Official Dispatch 828 2025: What are guidelines on implementing the provision of information on personal income tax paid on behalf of individuals in Vietnam?

Official Dispatch 828 2025: What are guidelines on implementing the provision of information on personal income tax paid on behalf of individuals in Vietnam?

On February 25, 2025, the General Department of Taxation issued Official Dispatch 828/TCT-KK in 2025...Download regarding the implementation of providing information on personal income tax (PIT) paid on behalf of individuals.

>>> View details: Official Dispatch 828 Year 2025 Guidance on Implementing the Provision of Information on Personal Income Tax Paid on Behalf of Individuals...DOWNLOAD

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>> Etax Application User Guide...DOWNLOAD

>> HTKK Application User Guide...DOWNLOAD

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Specifically: in Official Dispatch 828 in the year 2025 aims to deploy solutions within the Tax System Reform Strategy till 2030 concerning personal income tax (PIT) by simplifying the PIT finalization procedure for both taxpayers and tax administration agencies, preventing tax evasion and avoidance; to assist taxpayers in performing tax procedures, minimize errors in tracking tax obligations, enhance transparency in PIT finalization, and automate the tax finalization and PIT refund process in line with the digital transformation tasks of the tax sector to improve the efficiency of tax management by the tax authorities. The General Department of Taxation deploys the following content:

Based on the provisions in Clause 7 Article 17, Clause 1, Clause 2 Article 19 of the Tax Administration Law 2019, the General Department of Taxation implements the requirement that organizations, enterprises, individuals (hereinafter referred to as income-paying organizations) when paying PIT deducted from individuals who are employees to the state budget on behalf of the taxpayer, perform the provision of information on PIT paid on behalf of each individual, specifically:

(1) Scope and Subjects: Income-paying organizations pay PIT on behalf of individuals with income from salaries, wages.

(2) Information Collected: The amount of PIT the income-paying organization has paid on behalf of each individual according to the PIT payment documents, including: General information of the state budget payment document; detailed information of each individual for whom tax was deducted (Tax Code, Taxpayer Name, Amount of Tax Deducted, Amount Paid to the State Budget, Previous Overpaid Tax Amount Set Off (if any)).

(3) Method of Information Collection: The income-paying organization provides information to the tax authority where the tax return is filed through the General Department of Taxation's electronic information portal.

The General Department of Taxation upgrades information technology applications to support the creation and provision of information, specifically: the Declaration Support Application (HTKK) assists income-paying organizations in creating and exporting a detailed list file of PIT paid for each individual in XML format to send to the electronic information portal of the General Department of Taxation immediately after completing tax payment.

(4) Implementation Time

The General Department of Taxation has upgraded the IT application to support the provision of information by income-paying organizations (Upgraded content, user guide attached).

Official Dispatch 828 2025: What are guidelines on implementing the provision of information on personal income tax paid on behalf of individuals in Vietnam? (Image from Internet)

What are regulations on implementation of providing information on personal income tax paid on behalf of individuals in Vietnam?

At Section 5 Official Dispatch 828/TCT-KK in 2025...Download stipulates the organization of implementing Official Dispatch 828 Year 2025 as follows:

(1) Director of Tax Department Establishes Steering Committee, Implementation Team at Tax Department/Sub-department:

- Organize dissemination, guidance, notification to income-paying organizations to provide information on deductions and payments on behalf of individuals with income from salaries, wages according to PIT documents fully, promptly.

Monitor, urge income-paying organizations to provide information: assign staff to periodically conduct monthly reviews of the provision of information according to PIT payment documents (on the TMS system) to urge income-paying organizations managed by the tax authority that have not provided or have provided incorrect information.

- Capture and promptly handle arising issues (if any), in necessary cases, report to the General Department of Taxation for prompt assistance.

(2) Authorization for Data Lookup, Use and Information Security:

- The head of the tax agency is responsible for directing the review according to job scope, functions, and duties to approve the authorization for officials to look up, use detailed information on PIT paid for each individual by the income-paying organization.

Tax officers with data exploitation rights are responsible for managing personal accounts, keeping taxpayer information confidential as prescribed by the Tax Management Law and related documents, and only looking up detailed information on PIT paid for each individual by the income-paying organization to serve tax management according to the assigned functions and duties.

- The tax management system upgrades functions using detailed information on collected PIT to serve related tax management processes.

Who must register tax directly with the tax authority in Vietnam?

According to Clause 2 Article 4 of Circular 86/2024/TT-BTC, taxpayers subjected to register directly with the tax authority include:

(1) Enterprises operating in specialized sectors not required to register through the business registration authority according to sector-specific legislation (hereinafter referred to as Economic Organizations).

(2) Public service units, economic organizations of the armed forces, economic organizations of political, socio-political, social, social-professional organizations engaging in business as per the law but not required to register with the business registration agency;

Organizations from nations sharing land borders with Vietnam engaging in buying, selling, exchanging goods at border markets, border-gate markets, markets in border economic zones; representative offices of foreign organizations in Vietnam;

Partnerships established and operating under Decree 77/2019/ND-CP but not required to register with the business registration agency as per Clause 2 Article 107 of the Cooperative Law 2023 (hereinafter referred to as Economic Organizations).

(3) Organizations established by competent authorities without production or business activities but with obligations to the state budget (hereinafter referred to as Other Organizations).

(4) Foreign organizations and individuals utilizing foreign humanitarian aid or non-refundable aid to purchase goods, services subject to VAT in Vietnam for non-refundable aid, humanitarian aid;

Diplomatic missions, consular offices, and representative offices of international organizations in Vietnam entitled to VAT refund for diplomatic privileges;

ODA project owners entitled to VAT deferment, ODA sponsor offices, organizations designated by foreign sponsors to manage non-refundable ODA programs/projects (hereinafter referred to as Other Organizations).

(5) Foreign contractors without legal status in Vietnam, foreign individuals conducting independent business in Vietnam in accordance with Vietnamese law with income generating in Vietnam or having tax obligations in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Subcontractors).

(6) Foreign suppliers without permanent establishments in Vietnam, non-resident foreign individuals engaging in e-commerce business, digital platform-based business, and other services with organizations, individuals in Vietnam (hereinafter referred to as Foreign Suppliers).

(7) Enterprises, organizations, individuals responsible for withholding and paying tax on behalf of other taxpayers must declare and identify separate tax obligations from the taxpayer's obligations as prescribed by tax management laws (except for income-paying agencies when withholding and paying PIT);

Commercial banks, intermediary payment service providers, or individuals, organizations authorized by foreign suppliers are responsible for declaring, withholding, and paying tax on behalf of foreign suppliers (hereinafter referred to as Withholding Organizations, Individuals).

Income-paying organizations when withholding, paying PIT use the assigned tax code to declare, pay withheld PIT.

(8) Project operators, joint operating companies, joint venture enterprises, organizations assigned by the Government of Vietnam to receive the Vietnam share from oil and gas fields in overlapping areas, contractors, investors in oil and gas contracts, the parent company - Vietnam National Oil and Gas Group representing the host country to receive shared profit from oil and gas contracts.

(9) Households, individuals engaged in production, trading of goods, services according to the law without requiring business household registration through the business registration agency according to the Government of Vietnam's regulations on business households; individual businesses from neighboring countries with Vietnam conducting buying, selling, exchanging goods at border markets, border-gate markets, markets in border economic zones.

(10) Individuals with income subject to personal income tax (excluding business individuals).

(11) Individuals who are dependents under the personal income tax legislation.

(12) Organizations, individuals mandated by the tax agency for tax collection.

(13) Other organizations, households, or individuals with obligations to the state budget.