Personal income tax declaration and payment

Personal income tax declaration and payment is a mandatory financial obligation for both individuals and income-paying organizations. However, not everyone clearly understands the declaration period, declaration form, instructions for online personal income tax declaration, or how to submit form 05/KK-TNCN online in accordance with regulations.

The article below will update in detail the regulations on personal income tax declaration in 2025, and at the same time provide step-by-step instructions on declaring and paying taxes via HTKK software and the electronic system to help you do it on time, in the correct form, and in accordance with the law.

Overview of personal income tax declaration and payment obligations

Personal income tax declaration and payment is the first step to determine tax obligations, ensuring that individuals and organizations properly fulfill their financial responsibilities to the State.

According to Personal Income Tax Law No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13, the following entities must declare:

• Resident individuals with taxable income from salaries, wages or business;

• Income paying organizations such as businesses, schools, hospitals, and public service units.

In addition, according to Circular 80/2021/TT-BTC, from 2022, all declarations and payments of personal income tax can be made via the Electronic Tax Portal or HTKK software issued by the General Department of Taxation.

Regulations on personal income tax declaration also require a clear distinction between:

• Direct declaration: individuals prepare and submit declarations;

• Deduction at source: the paying organization deducts and declares on behalf of the employee.

Personal income tax declaration period according to current regulations

Depending on the subject, the personal income tax declaration period will be different:

• Income paying organization: Declare monthly if income is over 50 million VND/person; if below this threshold → declare quarterly.

• Self-declaration by individuals: Only declare once during the year-end personal income tax settlement period (March - April of the following year).

Deadline for filing returns and taxes:

Instructions for declaring personal income tax for self-paying individuals

Individual cases must self-declare

Not everyone has their income paid to declare on their behalf. You must file your personal income tax online if:

• Have income from 2 or more places (company + part-time job, freelance...);

• Tax exemption but not yet settled through the organization;

• Want to claim tax refund due to income below tax threshold;

• Foreigners residing in Vietnam for less than 183 days but have income from many places.

Instructions for declaring personal income tax online via Tax Portal

Individuals can declare personal income tax online via https://canhan.gdt.gov.vn, follow these steps:

1. Register an account with your personal tax code (via OTP/email);

2. Log in and select “Online declaration”;

3. Choose the appropriate declaration form: 02/QTT-TNCN;

4. Fill in all income, deduction and allowance information;

5. Submit declaration and pay tax (if any).

How to submit personal income tax return to income paying organization

Which template does the organization use?

• 05/KK-TNCN: Monthly/quarterly personal income tax deduction declaration;

• 05-1BK-TNCN: List of employees subject to tax deduction.

How to submit form 05/KK-TNCN online

Organizations can submit declarations via https://thuedientu.gdt.gov.vn as follows:

1. Log in with your business tax code;

2. Download XML template from HTKK software;

3. In the “Declaration” section, upload file 05/KK-TNCN;

4. Electronically sign, submit and receive feedback from tax authorities.

Note:

• Must check tax code, full deduction documents;

• Incorrect declaration → returned or administratively fined.

Instructions for declaring personal income tax on HTKK software

HTKK is free declaration support software released by the General Department of Taxation.

How to do:

1. Download the latest version of HTKK software at: https://gdt.gov.vn

2. Open the software → select TNCN → 05/KK-TNCN

3. Enter employee information: tax code, income, deductions

4. Print statements, export XML files for online submission

Instructions for declaring personal income tax on HTKK software help organizations operate quickly and correctly in the latest format. Manual declaration using Excel files is no longer accepted at many tax offices.

Some notes when declaring and paying personal income tax

• Use the correct personal tax code: avoid duplication or mismatch;

• Do not pay late: avoid being fined from 700,000 VND to 25 million VND (according to Decree 125/2020/ND-CP);

• Declaration lacking family deduction information: easily causes incorrect tax obligations;

• After submitting, print the submission confirmation and keep it for at least 5 years.

Conclusion and recommendations

Personal income tax declaration and payment is not only a legal responsibility but also a solution to protect the financial rights of individuals and businesses. In the context of digitalization of the tax sector, the use of HTKK, Electronic Tax Portal and making declarations in the correct form and on time are mandatory to avoid errors, fines or delayed tax refund processing.

If you are an individual who needs to settle taxes, or a business that is confused with form 05/KK-TNCN, do not hesitate to seek expert assistance.

Contact for support in declaring personal income tax – Master Accountant Network (MAN)

MAN – Master Accountant Network is a specialized unit accounting support, declare and settle personal income tax for individuals & businesses nationwide.

• Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
• Zalo / Phone: 0903 963 163 – 0903 428 622
• E-mail: man@man.net.vn