Official document No. 63/CT-CS On January 7, 2026, the Tax Department officially issued important guidelines regarding the responsibilities of businesses in declaring and settling personal income tax (PIT). In the context of continuously updated tax policies, especially the implementation of a special mechanism for Da Nang, this document serves as a "guide" to help income-paying organizations understand their legal obligations and avoid errors that could lead to administrative penalties. Decree 125/2020/ND-CP.
The issuance of Official Document No. 63/CT-CS is also linked to the implementation of Resolution 136/2024/QH15 of the National Assembly on piloting some specific mechanisms and policies for the development of Da Nang city. Understanding the spirit of this document correctly helps accountants optimize the periodic declaration process and ensure the legal tax exemption rights of employees. Let's analyze the key contents in detail below with MAN – Master Accountant Network.
Provide relevant laws and regulations. Official document No. 63/CT-CS
To properly apply Circular No. 63/CT-CS, accountants need to place this document within the current tax legal framework. Citing the regulations below will help make the company's report more persuasive.
- Law on Tax Administration No. 38/2019/QH14: General regulations on registration, declaration, and payment of taxes.
- Resolution No. 136/2024/QH15: The legal basis for specific personal income tax exemption and reduction policies, the premise of Official Letter No. 63/CT-CS.
- Circular 111/2013/TT-BTC: Guidelines for implementing the Personal Income Tax Law regarding taxable and tax-exempt income.
- Decree 125/2020/ND-CP: Regulations on administrative penalties will be applied if violations of the guidelines in Official Letter No. 63/CT-CS occur.
Based on these grounds, Official Letter No. 63/CT-CS serves as specific operational guidance for the transition period of 2025-2026.
Responsibility for filing periodic personal income tax returns according to Official Letter No. 63/CT-CS
Determining when to file the return. personal income tax This often causes confusion for many accountants. In Official Letter No. 63/CT-CS, the Tax Authority has clearly defined the tax deduction based on the actual occurrence of tax deductions at the unit.
File your taxes monthly or quarterly.
According to the provisions of the Tax Administration Law No. 38/2019/QH14, businesses need to determine the tax declaration subjects based on the amount of tax withheld. Official Letter No. 63/CT-CS emphasizes: If any personal income tax withholding from salaries and wages occurs during the period, the income-paying organization is required to submit a tax declaration.
A key new point to note in Official Letter No. 63/CT-CS concerns cases where no deductions are required. Specifically, if a business pays salaries but all employees are below the tax threshold and the business does not make any deductions, then the business is not required to submit a personal income tax return for that period. This helps reduce administrative procedures for businesses with low salaries.
Comparison of periodic filing obligations
Below is a summary table based on the guidelines of Official Letter No. 63/CT-CS for your convenience:
| Case | Tax deductions arise | Obligation to file periodic returns | Legal basis |
| Tax deductible | Have | Filing tax returns is mandatory. | Official document No. 63/CT-CS |
| Income is paid but no deductions are made. | Are not | No declaration form needs to be submitted. | Official document No. 63/CT-CS |
| No income payments were made. | Are not | No declaration form needs to be submitted. | Circular 80/2021/TT-BTC |
Regulations on annual personal income tax settlement according to Official Letter No. 63/CT-CS
Unlike periodic tax declarations, the obligation to settle taxes at the end of the year has stricter requirements. Circular No. 63/CT-CS reaffirms the organization's responsibility for all salary payments made during the fiscal year.
Settlement regardless of whether deductions arise
A common mistake is that accountants assume that if no tax is deducted for the entire year, there is no need to file tax return form 05/QTT-TNCN. However, according to Official Letter No. 63/CT-CS, organizations paying income must file this return. personal income tax settlement, regardless of whether deductions are made or not. This is intended to help tax authorities uniformly monitor the income of all employees.
The only exception to filing a tax return under Circular No. 63/CT-CS is when the organization does not actually make any income payments throughout the year. If payrolls have been made, even for the regional minimum wage, the enterprise must still file a tax return within the legally prescribed timeframe.
Risks of non-compliance with Official Letter No. 63/CT-CS
Late submission or failure to submit the tax return as instructed in Official Letter No. 63/CT-CS may result in fines of up to VND 25,000,000. Therefore, experts at MAN – Master Accountant Network recommend that businesses carefully review their employee list and total income before finalizing the year-end report figures.
Guidelines for personal income tax exemption according to Resolution 136 and Official Letter No. 63/CT-CS
The main focus of Official Letter No. 63/CT-CS is the guidance on implementing Resolution No. 136/2024/QH15. This is a preferential policy for individuals working in the fields of science, technology, and innovation in Da Nang.
The Tax Department stated in Official Letter No. 63/CT-CS that they are developing software to support tax declarations according to the proposal of the Da Nang City Tax Department. This ensures accuracy when separating tax-exempt income, helping taxpayers maximize their benefits from Resolution 136.
Businesses subject to regulation need to proactively coordinate with local tax authorities. According to Official Letter No. 63/CT-CS, this coordination includes providing a list of eligible personnel and documentation proving their priority sector. The goal is to increase transparency regarding tax exemptions and create incentives for economic development.
Conclude
Official Document No. 63/CT-CS serves as an important reminder of compliance in current personal income tax management. By clearly defining the responsibilities for periodic declarations and annual settlements, this document helps businesses confidently operate and benefit from tax incentives under specific policies. Understanding Official Document No. 63/CT-CS is key to protecting businesses from tax audit risks.
In summary, the value of Circular No. 63/CT-CS lies in its transparency and support for taxpayers. To ensure accurate tax returns, contact MAN – Master Accountant Network. We provide professional services to help resolve any issues related to Circular No. 63/CT-CS most effectively.
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.
Frequently Asked Questions about Official Letter No. 63/CT-CS regarding personal income tax final settlement
According to Official Letter No. 63/CT-CS, the Tax Department is supporting the online declaration method. You need to fill out the updated declaration form with the option to select tax-exempt income according to the specific resolution.
If no income payments are made during the year, the business is not required to file a personal income tax return according to Official Letter No. 63/CT-CS.
Official document No. 63/CT-CS clearly states that the tax authorities will coordinate with other agencies to monitor the situation. Data from the Social Insurance agency, banks, and tax declarations will be closely cross-referenced. Do I need to submit a separate application according to Official Letter No. 63/CT-CS?
Does not paying the director's salary require settlement according to Official Letter No. 63/CT-CS?
How is the monitoring as per Official Letter No. 63/CT-CS carried out?
