Personal income tax settlement is a mandatory step at the end of the fiscal year to determine the taxpayer's actual tax liability after deductions. For individuals with income from multiple sources or who are not settled by the company, understanding how to settle personal income tax, preparing a personal income tax settlement form, and performing personal income tax settlement online in 2025 on time is extremely important. The following article will help you step by step to do it correctly and fully according to the latest regulations in 2025.
What is tax settlement and why is it necessary to settle personal income tax?
Personal income tax settlement is the process of summarizing all taxable income in the year and comparing it with the amount of tax temporarily deducted. If the amount of tax paid is more than the actual amount, the individual will be refunded. On the contrary, if it is not enough, additional payment must be made.
Tax settlement ensures obligations to the state, while avoiding the risk of being charged, fined or not getting a refund when overpaid.
Who must finalize personal income tax at the end of 2025?
Organizations and businesses that pay salaries can make settlements on behalf of employees who meet the conditions (have 1 source of income, sufficient deduction documents). However, in many cases, individuals are required to make settlements themselves:
- Have income from 2 or more places.
- Retired before 12/31/2025 and not yet paid on behalf.
- Want to refund tax due to over deduction.
Deadlines and times to note when settling personal income tax
According to the provisions of the Law on Tax Administration 2019, the deadline for submitting personal income tax finalization dossiers is no later than March 31 of the following year.
Therefore, individuals need to:
- Collect documents from income paying units from January to December.
- Prepare a summary of income and deductions.
- Each detail to be submitted before the deadline.
Detailed instructions on how to settle personal income tax from A–Z
To help you follow the correct procedure and avoid errors when self-declaring taxes, below are detailed instructions on how to settle personal income tax from A–Z according to the latest regulations in 2025. The steps are clearly presented in order of implementation:
| Step | Content to be implemented | Implementation details |
|---|---|---|
| Step 1 | Determine total income for the year | – Salary, bonus, allowance – Labor remuneration, wages – Income from seasonal and overtime contracts |
| Step 2 | Calculate deductions | – Personal deduction: 11 million VND/month – Dependent deduction: 4.4 million/person/month – Compulsory insurance, charitable and humanitarian contributions |
| Step 3 | Prepare personal income tax settlement declaration | – Use form 05/KK-TNCN according to Circular 80/2021/TT-BTC – Attach tax deduction certificate (form 02/QTT-TNCN) |
| Step 4 | Submit application online via Electronic Tax Portal | – Access: https://canhan.gdt.gov.vn – Log in with personal tax code – Sign electronically with OTP or USB token, submit documents online |
Each step in the above process needs to be done carefully, especially the comparison of documents and accurate declaration according to the tax authority's form. If you are not familiar with the online system or have multiple sources of income to summarize, consider using a support service to ensure complete records and quick tax refund.
Personal income tax settlement declaration: How to prepare and common mistakes
The personal income tax finalization declaration is an important basis for the tax authority to determine the amount of tax payable or refunded. However, many individuals encounter difficulties or are denied tax refunds due to incorrect declarations or missing documents. Below are common errors when making a declaration:
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Incorrect personal tax code: occurs when each place paying income registers a different code, leading to data discrepancies when comparing.
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Missing dependents: due to not updating complete information (birth certificate, citizen identification, tax code of dependents).
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Lack of tax deduction documents: especially form 02/QTT-TNCN from paying units, causing the file to lack basis for tax refund.
Therefore, before submitting the declaration, taxpayers need to carefully check all documents, compare information between revenue sources, and ensure that the data is consistent and complete as required by the tax authority.
How to settle personal income tax online 2025
To settle personal income tax online 2025, you can carry out the entire procedure through the General Department of Taxation's Electronic Information Portal at the address https://canhan.gdt.gov.vnThe implementation process includes the following steps:
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Log in with your registered personal tax code.
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On the main interface, select "Personal Income Tax Finalization" and fill in the information in the declaration form 05/KK-TNCN according to the instructions.
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Attach electronic documents: PDF or XML file in correct format, including tax deduction documents.
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Sign and submit documents online, using OTP code or digital signature device (USB Token).
Immediately after submitting, you can check the status of your application directly on the system. If the application is complete and valid, the tax refund processing time is usually from 6 to 15 working days.
Important notes when self-settling taxes from multiple sources of income
Self-filing taxes when you have multiple sources of income requires careful compilation and reporting. Here are some important tips to help you avoid mistakes and ensure your records are valid:
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Always request tax withholding certificates from all employers who paid you during the year, including those who have left or worked seasonally.
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Compare total income and tax codes between sources to avoid double, under or incorrect personal information.
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Keep complete original documents such as labor contracts, payrolls, deduction documents and copies of declarations for post-settlement inspection if requested by tax authorities.
Completing the information correctly not only helps you get your tax refund quickly but also avoids having your documents returned by the tax authorities due to incorrect data.
Conclusion and solutions to support individuals in self-settlement of personal income tax effectively
Making timely and accurate personal income tax settlements not only helps you quickly get a refund when you overpay, but also avoids legal risks when the tax authority checks after settlement. Especially for individuals with multiple sources of income, the declaration and data comparison must be done accurately, methodically and with complete documents.
To support an effective filing process, you should:
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Use online personal income tax calculators to estimate the amount of tax due or refunded.
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Refer to the latest tax policies from the General Department of Taxation or a professional unit such as Master Accountant Network (MAN).
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Get professional accounting services to help you check your records and prepare your returns, especially when you have income from multiple sources or inconsistent deductions.
If you are having difficulty compiling documents, preparing declarations or are worried about errors affecting your tax refund, do not hesitate to contact an expert:
Master Accountant Network (MAN)
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile / Zalo: 0903 963 163 – 0903 428 622
- E-mail: man@man.net.vn
- Website: https://man.net.vn
