The Tax Department (Ministry of Finance) has just issued Official Dispatch 1296/CT-NVT in 2026 guiding the finalization of personal income tax (PIT) for income from salaries and wages.
Accordingly, individuals with income from salaries and wages need to pay attention to the procedures for personal income tax declaration and finalization as follows:
a) Personal income tax finalization declaration dossier:
- For individuals who declare PIT finalization directly to the tax authority, PIT finalization dossiers include:
+ Form No. 02/QTT-TNCN of personal income tax finalization declaration issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
+ Appendix to the list of family deductions for dependents form No. 02-1/BKQTT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
+ Copies (photos from the original) of documents proving the amount of tax deducted, temporarily paid in the year, and the amount of tax paid abroad (if any).
Cases where it is not necessary to provide documents proving the deducted tax amount:
In case the income-paying organization transfers electronic PIT deduction documents to the tax authority, the taxpayer does not need to submit a copy of the documents proving the deducted tax amount.
In case the income-paying organization does not issue tax deduction vouchers to individuals because the income-paying organization has ceased operations, the tax authority shall base on the tax industry's database to consider handling tax finalization dossiers for individuals.
+ A copy of the Tax Deduction Certificate (clearly stating which income tax return has been paid) issued by the income-paying agency or a copy of bank documents for the amount of tax paid abroad certified by the taxpayer in cases where, according to foreign law, the foreign tax authority does not issue a certificate of the amount of tax paid.
+ Copies of invoices and documents proving contributions to charity funds, humanitarian funds, and education promotion funds (if any).
+ Documents proving the amount paid by units and organizations paying income abroad in cases where individuals receive income from international organizations, Embassies, Consulates and receive income from abroad.
+ Dossier of dependent registration according to regulations on tax registration (if calculating deductions for dependents at the time of tax finalization for dependents who have not registered dependents).
- In case an individual authorizes an income-paying organization to finalize on their behalf, the individual shall prepare a Power of Attorney for personal income tax finalization according to Form No. 08/UQ-QTT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
b) Form of submitting personal income tax finalization dossiers:
Individuals can make finalizations through the following systems:
+ Administrative procedure information system of the Tax Department - Ministry of Finance: https://dichvucong. gdt. gov. vn/tthc/homelogin.
+ eTax Mobile application.
+ National Public Service Portal.
The principle of determining the application place is illustrated in the table below:
