Day March 4, 2026, the Department of Taxation (formerly known as the General Department of Taxation) officially issued it Official Dispatch No. 1296/CT-NVT, provides specific instructions on personal income tax finalization (PIT) Applies to income from salaries and wages in tax period 2025.

This is a document with high reference value that helps everyone taxpayer (taxpayer) confused organize income payments correctly understand and fulfill tax finalization obligations, and at the same time grasp the Important tax policy adjustments will take effect from 2026.

According to the content of the official dispatch, the tax authority focuses on clarifying key issues PIT tax declaration and finalization in 2025, specifically as follows:

• Instructions for declaring and finalizing PIT tax on income from salaries and wages.
• Support income payment organizations and individuals to comply with tax laws.
• Provide important information such as:
  • Family deduction level
  • Personal income tax schedule
  • Subjects must perform tax finalization
  • Cases that do not require tax finalization
  • Regulations on authorization of tax finalization
  • Documents, deadline and method of submitting final settlement documents.

See the entire content of instructions for PIT tax finalization in 2025 according to Official Dispatch 1296 below.

A. FAMILY DEDUCTION AND TAX RATE FOR INCOME FROM SALARIES AND WAGES

I. APPLICABLE FAMILY DISCOUNTS

1. For 2025 settlement

Apply accordingly Resolution 954/2020/UBTVQH 14 dated June 2, 2020:

• Personal deduction level: 11 million VND/month (132 million/year)
• Deduction level for each dependent: 4.4 million VND/month/person

2. For settlement year 2026 onwards (from January 1, 2026)

According to Tax Law PIT No. 09/2025/QH 15 and Resolution No. 110/2025/UBTVQH 15 (replacing Resolution No. 954):

• Personal deduction level: 15.5 million VND/month (186 million/year)
• Deduction level for each dependent: 6.2 million VND/month/person

II. APPLICABLE TAX SCHEDULE

1. Final settlement in 2025

For the 2025 settlement period, according to Law on Personal Income Tax No. 04/2007/QH 12, income from salary and wages resident individuals is applicable The partially progressive tax schedule includes 07 tax levels.

2. From 2026

For the 2026 tax period, from January 1, 2026, according to the Personal Income Tax Law No. 109/2025/QH 15, income from salaries and wages of resident individuals is Apply a partially progressive tax schedule including 05 tax levels.

B. INSTRUCTIONS FOR PERSONAL INCOME TAX DECLARATION (PIT)

I. SCOPE AND SUBJECTS OF APPLICATION

In order to comply with regulations and avoid errors arising during the finalization process, taxpayers need to review actual events during the year to determine whether they are:

• must perform settlement (direct settlement, authorized settlement);
• settlement is not required according to regulations.

1. In case PIT tax finalization must be performed according to regulations

1.1. For organizations and individuals paying income from salaries and wages:

• Organizations and individuals paying income from salaries and wages are responsible for declaring tax finalization PIT:
• regardless of whether there is a tax deduction or not
• and PIT tax finalization on behalf of authorized individuals.
• In case an organization or individual paying income dissolves, goes bankrupt, terminates operations, terminates a contract or reorganizes the business, it must declare tax finalization PIT up to the time of dissolution, bankruptcy, termination of operations, termination of the contract or reorganization of the business.

