Authorization for personal income tax finalization by the income-paying organization

👤 Individuals 🏢 Businesses

An eligible employee signs a power of attorney for the company to finalize PIT on their behalf; the company recalculates tax for the entire year and submits the organization's finalization documents before the last day of the 3rd month after the year. The employee should still independently review the figures on the tax mobile app.

TaxDatum helps you prepare and does not file on your behalf. TaxDatum is run by a private company, not the tax authority; filing is done on the official channel named under Where to file.

Machine-translated from the Vietnamese original; under editorial review.

0/8 steps done 0/7 documents ready 5 common mistakes 4 explainers (in Vietnamese)

Who needs to do this

An employee with an employment contract of 3 months or longer, still working at the organization at the time of finalization, with salary only from that organization (or plus minor miscellaneous income on which 10% was withheld within the prescribed limit) — under the rules that have applied for a long time.
Enterprise or organization paying salary: receives the authorization letter, recalculates tax and finalizes on the employee's behalf.

When

Early in the following year: the company collects authorization letters in the first few weeks of the year.
Annual finalization file of an organization: deadline is the last day of the 3rd month following the year (under the Law on Tax Administration).

Steps in order

1Employee checks authorization eligibilityIf you have salary elsewhere during the year (not due to enterprise reorganization), left the job before the finalization date, have miscellaneous income exceeding the limit, or have foreign-source income, you cannot authorize but must self-finalize.
2Company announces conditions and deadline for collecting authorization lettersSend to all employees, clearly stating who may authorize and who must self-finalize, and the deadline for submitting the letter to the human resources department.
3Employee signs the authorization letterAccording to the template in the current guidance document; if you have miscellaneous income elsewhere, submit the withholding certificate for that amount with it.
4Review and update dependant informationBefore the company calculates: anyone with a newly registered dependant, anyone who must report the end of a dependant status.
5Company recalculates tax for the full year for each personCalculate using the deduction amounts and tax rates applicable to the finalization year; offset any overpaid or underpaid amounts for each person.
6Company files the organization's finalization returnVia the e-tax system, signed with the enterprise's digital signature, before the deadline.
7Issue withholding certificates to those not authorizingEmployees who have left and those self-finalizing need withholding certificates to do so themselves; issue when requested.
8Employee checks the figuresOn the tax app: income, amount withheld, and dependants that the company has declared for you.

What to prepare

Described by content; the exact form is taken from the system when filing. Tick what you already have.

Signed authorization letter for finalization from each employee (according to the current template)
Withholding certificate for miscellaneous income elsewhere, if any
Updated dependant information: new registrations, terminations
Personal identification number of the employee and dependants
List of authorizing and non-authorizing employees (company)
Full-year payroll, bonuses, allowances and tax withheld each month (company)
Enterprise digital signature still valid (company)

Where to file

Employee's authorization letter: Submit to the company's human resources or accounting department — do not submit to the tax authority.
Organization's personal income tax finalization return: E-tax system, sent to the company's managing tax office.
Employee self-verification: Tax mobile app or personal e-tax account.

Find the official channel by name (the e-tax system, the tax mobile app, the e-invoice portal, the National Business Registration Portal) and check that the domain belongs to a government body before signing in. Never give your password or digital signature to strangers.

Common mistakes

Including employees who have left before the finalization date in the authorization list.
An employee receiving salary from two companies in the year (not due to business reorganization) still signs the authorization.
Not disclosing other income elsewhere when signing the authorization.
The company does not provide withholding documents to employees who do not authorize, preventing them from self-finalizing.
Signing the authorization form without checking what the company has declared for the employee.

Explainer articles

4 explainer articles on this procedure on CongThue.com (in Vietnamese).

Need someone to handle it? Send us your situation; the person in charge will call back to clarify and confirm the scope of work.

Need someone to handle it? →

These are private services in the same network as TaxDatum, not the tax authority. Service fees (if any) are separate from amounts payable to the state budget.

Related procedures

Initial tax registration for new enterprise Change of tax registration information Register dependants Self-finalization of PIT

← All tax procedures

Questions and answers

Can an employee authorize if the company has not been operating for a full 12 months in the year?

Yes, if the employment contract is for 3 months or longer, the employee is actually working at the company at the time of finalization, and has no salary elsewhere in the year — according to the long-standing conditions. Check specific conditions against the guidance document currently in force.

After authorizing, does the employee need to do anything else?

No need to submit anything to the tax authority. However, the employee should open the tax app to check the data the company has declared; if incorrect, report it to the company to file a supplementary return, because the employee cannot directly correct data already filed by the company.

What is the deadline for the company to finalize on behalf of the employee?

The personal income tax annual finalization file of an organization must be submitted no later than the last day of the 3rd month following the year, in accordance with the Law on Tax Administration. Companies typically collect power of attorney documents during January and February to meet the deadline.

Reference content, written from general rules and possibly not yet updated for new documents; it does not give form numbers, penalty amounts or processing times. TaxDatum.com is run by a private company and is not a government portal. Before applying it to a real case, ask the managing tax office or a qualified professional.