{"id":21247,"date":"2026-06-18T14:02:09","date_gmt":"2026-06-18T07:02:09","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&p=21247"},"modified":"2026-06-18T14:02:09","modified_gmt":"2026-06-18T07:02:09","slug":"official-letter-4021-ct-nvt-guidelines-on-personal-income-tax-declaration-for-q2-2026-and-handling-the-april-2026-tax-return","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/official-letter-4021-ct-nvt-guidelines-on-personal-income-tax-declaration-for-q2-2026-and-handling-the-april-2026-tax-return\/","title":{"rendered":"Official Letter 4021\/CT-NVT: Guidelines on Personal Income Tax declaration for Q2\/2026 and handling the April 2026 tax return"},"content":{"rendered":"

View and download the infographic<\/a><\/p>\n

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.<\/p>\n

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.<\/p>\n

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:<\/p>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

These new regulations contribute to simplifying tax administrative procedures, reducing declaration frequency, and creating more favorable conditions for businesses in fulfilling their PIT obligations.<\/p>\n

Download Official Letter 4021\/CT-NVT<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

View and download the infographic 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 […]<\/p>\n","protected":false},"author":4,"featured_media":21248,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"new_categories":[115],"class_list":["post-21247","news","type-news","status-publish","has-post-thumbnail","hentry","new_categories-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/21247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/comments?post=21247"}],"version-history":[{"count":2,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/21247\/revisions"}],"predecessor-version":[{"id":21250,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/21247\/revisions\/21250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/21248"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=21247"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=21247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}