{"id":3684,"date":"2025-10-14T09:37:24","date_gmt":"2025-10-14T02:37:24","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3684"},"modified":"2025-10-14T09:42:22","modified_gmt":"2025-10-14T02:42:22","slug":"cong-van-so-1463","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-so-1463\/","title":{"rendered":"Official dispatch No. 1463\/ GLA-QLDN1: Note on where to submit personal income tax settlement dossier when changing workplace\u00a0"},"content":{"rendered":"

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.<\/span><\/p>\n

Overview of Official Dispatch No. 1463\/ GLA-QLDN1<\/b><\/h2>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Legal basis related to Official Dispatch No. 1463\/ GLA-QLDN1<\/b><\/h2>\n

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.<\/span><\/p>\n\n\n\n\n\n\n
Summary table of legal basis related to Official Dispatch No. 1463\/ GLA-QLDN1<\/b><\/caption>\n
Legal documents<\/b><\/td>\nMain content<\/b><\/td>\nRole in applying Official Dispatch No. 1463\/ GLA-QLDN1<\/b><\/td>\n<\/tr>\n
Decree 126\/2020\/ND-CP<\/span><\/a>, point b2, clause 8, Article 11<\/span><\/td>\nRegulations on where to submit personal income tax settlement dossiers when individuals have income from two or more places<\/span><\/td>\nIdentify the tax authority managing records for individuals with multiple sources of income<\/span><\/td>\n<\/tr>\n
Personal Income Tax Law<\/span><\/a><\/td>\nRegulations on family deductions and tax declaration<\/span><\/td>\nPersonal guidance on calculating correct tax amounts, family deductions and preparing settlement records<\/span><\/td>\n<\/tr>\n
Detailed instructions from Gia Lai Provincial Tax Department<\/span><\/a><\/td>\nExpressed through official dispatch no. 1463\/ GLA-QLDN1<\/span><\/td>\nSpecify how to submit personal income tax settlement dossiers according to regulations for individuals and organizations<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Regulations on where to submit personal income tax settlement dossiers according to Official Dispatch No. 1463\/ GLA-QLDN1<\/b><\/h2>\n

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:<\/span><\/p>\n