What is the deadline for submitting personal income tax finalizations for individuals finalizing taxes directly in Vietnam for the year 2025?

What is the deadline for submitting personal income tax finalizations for individuals finalizing taxes directly in Vietnam for the year 2025?

Based on Clause 2, Article 44 of the Tax Administration Law 2019 stipulated as follows:

Deadline for submitting tax declaration dossiers

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2. The deadline for submitting tax declaration dossiers for taxes calculated annually is stipulated 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; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration dossiers;

b) No later than the last day of the fourth month from the end of the calendar year for personal income tax finalizations of individuals directly finalizing taxes;

c) No later than December 15 of the preceding year for tax declaration dossiers of business households, individuals paying taxes according to the preset rates; in case a new business household or individual starts a business, the deadline for submitting tax declaration dossiers is no later than 10 days from the start date of business.

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According to the above regulation, the deadline for submitting personal income tax finalizations for individuals directly finalizing taxes for the year 2025 is the last day of the fourth month from the end of the calendar year, which is April 30, 2025.

However, April 30, 2024, and May 1, 2025, are holidays according to Announcement 6150/TB-BLDTBXH of 2024 (holiday schedule for April 30 and May 1, 2025, for officials and public employees from April 30, 2025, to May 4, 2025 (from Wednesday to Sunday, totaling 5 consecutive days).

In addition, based on Article 86 of Circular 80/2021/TT-BTC stipulated as follows:

Deadline for submitting tax declaration dossiers and paying taxes

The deadline for submitting tax declaration dossiers shall follow the regulations in Clause 1, 2, 3, 4, 5 of Article 44 of the Tax Administration Law and Article 10 of Decree No. 126/2020/ND-CP. The deadline for paying taxes shall follow the regulations in Clause 1, 2, 3 of Article 55 of the Tax Administration Law and Article 18 of Decree No. 126/2020/ND-CP. If the deadline for submitting tax declaration dossiers, the tax payment deadline coincides with a day off, the deadline shall be the next working day thereafter, according to the Civil Code.

Thus, the deadline for submitting personal income tax finalizations for individuals who directly finalize taxes is extended to the next working day, which is May 5, 2025.

What is the deadline for submitting personal income tax finalizations for individuals finalizing taxes directly in Vietnam for the year 2025? (Image from Internet)

Vietnam: What does the personal income tax finalization for individuals directly finalizing taxes for 2025 include?

Based on point b, item 9.2, and point b, item 9.9, Clause 9 of Appendix I issued together with Decree 126/2020/ND-CP and sub-item 1, Item 5 Official Dispatch 154/CTSTR-KK of 2025 from the Taxation Department of Soc Trang Province Download guiding personal income tax finalization for the tax calculation period of 2024, the tax finalization dossier includes:

+ Personal income tax finalization declaration form No. 02/QTT-TNCN attached to Appendix 2 of Circular 80/2021/TT-BTC dated September 29, 2021, by the Ministry of Finance.

+ Appendix of family deduction for dependents list form No. 02-1/BK-QTT-TNCN attached to Appendix 2 of Circular 80/2021/TT-BTC dated September 29, 2021, by the Ministry of Finance.

+ A copy (photo from the original) of documents proving the tax amount withheld, prepaid during the year, and the tax amount paid abroad (if any). In cases where the income-paying organization does not issue tax withholding certificates to individuals because the organization has ceased operations, the tax authority will base on the tax industry's database to consider processing the individual's tax finalization dossier without requiring the tax withholding certificates.

In cases where the income-paying organization or individual uses electronic personal income tax withholding documents, the taxpayer uses the printed version of the electronic personal income tax withholding document (paper copy printed by the taxpayer transformed from the original electronic tax withholding document sent by the organization or individual that paid the income to the taxpayer).

+ A copy of the Tax Withholding Certificate (noting taxes paid according to which income tax declaration) issued by the income-paying entity or a copy of the bank document for tax amounts paid abroad confirmed by the taxpayer in cases where foreign law stipulates that the foreign tax authority does not issue a certificate of tax paid.

+ A copy of invoices or receipts proving donations to charity funds, humanitarian, academic encouragement funds (if applicable).

+ Documents proving the amount paid by overseas payers in cases where individuals earn income from international organizations, embassies, consulates, and earn income abroad.

+ Registration documents for dependents according to the provisions at Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC amended by Article 1 of Circular 79/2022/TT-BTC (if deducting dependents at the time of tax finalization for dependents who have not registered as dependents).

Where do individuals directly finalize personal income tax submit their tax finalization dossiers in Vietnam?

Based on Clause 8, Article 11 of Decree No. 126/2020/ND-CP regarding the place to submit personal income tax finalizations for individuals directly finalizing taxes as follows:

- Resident individuals earning income from wages, salaries at one place and subject to self-declaration during the year shall submit the tax finalization (QTT) dossier to the tax authority where the individual directly declared tax during the year according to point a, clause 8, article 11 of Decree 126/2020/ND-CP. In cases where individuals earn wages or salary income at two or more places, including both incomes directly declared and those deducted by the paying organization, the individual submits the tax finalization dossier to the tax authority where the largest source of income for the year is located. If the largest source of income cannot be determined, the individual selects a tax authority where the income-paying organization is directly managed or where the individual resides.

- Resident individuals with salary or wage income subject to withholding at the source by organizations from two or more places shall submit the tax finalization dossier as follows:

+ Individuals who have calculated family deduction for themselves at any income-paying organization or individual shall submit the tax finalization dossier to the tax authority directly managing that entity. In cases where an individual changes their job, and at the final income-paying entity where family deduction has been counted, the tax finalization dossier shall be submitted to the managing tax authority of the final entity. If the final income-paying entity does not account for family deductions, the dossier is submitted to the tax authority where the individual resides. If the individual has not accounted for any family deductions at any income-paying organization, the dossier is submitted to the tax authority where the individual resides.

+ In cases where a resident individual does not sign a labor contract, or contracts for less than 3 months, or service provision contracts with income at one or multiple places where 10% was withheld, the dossier is submitted to the tax authority where the individual resides.

+ In cases where a resident individual in a year earns income from wages or salary at one or multiple places but at the time of finalization is not working at any income-paying organization, the place to submit the tax finalization dossier is the tax authority where the individual resides.