1.2. For individuals with income from salaries and wages:

• Resident individuals who have income from salaries and wages from two or more places but do not meet the conditions for authorized finalization according to regulations must directly declare PIT tax finalization with the tax authority:
• If there is an additional tax amount to be paid or there is an overpaid tax amount, please request a refund or offset in the next tax declaration period.
• Individuals present in Vietnam in the first calendar year for less than 183 days, but calculated for 12 consecutive months from the first day of presence in Vietnam is 183 days or more then:
• The first settlement year is 12 consecutive months from the first date of presence in Vietnam.
• A foreign individual who finishes a working contract in Vietnam declares tax finalization with the tax authority:
• before leaving the country. In case an individual has not yet completed tax finalization procedures with the tax authority:
• Perform authority for income paying organizations or other organizations or individuals to finalize taxes according to regulations on tax finalization for individuals. In case the organization pays income or another organization or individual receives authorization for settlement must be responsible for the additional PIT tax amount that must be paid or the individual’s overpaid tax amount will be refunded.
• Resident individuals with income from salaries and wages paid from abroad and resident individuals with income from salaries and wages paid from international organizations, embassies, and consulates that have not yet deducted tax during the year:
• Individuals must settle directly with the tax authority, if there is additional tax to pay
• or have an overpaid tax amount that needs to be refunded or offset in the next tax declaration period.
• Resident individuals who have income from salaries or wages and are considered for tax reduction due to natural disasters, fires, accidents, or serious diseases that affect their ability to pay taxes shall not authorize the organization or individual paying the income to settle taxes on their behalf. but must directly declare final settlement with tax authorities according to regulations.

Note: Individuals using the e Tax Mobile application can look up income information and tax obligations that the income-paying organization has declared during the year. Based on that data, the system will assist in identifying individual data Do you need to directly finalize PIT tax?.

2. In cases where PIT tax finalization is not required according to regulations

2.1. For organizations and individuals paying income

Organizations and individuals pay income from salaries and wages Not tax finalization Personal income (PIT) includes:

• Organizations and individuals do not pay income during the year;
• Organizations and individuals pay income pause activities and business full calendar year.

In case of converting the type of enterprise (excluding equitized state-owned enterprises) and the converting enterprise inherits all tax obligations of the converted enterprise, it is not required to declare tax finalization PIT until the decision on enterprise conversion is made, the enterprise declares final settlement at the end of the year.

2.2. For individuals with income from salaries and wages

Individuals have income from wages In the following cases, payment is not required personal income tax (PIT):

• Individuals have additional personal income tax that must be paid after each year’s settlement from 50,000 VND or less. Individuals who are exempt from tax in this case determine the tax amount to be exempted themselves, are not required to submit personal income tax finalization documents and do not have to submit tax exemption documents;
• Individuals whose tax amount PIT must be paid is smaller than the tax amount temporarily paid without requesting a tax refund or offset in the next tax declaration period;
• Individuals with income from salaries and wages Labor contract of 3 months or more at one unit, simultaneously have current income elsewhere The average monthly value of the year does not exceed 10 million VND and tax deductible PIT at a rate of 10% and authorize tax finalization PIT to the income paying organization at the place where the labor contract is signed;
• Individuals whose employers buy life insurance (except voluntary pension insurance), other optional insurance with accumulated premiums from which the employer or insurance company has deducted PIT tax at the rate of 10% on the premium amount corresponding to the portion purchased or contributed by the employer for the employee then the employee does not have to finalize PIT tax on this income.

II. TAX DECLARATION AND SETTLEMENT PIT

1. For organizations and individuals that pay income from salaries and wages

Organizations and individuals paying income from salaries and wages are obliged to fulfill all responsibilities according to the law, including:

• Deduction,
• Declare and
• PIT tax settlement on behalf of employees.

Completing the settlement obligation on time and in full not only helps the organization comply with tax laws but also contributes to protecting the legitimate rights and interests of employees in tax declaration and settlement procedures.

1.1. Obligation to declare and finalize tax PIT

According to current law, organizations and individuals that pay income from salaries and wages must declare and finalize tax PIT, and at the same time make final settlement on behalf of individuals who have made authorization.

In case an individual authorizes tax finalization PIT for an organization and has an additional tax payable after finalization of VND 50,000 or less, they are eligible for tax exemption:

• The organization or individual paying the income still declares the personal information for which the income is paid in the organization’s personal income tax finalization dossier.
• and do not summarize the additional tax payable by individuals whose additional tax payable after settlement is 50,000 VND or less.

