Recently, some people have discovered that they owe taxes after downloading the eTax Mobile application. The main reason is that taxpayers do not control their personal income (PIT) properly and sufficiently. Some cases do not finalize taxes so they do not know that they have to pay more money, leading to tax debt. In addition, some cases have their income falsely declared by other units and businesses.

Regarding this issue, the Tax Authority recommends that people need to update monitoring channels to grasp information and monitor their personal income tax settlement obligations.

According to the General Department of Taxation, Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government has detailed regulations on cases where resident individuals authorize personal income tax (PIT) settlement for their working units.

The General Department of Taxation recommends that taxpayers install the eTax Mobile application to update information on tax obligations.

Specifically: Individuals have 01 source of income from a labor contract of 03 months or more at 01 unit and are actually working there at the time of personal income tax settlement; Individuals have 01 source of income from a labor contract of 03 months or more and have irregular income in other places with an average monthly income in the year of no more than 10 million VND and have had personal income tax deducted at a rate of 10% if the individual does not have a need to settle this irregular income.

Individuals who do not fall into the above cases must directly settle personal income tax with the tax authority to determine tax obligations according to the settlement.

In case an individual authorizes settlement in violation of regulations, the tax authority shall inspect, verify, request the individual to fulfill his/her obligations and collect tax according to regulations.

The eTax Mobile application has a function called "Look up settlement information" to support individuals in looking up some information about their income such as: sources of income at paying organizations during the year, deducted personal income tax, deductible amounts, etc.

This information is compiled by the Tax Authority from data declared by organizations paying individuals' income to the Tax Authority and is the basis for individuals to grasp information and monitor their personal income tax settlement obligations.

In addition, the Tax sector has now implemented sending notices of personal income tax settlement obligations via email and via the eTax Mobile application before the tax settlement deadline for individual taxpayers who have an electronic tax account and use the eTax Mobile application.

In addition, individual taxpayers with tax debts will receive tax debt notices via the email provided to the tax authority and registered electronic tax account.

Currently, the tax authority has actively promoted to taxpayers to proactively install and register to use the Etax Mobile application, provide email information and promptly update the latest information to the tax authority so that taxpayers can promptly grasp information about the tax debt situation.