What are details of the Form 02/QTT-TNCN - Personal income tax finalization declaration in Vietnam? What is the deadline for finalization of personal income tax in Vietnam in 2025?

What are details of the Form 02/QTT-TNCN - Personal income tax finalization declaration in Vietnam?

Currently, the personal income tax finalization declaration form (applicable to individuals with income from salaries, wages) is Form 02/QTT-TNCN as specified in Appendix II issued with Circular 80/2021/TT-BTC.

Download Form 02/QTT-TNCN - Personal income tax finalization declaration: (downloadable file attached at the end of the article)

Instructions on how to fill in:

General Information Section:

[01] Tax Period: Record the year of the tax declaration period. In the case where an individual finalizes tax not for a full calendar year (e.g., a foreign individual finalizes tax before December 31, an individual finalizes the tax first year according to 12 consecutive months from the first day present in Vietnam) then record from month... to month of the tax finalization declaration period.

[02] First Time: If filing tax for the first time, mark “x” in the box.

[03] Subsequent Amendments: If filing after the first time, it is considered a subsequent amendment and record the number of amendments in the blank space. The number of amendments should be written following natural number sequence (1, 2, 3...).

Tax finalization declaration accompanied by a dossier for tax reduction due to natural disasters, fires, accidents, serious illnesses:

Individuals requesting exemption or reduction due to natural disasters, fires, accidents, serious illnesses along with the personal income tax finalization dossier from salaries, wages should tick the blank box.

[04] Taxpayer's Name: Clearly and fully record the individual's name as per the taxpayer registration form or identity card/citizen identification/passport.

[05] Tax Code: Clearly and fully record the individual's tax code as per the taxpayer registration certificate for individuals or the tax code notification issued by the tax authority or the taxpayer code card issued by the tax authority.

[06] Address: Clearly and fully record the house number, ward/commune where the individual resides.

[07] District: Record the district belonging to the province/city where the individual resides.

[08] Province/City: Record the province/city where the individual resides.

[09] Phone: Clearly and fully record the individual's phone number.

[10] Fax: Clearly and fully record the individual's fax number.

[11] Email: Clearly and fully record the individual's email address.

[12] Name of Tax Agent (if any): In the case where an individual authorizes a tax agent to file, they must clearly and fully record the name of the tax agent as per the Establishment Decision or Business Registration Certificate or taxpayer registration certificate.

[13] Tax Code: Fully record the tax agent's tax code (if criteria [12] is filled).

[14] Tax Agent Contract: Clearly and fully record the number and date of the Tax Agent Contract between the individual and the Tax Agent (current operational contract) (if criteria [12] is filled).

[15] Name of Income-Paying Organization: According to current regulations, if the tax finalization dossier is submitted at the tax authority managing the income-paying organization, then clearly and fully record the income-paying organization's name (as per the Establishment Decision or Business Registration Certificate or taxpayer registration certificate). If the current regulation states that the dossier is submitted where the individual resides, this criteria is not filled.

[16] Tax Code: Clearly and fully record the tax code of the income-paying organization where the individual receives taxable income (if criteria [15] is filled).

[17] Address: Clearly and fully record the address of the income-paying organization where the individual receives taxable income (if criteria [15] is filled).

[18] District: Clearly and fully record the district name of the income-paying organization where the individual receives taxable income (if criteria [15] is filled).

[19] Province/City: Clearly and fully record the province/city name of the income-paying organization where the individual receives taxable income (if criteria [15] is filled).

Declaration of Table Criteria:

[20] Total Taxable Income Incurred During the Period: Criteria [20]=[21]+[23]

[21] Total taxable income incurred in Vietnam: This is the total taxable income from salaries, wages, and other taxable incomes of a similar nature incurred in Vietnam, including taxable income that is exempted under the Double Taxation Avoidance Agreement (if any).

[22] Of which the total taxable income in Vietnam is exempt under the Agreement: This is the total taxable income from salaries, wages, and other taxable incomes of a similar nature received by an individual that is exempt under the Double Taxation Avoidance Agreement (if any).

[23] Total taxable income incurred outside Vietnam: This is the total taxable income from salaries, wages, and other taxable incomes of a similar nature incurred outside Vietnam.

[24] Number of Dependents: This is the number of registered dependents of the individual with the duration calculated for family circumstance deductions in the tax year.

[...] ...

Refer to detailed instructions on how to fill out at: (downloadable file attached at the end of the article)

What is the deadline for personal income tax finalization in 2025 for individuals with income from salaries, wages in Vietnam?

Clause 2, Article 44 of the Tax Administration Law 2019 stipulates the tax finalization deadline for taxes calculated on an annual basis as follows:

- No later than the last day of the third month from the end date 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;

- No later than the last day of the fourth month from the end date of the calendar year for personal income tax finalization dossiers directly by individuals;

- No later than December 15 of the preceding year for flat rate tax declaration dossiers of business households, individual businesses paying flat rate tax; in case of new business households, individual businesses, the deadline for submitting a flat rate tax declaration dossier is no later than 10 days from the start of business date.

The personal income tax finalization deadline 2025 for individuals with income from salaries, wages is specifically as follows:

Case 1: For Individuals with Income from Salaries, Wages Who Authorize Tax Finalization to the Income-Paying Organization or Individual

The personal income tax finalization deadline 2025 for individuals authorizing tax finalization to the income-paying organization or individual is no later than the last day of the third month from the end date of the calendar year or fiscal year for annual tax finalization dossiers, specifically no later than March 31, 2025 (Monday).

Case 2: For Individuals with Income from Salaries, Wages Directly Finalizing Personal Income Tax with the Tax Authority

However, according to Announcement 6150/TB-BLDTBXH of 2024, officials and public employees exchange the working day from Friday, May 2, 2025, to Saturday, April 26, 2025. Thus, the holiday for Victory Day April 30 and International Labor Day May 1, 2025, for officials and public employees is a continuous 5 days from Wednesday, April 30, 2025, to the end of Sunday, May 4, 2025 (make-up work on Saturday, April 26, 2025).

Furthermore, according to Article 148, Clause 5 of the Civil Code 2015, when the last day of the deadline is a weekend or holiday, the deadline concludes at the end of the next working day after the holiday.

Thus, the latest deadline for personal income tax finalization with individuals directly finalizing personal income tax with the tax authority is no later than May 5, 2025 (Monday).

Note: The 2025 personal income tax finalization for individuals with income from salaries, wages is conducted for income from salaries, wages in 2024.

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