In case an individual is an employee transferred from an old organization to a new organization If the old organization merges, consolidates, divides, splits, or converts the type of business or the old organization and the new organization are in the same system, then:

• The new organization is responsible for finalizing PIT tax as authorized by the individual for all income paid by the old organization.
• and the new income-paying organization collects the tax deduction document PIT issued to the employee by the old income-paying organization (if any).

1.2. Deadline for submitting tax finalization documents PIT

The deadline to submit tax finalization declaration documents is:

• the last day of the 3 rd month from the end of the calendar year (usually March 31).
• 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.

1.3. Procedures for tax finalization declaration PIT

a) Tax finalization declaration file PIT

• 1. Tax finalization declaration PIT Form No. 05/QTT-PIT issued with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
• 2. Individual appendix to calculate partially progressive tax Form No. 05-1/BK-QTT-PIT issued with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
• 3. Appendix lists details of individuals subject to tax at the full tax rate Form No. 05-2/BK-QTT-PIT issued with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
• 4. Appendix detailed list of dependents for family deductions Form No. 05-3/BK-QTT-PIT issued with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

b) Form of submitting tax finalization documents PIT

Organizations and individuals paying income are allowed to submit PIT tax finalization documents online through the following platforms:

• Information system for handling administrative procedures of Tax Department – Ministry of Finance:
• Through organizations providing services and electronic transactions in the field of Taxation (T-VAN)

c) Tax authority receives tax finalization documents PIT

The PIT tax finalization declaration dossier of the income-paying organization is submitted to the tax agency with direct management authority over that organization.

1.4. Some notes on PIT tax declaration and finalization for income paying organizations

During the settlement process, organizations and individuals paying income should pay special attention to the following points:

• Implement tax deduction documents PIT and transfer electronic document data to tax authorities according to the provisions of Clause 22, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government.
• Fully and promptly pay the PIT tax amount deducted to the state budget within the prescribed time limit, ensuring that it does not affect the legal rights and interests of employees.
• Declaring the tax amount PIT deducted at item [31] on declaration 05/QTT-PIT ensures consistency with the total tax amount deducted at item [29] on declarations 05/KK-PIT during the year, accurately reflecting the actual tax amount deducted and paid into the state budget.
• When deducting, declaring and paying taxes on behalf of individuals, organizations and individuals paying income, please be sure to provide complete and timely information about the tax amount deducted and paid according to the instructions in Official Dispatch No. 828/TCT-KK dated February 25, 2025 of the General Department of Taxation (now the Tax Department) and Official Dispatch 5435/CT-NVT dated November 21, 2025 of the Tax Department; The information provided must ensure accuracy with budget payment documents and records declared during the year to support the synthesis of tax obligations and tax refund processing of individuals.
• Fully and accurately declare the employee’s tax code and personal identification code to ensure information is recorded correctly on the tax management system, support income confirmation, determine tax liability and tax refund of the individual (if any).
• Register dependents on time and determine the time to calculate family deductions in accordance with the law. In case the care obligation arises before the employee works at the unit but meets the prescribed conditions, the family circumstance deduction period for the employee’s dependents is determined from the time the care obligation arises.
• It is strictly prohibited to use an individual’s information (full name, tax code, personal identification code) to declare and calculate salary and wage costs when determining tax liability when in fact no income payment is incurred for that individual; This behavior violates tax laws and directly affects the legal rights and interests of individuals.

1.5. Instructions for declaring and submitting PIT tax finalization documents online

The Department of Taxation has updated and upgraded support applications, creating favorable conditions for income-paying organizations and individuals to declare and submit PIT tax finalization documents through the online environment, including:

• Declaration Support Software (HTKK) version 5.5.8.
• i Tax Viewer software version 2.6.3.
• Information system for handling administrative procedures of Tax Department – Ministry of Finance:

To learn more documents and instructional videos on software to support declaration and settlement, taxpayers can scan the QR code below:

Note: This QR code is the code shared by the Tax Department to users through official dispatch 1296

1.6. Some situations and frequently asked questions about PIT tax finalization of organizations and individuals paying income

In order to assist organizations and individuals paying income in handling practical problems, the Tax Department provides a summary of situations and frequently asked questions – which can be looked up by scanning the following QR code:

Note: This QR code is the code shared by the Tax Department for users Official Dispatch 1296.

