides guidance on the time to declare personal income tax in the case of salary payment for multiple-month at the same period. The content of the guide is as follows:
- In case in July 2025, the organization makes payments to employees including June and July 2025 at the same time, then the entire salary paid in July 2025 is determined as taxable income of the July 2025 payment period, therefore the organization is responsible for calculating and deducting personal income tax according to the partially progressive tax schedule on the total income paid (after deducting deductions according to regulations).
- After the end of the calendar year, at the time of tax finalization, in case the taxpayer has a deducted tax amount greater than the payable amount, the taxpayer will receive a tax refund or offset in the following period according to the provisions of Article 28 of Circular No. 111/2013/TT-BTC.
For detailed information, please refer to the link.
