The deadline for paying personal income tax is usually determined by the tax settlement deadline chosen by the enterprise. So in 2023, how will the deadline for paying personal income tax change? Find out more about this issue in the article below by MISA MeInvoice .
personal income tax deadline
Deadline for paying personal income tax according to the law
1. Deadline for paying personal income tax
As known, the deadline for paying personal income tax includes the deadline for declaring and paying personal income tax monthly or quarterly and the deadline for tax settlement annually, including:
Declaring and paying personal income tax monthly or quarterly will depend on the individual’s monthly/quarterly revenue.
Tax settlement is the determination of the amount of tax arising from income that needs to be paid during the year. In case of overpayment or underpayment of personal income tax, a tax refund can be requested. Conversely, in case of underpayment, the remaining tax amount needs to be supplemented.
Note: You can see instructions on how to settle personal income tax online in the article below.
Learn more:
[New] Instructions for online personal income tax settlement
Table of Contents Hide
1.1. Deadline for monthly and quarterly personal income tax payment
1.2. Tax settlement deadline
2. Penalty for late declaration and payment of personal income tax
2.1. Penalty for late submission of tax declaration
2.2. Determining the penalty for late payment or non-payment of personal income tax
3. Related questions about personal income tax filing
3.1. When do I need to pay personal income tax?
3.2. Who is required to pay oman telegram data personal income tax?
3.3. How to determine the amount of personal income tax payable?
4. Conclusion
1.1. Deadline for monthly and quarterly personal income tax payment
Monthly and quarterly personal income tax payment deadline
Monthly and quarterly personal of the commercial offer from the niche income tax payment deadline
The content is stipulated in Clause 1, Article 44, Law on Tax Administration 2019 on the deadline for paying personal income tax monthly bulk data and quarterly as follows:
In case of monthly payment of personal income tax: The deadline for payment of personal income tax is the 20th of the month following the month in which the tax liability arises.
In case of quarterly payment of personal income tax: The deadline for payment of personal income tax is the last day of the first month of the quarter in which the tax liability arises.
1.2. Tax settlement deadline
According to the content stipulated in Clause 4, Article 44, Law on Tax Administration 2019 on personal income tax settlement time as follows:
In case an individual authorizes an organization or individual to pay income: The deadline for personal income tax settlement is no later than March 31 of the solar calendar.
In case individuals directly make tax settlement: The deadline for personal income tax settlement is