• 2. For individuals with income from salaries and wages

Tax finalization PIT is a mandatory procedure to accurately determine an individual’s actual tax liability for the year – including the amount of tax still payable or refunded. Doing it correctly and on time not only ensures compliance with the law but also helps individuals protect their legitimate rights, especially when there is overpaid tax that needs to be refunded or offset.

2.1. Obligation to declare and finalize taxes PIT

Each individual needs to self-check all income generated during the year, including sources of income, status of residence and the amount of tax deducted, to serve as a basis for determining their settlement obligations:

• Individuals authorized to settle accounts
• Or must directly settle with the tax authority.

In order to simplify procedures for employees, the law allows resident individuals who meet the conditions to choose to authorize the income-paying organization or individual to make settlement on their behalf.

Accordingly, individuals with income from salaries or wages authorize personal income tax finalization to organizations and individuals paying income in the following specific cases:

In case an individual is authorized to finalize tax PIT

• Individuals with income from salaries or wages sign labor contracts from 03 months or more in one place and are actually working there at the time the income-paying organization or individual performs tax finalization, including cases of not working enough 12 months in the calendar year.

In case an individual is an employee transferred from the old organization to the new organization by the old organization:

• merger, consolidation, division, separation, conversion of business type
• or old organization and new organization in the same system

then it’s personal Authorize tax finalization for new organizations.

In case of additional current income

• Individuals with income from salaries or wages sign labor contracts from 03 months or more in one place and are actually working there at the time the organization or individual pays income for tax finalization, including cases of not working enough 12 months in the calendar year;
• at the same time The average current income in other places per month during the year is no more than 10 million VND and was tax deduction PIT at the rate of 10%.

Note about cases where tax finalization has been authorized

• After the individual has authorized tax finalization, the income-paying organization will perform tax finalization on behalf of the individual, if it is discovered that the individual is subject to tax finalization. Directly settle taxes with tax authorities:
  • Organization that pays income Do not readjust the tax settlement PIT of the income paying organization
  • Only Issue tax deduction documents to individuals according to settlement number and write in the lower left corner of the tax deduction document:
• “The company … has finalized tax PIT on behalf of Mr./Mrs…. (under authorization) in line (ordinal number) … of Appendix List 05-1/BK-PIT”
• to personal Directly settle taxes with tax authorities.
• In case organizations or individuals pay usage income Electronic PIT tax deduction document then:
  • print conversion from the original electronic PIT tax deduction document
  • Write the above content into the converted printout
  • to provide to taxpayers.

2.2. Deadline for submitting tax finalization documents PIT

The last time to submit tax finalization documents is the last day of the fourth month from the end of the calendar year– usually April 30.

If the application due date falls on a holiday or weekend, the deadline will be postponed next working day according to the regulations of Civil Code.

Note: For individuals who must directly settle and have additional tax amounts to pay, please pay attention to submitting documents and paying the full tax amount within the prescribed time limit to avoid arising problems. late payment interest according to the provisions of law.

2.3. Procedures for tax declaration and finalization PIT

a) Tax finalization declaration file PIT

In case an individual declares PIT tax finalization directly at the tax authority, the documents that need to be prepared include:

• 1. Personal income tax finalization declaration Denominator 02/QTT-PIT issued herewith Appendix II Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
• 2. Appendix list of family deductions for dependents Denominator 02-1/BK-QTT-PIT issued herewith Appendix II Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
• 3. Copies (photocopies from originals) of documents proving the tax amount deducted, temporarily paid during the year, and tax amount paid abroad (if any).

