Places for submitting dossier for personal income tax finalization in Vietnam in 2025

Places for submitting dossier for personal income tax finalization in Vietnam in 2025​ (Image from Internet)

Note: The individual income tax finalization for the year 2025 is conducted for income generated in 2024.

1. Places for submitting dossier for personal income tax finalization in Vietnam in 2025

According to Clause 8, Article 11 of Decree 126/2020/ND-CP, the location for submitting tax declaration dossiers for taxpayers who are individuals with taxable income from salaries or wages, which is subject to individual income tax finalization as provided for at Point d, Clause 4, Article 45 of the Law on Tax Administration 2019, is as follows:

* Individuals declaring tax directly on a monthly or quarterly basis as per Clause 1, Article 8, Article 9 of Decree 126/2020/ND-CP, including:

- Resident individuals with income from salaries, wages paid by organizations, individuals in Vietnam subject to individual income tax but have not deducted tax, shall submit their tax declaration dossiers to the tax authority directly managing the organization or individual paying the income.

- Resident individuals with income from salaries, wages paid from abroad shall submit their tax declaration dossiers to the tax authority managing the location where the individual works in Vietnam. In case the individual’s work location is not in Vietnam, they shall submit their tax declaration dossiers to the tax authority at their place of residence.

* Individuals declaring tax finalization directly as per Clause 6, Article 8 of Decree 126/2020/ND-CP, including:

- Resident individuals with income from salaries, wages at one place and who self-declared taxes during the year shall submit their tax finalization dossiers at the tax authority where they directly declared taxes during the year as prescribed at Point a, Clause 8, Article 11 of Decree 126/2020/ND-CP.

In cases where individuals have income from salaries, wages at two or more places, including cases where they have both income subject to direct declaration and income paid by organizations with tax deductions, they shall submit their tax finalization dossiers to the tax authority where the highest income source of the year is located. If the highest income source cannot be determined, individuals can choose to submit the finalization dossier to the tax authority directly managing the income-paying organization or at their place of residence.

- Resident individuals with income from salaries, wages subject to source deduction by organizations paying income from two or more places shall submit tax finalization dossiers as follows:

Individuals who have calculated family circumstances deduction at an income-paying organization shall submit tax finalization dossiers to the tax authority directly managing the organization paying the income. If an individual changes workplaces and the organization paying the final income has calculated family circumstances deduction, they shall submit their tax finalization dossiers to the tax authority managing the final income-paying organization. If the final income-paying organization has not calculated the family circumstances deduction, they shall submit the tax finalization dossiers to the tax authority where they reside. Individuals who have not calculated family circumstances deduction with any income-paying organization shall submit their tax finalization dossiers to the tax authority where they reside.

For resident individuals without a labor contract, or with a contract under 03 months, or a service provision contract with income from one or several places deducted at 10%, they shall submit their tax finalization dossiers at the tax authority where they reside.

Resident individuals with annual income from salaries, wages at one or more places, but at the time of finalization do not work at any income-paying organizations, shall submit their tax finalization dossiers at the tax authority where they reside.

2. Responsibilities of income-paying organizations and individuals for individual income tax finalization in Vietnam

According to Point d.1, Clause 6, Article 8 of Decree 126/2020/ND-CP, income-paying organizations and individuals are responsible for declaring and finalizing taxes on behalf of the individuals who have authorized them to do so, regardless of whether tax deduction arises.

In cases where organizations or individuals do not arise income payments, they are not required to declare individual income tax finalization. If an employee is transferred from an old organization to a new organization due to mergers, consolidations, splits, separations, or conversion of business types, or if the old and new organizations are within the same system, the new organization is responsible for finalizing tax on behalf of the individual for income paid by the old organization and collecting tax deduction vouchers issued by the old organization (if any).

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