blue-check Issues relating to PIT declaration

Official letter No. 2393/TCT-DNNCN dated July 1st, 2021of the General Department of Taxation regarding personal income tax (PIT) declaration
Posted: 2/7/2021 9:39:35 AM | Latest updated: 5/7/2021 5:34:02 PM (GMT+7) | LuatVietnam: 5239 | Vietlaw: 516

According to Clause 6 Article 1 of the amended Law on PIT No. 26/2012/QH13, an enterprise shall have to make PIT declaration only when it pays incomes.

Accordingly, any month/quarter in which the enterprise does not pay incomes, it shall be exempt from submission of the PIT return Form No. 05/KK-TNCN made for such month/quarter.

With regard to state administrative agencies, non-business administrative agencies, etc. that do not earn revenue from goods sale, service provision and declare value added tax quarterly, they shall be entitled to declare PIT quarterly (Clause 1 Article 9 of Decree No. 126/2020/ND-CP ).

Ms Phuong Thao (
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Tax of Personal Income

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