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On June 16, 2026, the Tax Department issued Official Letter No. 4021/CT-NVT guiding the declaration of Personal Income Tax (PIT) on salaries and wages in accordance with the new regulations stipulated in Resolution No. 66.16/2026/NQ-CP.
Accordingly, starting from April 15, 2026, taxpayers will transition from monthly to quarterly declarations for tax return Forms No. 02/KK-TNCN and 05/KK-TNCN. The first declaration period to apply these new regulations is Q2/2026.
For cases where the April 2026 tax return has already been submitted and accepted by the tax authority, the Tax Department provides the following guidance:
When preparing the Q2/2026 tax return, taxpayers shall only consolidate the tax obligations incurred in May and June 2026, and must not re-declare the figures from April 2026 to avoid duplicating tax obligations.
In the event that errors are detected on the April 2026 tax return, taxpayers shall submit a separate supplementary declaration specifically for April 2026 as prescribed.
The PIT amount incurred in April 2026 (if any) is permitted to be paid according to the deadline of the Q2/2026 tax return, which is no later than July 31, 2026.
These new regulations contribute to simplifying tax administrative procedures, reducing declaration frequency, and creating more favorable conditions for businesses in fulfilling their PIT obligations.
