{"id":1679,"date":"2025-05-21T15:35:31","date_gmt":"2025-05-21T08:35:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1679"},"modified":"2025-07-11T15:54:57","modified_gmt":"2025-07-11T08:54:57","slug":"ke-khai-nop-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ke-khai-nop-thue-tncn\/","title":{"rendered":"Personal income tax declaration and payment"},"content":{"rendered":"<p data-start=\"180\" data-end=\"467\">Personal income tax declaration and payment is a mandatory financial obligation for both individuals and income-paying organizations. However, not everyone clearly understands the declaration period, declaration form, instructions for online personal income tax declaration, or how to submit form 05\/KK-TNCN online in accordance with regulations.<\/p>\n<p data-start=\"469\" data-end=\"705\">The article below will update in detail the regulations on personal income tax declaration in 2025, and at the same time provide step-by-step instructions on declaring and paying taxes via HTKK software and the electronic system to help you do it on time, in the correct form, and in accordance with the law.<\/p>\n<h2 data-start=\"829\" data-end=\"879\">Overview of personal income tax declaration and payment obligations<\/h2>\n<figure id=\"attachment_2173\" aria-describedby=\"caption-attachment-2173\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2173 size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-nghia-vu-ke-khai-nop-thue-TNCN.png\" alt=\"To\u0302\u0309ng quan ve\u0302\u0300 nghi\u0303a vu\u0323 ke\u0302 khai no\u0323\u0302p thue\u0302\u0301 TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-nghia-vu-ke-khai-nop-thue-TNCN.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-nghia-vu-ke-khai-nop-thue-TNCN-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-nghia-vu-ke-khai-nop-thue-TNCN-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-nghia-vu-ke-khai-nop-thue-TNCN-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-nghia-vu-ke-khai-nop-thue-TNCN-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2173\" class=\"wp-caption-text\">Overview of personal income tax declaration and payment obligations<\/figcaption><\/figure>\n<p data-start=\"881\" data-end=\"1028\">Personal income tax declaration and payment is the first step to determine tax obligations, ensuring that individuals and organizations properly fulfill their financial responsibilities to the State.<\/p>\n<p data-start=\"1030\" data-end=\"1148\">According to Personal Income Tax Law No. 04\/2007\/QH12, amended and supplemented by Law No. 26\/2012\/QH13, the following entities must declare:<\/p>\n<ul data-start=\"1150\" data-end=\"1337\">\n<li data-start=\"1150\" data-end=\"1234\">\n<p data-start=\"1152\" data-end=\"1234\">Resident individuals with taxable income from salaries, wages or business;<\/p>\n<\/li>\n<li data-start=\"1235\" data-end=\"1337\">\n<p data-start=\"1237\" data-end=\"1337\">Income paying organizations such as businesses, schools, hospitals, and public service units.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1339\" data-end=\"1525\">In addition, according to Circular 80\/2021\/TT-BTC, from 2022, all declarations and payments of personal income tax can be made via the Electronic Tax Portal or HTKK software issued by the General Department of Taxation.<\/p>\n<p data-start=\"1527\" data-end=\"1603\">Regulations on personal income tax declaration also require a clear distinction between:<\/p>\n<ul data-start=\"1605\" data-end=\"1743\">\n<li data-start=\"1605\" data-end=\"1660\">\n<p data-start=\"1607\" data-end=\"1660\">Direct declaration: individuals prepare and submit declarations;<\/p>\n<\/li>\n<li data-start=\"1661\" data-end=\"1743\">\n<p data-start=\"1663\" data-end=\"1743\">Deduction at source: the paying organization deducts and declares on behalf of the employee.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"1750\" data-end=\"1801\">Personal income tax declaration period according to current regulations<\/h2>\n<p data-start=\"1803\" data-end=\"1869\">Depending on the subject, the personal income tax declaration period will be different:<\/p>\n<ul data-start=\"1871\" data-end=\"2128\">\n<li data-start=\"1871\" data-end=\"2009\">\n<p data-start=\"1873\" data-end=\"2009\">Income paying organization: Declare monthly if income is over 50 million VND\/person; if below this threshold \u2192 declare quarterly.<\/p>\n<\/li>\n<li data-start=\"2010\" data-end=\"2128\">\n<p data-start=\"2012\" data-end=\"2128\">Self-declaration by individuals: Only declare once during the year-end personal income tax settlement period (March - April of the following year).