The personal income tax return for the 2025 tax year is becoming a focal point of attention as the Government issues its regulations. Decree 373/2025/ND-CP December 31, 2025. This document is amended. Decree 126/2020/ND-CP, changes to the tax return filing categories will take effect from February 14, 2026.
Mastering the settlement documentation personal income tax This helps businesses and individuals comply with the law and minimize the risk of penalties. In the context of digital transformation, understanding the new forms in Appendix I of Decree 373/2025/ND-CP is a mandatory requirement for accountants and taxpayers.
Legal framework and key changes in 2026
The 2025 personal income tax settlement period is adjusted by a new system of regulations, primarily Decree 373/2025/ND-CP. This decree replaces the list of tax declaration documents in Appendix I of Decree 126/2020/ND-CP, applicable to declarations submitted from the beginning of 2026.
Official Document 1296/CT-NVT The 2026 regulations also provide specific guidance on tax settlement subjects and exemption cases. Taxpayers need to update the 02/QTT-TNCN and 05/QTT-TNCN forms to the latest format to submit them via the Electronic Tax system or eTax Mobile.
Details of the personal income tax return documents for individuals who file their own tax returns.
For individuals whose income is directly subject to tax settlement, please prepare the necessary documents. personal income tax settlement Completeness is a crucial factor in ensuring timely tax refunds or tax offsets.
Mandatory forms according to Decree 373/2025/ND-CP
According to Section 9.2 of Appendix I attached to Decree 373/2025/ND-CP, individuals need to prepare:
- Form No. 02/QTT-TNCN: Personal income tax return form for individuals with income from salaries and wages.
- Form No. 02-1/BK-QTT-TNCN: Appendix: List of personal deductions for dependents.
Form 02/QTT-TNCN requires the declaration of total income from all sources in 2025. This includes income earned in Vietnam and income received from abroad for resident individuals.
Documents included in the personal income tax return file.
In addition to the tax return, the personal income tax final settlement dossier needs to include supporting documents for the tax authority to approve the tax amount:
- A copy of the tax deduction certificate issued by the paying organization (if the data has not yet been transferred electronically).
- Copies of receipts for charitable, humanitarian, and educational contributions (if any).
- Documents proving income received from an international organization or entity located abroad.
- Foreign tax payment documents are required if the income arises in a country that has signed a Double Taxation Avoidance Agreement.
Personal income tax return documents for income-paying organizations.
Businesses fulfill their tax settlement obligations on behalf of employees who have authorized them to do so. Therefore, the company's personal income tax settlement documents must ensure accuracy and completeness for all personnel.
List of prescribed forms and templates for businesses
Based on Section 9.9 of Appendix I of Decree 373/2025/ND-CP, the paying organization shall submit the following personal income tax final settlement documents:
- Form No. 05/QTT-TNCN: Personal income tax return form for income-paying organizations.
- Form No. 05-1/BK-QTT-TNCN: Detailed personal tax calculation sheet based on the progressive tax rate.
- Form No. 05-2/BK-QTT-TNCN: Detailed personal tax statement based on the full tax rate.
- Form No. 05-3/BK-QTT-TNCN: Detailed list of dependents for personal allowance deduction.
Comparing the old and new personal income tax return forms.
To align with the digitalization of tax administration, personal income tax final settlement forms have been updated in recent years. Compared to the regulations in Decree 126/2020/ND-CP, many forms under Decree 373/2025/ND-CP have been adjusted to improve electronic data verification, standardize tax identification numbers, and reduce paperwork. The table below summarizes the differences between the old and new personal income tax final settlement forms for taxpayers to easily track and apply.
| Document components | Decree 126/2020 | Decree 373/2025 | Note |
| Personal declaration form | 02/QTT-TNCN | 02/QTT-TNCN (New) | Update barcode structure |
| Organizational Declaration Form | 05/QTT-TNCN | 05/QTT-TNCN (New) | Electronic data reconciliation |
| Deduction certificate | Paper/Electronic | Electronic priority | Reduce the need for paper copies. |
| Family deduction | 02-1/BK-QTT-TNCN | 02-1/BK-QTT-TNCN | Optimizing dependent tax identification numbers (MST) |
Individuals required to file personal income tax returns
According to Official Letter 1296/CT-NVT, the following individuals are required to submit a complete personal income tax return:
- Organizations paying income must file tax returns regardless of whether deductions are made or not.
- Individuals residing in Vietnam: Those with income from two or more sources not covered by authorization, and who have additional or overpaid taxes for which a refund is requested.
- Foreigners who terminate their employment contracts in Vietnam before leaving the country.
- Individuals residing in Vietnam who receive income from foreign countries or international organizations that has not had tax deducted during the year.
Cases where individuals are exempt from submitting personal income tax return documents.
The law stipulates certain cases where a personal income tax return is not required:
- Individuals whose additional tax payable is 50,000 VND or less.
- Individuals whose tax liability is less than the amount of tax already paid but do not request a refund.
- Average monthly current income not exceeding 10 million VND after deducting 10%.
- Employees who purchase life insurance with accumulated premiums have had their premiums deducted by the employer (10%).
Important notes when submitting your personal income tax return electronically.
In 2026, the tax authorities encouraged the submission of electronic personal income tax returns. Individuals should use eTax Mobile to track their income stream and verify supporting documents.
When submitting online, ensure that attachments are clear and correctly formatted. Using a digital signature or electronic tax transaction account is required to complete the online process quickly.
Conclude
The personal income tax return for the 2025 tax year requires accurate updates to the new regulations in Decree 373/2025/ND-CP. Understanding the required documents helps taxpayers protect their rights and ensure financial transparency.
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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.
Answers to frequently asked questions about personal income tax finalization.
The declaration form has been updated in accordance with Decree 373/2025/ND-CP to enhance automation when reconciling data on the system.
Even if the amount is under 50,000 VND and no additional tax is payable, if you want a refund of this overpaid tax, you still need to submit a personal income tax return.
Organizations must submit their applications by March 31, 2026. Individuals must submit their applications by May 4, 2026, due to public holidays at the end of April. Are there any differences between the 2025 personal income tax return form and the 2024 form?
If I overpaid my personal income tax by 40,000 VND, do I need to submit a personal income tax return to claim a refund?
What is the deadline for submitting the 2025 personal income tax return?
