(+84) 96 167 55 66

Personal income tax commitment form in Vietnam

According to the provisions of Circular No. 80/2021/BTC, individuals submit a personal income tax commitment (PIT) to not be deducted 10% of personal income tax from January 1, 2022.

Organizations and individuals paying wages, remunerations, and other payments to resident individuals who do not sign labor contracts (according to the guidance at Points c, d, Clause 2, Article 2 of Circular 80/2021/TT-BTC) or signing a labor contract of less than three months with a total income of 2,000,000 VND/time or more, tax must be deducted at the rate of 10% of income before paying to individuals.

In case an individual has only income subject to tax withholding according to the above rate, but the estimate of the individual’s total taxable income after deduction of family circumstances is not enough to pay tax, the individual has income as a commitment to send to the income paying unit for the income payer as a temporary basis for not deducting personal income tax.

Based on the commitment of the income recipient, the income-paying organization does not deduct tax. At the end of the tax year, the income-paying organization must summarize the list and income of individuals who have not yet reached the tax deduction level and submit it to the tax office. The individual making the commitment must be responsible for his/her commitment. In case of detecting fraud, he/she will be handled according to the provisions of law.

Regarding personal income tax commitment form in Vietnam, Customers can refer to their personal income tax commitment in 2022 according to the following form:


Independence – Freedom – Happiness


(Applicable when the individual receives income and estimated total income in the calendar year is not yet subject to PIT)

To: (Name of the organization or individual paying for collection) ………

  1. My name is: ………………..……………………..
2. Tax code:                            
  1. Residence address:………….………………..……………………..

I undertake that, in the year …….., I have total income from salaries and wages subject to tax withholding at the rate of 10%, but according to the estimate, my total income in the year is not more than ……….(*) million dong (in words ………………………..………….) Not yet at the level of having to pay personal income tax. Therefore, I suggest (Name of the organization or individual paying income) …………………… based on this commitment to not deduct PIT when paying my income.

I am responsible before the law for the declared data.



…….., day….. month…. year ……


(Sign, write full name)


Note : (*) The amount declared in this section is determined by the deduction for family circumstances calculated in the year:


  • In case the pledger has no dependents: the declared amount is 11 million VND x 12 months = 132 million VND.
  • In case the committer has 1 dependent who must be cared for for 10 months during the year:
Declared amount = 132 million VND + 4.4 million VND x 10 months = 176 million VND

Customers who need to use the personal income tax commitment form in Vietnam or submit this application, please contact Viet An Tax Agent for the fastest and most dedicated support!

Related Acticle

Tax accounting service in Ho Chi Minh City

Tax accounting service in Ho Chi Minh City

Ho Chi Minh City is the largest economic center of Vietnam, every year tens of thousands of businesses are established and new projects are granted. As of November 2023, Ho…
Tax accounting service in Hanoi

Tax accounting service in Hanoi

In recent years, the Hanoi Tax Department has always focused on digitizing tax management functions, aiming for comprehensive digital transformation, and promoting the deployment of many taxpayer support channels. In…
Tax incentives in Vietnam

Tax incentives in Vietnam

Economic development is always one of the core issues that lay the foundation for a country, and Vietnam is no exception to that trend. The State increasingly stimulates and encourages…
Corporate income tax in Vietnam

Corporate income tax in Vietnam

Corporate income tax is a basic tax, mandatory for businesses operating with business registration. In Vietnam, corporate income tax is mandatory and there are clear regulations for each type of…
Unemployment insurance benefits in Vietnam

Unemployment insurance benefits in Vietnam

In the period of economic difficulties, many businesses have implemented policies to cut staff, causing many workers to fall into unemployment. In this case, workers wonder how to receive unemployment…


Hanoi Head-office

#3rd Floor, 125 Hoang Ngan, Hoang Ngan Plaza, Trung Hoa, Cau Giay, Hanoi, Vietnam


Ho Chi Minh city office

Room 04.68 vs 04.70, 4th Floor, River Gate Residence, 151 – 155 Ben Van Don Street, District 4, HCM, Viet Nam



English speaking: (+84) 9 61 67 55 66 - Lawyer Dong Van Thuc ( Alex) (Zalo, Viber, Whatsapp, Wechat)

Vietnamese speaking: (+84) 9 33 11 33 66 - Dr. Lawyer Do Thi Thu Ha (Zalo, Viber, Whatsapp, Wechat)