In 2 days, from March 17-18, 2026, the Tax Department organized an online conference to support corporate income tax and personal income tax finalization for 2025. In which, difficulties in corporate income tax and personal income tax finalization for 2025 attracted the attention of taxpayers.
Update on Citizen Identification (CCCD) information for dependents
Specialist Vu Ngoc Diep - Tax Professional Affairs Department answers questions about updating CCCD information for dependents as follows:
Based on the provisions of Clause 3, Article 39, Circular No. 80 of 2021 of the Ministry of Finance, in case dependents have been granted tax identification numbers before July 1, 2025, but the tax registration information of dependents does not match the information stored in the National Population Database, or there is incomplete information.
Taxpayers need to re-check tax registration information and carry out procedures to change tax registration information, update dependent identification codes according to regulations.
Compensation for overpaid tax between years
Regarding the surpaid PIT for 2024 that will be deducted when paying PIT for 2025 or 2026, a representative of the Tax Department said:
According to the provisions of Article 60 of the Law on Tax Administration, taxpayers who have paid a tax amount greater than the tax amount to be paid will have the surplus tax amount deducted from the tax amount to be paid in the next payment.
For the case of taxpayers who have surpaid PIT for the 2024 finalization period, taxpayers can request compensation for this surpaid tax amount for arising issues of subsequent periods in Indicator No. 48 on PIT finalization declaration form No. 02/QTT-TNCN issued together with Circular No. 80/2021/TT-BTC.
Declaration of tax finalization for cases of additional payment of less than 50,000 VND
Asking online to the Tax Department, this person said: When carrying out PIT finalization at enterprises, there are some cases where individuals have an additional tax payable of 50,000 VND or less. So do enterprises have to declare these individuals in the PIT finalization declaration or not?
The Tax Department answers the above problems as follows:
Based on Clause 6, Article 8, Decree 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration, in case an individual authorizes the finalization of PIT for an organization and that individual has an additional tax payable after finalization of less than 50,000 VND, they will be eligible for tax exemption.
However, organizations/individuals paying income must still declare the income of the above individuals in the organization's PIT finalization dossier, but not summarize the additional tax payable.
For individuals authorized to finalize and with an additional tax payable of less than 50,000 VND, businesses still need to declare income in the finalization declaration.
