The time to finalize personal income tax in 2023 is approaching. Therefore, it is required that organizations and individuals need to update the latest legal information to make an accurate and clear personal income tax finalization and at the same time be able to pay taxes on time. and avoid administrative penalties for late submission as prescribed. So what are the 3 new points when paying personal income tax?
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1. Changes related to documents proving dependents
1.1. Approval of a copy of the National Identity Card
Specifically, according to the recently issued Circular 79/2022/TT-BTC, from this year, tax authorities will accept a photocopy of the dependent's citizen identity card, instead of just the identity card as before.
This change is appropriate, because, from 2021, the whole country has implemented the issuance of citizen identification with a chip instead of the previous one. Currently, the new citizen ID is a popular form of identification.
1.2. Replace the copy of the household registration book with some other documents
Circular 79/2022/TT-BTC also replaces the photocopy of the household registration book with a certificate of residence information or a notice of personal identification number and information in the national database on population or other documents. issued by the police agency, to prove the new husband and wife relationship in case the dependent is a spouse.
The reason is that the Tiger Book has been officially abolished from January 1, 2023. Certificate of residence information, Notice of personal identification number, and information in the National Database of Population... are also valid to prove the relationship between family members.
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1.3. No need to submit documents to prove dependents shortly
Circular 79/2022/TT-BTC also stipulates that from the date the tax authority announces the completion of data connection with the national population database, taxpayers are not required to submit documents to prove their identity. dependents mentioned above if the information in these documents is already in the National Population Database.
However, the exact date when the tax authority completes the data connection with the National Population Database is still unknown.
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2. One more case of not having to file a tax return
This is the content specified in Decree 91/2022/ND-CP. Specifically, personal income tax declarants are organizations or individuals that pay income in the case of monthly or quarterly personal income tax declaration but in that month or quarter, there is no personal income tax withholding, No need to file a tax return.
For example, if an enterprise pays salaries to employees, and the enterprise is in the case of monthly or quarterly tax declaration, but in which the employee takes unpaid leave, the enterprise does not have to carry out tax declaration procedures.
3. Apply regulations on tax declaration and tax payment on behalf of people earning income from securities
Also according to Decree 91/2022/ND-CP, starting from 2023, the regulations on tax declaration and payment of personal income tax will be applied on behalf of individuals receiving dividends in securities; an individual being an existing shareholder receives a bonus in securities for income from the capital investment when such individual transfers securities.
Organizations responsible for tax declaration and tax payment on behalf of individuals, depending on the case, will be securities companies, commercial banks where individuals open depository accounts, and fund management companies where individuals entrust their portfolios. invest.
In case an individual receives a stock dividend, the individual being an existing shareholder who receives a bonus in securities is recorded in the investor's securities account from December 31, 2022, or earlier and has not yet been approved by the company. securities, commercial banks where individuals open depository accounts, fund management companies where individuals entrust investment portfolios, and securities issuers declare tax on behalf of or pay taxes on behalf of individuals. , pay personal income tax according to the provisions of the law on personal income tax and not be sanctioned for administrative violations about late filing tax returns, not be charged late payment interest (if any).
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