Can foreign workers in Vietnam authorize businesses to declare personal income tax at the end of their working contract?

At point d.3, clause 6, Article 8 of Decree 126/2020/ND-CP has the following instructions:

“Taxes declared monthly, quarterly, annually, each time a tax liability arises and tax finalization declaration..s

6. Taxes and revenues declared in annual settlement and settlement up to the time of dissolution, bankruptcy, termination of operations, contract termination or enterprise reorganization. In case of converting the type of enterprise (excluding equitized state-owned enterprises) and the converted enterprise inherits all tax obligations of the converted enterprise, it is not required to declare tax finalization until the date of issuance. decide on the conversion of the enterprise, the enterprise declares final settlement at the end of the year. Specifically as follows:...s

d.3) Resident individuals with income from salaries and wages directly declare personal income tax finalization with tax authorities in the following cases:..

A foreign individual who finishes a working contract in Vietnam declares tax finalization with the tax authority before leaving the country. In case an individual has not yet completed tax finalization procedures with the tax authority, he or she must authorize an income-paying organization or other organization or individual to finalize tax according to regulations on tax finalization for individuals. In case the income paying organization or another organization or individual receives authorization for finalization, they must be responsible for the additional personal income tax amount payable or be refunded the individual's overpaid tax amount.

According to the above regulations, at the end of the working contract in Vietnam, the individual who is a foreign worker must declare tax finalization with the tax authority before leaving the country.

In case the foreign worker has not yet completed tax finalization procedures with the tax authority, he or she must authorize the income-paying organization or other organization or individual to finalize tax according to regulations on tax finalization for individuals. .