Official Letter No. 63/CT-CS dated January 7, 2026, issued by the Tax Department, regarding the declaration of personal income tax (PIT) on tax-exempt salary and wage income under the Resolution

For organizations and individuals paying income that are subject to monthly or quarterly PIT declaration, if PIT withholding arises during the period, such organizations and individuals are responsible for submitting the monthly or quarterly PIT tax return and fully declaring the amount of PIT withheld during the period. In cases where no PIT withholding arises in that month or quarter, the submission of the monthly or quarterly PIT tax return is not required.

With respect to tax finalization, organizations and individuals paying income from salaries and wages are responsible for carrying out PIT finalization declarations, regardless of whether PIT withholding arises or does not arise.

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