Resolution No. 66.16/2026/NQ-CP dated 07 April 2026 of the Government and Decision No. 1109/QD-BTC dated 08 May 2026 of the Ministry of Finance on the reduction and simplification of administrative procedures

Under the new regulations, enterprises and income-paying organizations that incur Personal Income Tax (PIT) withholding obligations in April, May, and June 2026 shall file PIT declarations on a quarterly basis instead of a monthly basis as previously required.

• PIT returns arising in April 2026, May 2026, and June 2026 shall be consolidated and declared in the PIT return for Quarter II/2026;
• Taxpayers are not required to prepare and submit monthly PIT returns for the periods of May 2026 and June 2026;
• The electronic tax filing system shall no longer accept monthly PIT declaration dossiers from the tax period of April 2026 onwards.

Handling of Cases Where the April 2026 Return Has Already Been Submitted

At present, the tax authority has not yet issued detailed guidance on the handling method applicable to April 2026 tax declaration dossiers that were accepted by the electronic tax system prior to the transition to quarterly filing.

Therefore, enterprises should proactively monitor guidance documents, notices, and instructions issued by the tax authority in order to timely make adjustments or supplementary filings (if any), ensuring compliance with the regulations of tax administration law.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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