Official Dispatch 4021/CT-NVT 2026 on declaration of personal income tax for salaries and wages under Resolution 66.16/2026/NQ-CP

In implementation of the Party's and the State's policy on reduction and simplification of administrative procedures and improvement of the investment and business environment, the Government issued Resolution No. 66.16/2026/NQ-CP dated April 07, 2026 on reduction and simplification of administrative procedures and regulations related to production and business activities.

Pursuant to Section D - Tax, Appendix 1.9 promulgated together with Resolution No. 66.16/2026/NQ-CP, from April 15, 2026 (the effective date of the Resolution), taxpayers shall change from monthly filing to quarterly filing when filing personal income tax (PIT) declarations on income from salaries and wages (Forms No. 02/KK-TNCN and 05/KK-TNCN to Circular No. 80/2021/TT-BTC).

On May 19, 2026, the Department of Taxation upgraded e-tax applications to reject monthly tax declarations using Forms 02/KK-TNCN and 05/KK-TNCN for tax periods from April 2026 onward.

For the implementation of Resolution No. 66.16/2026/NQ-CP regarding the filing period for PIT on income from salaries and wages and the policy on simplifying administrative procedures and facilitating taxpayers, the Department of Taxation hereby provides the following guidance:

1. Provincial and municipal tax offices, the Large Enterprise Taxation Sub-Department, and the E-commerce Taxation Sub-Department are requested to:

1.1. Guide the taxpayers to file PIT declarations (using Forms No. 02/KK-TNCN and 05/KK-TNCN to Circular No. 80/2021/TT-BTC) on a quarterly basis from the second-quarter tax period of 2026, in accordance with Resolution No. 66.16/2026/NQ-CP.

1.2. For taxpayers whose April 2026 monthly declarations have been accepted by the tax offices and for whom the notice of acceptance has been issued, tax offices shall instruct taxpayers as follows:

- When filing the second-quarter 2026 declarations, taxpayers shall include only the data corresponding to tax liabilities arising in May and June 2026, and shall not include the tax liabilities already declared in the April 2026 monthly declarations in the second-quarter 2026 declarations, thereby avoiding duplicate recognition of tax liabilities. Where a taxpayer discovers errors in the April 2026 monthly declaration, he/she/it shall make additional declaration for the April 2026 declaration in accordance with regulations;

- A taxpayer may pay the PIT liability arising under the April 2026 monthly declaration (if any) by the payment deadline applicable to the second-quarter 2026 declaration (i.e. July 31, 2026).

2. The Department of Taxation shall upgrade the tax management system (TMS) to automatically revise the payment deadline for the April 2026 monthly declarations so that it coincides with the payment deadline applicable to the second-quarter 2026 declarations.

3. The e-tax system shall automatically send notices to taxpayers whose April 2026 monthly declarations have been accepted by tax offices and for whom the notices of acceptance have been issued, for information and coordination in implementation (the Notice form is attached herein).

The Department of Taxation hereby informs relevant entities for their information and implementation./.

NOTICE ON THE PERSONAL INCOME TAX DECLARATION DOSSIERS FOR THE APRIL 2026 TAX PERIOD

(Attached to the Department of Taxation's Official Dispatch No. 4021/CT-NVT dated June 16, 2026)

To: <Name of taxpayer; where the taxpayer is an individual, insert “Mr.” or “Ms.” before the taxpayer's name>

On ... May 2026, <name of tax office> received the personal income tax declaration (Form No. ..../KK-TNCN) for the April 2026 tax period submitted by <Name of taxpayer; where the taxpayer is an individual, insert “Mr.” or “Ms.” before the taxpayer's name>, tax identification number: ...

In implementation of the Party's and the State's policy on reducing and simplifying administrative procedures, pursuant to the Government's Resolution No. 66.16/2026/NQ-CP dated April 7, 2026, from April 15, 2026, taxpayers shall change from monthly filing to quarterly filing for personal income tax declarations for income from salaries and wages (using Forms No. 02/KK-TNCN and 05/KK-TNCN to Circular No. 80/2021/TT-BTC).

Accordingly, the taxpayer shall file declaration made using Form No. ..../KK-TNCN on a quarterly basis from the second-quarter 2026 tax period in accordance with Resolution No. 66.16/2026/NQ-CP.

When filing the second-quarter 2026 declarations, the taxpayer shall include only the data corresponding to tax liabilities arising in May and June 2026, and shall not include the tax liabilities already declared in the April 2026 monthly declaration in the second-quarter 2026 declaration, thereby avoiding duplicate recognition of tax liabilities. In case of errors in the April 2026 monthly declaration, the taxpayer shall make additional declaration for the April 2026 declaration in accordance with regulations.

The taxpayer may pay any PIT liability arising under the April 2026 monthly declaration (if any) by the payment deadline applicable to the second-quarter 2026 declaration (i.e. July 31, 2026).

Should any issue arise during implementation, the taxpayer may contact the Support Team (Telephone: 024 73055999, Extension 1; Email: [email protected]) or <Name of the managing tax office> (Telephone: ...; Address: ...) for guidance.

This Notice is issued for <Name of taxpayer; where the taxpayer is an individual, insert “Mr.” or “Ms.” before the taxpayer's name>'s information and implementation./.

THE DEPARTMENT OF TAXATION