In order to avoid unnecessary violations, individuals who directly submit personal income tax finalization for income in 2022 need to pay special attention to the upcoming deadline for personal income tax finalization in 2023. Individuals who directly finalize tax shall be no later than April 30, 2023 (will be offset to May 4, 2023).
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Based on the law of Tax Administration 2019 and Official Letter No. 636/TCT-DNNCN According to the General Department of Taxation, the deadline for individuals to directly submit the finalization of personal income tax (PIT) for income in 2022 is determined as follows:
The deadline for submitting tax finalization dossiers is the last day of the fourth month from the end of the calendar year. Thus, according to regulations, if an individual directly submits the finalization of fish income tax in 2023, it will normally be on April 30, 2023.
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However, April 2023 has three holidays, the death anniversary of Hung Kings (March 10 of the lunar calendar); April 30 and May 1, in which the anniversary of the Ancestor's death anniversary and April 30 fall on Saturday and Sunday, state agencies will have two days off to make up for it.
According to the case rules time If the deadline for submitting tax finalization dossiers coincides with a prescribed holiday, the deadline for submitting tax finalization dossiers is the next working day. Therefore, the deadline for submitting this year's tax finalization dossiers will be May 4, 2023.
Individuals who directly submit personal income tax finalization for their income in 2022 should pay attention to the above timeline in order to properly and fully perform their rights and obligations in accordance with the law.
Note: In case an individual has a PIT refund but is late in submitting a tax finalization declaration as prescribed, no penalty will be applied for administrative violations in declaring tax finalization overtime.
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Socio-Economic General Department - TLK . Law Firm
According to the website of the General Department of Taxation
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