Official document No. 6043/CT-CS The Circular issued by the Tax Department on December 17, 2025, clarifies one of the biggest current obstacles for multi-location businesses: whether it is necessary to recalculate the amount of personal income tax allocated to other provinces where the head office is located after the personal income tax final settlement. The content of the Circular is based on Article 19 of Circular 80/2021/TT-BTC and... Tax Administration Law No. 38/2019/QH14, This helps to standardize understanding and application in practice.
In the context of businesses employing workers in multiple provinces and cities, the allocation and management of personal income tax by locality directly impacts legal compliance, audit risks, and financial reputation. Therefore, Circular No. 6043/CT-CS becomes an important basis for accountants, auditors, and financial managers. Please read on to understand and apply it correctly.
Overview of Official Document No. 6043/CT-CS
In the context of numerous difficulties in managing taxes for businesses operating across multiple locations, Circular No. 6043/CT-CS was issued to standardize the understanding and application of regulations on personal income tax. This circular not only addresses concerns about whether adjustments to the tax figures are necessary. personal income tax The document not only specifies the allocation after final settlement, but also clearly defines the scope of adjustments related to the allocation, the timing of tax determination, and the right to file supplementary documents. A thorough understanding of the overall content of the document helps businesses proactively comply and minimize potential risks.
Context for the issuance of Official Document No. 6043/CT-CS
Official document No. 6043/CT-CS was issued in the context of an increasing number of businesses operating in dispersed locations, with employees working in various localities. The deduction and allocation of personal income tax by province has led to inconsistent interpretations between businesses and local tax authorities.
In reality, after the year-end personal income tax settlement, many businesses are concerned about having to readjust the tax amounts allocated to each province during the year. Circular No. 6043/CT-CS was issued to put an end to this inconsistency and ensure the principle of stable tax management.
Scope of application of document No. 6043/CT-CS
Official document No. 6043/CT-CS focuses on clarifying three core issues: the principles of personal income tax allocation, the timing of determining the allocated tax amount, and the right to file supplementary tax returns. These are the contents that directly affect the preparation of tax returns, tax settlements, and tax risk management for businesses.
Understanding the correct scope of regulation helps businesses avoid incorrect adjustments, unnecessary resubmissions, or disputes with local tax authorities.
Principles for allocating personal income tax according to Official Letter No. 6043/CT-CS
Correctly defining the principles for allocating personal income tax is fundamental to businesses complying with tax laws when employing workers in multiple locations. Circular No. 6043/CT-CS clarifies the legal basis and methods for allocating personal income tax by province, helping to standardize understanding between businesses and tax authorities. Mastering these principles not only assists accountants in fulfilling their declaration obligations correctly but also contributes to reducing the risk of errors and enhancing transparency in tax management.
The legal basis of the allocation principle
According to Official Letter No. 6043/CT-CS, the allocation of personal income tax is carried out based on Clause 2, Article 19 of Circular 80/2021/TT-BTC. Accordingly, the amount of personal income tax to be allocated to each province and city is determined based on the actual tax withheld from each individual working in that locality.
This principle ensures that taxes are allocated to the source of income, in line with the spirit of local tax administration, and limits unnecessary budget transfers.
Practical significance of the allocation principle
Official document No. 6043/CT-CS emphasizes that the allocation of personal income tax is not based on revenue or profit, but on the actual tax withheld. This helps accountants to easily control costs, reduce errors, and create transparency when working with tax authorities.
In tax audit practice, this principle also serves as a basis for assessing the level of compliance of businesses operating in multiple provinces.
The time of determining personal income tax is according to Official Letter No. 6043/CT-CS.
The timing of personal income tax determination is a key factor directly affecting tax allocation by geographical area and the stability of declared data. Circular No. 6043/CT-CS clarifies the principle of determining personal income tax based on monthly or quarterly tax declaration periods, thereby addressing a common concern regarding whether adjustments to allocated tax amounts are necessary during year-end settlement. Understanding the correct timing of tax determination helps businesses proactively comply with regulations and mitigate risks in tax management.
Determine by month or quarter
According to Clause 3, Article 19 of Circular 80/2021/TT-BTC, as referenced in Official Letter No. 6043/CT-CS, the amount of personal income tax allocated to each province is determined monthly or quarterly, corresponding to the tax declaration period of the enterprise.
This determination is made at the time of tax declaration and payment, regardless of the year-end settlement results.
Not to be re-determined when settling personal income tax.
An important point in Official Letter No. 6043/CT-CS is the affirmation that the amount of personal income tax already allocated to the provinces will not be recalculated during the year-end personal income tax settlement. This is a crucial point that helps businesses feel secure about the declared figures.
This means that tax settlement only aims to determine the overall tax liability, and does not change the amount of tax already allocated by region for the year.
