I. Legal basis

Decree No. 126/2020/ND-CP

Law on Tax Administration 2019

Official Dispatch No. 636/TCT-DNNCN

Circular No. 156/2013/TT-BTC

II. In what cases must individuals self-finalize personal income tax?

• An individual who meets the authorization conditions but has been issued a personal income tax deduction voucher by the income-paying organization shall not authorize tax finalization to the income-paying organization (except in cases where the income-paying organization has revoked and canceled the tax deduction voucher issued to the individual).
• Individuals with income from salaries or wages sign a labor contract of 3 months or more at a unit but at the time of tax finalization authorization do not work at that organization.
• Individuals with income from salaries or wages who sign a labor contract of 3 months or more at a unit, and at the same time have current income with no tax deduction or insufficient tax deduction (including cases where the deduction level has not yet been reached and the tax deduction limit has been reached but no deduction has been made).
• Individuals with income from salaries or wages sign labor contracts of 3 months or more in many places.
• Individuals with only current income have tax deducted at a rate of 10%. 
• Individuals who have not registered a tax code.
• Resident individuals with income from salaries and wages are also eligible for tax reduction due to natural disasters, fires, accidents, and serious diseases.
• Individuals who have additional/overpaid tax amounts should request a refund/offset in the next tax declaration period
• The individual is present in Vietnam for less than 183 days in the first calendar year, but for 12 consecutive months from the first day of presence in Vietnam for 183 days or more.
• Foreigners who finish working contracts in Vietnam declare tax finalization with tax authorities before leaving the country.

If falling into the above cases, individuals must directly settle personal income tax with the tax authority without authorizing the individual or organization paying income to settle on their behalf.

III. When is the deadline for personal income tax self-finalization?

No later than the last day of the 4th month from the end of the calendar year for personal income tax finalization dossiers of individuals directly finalizing taxes;

In case an individual has a personal income tax refund but is late in submitting the tax finalization declaration according to regulations, no penalty will be imposed for administrative violations of tax finalization declaration past the deadline.

In case the deadline for submitting tax finalization documents coincides with a prescribed holiday, the deadline for submitting tax finalization documents is calculated as the next working day of that holiday according to the provisions of the Civil Code.

IV. Where can individuals self-finalize personal income tax?

Below is a summary of where to submit tax declarations for individuals with income from salaries and wages:

1. Individuals declare taxes monthly or quarterly

• Individuals with income from salaries and wages paid by organizations and individuals in Vietnam must submit tax declaration documents to the tax agency managing the organization that pays the income.
• Individuals with income from salaries or wages from abroad, submit documents to the tax authority where the job arises in Vietnam or the place of residence if not working in Vietnam.

2. Individuals declare tax finalization

• Individuals with income in one place, submit documents at the tax office where they declare taxes during the year.
• Individuals with income from two or more places, submit documents to the tax authority where the income is greatest or where the individual resides if the largest source of income cannot be determined.
• If an individual has income from many places and organizes tax deductions, submit documents to the tax office where the deduction is calculated for family circumstances or place of residence.

3. Special cases

• Individuals who do not sign a labor contract, sign a contract of less than 3 months or provide services, submit documents to the tax office of their place of residence.
• If you do not work at an income-paying organization, submit your application to the tax office of your place of residence.

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