In order to reduce administrative procedures and create favorable conditions for taxpayers in the process of applying tax policies appropriately, Decree 91/2022/ND-CP has added the case of not having to submit tax declaration documents. for the PIT declarer being an organization or individual paying income in the case of monthly or quarterly PIT declaration but in that month or quarter there is no PIT deduction of the income recipient.
So, based on current regulations, the following applies to PIT declarations:
– Any month/quarter where PIT withholding is incurred, a declaration must be submitted.
– Any month/quarter that does NOT incur PIT withholding is NOT required to submit a declaration.
It also means that if there is no income paid in a month/quarter, you do not have to submit a PIT return. If income is paid without incurring PIT withholding, you do not have to submit a PIT return, neither.