People Advisory Service Tax Alert | March 2025 | Official Letter 828 on providing information on the PIT paid

This Alert mentioned about the responsibilities of enterprises, organizations, and individuals in providing information on the Personal Income Tax paid on behalf of individuals.

As part of the reform strategy for the tax system leading up to 2030, the requirement for income-paying organizations to provide information on the personal income tax (PIT) withheld on behalf of each individual has been initiated by the General Department of Taxation (GDT). This initiative is outlined in Official Letter No. 828/TCT-KK issued on 25 February 2025 from the GDT regarding the implementation of providing information on the PIT paid on behalf of individuals (OL 828). 

OL 828 provides guidance for income-paying organizations on how to report the PIT that has been paid on behalf of individuals, as follows: 

• Scope and Subjects: Enterprises, organizations, and individuals (income-paying organizations) that pay PIT on behalf of individuals earning salaries and wages. 
• Information to be collected: The amount of PIT that the income-paying organization has paid on behalf of each individual according to the PIT payment vouchers. 
• Method of information collection: Income-paying organizations must provide information to the tax authority where they submit tax declarations through the GDT's electronic portal. 
• Implementation Timeline: The GDT has upgraded information technology (IT) applications to assist income-paying organizations in preparing and providing information to be submitted to the electronic portal immediately after completing tax payments. 

In addition to the aforementioned regulations, OL 828 also includes related documents concerning the upgrade and usage guidelines for the IT application, as listed below: 

• A letter regarding the provision of detailed information on the tax amount paid on behalf of individuals. 
• The process for income-paying organizations to provide information, together with an appendix provide guidelines for HTKK1&e-Tax usage. 
• The process for handling, exploiting, and securing information at the tax authority, along with an appendix guiding the use of the TMS2 application. 

Readers are encouraged to refer to this documentation for any additional inquiries you may have. 

¹ Tax declaration support (HTKK): which is an utility software that helps taxpayers file their taxes online. It is provided free of charge by the GDT. Currently, the latest version of the HTKK software is version 5.3.0, which was updated by the GDT on 4 March 2025. 

¹ Tax Management System (TMS): is a centralized tax management application. It is an integrated tax management system that allows for the centralized management and storage of information related to all types of taxes nationwide, in order to meet the requirements of centralized tax management operations.