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 Personal Income Tax (PIT) by organizations and individuals paying taxable income. Pursuant to Decision No. 1109/QD-BTC of 2026, PIT arising in April, May, and June 2026 shall, in applicable cases, be consolidated into the second-quarter PIT declaration for 2026, instead of being declared separately on a monthly basis as previously required.

This regulation was promulgated in the context of the Government’s ongoing efforts to reduce and simplify administrative procedures pursuant to Resolution No. 66.16/2026/NQ-CP dated 7 April 2026. Subsequently, the Ministry of Finance issued Decision No. 1109/QD-BTC in 2026 announcing the administrative procedures that were amended, supplemented, or abolished in the areas of tax and customs administration, including the procedure for quarterly personal income tax (PIT) declarations by organizations and individuals making income payments.

Accordingly, the change from monthly PIT declarations for April, May, and June 2026 to a quarterly PIT declaration for the second quarter of 2026, as prescribed under Decision No. 1109/QD-BTC of 2026, is set out in Item 6 of Appendix I issued together with Decision No. 1109/QD-BTC of 2026, as follows:

“6. Quarterly Personal Income Tax (PIT) declaration by organizations and individuals paying income subject to tax withholding on salaries and wages (Administrative procedure Code: 2.002235)

– Procedure:

+ Step 1.

++ Organizations and individuals making income payments that give rise to tax withholding obligations shall prepare the tax declaration dossier and submit it to the tax authority. The deadline for filing a quarterly tax declaration dossier is the last day of the first month of the quarter immediately following the quarter in which the tax liability arises. Where such deadline falls on a public holiday or non-working day, it shall be extended to the next working day.

(The procedure for registering personal income tax (PIT) withholding certificates shall be carried out separately in accordance with the provisions of Government Decree No. 70/2025/ND-CP.).”

Accordingly, pursuant to Decision No. 1109/QD-BTC of 2026, the requirement to file monthly personal income tax (PIT) declarations for April, May, and June 2026 using Form No. 05/KK-TNCN has been replaced by quarterly filing.

Accordingly, from 8 May 2026, enterprises and other income-paying organizations that incur personal income tax (PIT) withholding obligations in April, May, and June 2026 shall consolidate and file such declarations on a quarterly basis for the second quarter of 2026. In addition, the tax declaration dossier must be submitted no later than the last day of the first month of the quarter immediately following the relevant tax period, in accordance with applicable regulations.

III. Which enterprises are eligible to apply?

This regulation applies to enterprises and other income-paying organizations that withhold personal income tax (PIT) from salaries and wages. In practice, this covers a broad range of taxpayers, including:

• Domestic enterprises;
• Foreign-invested enterprises;
• Branches and representative offices that make income payments;
• Other organizations that pay salaries or wages and are required to withhold personal income tax (PIT) in accordance with applicable regulations.

A key consideration is that enterprises must accurately determine the point at which the tax declaration obligation arises in order to avoid confusion between the month in which the income is generated, the month in which tax is withheld, and the corresponding filing deadline for the tax declaration dossier.

The transition to quarterly filing enables enterprises to reduce the number of tax filings, facilitates the consolidation of relevant data, and alleviates the administrative burden on accounting and human resources departments. Nevertheless, enterprises must continue to closely monitor filing deadlines, accurately determine the tax period in which the tax obligation arises, and clearly distinguish between personal income tax (PIT) declaration dossiers and the separate procedure for registering PIT withholding certificates, which is governed by specific regulations.

IV. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

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■ Contact us now

For reliable and effective legal advice, please contact HANKUK LAW FIRM now. We are committed to providing you with the best possible answers and our team of experienced lawyers has extensive knowledge in many legal fields. We are always here to provide the most competent and dedicated support, whether you are dealing with contractual issues, commercial disputes or need guidance on foreign investment. HANKUK LAW FIRM is honored to have assisted hundreds of domestic and international clients in skillfully resolving complex legal issues as their trusted legal partner. Do not let legal issues hinder your success. Let us accompany you towards legal achievement and comfort. For prompt guidance and support to ensure your rights are always maintained at the highest standards, contact HANKUK LAW FIRM now.

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