When is the deadline for submission of annual PIT statements prepared by individual income earners in Vietnam in 2025?

When is the deadline for submission of annual personal income tax statements prepared by income earners in Vietnam in 2025?

Based on Clause 2, Article 44 of the Law on Tax Administration 2019 regulating the deadline for submission of tax declaration dossiers as follows:

Deadline for submission of tax declaration dossiers

1. The deadline for submission of tax declaration dossiers for taxes declared monthly or quarterly is stipulated as follows:

a) No later than the 20th day of the following month for monthly declaration and payment;

b) No later than the last day of the first month of the following quarter for quarterly declaration and payment.

2. The deadline for submission of tax declaration dossiers for taxes with an annual tax calculation period is stipulated as follows:

a) **No later than the last day of the third month after the end of the calendar year or fiscal year for the annual tax finalization dossier; no later than the last day of the first month of the calendar year or fiscal year for the annual tax declaration dossier;

b) No later than the last day of the fourth month after the end of the calendar year for individual income tax finalization dossiers of individuals directly settling the tax;

c) No later than December 15 of the preceding year for the tax declaration dossier of business households, individuals paying tax by the presumptive method; in case a business household, individual starts a new business, the deadline for submitting the tax declaration dossier is no later than 10 days from the start of business.

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Thus, the deadline for submission of annual personal income tax statements prepared by income earners is April 30, 2025.

Additionally, in case an individual has income from wages, salaries and authorizes tax settlement to the organization or individual paying the income, the deadline is March 31, 2025.

When is the deadline for submission of annual personal income tax statements prepared by individual income earners in Vietnam in 2025? (Image from the Internet)

What are the 4 cases where individuals must prepare personal income tax statements in Vietnam?

Based on Subsection 1, Section 1 of Official Dispatch 636/TCT-DNNCN 2021 guiding on personal income tax settlement, the 4 cases where individuals must prepare personal income tax statements are:

Case 1: A resident individual with income from wages, salaries directly declares personal income tax finalization with the tax authority if there is additional tax payable or excess paid tax requested to be refunded or offset in the subsequent tax period.

Case 2: An individual present in Vietnam for less than 183 days during the first calendar year, but 183 days or more in 12 consecutive months from the first day present in Vietnam, then the first settlement year is 12 consecutive months from the first day present in Vietnam.

Case 3: A foreign individual terminating a work contract in Vietnam declares tax settlement with the tax authority before leaving the country.

In case an individual has not completed tax settlement procedures with the tax authority, they must authorize the income-paying organization or other organizations, individuals to settle the tax in accordance with tax settlement regulations for individuals.

In case the income-paying organization or other organizations, individuals authorized for the settlement, they must be responsible for the additional personal income tax payable or the refund of excess paid tax.

Case 4: A resident individual with income from wages, salaries simultaneously eligible for tax reduction due to natural disasters, fires, accidents, serious illnesses affecting tax payment ability must not authorize the income-paying organization or individual to settle the tax on their behalf but must directly declare settlement with the tax authority as prescribed.

What is tax statement in Vietnam?

Based on Clause 10, Article 3 of the Law on Tax Administration 2019 stipulates:

Definitions

In this Law, the following terms shall be understood as follows:

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7. Tax declaration form is a document in a form prescribed by the Minister of Finance used by taxpayers to declare information to determine the amount of tax payable.

8. Customs declaration form is a document in a form prescribed by the Minister of Finance used as a tax declaration form for exported, imported goods.

9. Tax dossier includes documents related to taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, interest penalty exemption, non-imposition of late payment interest, extension of tax payment, phased debt payment, non-collection of taxes; customs dossier; dossier for rescheduling tax debt; dossier for tax debt write-off, interest penalty, fines.

10. tax statement is the determination of the amount of tax payable for the tax calculation year or the time from the beginning of the tax calculation year to when obligations giving rise are terminated, or the time from when obligations arise until they are terminated, in accordance with the law.

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tax statement is determining the amount of tax payable for the tax calculation year or the time from the beginning of the tax calculation year to the termination of obligations giving rise, or the time from obligations arising until they are terminated, in accordance with the law.