Personal income tax finalization service in Vietnam

Personal income tax (PIT) finalization from wages and salaries is one of the important financial obligations that employees and income-paying organizations must perform according to the provisions of Vietnamese law. However, the tax finalization process is often complex, requiring an understanding of legal regulations, forms, and declaration methods, causing difficulties for many individuals and businesses when implementing. In order to support taxpayers to fulfill their PIT obligations correctly and fully according to legal regulations, the personal income tax finalization service in Vietnam of Viet An Tax Agent was born as an effective solution, helping to reduce pressure, save time, and ensure accuracy in fulfilling tax obligations. Viet An Tax Agent provides comprehensive, accurate, and confidential PIT finalization services, supporting customers throughout the process of declaring, submitting dossiers, and working with tax authorities.

Deadline for submitting personal income tax finalization dossiers from wages and salaries

Based on Clause 2, Article 44 of the Law on Tax Administration 2019, the deadline for submitting PIT finalization dossiers for income generated in 2025 is as follows:

No later than the last day of the 4th month from the date of the end of the calendar year for personal income tax finalization dossiers of individuals directly finalizing tax (April 30, 2026).

At the same time, based on the provisions of Clause 5, Article 148 of the Civil Code 2015, if the last day of the deadline is a weekend or public holiday, the deadline ends at the end of the next working day following that holiday.

Subjects required to finalize personal income tax from wages and salaries

Individuals with income from salaries and wages must directly finalize PIT with tax authorities and cannot authorize the income-paying unit to finalize on their behalf if they fall into the following cases:

• Individuals who meet the conditions for authorization but have been issued a PIT deduction voucher by the income-paying unit;
• Individuals working at an enterprise under a labor contract of 3 months or more and no longer working at that enterprise at the time of tax finalization;
• Individuals working under a labor contract of 3 months or more and having current income that has not been deducted tax or has not been deducted enough tax;
• Individuals working under labor contracts of 3 months or more at multiple places;
• Individuals only have current income with tax deducted at the rate of 10%;
• Individuals who have not registered a tax code;
• Individuals with additional tax payable or overpaid tax requesting a PIT refund or offset against the next tax declaration period;
• Foreigners ending their working contract in Vietnam must declare tax finalization with tax authorities before leaving the country.

Determining where to submit tax finalization dossiers

• Individuals with income from salaries and wages directly declaring tax during the year: the place to submit the tax finalization dossier is the tax authority where the individual submits the tax declaration dossier during the year.
• Individuals calculating family circumstance deductions for themselves at any income-paying organization: submit the tax finalization dossier at the tax authority directly managing that income-paying organization.
• In case an individual changes workplace and the final income-paying organization calculates family circumstance deductions for him/her: submit the tax finalization dossier at the tax authority managing the final income-paying organization.
• Individuals submit tax finalization dossiers at the Tax Authority where the individual resides (place of permanent or temporary residence) including:
  • Individuals change workplaces and the final income-paying organization does not calculate family circumstance deductions for themselves.
  • Individuals have not calculated family circumstance deductions for themselves at any income-paying organization.
  • Individuals do not sign labor contracts, or sign labor contracts of less than 03 months, or sign service provision contracts with income at one or more places having deducted 10%.
  • Individuals have income from salaries and wages at one or more places during the year but do not work at any income-paying organization at the time of finalization.
• In case an individual resides in many places and is subject to tax finalization at the tax authority where the individual resides: the individual chooses one place of residence to finalize tax.

What does the personal income tax finalization dossier include?

For individuals declaring PIT finalization directly with tax authorities

• Personal income tax finalization declaration form No. 02/QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC;
• Appendix list of family circumstance deductions for dependents form No. 02-1/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC;
• Copies (photocopies from originals) of documents proving the amount of tax deducted, temporarily paid during the year, tax paid abroad (if any).
• In case the income-paying organization does not issue a tax deduction voucher to the individual because the income-paying organization has ceased operation, the tax authority shall rely on the tax industry’s database to consider handling the tax finalization dossier for the individual without requiring a tax deduction voucher.
• In case the income-paying organization or individual uses electronic PIT deduction vouchers, the taxpayer uses the printed version of the electronic PIT deduction voucher (paper version printed by the taxpayer converted from the original electronic PIT deduction voucher sent by the income-paying organization or individual to the taxpayer).
• Copy of Tax Deduction Certificate (clearly stating tax paid under which income tax declaration) issued by the income-paying agency or Copy of bank document for tax paid abroad confirmed by the taxpayer in case under foreign law, the foreign tax authority does not issue a confirmation of tax paid.
• Copies of invoices and documents proving contributions to charity funds, humanitarian funds, study promotion funds (if any).
• Documents proving the amount paid by the income-paying unit or organization abroad in case the individual receives income from international organizations, Embassies, Consulates, and receives income from abroad.
• Dependent registration dossier according to instructions (if calculating deduction for dependents at the time of tax finalization for dependents who have not registered dependents).

