Pursuant to Clause 6, Article 1 of the 2012 revised PIT Law and Clause 1, Article 9 of Decree 126/2020/ND-CP dated 19 October 2020 and according to guidances of Official Letter No. 2393/TCT-DNNCN dated 01 July 2021 of the General Department of Taxation guiding on personal income tax declaration in case organizations and individuals do not pay taxable income  as follows:

+ Organizations and individuals pay PIT taxable incomes, they are subjected to PIT declaration.

+ Organizations and individuals do not pay PIT taxable incomes, they are not subjected to the provisions of Law on PIT.

Therefore, organizations and individuals do not pay PIT taxable incomes in any month/quarter, they are not required to declare PIT for that month/quarter