2 ways to declare personal income tax settlement By 2025, this is a mandatory procedure that income-paying organizations must follow during the 2026 tax year. Understanding these filing methods not only helps businesses comply with the law but also minimizes the risk of data errors leading to administrative tax penalties.
According to Law on Tax Administration 38/2019/QH14, The 2025 tax settlement period, which takes place in early 2026, requires absolute accuracy in the aggregation of income and deductions. Making the right choices is crucial. 2 ways to file personal income tax returns. This will help accountants proactively manage their workload at the end of the first quarter of 2026.
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Overview of the 2025 personal income tax settlement period implemented in 2026
Personal Income Tax (PIT) final settlement determines the actual amount of tax payable for the calendar year. For organizations paying income, there are two methods for declaring PIT final settlement, applying form 05/QTT-TNCN along with supporting documents 05-1/BK-QTT-TNCN, 05-2/BK-QTT-TNCN, and 05-3/BK-QTT-TNCN.
Important legal basis to note
The implementation of the 2025 tax settlement is based on the current legal framework, including:
- Tax Administration Law No. 38/2019/QH14Regulations regarding the deadline, order, and procedures for declaration.
- Decree 126/2020/ND-CPDetailed guidelines for the implementation of the Law on Tax Administration.
- Circular 80/2021/TT-BTCRegulations regarding the forms for declarations and settlement statements.
- Circular 111/2013/TT-BTCRegulations regarding the basis for calculating taxes and deductions.
Summary table of personal income tax parameters applicable for 2025
To accurately settle taxes, businesses need to understand the key parameters of... personal income tax These regulations, applicable in 2025, include personal deductions, progressive tax rates, and flat tax rates for each type of income. A proper understanding of these regulations helps accountants apply them accurately when declaring and calculating taxes for employees. The table below summarizes the important personal income tax parameters to note during the tax settlement process.
| Target | Applicable levels in 2025 | Note |
| Personal deduction | 11,000,000 VND/month | 132 million VND/year |
| Dependent deduction | 4,400,000 VND/month | Proof of documentation is required. |
| Progressive tax rates | 7 levels (5% – 35%) | Applicable to resident individuals |
| Full tax rate | 10%, 20% | Depending on income level and target group |
Mastering the two methods of filing personal income tax returns helps businesses quickly process deductions for thousands of employees without causing confusion.
2 ways to file personal income tax returns for 2025 on the 2026 Public Service website.
The General Department of Taxation provides two main methods for businesses to submit tax returns. 05/QTT-TNCN. Both methods of filing personal income tax returns require businesses to have a valid digital signature (Token) to submit documents online.
Method 1: File your 2025 personal income tax return online through the Public Service Portal.
This method is suitable for businesses with few employees and relatively simple data. Taxpayers can enter data directly through a web browser interface without needing to install any supporting software. The detailed procedure is as follows:
- Step 1Access the website https://thuedientu.gdt.gov.vn/ (Subsystem for Enterprises).
- Step 2Log in using your MST-QL account (Tax Identification Number of the entity).
- Step 3: Select menu Tax Filing -> Online declaration.
- Step 4Select the declaration form. 05/QTT-TNCN – Personal Income Tax Final Settlement Declaration Form (Circular 80/2021).
- Step 5Select the tax period as 2025 and choose the official tax return form.
- Step 6The system displays a data entry interface for you to fill in the information on the forms. 05-1/BK-QTT-TNCNIndividuals residing in Vietnam who sign employment contracts for 3 months or more; 05-2/BK-QTT-TNCNIndividuals who do not sign an employment contract or sign a contract for less than 3 months; 05-3/BK-QTT-TNCN: Details of dependent information.
- Step 7: Press Complete the declaration., Then, digitally sign and submit the declaration.
When applying this method to both ways of filing personal income tax returns, the system will automatically check the data logic and report an error immediately if the information is invalid.
Method 2: Export the XML file from the HTKK software and submit it through the Public Service Portal.