For income-paying organizations and individuals

• Personal income tax finalization declaration form No. 05/QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC;
• Appendix detailed list of individuals subject to tax according to the partial progressive schedule form No. 05-1/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC;
• Appendix detailed list of individuals subject to tax according to the full tax rate form No. 05-2/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC;
• Appendix detailed list of dependents for family circumstance deduction form No. 05-3/BK-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.

In case individuals authorize the income-paying organization to finalize on their behalf

• Individuals prepare the Power of Attorney for personal income tax finalization according to form 08/UQ-QTT-TNCN issued with Appendix II of Circular 80/2021/TT-BTC.

Conditions for individuals to authorize PIT finalization to the organization

• Individuals only have income from salaries and wages signing labor contracts of 03 months or more at one income-paying organization and are actually working at that organization at the time of authorizing tax finalization, including cases where individuals work for less than 12 months in the year at the organization, and at the same time have current income in other places averaging no more than 10 million VND per month in the year which has been deducted 10% tax by the income-paying unit without a request for tax finalization for this income.
• In case the income-paying organization reorganizes the enterprise (division, separation, consolidation, merger, conversion) and the employee is transferred from the old organization to the new organization formed after the enterprise reorganization, if during the year the employee does not have additional income from salaries and wages at any other place, he/she is allowed to authorize finalization for the new organization to finalize tax on his/her behalf. The new organization must collect the PIT deduction voucher issued by the old organization to the employee to aggregate income, deducted tax amount, and finalize PIT on behalf of the employee.
• In case of transferring employees between organizations within the same system such as: Group, Corporation, Parent-subsidiary company, Head office and branch, the principle of authorized finalization is also applied as in the case of enterprise reorganization.

Some notes when finalizing personal income tax from salaries and wages

Family circumstance deduction level applied for the 2025 PIT finalization period

• For the taxpayer: Family circumstance deduction level is 11 million VND/month, 132 million VND/year.
• For each dependent: Family circumstance deduction level is 4.4 million VND/month.

Partial progressive tax schedule applied for the 2025 PIT finalization period

*TI: Tax income

Family circumstance deduction level applied for the 2026 PIT finalization period

According to Article 10 of the Law on PIT No. 109/2025/QH15, the family circumstance deduction level applied from January 1, 2026 is as follows:

• Deduction level for taxpayer is 15.5 million VND/month (186 million VND/year);
• Deduction level for each dependent is 6.2 million VND/month.

Partial progressive tax schedule applied from January 1, 2026 for the 2026 PIT finalization period (According to Article 9 of Law on PIT No. 109/2025/QH15)

Documents customers need to provide when using the personal income tax finalization service in Vietnam of Viet An Tax Agent

• Photo of ID card/Citizen ID card registering tax code;
• Information on dependents;
• Personal income tax deduction voucher;
• Income confirmation letter or income confirmation document.

Personal income tax finalization service in Vietnam of Viet An Tax Agent

• Consulting customers on tax laws in general and personal income tax laws in particular;
• Consulting customers on regulations, order, procedures, and dossiers for personal income tax finalization;
• Implementing personal income tax finalization upon customer’s authorization, including: preparing, completing, and submitting finalization dossiers to competent state agencies;
• Amending and supplementing dossiers on behalf of customers, working directly with competent authorities when requested;
• Performing other services related to tax finalization when customers have needs.

Benefits when using the personal income tax finalization service in Vietnam of Viet An Tax Agent

Using the personal income tax finalization service in Vietnam of Viet An Tax Agent helps businesses and individuals with tax finalization obligations enjoy many benefits.

Maximum saving of time and effort

Viet An Tax Agent’s service helps save maximum time and effort for customers as all work related to collecting dossiers, synthesizing income information, calculating tax payable or refundable, preparing and submitting finalization dossiers is performed by a team of experienced tax experts.

Ensure correct and full compliance with current legal regulations

Viet An Tax Agent ensures that tax finalization complies with current legal regulations, helping customers minimize risks of errors, administrative violations on tax as well as limiting explanations to tax authorities.

Optimize tax costs for the person finalizing

Working with experts also contributes to improving the accuracy of finalization dossiers, while optimizing financial benefits for customers through correctly determining tax obligations, deductions, and tax refunds (if any).

With the motto of dedication – accuracy – confidentiality, Viet An Tax Agent always accompanies and supports customers throughout the finalization process, helping customers feel secure to focus on their main work and business activities without worrying about complicated tax procedures and tax finalization services. Customers who have questions or need to use the service, please contact Viet An Tax Agent for advice and support in the fastest, most accurate, and effective way.