Official Letter No. 4021/CV-NVT dated 16 June 2026 issued by the Tax Department providing guidance on the filing of Personal Income Tax (PIT) returns on employment income in accordance with Resolution No. 66.16/2026/NQ-CP
by KMC Consulting Company Limited
In line with the Party’s and the Government’s policy on reducing and simplifying administrative procedures and improving the investment and business environment, the Government issued Resolution No. 66.16/2026/NQ-CP dated 07 April 2026 on the reduction and simplification of administrative procedures and regulations relating to production and business activities.
Pursuant to Section D – Taxation, Appendix 1.9 attached to Resolution No. 66.16/2026/NQ-CP, effective from 15 April 2026 (the effective date of the Resolution), taxpayers shall switch from monthly filing to quarterly filing for Personal Income Tax (PIT) returns on income from salaries and wages (Forms No. 02/KK-TNCN and 05/KK-TNCN issued together with Circular No. 80/2021/TT-BTC).
On 19 May 2026, the Tax Department upgraded the electronic tax filing system to reject monthly Forms No. 02/KK-TNCN and 05/KK-TNCN for tax periods from April 2026 onward.
To implement the provisions of Resolution No. 66.16/2026/NQ-CP regarding the filing period for PIT returns on salary and wage income, while also simplifying administrative procedures and facilitating taxpayer compliance, the Tax Department provides the following guidance:
(1) Quarterly Filing from Q2/2026
Tax authorities shall guide taxpayers under their administration to file PIT returns (Forms No. 02/KK-TNCN and 05/KK-TNCN issued together with Circular No. 80/2021/TT-BTC) on a quarterly basis starting from the second quarter of 2026, in accordance with Resolution No. 66.16/2026/NQ-CP.
(2) Cases Where the April 2026 Monthly Return Has Already Been Accepted
For taxpayers whose April 2026 monthly PIT return has already been accepted by the tax authority, the following guidance applies:
- When filing the Q2/2026 PIT return, taxpayers shall only aggregate data relating to tax liabilities arising in May and June 2026 and shall not include obligations already declared in the April 2026 monthly return, thereby avoiding duplicate tax declarations. If errors are identified in the April 2026 monthly return, taxpayers shall submit an amended return for April 2026 in accordance with the regulations.
- Any PIT liability arising from the April 2026 monthly return (if any) may be paid by the deadline applicable to the Q2/2026 return, namely 31 July 2026.
