What are cases where personal income tax returns are not required in Vietnam?
What are cases where personal income tax returns are not required in Vietnam?
Pursuant to Clause 3, Article 7 of Decree 126/2020/ND-CP (as supplemented by Clause 2, Article 1 of Decree 91/2022/ND-CP), the cases in which personal income tax returns are not required include:
Case 1:
Individuals with income exempt from tax as prescribed by the law on personal income tax and as stipulated at point b, clause 2, Article 79 of the Law on Tax Administration 2019, excluding individuals who receive inheritance or gifts that are real estate, or transfer real estate.
Case 2:
Taxpayers temporarily suspending their activities or business operations as stipulated in Article 4 of Decree 126/2020/ND-CP.
Case 3:
Taxpayers submitting documents for termination of tax code validity, except in cases of terminating operations, terminating contracts, or reorganizing enterprises as stipulated in clause 4, Article 44 of the Law on Tax Administration 2019.
Case 4:
Organizations or individuals paying income, who are taxpayers filing personal income tax on a monthly or quarterly basis, and no personal income tax withholding occurs for the recipient of income during that month or quarter.
Note: Personal income tax returns are not required if no income is paid/not accruing personal income tax withholding in that month/quarter.
However, it is advisable to submit a blank declaration to avoid having to explain the non-submission of personal income tax returns.
What are cases where personal income tax returns are not required in Vietnam? (Image from the Internet)
What are the deadlines for submitting tax declaration dossiers in Vietnam?
Pursuant to Clause 1, Article 44 of the Law on Tax Administration 2019, the regulations are as follows:
Deadline for submitting tax declaration dossiers
1. The deadline for submitting tax declaration dossiers for taxes declared on a monthly or quarterly basis is prescribed as follows:
a) No later than the 20th day of the month following the month in which the tax obligation arises for cases of monthly declaration and payment;
b) No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises for cases of quarterly declaration and payment.
The deadline for submitting tax declaration dossiers for taxes declared on a monthly or quarterly basis is prescribed as follows:
- No later than the 20th day of the month following the month in which the tax obligation arises for cases of monthly declaration and payment;
- No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises for cases of quarterly declaration and payment.
What are the penalties for failing to submit personal income tax returns in Vietnam?
Pursuant to the provisions of Article 13 of Decree 125/2020/ND-CP, acts of late submission or non-submission of personal income tax returns shall be subject to a warning or a fine ranging from VND 2 million to VND 25 million, depending on the severity of the violation. Specifically:
| No. | Violation | Fine Amount | Remedial Measures |
|---|---|---|---|
| 1 | Late submission of 01 - 05 days with mitigating circumstances | Warning | Must pay the full amount of delayed tax payment into the state budget if the late submission of tax returns results in late tax payment |
| 2 | Late submission of 01 - 30 days, excluding case (1) | VND 2 - 5 million | Must pay the full amount of delayed tax payment into the state budget if the late submission of tax returns results in late tax payment |
| 3 | Late submission of 31 - 60 days | VND 5 - 8 million | Must pay the full amount of delayed tax payment into the state budget if the late submission of tax returns results in late tax payment |
| 4 | Late submission of 61 - 90 days | VND 8 - 15 million | Must pay the full amount of delayed tax payment into the state budget if the late submission of tax returns results in late tax payment |
| 5 | Late submission of 91 days or more but no tax arises | VND 8 - 15 million | Must pay the full amount of delayed tax payment into the state budget if the late submission of tax returns results in late tax payment |
| 6 | Non-submission of tax returns but no tax arises | VND 8 - 15 million | - Must pay the full amount of delayed tax payment into the state budget if the late submission of tax returns results in late tax payment - Must submit the tax declaration dossier for the case of non-submission of tax returns |
| 7 | - Late submission of more than 90 days - Tax arises and the taxpayer has fully paid the tax amount and late payment amount into the state budget before the tax authority announces the decision to inspect the tax or prepares a record on the act of late submission of tax returns |
- VND 15 - 25 million - If the fine amount is greater than the tax amount on the tax return, the maximum fine will be equal to the tax amount on the tax return but not less than VND 11.5 million |
Must pay the full amount of delayed tax payment into the state budget if the late submission of tax returns results in late tax payment |
- Vietnam: How to purchase from the 2025 Trade Union Tet Market online? How much is the labor union fee for members?
- What is the online "2025 Trade Union Tet Market" program in Vietnam? What types of taxes do online sellers have to pay?
- What is taxable income? How to distinguish taxable income and income subject to tax in Vietnam?
- Shall owners of household businesses with tax debt be subject to exit suspension in Vietnam from January 1, 2025?
- What are the changes in tax refund procedures in Vietnam from 2025?
- What tax enforcement measures will be applied for taxpayers that owe tax debt in Vietnam from January 1, 2025?
- What 08 financial, banking, securities trading, and commercial services shall be exempt from VAT in Vietnam from July 1, 2025?
- Are healthcare services and veterinary services exempt from VAT in Vietnam from July 1, 2025?
- What is the total income between 02 declarations in Vietnam? What does the tax declaration dossier for individuals paying tax under periodic declarations Include?
- What are 03 professional and comprehensive 2025 Tet holiday announcement templates for enterprises in Vietnam? Where are the places of tax payment for enterprises in Vietnam?