Some cases are exempted from submitting copies of tax deduction documents:

• In case the income paying organization transfers the data of electronic PIT tax deduction documents to the tax authority, the taxpayer No need to submit copies of documents proving the amount of tax deducted.
  
• In case the organization pays income Tax deduction documents are not issued For individuals whose income-paying organization has ceased operations, the tax authority Based on the database of the Tax industry to consider and process tax finalization dossiers for individuals.
  
• 4. Copy of Tax Withholding Certificate (specify which income tax declaration has been paid) issued by the income paying agency or Copy of bank documents for taxes paid abroad Confirmed by the taxpayer in cases prescribed by foreign laws or foreign tax authorities Do not issue a certificate confirming the amount of tax paid.
• 5. Copies of invoices and documents proving contributions to charity funds, humanitarian funds, and study promotion funds (if any).
• 6. Documents proving the amount paid by the unit or organization paying income abroad In case of individuals receiving income from international organizations, Embassies, Consulates and receiving income from abroad.
• 7. Dependent registration documents according to tax registration regulations (if calculating deductions for dependents at the time of tax finalization for dependents who have not yet registered their dependents).
• Cases of individual implementation Authorize the income paying organization to settle the settlement on your behalf then the individual is established Authorization letter for personal income tax finalization according to form No. 08/UQ-QTT-PIT issued herewith Appendix II Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

b) Form of submitting tax finalization documents PIT

Individuals can choose one of the following channels to perform tax finalization:

• Information system for handling administrative procedures of Tax Department – Ministry of Finance:
• Application e Tax Mobile
• National Public Service Portal

c) Tax authority receives tax finalization documents PIT

Where to submit personal income tax finalization documents, follow specific instructions at Clause 8 Article 11 Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government (modified and supplemented by Article 3 Decree No. 373/2025/ND-CP dated December 31, 2025 of the Government amending and supplementing a number of articles of Decree No. 126/2020/ND-CP).

In case an individual declares and submits a tax finalization declaration PIT online, system Automatically supports determining the finalizing tax authority Based on information related to tax obligations arising during the year declared by organizations and individuals.

In case an individual submits a tax finalization declaration PIT not in accordance with regulations, the tax authority that has received that individual’s dossier Based on information on the tax industry database system to support file transfer go to the tax agency directly managing the organization of income payment to carry out tax finalization according to the law.

Aim Simplify administrative procedures and create more convenience for individuals when performing tax finalization, regulations on where to submit personal income tax finalization documents have been established amendments and supplements. Accordingly, The principles for determining where to submit applications are illustrated in the table below:

2.4. Family deductions for dependents

To enjoy family deductions for dependents, taxpayers need to meet the following conditions:

• Must register for deductions for dependents according to regulations.
• In case the taxpayer has not calculated family deductions for dependents in the tax year, the deductions for dependents will be calculated from the month the care obligation arises when the taxpayer performs tax finalization and Registered for family deductions for dependents.
  

Particularly for other dependents, follow the instructions at detail d.4, point d, clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance the deadline to register for family deductions no later than December 31 of the tax year, beyond the above time limit Family deductions cannot be calculated for that tax year.

• In case the taxpayer is subject to authorization for finalization and has not yet calculated family deductions for dependents in the tax year, the deduction for dependents will also be calculated from the month the care obligation arises when the taxpayer performs authorized settlement and has registered for family deductions for dependents through the income-paying organization.

2.5. Tools to support individuals in making settlement payments simply and conveniently

In the recent period, in order to improve the effectiveness of supporting taxpayers in looking up information and carrying out tax declaration and finalization procedures PIT, The Tax Department has continuously upgraded the electronic tax application infrastructure, include e Tax Mobile and Information system for handling administrative procedures of the Tax Department – Ministry of Finance.

Now the applications have added functionality ”Tax finalization declaration PIT suggested” and ”Support for final settlement (QTT) PIT”– tools to help taxpayers look up information, determine tax obligations and complete settlement electronically, ensuring convenience, accuracy and transparency.

