In 2025, what are cases in which individuals are authorized to finalize personal income tax in Vietnam?

In 2025, what are cases in which individuals are authorized to finalize personal income tax in Vietnam?

Form 08/UQ-QTT-TNCN - Authorization for personal income tax finalization: (attached at the end of the document)

According to the provisions at Point d.2, Clause 6, Article 8 of Decree 126/2020/ND-CP, resident individuals having income from salary or wages can authorize tax finalization to the organizations or individuals paying their income as follows:

- Individuals earning income from salary or wages who have signed labor contracts for 3 months or more at one place and are actually working there at the time the organization or individual paying the income performs tax finalization, including cases where they do not work for the full 12 months in the year.

In the case where an individual is an employee transferred from an old organization to a new one as stipulated at Point d.1, Clause 6, Article 8 of Decree 126/2020/ND-CP, the individual can authorize tax finalization to the new organization.

Types of taxes declared monthly, quarterly, annually, by each occurrence of tax obligations, and for tax finalization

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d.1) The organization or individual paying income from salary or wages is responsible for declaring tax finalization and finalization on behalf of individuals who authorize through the organization or individual paying the income, regardless of whether tax withholding arises or not. In cases where the organization or individual does not result in paying income, there is no requirement to declare personal income tax finalization. If the individual is an employee transferred from an old organization to a new one due to the old organization’s merger, consolidation, division, separation, change of business type, or if both organizations belong to the same system, the new organization is responsible for tax finalization as authorized by the individual for the income portion paid by the old organization and collects the personal income tax withholding documents already issued to the employee by the old organization (if any).

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- Individuals with income from salary or wages who have signed labor contracts for 3 months or more at one place and are actually working there at the time the organization or individual paying the income performs tax finalization, even if they do not work the full 12 months of the year; additionally, they have sporadic income from other places averaging less than 10 million VND per month throughout the year and have had personal income tax withheld at a rate of 10% if there is no request for tax finalization for this income.

What is the deadline for finalizing personal income tax in 2025 for individuals with income from salaries in 2024 in Vietnam?

According to the regulations in Clause 2, Article 44 of Tax Administration Law 2019 regarding the deadline for submitting tax declaration dossiers for taxes with an annual settlement period:

Article 44. Deadline for submitting tax declaration dossiers

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2. The deadline for submitting tax declaration dossiers for taxes with an annual tax settlement period is defined 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 finalization dossiers for individuals directly finalizing their tax;

c) No later than December 15 of the preceding year for flat tax declaration dossiers for business households and individuals paying tax under the flat tax method; in the case of new business entities, the deadline for submitting the flat tax declaration dossier is no later than 10 days from the commencement of business operations.

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Thus, the deadline for personal income tax finalization in 2025 for income in 2024 in Vietnam is as follows:

- For individuals with income from salary or wages authorizing tax finalization to organizations or individuals paying their income

The deadline for personal income tax finalization in 2025 for 2024 for individuals with income from salary or wages authorizing tax finalization to organizations or individuals paying their income is no later than the last day of the third month from the end of the calendar year or fiscal year for the annual tax finalization dossier (Monday, March 31, 2025, according to the Gregorian calendar).

- For individuals with income from salary or wages directly finalizing personal income tax with the tax authority, the deadline is April 30, 2025

However, due to it coinciding with the holiday from April 30 to May 1 (from Wednesday, April 30, 2025, to the end of Sunday, May 4, 2025, according to Announcement 6150/TB-BLDTBXH 2024), the deadline will be extended to May 5, 2025.

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