Personal income tax finalization documents are a collection of important documents and certificates that individuals or organizations paying taxes must prepare to settle their tax obligations for the 2025 tax year. It is predicted that the number of online submissions via eTax Mobile will grow significantly in early 2026. Understanding the regulations at Circular 80/2021/TT-BTC This helps taxpayers proactively prepare the 02/QTT-TNCN tax return form, ensuring their right to tax refunds and avoiding unnecessary late payment penalties.
Entering 2026, the application processing procedure... personal income tax settlement Optimized through the national population database, this helps verify dependent information quickly. However, individuals with multiple income sources or foreign income still need absolute accuracy in their deduction documents. A complete and accurate set of documents is a legal obligation and a tool to help individuals optimize their finances through proper application. personal allowance current.
Legal basis for filing personal income tax returns for the years 2025-2026
Before filing their tax returns in early 2026, taxpayers need to clearly identify the applicable legal grounds. Staying updated on the latest guidelines from the General Department of Taxation will help avoid technical errors when submitting personal income tax returns online.
The current tax settlement process is governed by the following official documents:
- Tax Administration Law No. 38/2019/QH14 Regarding the declaration process.
- Circular No. 80/2021/TT-BTC on declaration forms.
- Resolution No. 954/2020/UBTVQH14 on tax deduction levels (Person: 11 million VND/month; Dependents: 4.4 million VND/month).
Consistent compliance helps ensure that personal income tax returns are approved quickly, especially for overpayment refunds for the year 2025.
Details of personal income tax return documents for individuals who self-declare their tax return directly.
Individuals with salary income from multiple sources who are required to file their own tax returns should pay special attention when preparing their tax return documents. personal income tax. This group typically includes individuals who wish to claim a refund for overpaid taxes or pay any outstanding tax amounts after their annual income has been totaled.
Required documents in the application file
To have your personal income tax return accepted on the system, individuals need to prepare the following documents:
- Declaration form No. 02/QTT-TNCN: Reflect total income and deductions for the year 2025.
- Tax deduction certificate: Original or copy of the document issued by the paying agency. Carefully check the digital signature on the electronic document.
- Dependent records: Provide supporting documents if there are any changes and ensure that dependents have a tax identification number before submitting the application.
- Foreign tax documents: A confirmation of taxes paid abroad serves as the basis for calculating withholding tax in Vietnam.
Missing withholding tax certificates is a common error that leads to personal income tax returns being rejected. Individuals should gather all necessary documents by December 2025 to meet the deadline at the beginning of 2026.
Deductions to be made when filing personal income tax returns for 2025.
When preparing your 2025 personal income tax return, correctly and completely identifying deductions is a key factor in helping individuals reduce their tax liability or increase their tax refunds. According to current regulations, taxpayers are entitled to various deductions such as family allowances, mandatory insurance contributions, and charitable and humanitarian contributions. Below is a detailed summary of the deductions applicable in the 2025 personal income tax return, along with the deduction amounts and required supporting documents.
| Type of deduction | Tax deduction amount for the period of 2025 | Documents required in the file |
| Self | 132,000,000 VND/year | Declaration form 02/QTT-TNCN |
| Dependents | 52,800,000 VND/person/year | Appendix 02-1/BK-QTT-TNCN & Supporting Documents |
| Insurance | Based on actual contribution amount | Social insurance deduction certificate or confirmation |
| Charity | Based on actual expenditure | Receipts and invoices from legitimate funds. |
When preparing your personal income tax return, ensure that charitable donations are made to state-authorized funds to be considered legitimate expenses.
Personal income tax settlement documents for organizations and businesses paying income.
The organization paying the income is responsible for settling the disbursed income and settling accounts on behalf of the authorized individual. This is a key task for the accounting department in the first quarter of 2026.
Business declaration forms
Businesses submitting personal income tax returns for the 2025 tax year need to use the correct standardized forms and templates:
- Declaration form 05/QTT-TNCN: Summarize all salaries and wages paid in 2025.
