[2026] Hướng dẫn xác định đối tượng không phải quyết toán thuế TNCN

[Consulted by: Lawyer Bui Thi Nhung]

The article below addresses legal issues related to [2026] Guidance on determining subjects not required to finalize personal income tax (PIT)? What is the deadline for personal income tax finalization? as explained by Tuyet Nhung Bui Law Company for reference purposes.

1. [2026] Guidance on determining subjects not required to finalize PIT

On March 4, 2026, the Tax Department issued Official Dispatch No. 1296/CT-NVT providing specific guidance on personal income tax (PIT) finalization for income from salaries and wages.

According to the guidance, the Tax Department clarified cases where PIT finalization is not required, thereby helping taxpayers and businesses reduce administrative procedures and limit risks of violating tax laws.

1.1. For income-paying organizations and individuals

According to regulations, organizations and individuals paying income from salaries and wages are not required to finalize PIT in certain specific cases.

First, where no income payments are made to employees during the year. When there is no obligation to withhold tax, there is no finalization responsibility.

Second, where organizations or individuals suspend production and business activities throughout the calendar year. Without operations and income payments, there is no obligation to finalize PIT.

Third, in cases of business conversion (excluding equitization of state-owned enterprises), if the converted enterprise inherits all tax obligations of the previous entity, PIT finalization is not required up to the time of the conversion decision. The finalization obligation will be carried out at the end of the calendar year.

1.2. For individuals earning income from salaries and wages

Individuals earning income from salaries and wages are not required to finalize PIT if they fall into one of the following cases:

(1) Individuals with additional payable PIT after finalization of VND 50,000 or less per year

If, after finalization, the additional PIT payable is VND 50,000 or less, the individual is exempt from tax on this difference. Notably, individuals self-determine the exempted amount and are not required to submit finalization or exemption dossiers.

Example: Mr. A works at a company and has had PIT withheld monthly. After aggregating annual income and recalculating:

Total PIT payable: VND 10,450,000

Total PIT already paid: VND 10,420,000

Additional payable tax: 10,450,000 – 10,420,000 = VND 30,000

Since the additional tax is VND 30,000 (≤ VND 50,000):

Mr. A is exempt from paying the shortfall

No PIT finalization dossier is required

No tax exemption procedure is required

(2) No request for tax refund

Individuals whose payable PIT is less than the tax already paid, but who do not request a refund or offset to the next tax period.

Example: Ms. B works at an enterprise and has had PIT withheld monthly. After recalculation:

Total PIT payable: VND 85,000,000

Total PIT already paid: VND 90,000,000

Overpaid tax: 90,000,000 – 85,000,000 = VND 5,000,000

Applicable case

Ms. B does not request a refund of VND 5,000,000

Nor requests offset to the next tax period

In this case:

Ms. B is not required to finalize PIT

The overpaid tax will not be processed (due to no request)

Notes

If Ms. B wants a refund, PIT finalization is required

If she wants to offset to the next period, finalization is also required

(3) Having income from salaries and wages and occasional income from other places

Individuals have labor contracts of 3 months or more at one entity

At the same time, occasional income from other places averages no more than VND 10 million/month

Such income has been withheld at 10% PIT

The individual has authorized PIT finalization to the income-paying organization

If all conditions are met, the individual does not need to finalize PIT themselves.

Example: Mr. C works at Company X under a 12-month contract. His income includes:

Main income: VND 20 million/month

Occasional income (e.g., tutoring): average VND 8 million/month, already withheld at 10%

Mr. C has authorized Company X to finalize PIT

Mr. C meets all conditions and does not need to finalize PIT himself. Company X will finalize his main income. Occasional income does not need re-finalization.

Notes:

If occasional income exceeds VND 10 million/month ➝ must finalize PIT

If not withheld at 10% ➝ must finalize PIT

If no authorization ➝ must finalize PIT

(4) Individuals whose employers purchase life insurance (excluding voluntary pension insurance) or other non-compulsory insurance with accumulated premiums, where PIT has been withheld at 10%.

Individuals are not required to finalize PIT for this income.

Example: Ms. D works at Company Y under a long-term contract. In addition to salary:

Company Y purchases life insurance with accumulated premiums for Ms. D

Premium: VND 3,000,000/month

According to regulations:

This premium is taxable income

PIT has been withheld at 10%

Withheld tax: 3,000,000 x 10% = VND 300,000/month

Since this is non-compulsory insurance with accumulated value and has been taxed at source:

Ms. D is not required to finalize PIT for this amount

No need to re-declare at year-end

Applicable only when:

Insurance has an accumulation element and has been taxed at 10%

Not applicable to: voluntary pension insurance; or cases where tax has not been withheld

2. What is the deadline for PIT finalization?

Pursuant to Clause 2, Article 44 of the Law on Tax Administration 2019:

“2. Deadlines for submission of tax declaration dossiers for taxes with annual tax periods are as follows:

a) No later than the last day of the third month from the end of the calendar year or fiscal year for annual tax finalization dossiers; and no later than the last day of the first month of the calendar year or fiscal year for annual tax declarations;

b) No later than the last day of the fourth month from the end of the calendar year for PIT finalization dossiers filed directly by individuals;

c) No later than December 15 of the preceding year for presumptive tax declarations of business households and individuals; for newly established businesses, within 10 days from the commencement of business.”

Accordingly, PIT finalization deadlines are clearly defined by subject and tax method. Specifically, for income-paying organizations and individuals, the deadline is the last day of the third month after the end of the calendar or fiscal year. For individuals directly conducting finalization, the deadline is extended to the last day of the fourth month after the end of the calendar year.

For business households and individuals applying the presumptive tax method, the deadline is earlier, by December 15 of the preceding year; for newly established cases, within 10 days from the start of business operations.

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