The Tax Department encourages taxpayers Download and use the official e-tax application to perform PIT tax declaration and finalization quickly and safely.

Function “Support QTT PIT”

This function provides:

• General information about Individual income sources in the tax year
• Status of implementation of settlement obligations, including:
  • has authorized the organization to settle the settlement on its behalf
  • subject to direct settlement
  • or has completed settlement
• Displays general information about Tax liability in case of additional tax payable or overpaid tax amount.

Personal case Detected that information was used to falsely declare/incorrectly declare income, individuals can send feedback directly above e Tax Mobile app at function:

“Look up settlement information” → section “Tax settlement support PIT”

for tax authorities to check and handle according to regulations.

Function “Suggested tax finalization declaration PIT”

This function is built for Support taxpayers in making final declarations.

System:

• automatically fill in the criteria on the declaration form
• Based on data on income, tax registration and tax obligations of individuals nationwide

Thereby helping:

• Reduce data entry operations
• ensure consistency of information.

Individuals only need:

• Check the information displayed by the system
• If it is consistent with reality then Confirm and submit online application right on the application.

In case of discrepancy:

• perform Adjust and supplement information
• enclosed supporting documents according to regulations before submitting the application.

Note when using electronic tax services

• Information displayed on the application is compiled from declaration data sent by the income-paying organization to the tax authority. In case the income paying organization has not yet finalized or declared incorrectly, the search results may be affected. When the organization makes adjustments or additions to settlement records, data on the system will be updated accordingly.
• Taxpayer case Authorization for settlement has been carried out in accordance with regulations then function “Suggested declaration” does not support the creation of pre-filled declarations.
• Tax Department Warning about impersonating officials and tax authorities to commit fraud. Taxpayers need to increase vigilance and only use official software, information portals and support channels of the Tax industry; Access the tax authority’s website at the address with the national domain name “gdt.gov.vn” to verify information.
• In case any problems arise during use, the taxpayer should contact us Support department of the Tax Department via:
  • Phone: (0243.7689.679 ext. 2180)
  • E-mail: nhimhttdt@gdt.gov.vn

Look up software documentation and support applications:

Please scan QR code below to access documents and detailed video instructions on how to use PIT tax settlement support software and applications.

Note: This QR code is the code shared by the Tax Department to users through official dispatch 1296

2.6. Some situations and frequently asked questions about tax finalization PIT organizations and individuals paying income

In order to assist individuals with income from salaries and wages to answer common questions during the settlement process, the Tax Department has compiled typical situations – look up by scanning the QR code below:

Note: This QR code is the code shared by the Tax Department for users Official Dispatch 1296.

III. INSTRUCTIONS FOR AUTOMATIC PIT TAX REFUND FOR INDIVIDUALS DIRECTLY PROCESSING TAX FINALITY

Since 2025, tax authorities have officially implemented the mechanism PIT tax refund automatically through the information technology system. Accordingly, with settlement dossiers containing tax refund requests submitted electronically and meeting all conditions, the system will Automatically processed and refunded within 03 working days.

1. Conditions for PIT tax refund documents to be processed automatically

The Tax IT system will automatically check and approve documents for automatic processing when the following conditions are met simultaneously:

• At the time of processing an individual’s PIT tax refund application, The income paying organization has fulfilled its obligation to pay the deducted PIT tax or the individual has Pay full tax PIT on State budget at the settlement period taxpayer to request tax refund.
• Tax refund file PIT has targets “Total taxable income” exactly matches the aggregated data in the following tax settlement period Tax management database of the Tax industry at the time of processing documents and having targets “Total tax amount requested for refund” less than or equal to the aggregated figures in the following tax settlement period tax database manages taxes of the Tax industry at the time of processing the dossier.
• taxpayer’s refund receiving bank account information Verified, updated, authenticated and properly linked with Tax industry management data.

