Official Letter No. 4094/CT-CS dated September 29, 2025 of the Ministry of Finance regarding personal income tax (PIT) finalization from salaries and wages

• Pursuant to Point d, Clause 6, Article 8 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government, detailing certain articles of the Law on Tax Administration;
• Pursuant to the guidance in Clause 1, Article 1 (as amended and supplemented by Article 2 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance) and Point a, Clause 2, Article 8 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance.

Based on the above regulations, regarding issues related to personal income tax finalization: in cases where, during the tax year, a taxpayer earns income from salaries and wages from two or more sources, including occasional income that has not been subject to withholding of personal income tax at the rate of 10%, such taxpayer is not eligible to authorize income-paying organizations/individuals to finalize personal income tax on their behalf, as stipulated at Sub-point d.2, Point d, Clause 6, Article 8 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government.

Accordingly, the taxpayer must directly file the personal income tax finalization with the tax authority (in cases where there is additional tax payable or an overpaid amount requested for refund or carried forward to the next tax declaration period), and must declare fully all taxable income from salaries and wages received during the tax year.

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