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What are the personal income tax (PIT) finalization documents in Vietnam?

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The Personal Income Tax (PIT) finalizing document would include the following items:
  • PIT Finalization Statement
  • The list of taxable income and tax deducted from salaries and wages of the resident individual who is engaged in an employment contract
  • The list of taxable income and tax deducted from salaries and wages of the resident individual who does not have an employment contract, or has an employment contract with a period of less than 3 months, and non-resident individuals
  • Annex about PIT reductions or exemptions (if any)


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