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On April 7, 2026, the Government issued Resolution No. 66.16/2026/NQ-CP regarding the reduction and simplification of administrative procedures and regulations related to business and production activities. This includes provisions to streamline and simplify administrative procedures concerning Personal Income Tax (PIT) declarations for income derived from salaries and wages.
Subsequently, on May 8, 2026, the Ministry of Finance issued Decision No. 1109/QD-BTC of 2026, which provides guidance on abolishing monthly PIT declarations for the April, May, and June 2026 tax periods, transitioning to a quarterly declaration for Q2/2026.
This provision remains in effect until February 28, 2027.
1. Why is it not possible to submit the April 2026 PIT return?
Starting from the April 2026 tax period, the e-tax system will block the monthly PIT declaration function for relevant tax return forms, including:
- Form 02/KK-TNCN
- Form 05/KK-TNCN
Therefore, if businesses are unable to submit their April 2026 PIT returns on the e-tax system, it is because the system has been adjusted in accordance with the new regulations to shift the reporting for April, May, and June 2026 to the unified Q2/2026 tax return.
2. In case the April 2026 PIT return has not yet been submitted
Businesses are not required to continue attempting to submit a separate April tax return. Instead, businesses must consolidate the data incurred during April, May, and June 2026 to declare them together on the Q2/2026 PIT return.
3. In case the April 2026 PIT return has already been submitted
For businesses that have already submitted their April 2026 PIT returns and had them accepted by the system, current guidelines state that the Tax Department will issue a notification to provincial and municipal Tax Authorities with instructions on how to handle these cases.
While awaiting official guidance, businesses should:
- Retain the acceptance notification for the April 2026 tax return from the e-tax system.
- Review the PIT data that was declared and paid in April 2026.
- Monitor notifications from their direct managing tax authority.
- Prepare the data for April, May, and June 2026 to facilitate the Q2/2026 declaration in accordance with upcoming instructions.
