Official Letter No. 6043/CT-CS dated December 17, 2025, issued by the Tax Department regarding the re-determination of the amount of personal income tax (PIT) already allocated to other provinces where the taxpayer has its head office after PIT finalization

• Pursuant to Clause 1, Article 47 of the Law on Tax Administration No. 38/2019/QH14 (as amended and supplemented by Clause 6, Article 6 of Law No. 56/2024/QH15 dated November 29, 2024);
• Pursuant to Point a, Clause 4, Article 7 of Decree No. 126/2020/NĐ-CP dated October 19, 2020, issued by the Government;
• Pursuant to Clauses 2 and 3, Article 19 of Circular No. 80/2021/TT-BTC dated September 29, 2021, issued by the Ministry of Finance.

Based on the above regulations and guidance:

• In principle, the amount of personal income tax required to be allocated in respect of income from salaries and wages of individuals working in each province shall be determined based on the actual PIT withheld for each individual. The PIT amount determined for each province shall be allocated on a monthly or quarterly basis corresponding to the PIT filing period and shall not be re-determined upon PIT finalization.
• Regarding the submission of supplementary tax returns, such submission shall be carried out in accordance with the provisions of Clause 1, Article 47 of the Law No. 38/2019/QH14 (as amended and supplemented by Clause 6, Article 6 of Law No. 56/2024/QH15).
• Regarding PIT declaration, tax calculation, PIT allocation, and the submission of supplementary tax returns, the centralized tax administration system (TMS) currently satisfies the relevant professional and operational requirements.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn