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, taxpayers need to grasp information about the declaration process, dossiers and implementation time according to regulations.
Obligation to declare and finalize personal income tax for individuals with income from salaries and wages
For individuals with income from salaries and wages, individuals need to proactively review their income situation in the year, income sources, residence status and tax amounts that have been deducted to determine tax finalization obligations: individuals who are authorized to finalize or must directly finalize with the tax authority.
To create favorable conditions for employees, legal regulations allow eligible residents to authorize organizations and individuals paying income to carry out tax finalization on their behalf. Accordingly, individuals with income from salaries and wages are authorized to finalize personal income tax for organizations and individuals paying income in specific cases as follows:
- Individuals with income from salaries and wages who sign labor contracts for 03 months or more in one place and are actually working there at the time the organization or individual paying income performs tax finalization, even if they do not work for 12 months in the calendar year.
In case an individual is a worker transferred from the old organization to a new organization due to the old organization carrying out the merger, consolidation, division, separation, conversion of business type or old organization and new organization in the same system, the individual is authorized to finalize taxes for the new organization.
- Individuals with income from salaries and wages who have signed labor contracts for 03 months or more in one place and are actually working there at the time the organization or individual pays income for tax finalization, even if they do not work for 12 months in the calendar year; and have temporary income in other places averaging no more than 10 million VND per month in the year and have been deducted PIT at a rate of 10%.
- Individuals after authorizing tax finalization, income-paying organizations have carried out tax finalization on behalf of individuals, if it is discovered that an individual is directly subject to tax finalization with the tax authority, the income-paying organization does not adjust the personal income tax finalization of the income-paying organization, only issues tax deduction vouchers to individuals according to the finalization number and writes in the bottom left corner of the tax deduction voucher the content: "Company ... has finalized personal income tax on behalf of Mr./Ms. .... (according to authorization) in the line (number of order) ... of Appendix 05-1/BK-TNCN" for individuals to directly finalize taxes with the tax authority.
In case organizations and individuals paying income use electronic PIT deduction documents, print conversions from original electronic PIT deduction documents and record the above content in the converted print to provide to taxpayers.
Deadline for submitting PIT finalization dossiers
The deadline for submitting tax finalization dossiers for individuals with income from salaries and wages is the last day of the 4th month from the end of the calendar year.
In case the deadline for submitting tax finalization dossiers coincides with the prescribed holiday, the deadline for submitting tax finalization dossiers is calculated as the next working day of that holiday according to the provisions of the Civil Code.
For individuals who are subject to direct finalization and have additional tax payable, it is necessary to pay attention to submitting dossiers and paying the full amount of tax payable within the prescribed time limit to avoid incurring late payment interest according to the provisions of law. Proactively implementing on time will help individuals limit the risk of violations and ensure the finalization process takes place smoothly.
