Uni 25-06-2026 - About declaring personal income tax on salaries and wages

Official letter 4021/CT-NVT about declaring personal income tax on salaries and wages according to Resolution No. 66.15/2026/NQ-P as follows::

Based on the regulations in Section D - Tax Field, Appendix I.9 issued with Resolution No. 66.16/2026/NQ-CP, from April 15, 2026 (the effective date of the Resolution), taxpayers will switch from monthly to quarterly declarations when filing personal income tax returns on salaries and wages (forms 02/KK-TNCN and 05/KK-TNCN issued with Circular No. 80/2021/TT-BTC).

On May 19, 2026, the Tax Department upgraded its electronic tax applications to block the acceptance of monthly declarations using forms 02/KK-TNCN and 05/KK-TNCN with tax periods from April 2026 onwards.

In accordance with Resolution No. 66.16/2026/NQ-CP on the tax declaration period for personal income tax on salaries and wages, and the policy on simplifying administrative procedures to facilitate taxpayers, the Tax Department provides the following guidance:

On May 19, 2026, the Tax Department upgraded its electronic tax applications to block the acceptance of tax declaration forms 02/KK-TNCN and 05/KK-TNCN that are declared monthly with tax periods from April 2026 onwards.

In accordance with Resolution No. 66.16/2026/NQ-CP on the tax declaration period for personal income tax on salaries and wages, and the policy on simplifying administrative procedures to facilitate taxpayers, the Tax Department provides the following guidance:

1. Provincial and city tax offices, large enterprise tax offices, and e-commerce tax offices are requested to implement the following:

1.1. Instructions for taxpayers assigned to manage the filing of personal income tax returns (Forms No. 02/KK-TNCN, 05/KK-TNCN issued with Circular No. 80/2021/TT-BTC) quarterly starting from the second quarter of 2026, as stipulated in Resolution No. 66.16/2026/NQ-CP;

1.2. For taxpayers whose April 2026 tax return has been accepted and notified of its acceptance by the tax authority, the tax authority provides the following guidance:

- When filing the second quarter 2026 tax return, taxpayers should only consolidate the data corresponding to the tax obligations arising in May and June 2026 and not consolidate the declared obligations from the April 2026 return into the second quarter 2026 return to avoid double counting of tax obligations. 1. If the taxpayer discovers errors in the April 2026 tax return, they must submit a supplementary April 2026 tax return as prescribed;

- The taxpayer may pay any personal income tax arising from the April 2026 tax return (if any) by the deadline of the Q2 2026 tax return (July 31, 2026).

2. The Tax Department will upgrade the Centralized Tax Management Application System (TMS) to automatically change the deadline of the April 2026 tax return to the same deadline as the Q2 2026 tax return.
 

3. The electronic tax system will automatically send a notification to the taxpayer whose April 2026 tax return has been accepted by the tax authority, so that the taxpayer is aware and can cooperate in the process (notification form attached).