Decision No. 1109/QD-BTC dated 08 May 2026 issued by the Ministry of Finance regarding the announcement of amended, supplemented, and abolished administrative procedures in the fields of tax and customs administration provides as follows:

by KMC Consulting Company Limited

Previously, under Decision No. 1474/QD-BTC dated 2025, the administrative procedure for submitting Form No. 05/KK-TNCN – Monthly/Quarterly Personal Income Tax Declaration by organizations and individuals making income payments and withholding tax on salaries and wages was implemented under Administrative Procedure Code [2.002235].

However, on 08 May 2026, the Ministry of Finance issued Decision No. 1109/QD-BTC dated 2026 announcing amended, supplemented, and abolished administrative procedures in the fields of tax and customs administration.

Specifically, Item 6, Part II of the Appendix issued together with Decision No. 1109/QD-BTC dated 2026 stipulates:

"6. Quarterly Personal Income Tax declaration by organizations and individuals making income payments and withholding tax on salaries and wages (Administrative Procedure Code 2.002235)

  • Procedures:
    • Step 1:
      • Organizations and individuals making income payments that generate tax withholding obligations shall prepare tax declaration dossiers and submit them to the Tax Authority. The deadline for submitting quarterly tax declaration dossiers is the last day of the first month of the quarter following the quarter in which the tax obligation arises. If the last day falls on a public holiday, the deadline shall be extended to the next working day.

...."

Accordingly, the monthly PIT declaration for Form No. 05/KK-TNCN has been changed to a quarterly declaration basis. Therefore, from Quarter 2 of 2026 onwards (April, May, and June 2026 onwards), enterprises are no longer required to file monthly PIT declarations but shall instead file quarterly PIT declarations and submit the tax declaration dossier no later than the last day of the first month of the following quarter in accordance with regulations.

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