According to Article 11 of Decree 252/2026/ND-CP, taxpayers are not required to submit tax declaration dossiers or other revenues for each type of tax or other revenue in the following cases:
(1) Taxpayers only have activities and businesses that are not subject to tax according to the provisions of tax law, except in cases where business households and individuals doing business in goods and services have annual revenue that is not subject to value-added tax and is not subject to personal income tax implemented according to the provisions of Decree 141/2026/ND-CP.
(2) Organizations and individuals paying income, individuals directly declaring taxes to tax authorities are not required to submit personal income tax declaration dossiers for income tax-exempt income specified in Article 4 and Article 5 of the Personal Income Tax Law, except for cases of tax exemption specified in Clauses 1, 2, 17 Article 4, income of experts from creative startup projects specified in Clause 19 Article 4 and Clauses 2, 3, 4 Article 5 of the Personal Income Tax Law.
(3) Export processing enterprises that only have export processing activities are not required to submit value-added tax declaration dossiers.
(4) Taxpayers during the period of temporary suspension of operation or business as prescribed in point c.1, clause 1, Article 7 of this Decree.
(5) Taxpayers who have submitted dossiers to terminate the validity of the tax identification number, except for tax finalization dossiers up to the time of termination of the validity of the tax identification number and tax declaration dossiers for tax obligations arising after the time of submitting dossiers to terminate the validity of the tax identification number.
(6) The personal income tax declarant is an organization or individual paying income in cases of monthly or quarterly personal income tax declaration where in that month or quarter there is no deduction of personal income tax for the income recipient.
In case the last month or quarter of the year or the month or quarter that causes division, separation, consolidation, merger, dissolution, bankruptcy, or cessation of operation does not cause tax deduction and falls into the case of not having to finalize personal income tax according to the guidance of the Minister of Finance, the organization or individual paying income must still submit a personal income tax declaration dossier for the last month or quarter of the year or the month or quarter that causes division, separation, merger, merger, dissolution, bankruptcy, or cessation of operation.
(7) In case organizations and individuals do not incur income from salaries and wages, they are not required to submit dossiers for personal income tax finalization declaration for income from salaries and wages.
(8) Organizations and individuals who are Vietnamese parties deduct and pay value-added tax and corporate income tax on behalf of foreign contractors in accordance with tax laws and carry out monthly tax declarations that do not generate tax deductions in that month.
(9) Taxpayers who are eligible for tax refunds according to the provisions of the law on value-added tax are not required to submit a value-added tax declaration dossier in the following cases:
- Program owner, project owner or main contractor (including the operating office of the main contractor in Vietnam), organization designated by a foreign donor to manage programs and projects using non-refundable Official Development Assistance (ODA) capital (including the operating office of the donor or organization managing and implementing programs and projects designated by the donor);
- Organizations in Vietnam using non-refundable aid money, humanitarian aid money of foreign organizations and individuals to purchase goods and services to serve non-refundable aid programs and projects, humanitarian aid in Vietnam;
- Organizations and individuals entitled to diplomatic immunity in accordance with the law on diplomacy purchase goods and services in Vietnam.
(10) In case the calculation of taxes, other revenues, tax notices, other revenues is carried out by the tax authority and the tax authority has connected, shared, and used information in the national database, database of a competent state agency, tax management information system or financial obligation determination dossiers, information transfer slips transferred by a competent authority and these information and data ensure sufficient basis for calculating taxes, other revenues according to regulations, the taxpayer is not required to submit tax declaration dossiers, other revenues, unless the taxpayer requests exemption or reduction on the tax declaration dossier, other revenues.
The tax authority shall publicly announce on the Tax Management Information System the types of tax declaration dossiers and other revenues that are eligible to be implemented according to the provisions of this clause.
(11) If Vietnam incurs income repayment to foreign organizations and individuals from international bond investments of the Vietnamese Government, from loans to the State, the Vietnamese Government is not subject to value-added tax and corporate income tax exemption according to the provisions of tax law, then tax declaration dossiers are not required.
(12) Organizations collecting fees and charges that are not required to declare fees and charges according to the provisions of the law on fees and charges are not required to submit fees and charges declaration dossiers.
(13) Organizations and individuals exempted from resource tax that are not subject to the case where the tax authority notifies or decides to exempt or reduce tax according to the guidance of the Minister of Finance are not required to submit a resource tax declaration dossier.