Right to file supplementary tax returns according to Official Letter No. 6043/CT-CS
During the process of fulfilling tax obligations, discovering errors in tax returns is not uncommon for businesses. Circular No. 6043/CT-CS plays a crucial role in clarifying the scope and conditions for exercising the right to supplement tax returns, while also clearly distinguishing between supplementary returns and adjustments to the allocation of personal income tax. A correct understanding of this content helps businesses proactively address errors legally, avoid confusion, and minimize risks during tax audits and inspections.
Legal basis for supplementary declaration
Official document No. 6043/CT-CS refers to Clause 1, Article 47 of the Tax Administration Law No. 38/2019/QH14, as amended by Law No. 56/2024/QH15. Accordingly, taxpayers have the right to supplement tax returns within 10 years from the deadline for submitting returns for the tax period containing errors.
This right can be exercised before the tax authorities announce a decision to conduct an inspection or audit, or when the file is outside the scope of an inspection or audit.
Distinguishing between supplementary declarations and allocation adjustments.
Official document No. 6043/CT-CS clarifies that supplementary declarations only apply when errors are discovered in tax declaration records, and do not mean readjusting the allocation of personal income tax due to changes in the final settlement results.
This distinction helps businesses avoid confusion between the right to file supplementary claims and the obligation to make unnecessary allocation adjustments.
The procedure for submitting supplementary declarations is as instructed in Official Letter No. 6043/CT-CS.
When errors are discovered in tax returns, businesses need to file supplementary returns in the correct order to ensure compliance and avoid legal risks. Circular No. 6043/CT-CS clarifies the procedures for filing supplementary returns in specific cases, particularly the relationship between monthly and quarterly returns and annual personal income tax final settlement returns. Understanding these guidelines helps businesses address errors promptly and correctly, minimizing unnecessary administrative procedures.
In cases where it does not alter tax obligations
According to point a, clause 4, Article 7 of Decree 126/2020/ND-CP, as cited in Official Letter No. 6043/CT-CS, if the supplementary declaration does not change the tax obligation, the enterprise only needs to submit an explanation of the supplementary declaration and related documents. This significantly reduces administrative procedures for businesses.
Cases related to personal income tax settlement
If a business has already submitted its annual tax return, the supplementary declaration should only be made on the annual tax return. However, specifically for the personal income tax return of income-paying organizations, Circular No. 6043/CT-CS requires the simultaneous submission of a supplementary monthly or quarterly return with corresponding errors.
| Content | Regulations as per official document No. 6043/CT-CS | Legal basis |
| Allocation principle | According to the actual personal income tax deducted. | Clause 2, Article 19 of Circular 80/2021 |
| Time of determination | By month or quarter | Clause 3, Article 19 of Circular 80/2021 |
| Year-end settlement | No redistribution | Official Document 6043/CT-CS |
| Supplementary declaration | If there are any errors within 10 years. | Article 47 of Law 38/2019 |
| Procedure | Provide explanations or supplementary information accordingly. | Decree 126/2020 |
The impact of Official Document No. 6043/CT-CS on businesses
In the practical management of tax administration in multi-location businesses, improper allocation of personal income tax can easily lead to audit risks and disputes with tax authorities. Circular No. 6043/CT-CS is significant as it clarifies the allocation principles and affirms that the tax amounts already determined monthly or quarterly will not be adjusted. Strict adherence to this circular helps businesses reduce legal risks and provides a basis for standardizing accounting and tax processes, improving internal control, and enhancing financial transparency.
Reducing legal and inspection risks.
Strict adherence to Official Letter No. 6043/CT-CS helps businesses avoid being required to readjust allocated tax amounts, limiting the risk of being subject to back taxes or administrative penalties due to misunderstanding regulations.
Standardizing the accounting and tax system.
For businesses operating across multiple locations, Circular No. 6043/CT-CS serves as the basis for standardizing the procedures for deduction, allocation, and personal income tax declaration and payment, improving the quality of internal controls and financial transparency.
FAQ – Frequently Asked Questions about Official Document No. 6043/CT-CS
Is it necessary to recalculate the personal income tax that has been allocated to another province?
According to official document No. 6043/CT-CS, there is no need to re-settle or adjust the allocated personal income tax amount after it has been determined on a monthly or quarterly basis.
When is it necessary to file supplementary tax returns?
Only when errors are discovered in tax return records, not due to changes in year-end settlement results, as guided in Official Letter No. 6043/CT-CS.
What should businesses with multiple branches keep in mind?
It is necessary to accurately determine the actual workplace of the employee and deduct and allocate taxes immediately in the period in which they arise, in accordance with Official Letter No. 6043/CT-CS.
Conclude
Official document No. 6043/CT-CS is an important legal basis affirming the principle of not recalculating the amount of personal income tax already allocated to provinces after final settlement. Understanding and correctly applying this document helps businesses reduce risks, save time, and ensure compliance with tax laws.
In accounting, auditing, and tax practice, Circular No. 6043/CT-CS has high practical value, especially for businesses operating across multiple locations. If you need in-depth consultation or support in reviewing, settling, and managing personal income tax risks, MAN – Master Accountant Network is ready to partner with you. auditing services, tax accounting Professional, legally compliant, and optimized for businesses.
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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.
