Official Letter No. 1463/GLA-QLDN1 of Gia Lai Provincial Tax Department dated October 3, 2025 clearly guides where to submit personal income tax finalization dossiers when changing workplaces. This article explains in detail the regulations, illustrative examples and necessary notes to help individuals and businesses comply with regulations, avoid mistakes and risks of being punished.
Overview of Official Dispatch No. 1463/ GLA-QLDN1
Official Letter No. 1463/ GLA-QLDN1 was issued to guide the implementation of personal income tax settlement for individuals who change their workplace or have income from multiple sources. This Official Letter specifies Point b2, Clause 8, Article 11 of Decree 126/2020/ND-CP, ensuring that individuals and organizations clearly understand the tax authority managing the settlement records.
The document emphasizes: individuals submit their final income declaration to the tax authority directly managing the organization that pays the final income, where the individual calculates the family deduction for themselves. This is the main content of document No. 1463/ GLA-QLDN1 that all individuals and businesses need to pay attention to.
Legal basis related to Official Dispatch No. 1463/ GLA-QLDN1
To properly implement Official Dispatch No. 1463/GLA-QLDN1, individuals and businesses need to master the legal documents that serve as the basis for guiding the submission of personal income tax settlement dossiers when changing workplaces or having multiple sources of income.
| Legal documents | Main content | Role in applying Official Dispatch No. 1463/ GLA-QLDN1 |
| Decree 126/2020/ND-CP, point b2, clause 8, Article 11 | Regulations on where to submit personal income tax settlement dossiers when individuals have income from two or more places | Identify the tax authority managing records for individuals with multiple sources of income |
| Personal Income Tax Law | Regulations on family deductions and tax declaration | Personal guidance on calculating correct tax amounts, family deductions and preparing settlement records |
| Detailed instructions from Gia Lai Provincial Tax Department | Expressed through official dispatch no. 1463/ GLA-QLDN1 | Specify how to submit personal income tax settlement dossiers according to regulations for individuals and organizations |
Regulations on where to submit personal income tax settlement dossiers according to Official Dispatch No. 1463/ GLA-QLDN1
According to Official Dispatch No. 1463/GLA-QLDN1, when an individual works in many places or changes workplace, the determination of the tax authority managing the settlement records is carried out as follows:
- If an individual has calculated family deductions at an income-paying organization, the final settlement documents must be submitted to the tax authority managing that organization.
- If an individual changes workplace, the final income settlement file must be submitted to the tax authority managing the organization paying the final income where the individual calculates family deductions.
This means that Official Letter No. 1463/GLA-QLDN1 clearly stipulates the responsibility for submitting documents for individuals and tax authorities, avoiding the situation of declaring in the wrong place and late submission.
Illustrative example according to Official Dispatch No. 1463/ GLA-QLDN1
Suppose in 2024 individual A works at a branch of company X and declares personal income tax settlement for 2024 at the tax authority managing the branch.
From January 2025, individual A will return to work directly at the parent company and calculate family deductions for 2025 at the parent company. According to Official Dispatch No. 1463/GLA-QLDN1, the 2025 personal income tax finalization declaration must be submitted to the tax authority managing the parent company, i.e. the organization that pays the final income.
This example clearly illustrates how to apply Official Dispatch No. 1463/ GLA-QLDN1, helping individuals and business accountants avoid errors when submitting settlement documents.
Notes when applying Official Dispatch No. 1463/ GLA-QLDN1
When implementing Official Dispatch No. 1463/GLA-QLDN1 dated October 3, 2025 of the Gia Lai Provincial Tax Department on tax refunds and personal income tax (PIT) settlement, individuals and businesses need to pay special attention to where to submit documents, how to declare and store documents. Correctly implementing the instructions in the dispatch not only helps ensure the accuracy of the settlement records personal income tax, but also avoid errors, processing delays or legal risks when tax authorities inspect.
Below are important points to remember when applying Official Letter 1463/GLA-QLDN1 in the process of declaring and settling personal income tax.
| Note content | Detailed explanation |
| Determine exactly where to calculate family deductions | This is the most important basis for determining the tax authority managing the personal income tax settlement dossier. If an individual changes workplace or has income from multiple sources, it is necessary to determine the last workplace with family deductions to submit the dossier in accordance with regulations. |
| Check the place of submission of settlement documents | Individuals need to ensure that their personal income tax finalization dossiers are submitted to the tax authority that manages the organization that pays the final income. Submitting to the wrong place may result in the dossier being returned or the tax refund being delayed, affecting the taxpayer's rights. |
| Keep complete records and declarations | Businesses and individuals should keep deduction documents, payroll, and declaration records for inspection and comparison when requested by tax authorities. This helps ensure transparency and legality in the process of settling personal income tax. |
| Prepare a summary of income and taxes paid (if there are multiple sources of income) | For individuals with income from many places, it is advisable to consolidate income and tax deducted at each unit. This method helps to accurately determine the remaining tax payable or refunded, and at the same time, implement Official Letter 1463/GLA-QLDN1 in accordance with regulations, limiting errors and legal risks. |
Consequences of not properly implementing Official Dispatch No. 1463/ GLA-QLDN1
If the individual does not submit the application personal income tax settlement If the application is not submitted to the correct tax authority as prescribed, the application may be rejected, the tax refund may be delayed, or it may be required to be resubmitted to the correct authority. This not only causes processing time, but may also affect the progress of personal income tax refund or the results of confirming the individual's tax obligations in the fiscal year.
Therefore, employees need to carefully check the last workplace that has family deductions and submit the final settlement documents to the correct tax authority according to the instructions of the Gia Lai Provincial Tax Department in Official Dispatch No. 1463/GLA-QLDN1 dated October 3, 2025 to ensure that personal income tax benefits are implemented accurately and fully.
Conclude
Official Letter No. 1463/GLA-QLDN1 of the Gia Lai Provincial Tax Department is an important guide to help individuals and businesses determine the correct place to submit personal income tax finalization dossiers when changing workplaces or generating income from multiple sources. Compliance with regulations not only ensures that tax dossiers are processed quickly, accurately and transparently, but also helps avoid legal errors and risks when tax authorities inspect.
According to the content of the document, individuals need to clearly identify the place to calculate family deductions, submit documents to the tax authority that manages the organization that pays the final income, and at the same time, businesses and accountants must store complete records, payrolls and deduction documents to serve the purpose of comparison when needed.
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