Vietnam: What is the deadline for PIT finalization in 2025? Which entities must finalize PIT in 2025?

What is the deadline for PIT finalization in Vietnam in 2025?

Based on Clause 2, Article 44 of the Law on Tax Administration 2019, regulations regarding the deadline for PIT finalization for the 2024 tax year in 2025 are as follows:

Deadline for submitting tax declaration dossiers

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2. The deadline for submitting tax declaration dossiers for taxes with annual tax periods is regulated 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 documents; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration documents;

b) No later than the last day of the fourth month from the end of the calendar year for individual personal income tax finalization documents for individuals who directly finalize taxes;

c) No later than December 15 of the preceding year for presumptive tax declaration dossiers of business households and individuals paying taxes by presumptive method; in cases where new business households or individuals are established, the deadline is no later than 10 days from the commencement of business.

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According to the above regulation, the deadlines for PIT finalization in 2025 for the 2024 tax year are as follows:

- 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, which is March 31, 2025.

- No later than the last day of the fourth month from the end of the calendar year for individual personal income tax finalization dossiers for individuals who directly finalize taxes, which is April 30, 2025. However, April 30, 2024, and May 1, 2025, are holidays, according to Notice 6150/TB-BLDTBXH 2024 (the holiday schedule for April 30 and May 1, 2025, for officials and public employees is from April 30, 2025, to May 4, 2025, which is from Wednesday to Sunday, totaling 5 continuous days). Therefore, the deadline for submitting individual personal income tax finalization dossiers is moved to the next working day, which is May 5, 2025.

Vietnam: What is the deadline for PIT finalization in 2025? Which entities must finalize PIT in 2025? (Image from the Internet)

Which entities must finalize PIT in Vietnam in 2025?

Based on Point d, Clause 6, Article 8 of Decree 126/2020/ND-CP and Section I of Official Dispatch 154/CTSTR-KK 2025 by the Tax Department of Soc Trang Province Download, the entities required to finalize PIT in 2025 are:

(1) For individuals directly finalizing taxes with tax authorities

- Resident individuals with income from salaries or wages from two or more sources that do not meet the conditions for authorization of tax finalization as prescribed must directly file PIT finalization with the tax authorities if they owe additional tax or have overpaid tax requesting a refund or offsetting against the tax declaration of the next period.

- Resident individuals who are foreign nationals concluding their working contracts in Vietnam must file tax finalization with the tax authorities before leaving the country.

- Resident individuals with salary or wage income paid from abroad and resident individuals with salary or wage income paid by international organizations, embassies, consulates not withholding tax during the year must directly finalize with the tax authorities.

- Resident individuals with salary or wage income simultaneously eligible for tax reduction due to natural disasters, fires, accidents, serious illnesses affecting the ability to pay tax cannot authorize organizations or individuals paying income to finalize tax on their behalf and must directly file finalization with the tax authorities as prescribed.

Note: Individuals present in Vietnam in the first calendar year for less than 183 days, but in 12 consecutive months from the first day of presence in Vietnam reach 183 days or more, the first tax finalization year is 12 consecutive months from the first day of presence in Vietnam.

(2) Organizations and individuals paying income from salaries or wages

- Organizations and individuals paying income from salaries or wages are responsible for filing PIT finalization regardless of tax deduction arising or not and to finalize PIT for individuals who authorize them. If individuals authorize PIT finalization to the organization and have additional tax payable after finalization of 50,000 VND or less, which is exempt from tax, the organization or individual paying income shall still declare the personal details of the paid individual in the organization's PIT finalization declaration and not include the additional tax payable of such individuals with additional tax payable after finalization of 50,000 VND or less in the aggregation.

- In case individuals are employees transferred from old organizations to new organizations due to merger, consolidation, division, separation, conversion of enterprise types, or old and new organizations within the same system, the new organizations are responsible for PIT finalization according to the individual’s authorization for both income parts paid by the old organization and the new organization must collect back any PIT deduction certificates issued by the old paying organization to the employee (if any).

- In cases where organizations or individuals paying income dissolve, go bankrupt, stop operations, terminate contracts, or reorganize, they must file PIT finalizations up to the time of dissolution, bankruptcy, termination of operations, contract termination, or reorganization. In cases of conversion of enterprise types (not including equitization of state enterprises) where the converted enterprise inherits all tax obligations of the former enterprise, PIT finalizations are not required up to the decision on enterprise conversion, and the enterprise shall finalize at the year’s end.

What are the forms for submitting the PIT finalization dossier in Vietnam in 2025?

Based on Subsection 3, Section V of Official Dispatch 154/CTSTR-KK 2025 by the Tax Department of Soc Trang Province Download, the forms for submitting the PIT finalization dossier in 2025 are as follows:

- For taxpayers who are income-paying organizations having registered electronic tax accounts (eTax) and using digital signatures to declare and pay taxes, they must prepare and submit the PIT finalization declaration via the E-Tax website: https://thuedientu.gdt.gov.vn.

- For taxpayers who are individuals directly finalizing PIT and who have successfully registered electronic tax accounts, they can prepare and submit the PIT finalization declaration electronically via the E-Tax personal module: https://canhan.gdt.gov.vn.

- For income-paying organizations not using digital signatures and taxpayers who are individuals not registered for an electronic tax account, they must send the paper declaration to the tax authorities (either directly or via postal service) and concurrently send the extracted file in *.XML format to the tax office through the E-Tax site: https://thuedientu.gdt.gov.vn.

Where is the PIT finalization dossier submitted in Vietnam?

Based on Clause 8, Article 11 of Decree 126/2020/ND-CP and Subsection 5, Section V of Official Dispatch 154/CTSTR-KK 2025 by the Tax Department of Soc Trang Province Download, the submission of PIT finalization dossiers is as follows:

- For income-paying organizations, the PIT finalization declaration dossier is submitted to the tax authority directly managing the organization.

- For individuals directly finalizing with the Tax authorities:

+ Resident individuals with income from a salary or wage at one place and who are required to declare their taxes during the year must submit the PIT finalization declaration at the tax office where the individual directly declared taxes during the year as regulated in Point a, Clause 8, Article 11 of Decree 126/2020/ND-CP dated October 19, 2020. In case individuals have income from salaries or wages at two or more places including cases where some income is required to be declared directly and some income has borne deductions by the paying organization, the individual submits the PIT finalization declaration at the tax office managing the source of the largest income in the year. If the largest source of income in the year cannot be determined, the individual can choose to submit the finalization dossier at the tax authority directly managing the paying organization or at the place of residence.

+ Resident individuals with income from salaries or wages subject to withholding at source from two or more places shall submit the PIT finalization dossier as follows:

++ Individuals who have calculated personal family circumstances reductions at any paying organization or individual shall submit the finalization dossier at the tax office directly managing the paying organization or individual. In case individuals change workplaces and the last organization facilitates personal family circumstances reduction, the dossier is submitted to the tax office managing the last paying organization. In case individuals change workplaces and the last paying organization does not facilitate personal family circumstances reduction, the dossier is submitted at the tax office of the residence. If the individual has not facilitated personal family circumstances reduction at any paying organization or individual, they submit the finalization dossier at the tax office of their residence.++ In cases where the residing individual does not sign a labor contract or signs a contract under three months, or signs a service contract with income at one place or multiple places which have deducted 10%, they submit the finalization dossier at the tax office of their residence.++ Resident individuals with annual income from salaries or wages at one or more places but at the time of finalization are currently unemployed; the place for submitting the finalization dossier is the tax office at the individual’s place of residence.