Official Letter No. 4917/TCT-DNNCN dated October 30, 2024, by the General Department of Taxation, Guidance on Handling Cases of Incorrect PIT Finalization Authorization by Taxpayers
In cases where the taxpayer has authorized the Company to perform tax finalization on their behalf, if it is determined that the taxpayer is required to directly finalize taxes with the tax authorities,
- the Company shall not adjust the PIT finalization.
- the Company shall issue tax withholding certificates to enable the taxpayer to conduct tax finalization in accordance with the regulations.
