HOW DOES DECISION NO. 1109/QD-BTC OF 2026 PROVIDE FOR THE REPLACEMENT OF MONTHLY PERSONAL INCOME TAX (PIT) DECLARATIONS FOR APRIL, MAY, AND JUNE 2026 WITH A SINGLE QUARTERLY DECLARATION FOR THE SECOND QUARTER OF 2026?
I. Legal basis Decision No. 1109/QD-BTC of 2026 Resolution No. 66.16/2026/NQ-CP II. Key changes to quarterly Personal Income Tax (PIT) declarations for organizations and individuals Effective from 8 May 2026, a significant change has been introduced to the declaration of …