- Appendix 05-1/BK-QTT-TNCN: Details for personnel signing contracts of 3 months or more.
- Appendix 05-2/BK-QTT-TNCN: Details for individual temporary workers or those with contracts under 3 months.
- Appendix 05-3/BK-QTT-TNCN: A detailed list of dependents registered through the business.
Accountants need to carefully cross-check the figures in the personal income tax final settlement documents with previous monthly/quarterly tax returns to avoid discrepancies and the need for explanations to the tax authorities.
Risk control process for settlement documents in businesses.
Businesses should carefully review employee authorization letters before including them in personal income tax finalization documents. Note: Individuals with occasional income exceeding 10 million VND/month from other sources are not permitted to authorize someone else to file their tax return on their behalf.
Additionally, submitting personal income tax returns online requires businesses to update the HTKK software to the latest 2026 version to avoid XML formatting errors during data transmission and reception.
Deadline for submitting personal income tax returns for 2026
Complying with the deadline for filing personal income tax returns is mandatory to avoid administrative penalties. Key dates for 2026 include:
- For businesses: The deadline is [date] 31/03/2026.
- For individuals who self-declare their income: The expected deadline is 04/05/2026 (due to the April 30th and May 1st holidays).
If your personal income tax return includes a tax refund, submitting it after the deadline will not incur any penalties. However, individuals should submit their returns early in March or April 2026 to receive their refund as quickly as possible.
Instructions on how to submit your 2026 personal income tax return electronically.
In 2026, the tax authorities encouraged taxpayers to submit their personal income tax returns through digital platforms to optimize processing time.
Submit your application through the Electronic Tax System and eTax Mobile.
The process for filing personal income tax returns online includes the following steps:
- Log in to the site canhan.gdt.gov.vn or the eTax Mobile app.
- Select “Tax Settlement” and fill out the online form. The system will automatically calculate the tax amount based on the data entered.
- Please attach copies of the withholding tax certificate and dependent's documents to complete your personal income tax return.
- To complete the process, digitally sign using the OTP code sent to your registered phone number.
Exporting files from HTKK for businesses
Businesses prepare personal income tax return documents using the HTKK software to manage large amounts of data. After verification, the accountant exports the XML file and uploads it to the portal. thuedientu.gdt.gov.vn using the unit's digital signature.
Important notes to ensure your personal income tax return is error-free.
To have your personal income tax return approved on the first try, you need to pay attention to the following technical details:
- Submission location: Identify the correct tax authority where the personal deduction is calculated, or where you reside (if you have left your job).
- Matching data: The income declared on the tax return must exactly match the accompanying withholding tax certificate. Personal income tax return.
- Dependents: Verify that the information matches the national population database.
- Tax refund account: Provide the correct bank account number registered in your name to receive your tax refund.
Using professional review services will help eliminate the risk of errors right from the stage of preparing personal income tax return documents.
FAQ – Frequently Asked Questions about Personal Income Tax Final Settlement Documents for 2026
If you have overpaid taxes or your annual income is below the taxable threshold, you should file your personal income tax return at your place of residence to receive a refund.
You need to contact the legal representative of your former company. This is a mandatory document for your personal income tax return.
No. Individuals who have overpaid taxes and request a refund after the deadline will not be penalized for late filing of their personal income tax return. If I resign from my job in mid-2025, do I need to file a final settlement report?
Where can I get the tax deduction certificate if my previous company has been dissolved?
Will I be penalized for submitting my tax refund application late?
Conclude
Preparing personal income tax returns for the 2025 tax year, to be implemented in 2026, requires thorough preparation of documents and accurate declaration skills. Understanding the forms and deadlines helps individuals protect their financial interests and businesses demonstrate professionalism. An accurate set of documents will shorten the processing time for the authorities.
If your business is facing workload pressure or needs to ensure the accuracy of your personal income tax return, MAN – Master Accountant Network is ready to assist. With a team of leading experts, MAN provides in-depth personal income tax return services, helping to optimize taxes and reduce legal risks. Contact MAN today to experience our accounting and tax services. audit High quality for 2026.
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.