2. Some things taxpayers need to prepare to ensure PIT tax refund documents are processed automatically

In order for documents to be eligible for automatic processing by the system, taxpayers need to proactively prepare and complete some of the following contents before submitting:

• Review and update personally identifiable information (full name, date of birth, personal identification number), information Register dependents Guaranteed to match the data at National population database of the Ministry of Public Security.
• Check the information above settlement declaration before confirming submission of documents, especially total income, deductions, tax amount deducted, tax deduction document PIT and refund request amount.
• Review Tax finalization situation PIT in previous years (if any) as a basis for implementation offset the overpaid tax amount, request a refund or pay the remaining tax amount due according to regulations.
  There are cases where individuals are required to directly settle accounts Tax amount payable but not yet completed, need to fully fulfill obligations with State budget before requesting a tax refund for the current year.
• Update and validate exact bank account (individual Do not use accounts opened at securities companies, People’s Credit Funds… to receive tax refunds) above e Tax Mobile app or Information system for handling administrative procedures of the Tax Department before submitting the request for refund.
  Account should be valid link to receive tax refunds to the correct subjects and promptly.
• Declare Honesty, true to reality, do not increase the requested refund amount no basis.

Note: Taxpayers should Perform tax finalization and request tax refund after the income paying organization has submitted tax finalization PIT according to regulations so that the system has sufficient data to determine whether the request for completion meets the conditions for automatic processing quickly and accurately.

At the same time, in case of application for tax refund PIT if late payment then not subject to administrative sanctions according to the provisions in Article 9 of Decree No. 125/2020/ND-CP. Therefore, taxpayers can submit a request for refund suitable for the year, avoid paying during the peak settlement period to focus on April, May to have your tax refund processed quickly and promptly without overloading the application system.

3. Instructions for using the automatic PIT tax refund support features

Based on income data and tax withheld due The unit pays the declared income, system IT Tax industry will automatically initialize Final settlement declaration with request for refund in the case of taxpayers there is overpaid tax according to aggregated data.

For tax refund via suggested declaration, the process is shortened to 02 simple steps:

Step 1: Log in and verify information

• Taxpayer login e Tax Mobile app or Information system for handling administrative procedures of the Tax Department – Ministry of Finance.
• Access functions “Tax finalization support PIT”.
• Check all information provided by the system pre-filled automatically, include:
  • total income
  • tax amount deducted
  • requested refund amount
• Compare with personal information.

Step 2: Confirm or edit and submit profile

• Case suitable information, taxpayers Confirm, attach documents and send electronic documents directly on the system.
• Case there is a difference, taxpayers Make corrections according to reality and supplement supporting documents before submitting the application.

After the application is completed sent successfully, the system will Send confirmation of receipt and automatically switch to phase Check the conditions for automatic tax refund processing.

Taxpayers want to see step-by-step instructions for the above operations e Tax Mobile and Electronic Tax Portal, please Scan the QR code below for immediate access:

Note: This QR code is the code shared by the Tax Department for users Official Dispatch 1296.

C. SUMMARY OF MAIN POINTS OF THE CONTENT OF OFFICIAL DISpatch 1296

Official Dispatch 1296 provides comprehensive guidance, clarifying many important points in the PIT tax finalization in 2025. Specifically, the document covers the following contents:

• Instructions for PIT tax finalization in 2025.
• Determine the current family deduction level and change from 2026.
• Regulations on subjects that must and do not have to settle.
• Instructions for documents, deadlines and methods for submitting final settlement.
• Deploy automatic PIT tax refund system and enhance electronic support.

On that basis, businesses need to proactively:

• Determine the correct settlement object.
• Prepare complete declaration documents.
• Check the taxable income of employees.

Prepare carefully early to help businesses Minimize errors and proactively prevent risks when tax authorities conduct inspections.

During the process of declaring and finalizing Personal Income Tax (PIT), if your business or individual has any problems related to finalization documents, tax calculation or tax refund PIT, please contact GACC’s tax experts for advice and support in complying with the provisions of tax law.