This method is recommended by experts at MAN – Master Accountant Network for large-scale businesses. Using the Tax Declaration Support Software (HTKK) helps store data securely offline and allows for easy editing. Implementation steps:
- Step 1Open the latest version of the HTKK software (2026).
- Step 2: Select item Personal income tax settlement -> Declaration form 05/QTT-TNCN (Circular 80/2021).
- Step 3Import data or use the "Upload Statement" feature from a sample Excel file to quickly import data into the software.
- Step 4Check the data, press Take note then select Output format XML.
- Step 5Log in to the e-Tax system, select the item Tax Filing -> Submit XML declaration.
- Step 6: Press Select profile file, Download the exported XML file, digitally sign it, and submit the declaration.
Comparing the two methods of filing personal income tax returns, method 2 allows accountants to control data in Excel before uploading, reducing the risk of data loss due to network issues.
If businesses find the procedures for filing personal income tax returns complicated and prone to errors, using professional services is an effective solution. MAN – Master Accountant Network provides such services. Personal income tax settlement service This comprehensive package includes support for reviewing payroll data, preparing Form 05/QTT-TNCN, and submitting documents through the electronic tax system. This saves businesses time, reduces the risk of errors, and ensures compliance with tax regulations.
See the full article: Price list for personal income tax finalization services
Note regarding authorization for personal income tax finalization in 2025, to be implemented in 2026.
Besides mastering the two methods of filing personal income tax returns, accountants need to accurately classify taxpayers. authority To avoid errors in the audit records later.
Eligible authorized persons
Individuals residing in Vietnam who receive salary income may authorize their employer to file their tax return on their behalf if:
- Must have an employment contract of 3 months or more and be working at the unit at the time of settlement.
- Having a sole source of income at the unit or additional occasional income averaging no more than 10 million VND/month after withholding tax (10%) at source.
Documents required for authorization
To file personal income tax returns for employees using the two methods, businesses need to keep the following records:
- Sample power of attorney 08/UQ-QTT-TNCN.
- A copy of the Citizen Identification Card (if the identification number has not been updated).
- Documents proving personal deductions or charitable contributions (if any).
Common mistakes when using the two methods of filing personal income tax returns.
During consultations, MAN – Master Accountant Network observed that many businesses were confused when implementing the two methods of personal income tax finalization, leading to the following errors:
- Mistaken identity of residentsApplying the progressive tax rate incorrectly to non-residents.
- Incorrect dependent information: Duplicate dependents between individuals within the same unit.
- Deduction of current account tax shortfallIncorrect entry of seasonal workers into form 05-1.
- XML formatting errorUsing an older version of HTKK causes incompatibility errors when submitting tax returns.
Conclude
Understanding the two methods of filing personal income tax returns is a fundamental requirement for corporate accountants. In the context of increasingly stringent tax regulations, incorrectly completing form 05/QTT-TNCN can lead to significant financial consequences.
The two methods for filing personal income tax returns for 2025 require meticulous data reconciliation regarding salaries and insurance. If you encounter legal or data-related difficulties, MAN – Master Accountant Network is always ready to provide support.
We offer professional services:
- Auditing servicesEnsuring transparency in financial reporting.
- Tax accounting servicesEnsure that the business files and pays taxes on time.
- Tax consulting services & Tax settlementOptimize tax costs according to the latest regulations.
- Comprehensive tax reporting servicesA comprehensive solution for businesses of all sizes.
Contact MAN today for advice on two ways to file your personal income tax return and ensure a smooth 2026 tax filing period.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about Personal Income Tax Finalization 2025
The deadline for submitting tax returns for 2025 for income-paying organizations is March 31, 2026.
If an organization makes no income payments at all during the year, it is not required to file a personal income tax return.
No. Individuals with income from two or more sources (all with employment contracts exceeding 3 months) must file their tax returns directly with the tax authorities. What is the deadline for submitting the two methods of personal income tax return filing for 2025?
If a business does not generate any income payments, is it still required to file a tax return?
Can an individual with income from two sources be authorized to act on behalf of another party?