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2130\" data-end=\"2159\">Deadline for filing returns and taxes:<\/p>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"2161\" data-end=\"2703\">\n<thead data-start=\"2161\" data-end=\"2269\">\n<tr data-start=\"2161\" data-end=\"2269\">\n<th style=\"text-align: center;\" data-start=\"2161\" data-end=\"2185\" data-col-size=\"sm\">Type of declaration<\/th>\n<th style=\"text-align: center;\" data-start=\"2185\" data-end=\"2223\" data-col-size=\"sm\">Deadline for declaration<\/th>\n<th style=\"text-align: center;\" data-start=\"2223\" data-end=\"2269\" data-col-size=\"sm\">Legal basis<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2380\" data-end=\"2703\">\n<tr data-start=\"2380\" data-end=\"2487\">\n<td style=\"text-align: center;\" data-start=\"2380\" data-end=\"2404\" data-col-size=\"sm\">Monthly declaration<\/td>\n<td style=\"text-align: center;\" data-start=\"2404\" data-end=\"2441\" data-col-size=\"sm\">No later than the 20th of the following month<\/td>\n<td style=\"text-align: center;\" data-start=\"2441\" data-end=\"2487\" data-col-size=\"sm\">Circular 80\/2021\/TT-BTC, Articles 44, 45<\/td>\n<\/tr>\n<tr data-start=\"2488\" data-end=\"2595\">\n<td style=\"text-align: center;\" data-start=\"2488\" data-end=\"2512\" data-col-size=\"sm\">Quarterly declaration<\/td>\n<td style=\"text-align: center;\" data-start=\"2512\" data-end=\"2549\" data-col-size=\"sm\">No later than the 30th of the following quarter<\/td>\n<td style=\"text-align: center;\" data-start=\"2549\" data-end=\"2595\" data-col-size=\"sm\"><\/td>\n<\/tr>\n<tr data-start=\"2596\" data-end=\"2703\">\n<td style=\"text-align: center;\" data-start=\"2596\" data-end=\"2620\" data-col-size=\"sm\">Final settlement declaration<\/td>\n<td style=\"text-align: center;\" data-start=\"2620\" data-end=\"2657\" data-col-size=\"sm\">No later than April 30 of the following year<\/td>\n<td style=\"text-align: center;\" data-start=\"2657\" data-end=\"2703\" data-col-size=\"sm\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 data-start=\"2710\" data-end=\"2775\">Instructions for declaring personal income tax for self-paying individuals<\/h2>\n<h3 data-start=\"2777\" data-end=\"2819\">Individual cases must self-declare<\/h3>\n<p data-start=\"2821\" data-end=\"2929\">Not everyone has their income paid to declare on their behalf. You must file your personal income tax online if:<\/p>\n<ul data-start=\"2931\" data-end=\"3217\">\n<li data-start=\"2931\" data-end=\"2999\">\n<p data-start=\"2933\" data-end=\"2999\">Have income from 2 or more places (company + part-time job, freelance...);<\/p>\n<\/li>\n<li data-start=\"3000\" data-end=\"3065\">\n<p data-start=\"3002\" data-end=\"3065\">Tax exemption but not yet settled through the organization;<\/p>\n<\/li>\n<li data-start=\"3066\" data-end=\"3125\">\n<p data-start=\"3068\" data-end=\"3125\">Want to claim tax refund due to income below tax threshold;<\/p>\n<\/li>\n<li data-start=\"3126\" data-end=\"3217\">\n<p data-start=\"3128\" data-end=\"3217\">Foreigners residing in Vietnam for less than 183 days but have income from many places.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"3219\" data-end=\"3283\">Instructions for declaring personal income tax online via Tax Portal<\/h3>\n<p data-start=\"3285\" data-end=\"3396\">Individuals can declare personal income tax online via <a class=\"cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"3353\" data-end=\"3378\">https:\/\/canhan.gdt.gov.vn<\/a>, follow these steps:<\/p>\n<ol data-start=\"3398\" data-end=\"3662\">\n<li data-start=\"3398\" data-end=\"3463\">\n<p data-start=\"3401\" data-end=\"3463\">Register an account with your personal tax code (via OTP\/email);<\/p>\n<\/li>\n<li data-start=\"3464\" data-end=\"3514\">\n<p data-start=\"3467\" data-end=\"3514\">Log in and select \u201cOnline declaration\u201d;<\/p>\n<\/li>\n<li data-start=\"3515\" data-end=\"3560\">\n<p data-start=\"3518\" data-end=\"3560\">Choose the appropriate declaration form: 02\/QTT-TNCN;<\/p>\n<\/li>\n<li data-start=\"3561\" data-end=\"3615\">\n<p data-start=\"3564\" data-end=\"3615\">Fill in all income, deduction and allowance information;<\/p>\n<\/li>\n<li data-start=\"3616\" data-end=\"3662\">\n<p data-start=\"3619\" data-end=\"3662\">Submit declaration and pay tax (if any).<\/p>\n<\/li>\n<\/ol>\n<h2 data-start=\"3669\" data-end=\"3731\">How to submit personal income tax return to income paying organization<\/h2>\n<h3 data-start=\"3733\" data-end=\"3761\">Which template does the organization use?<\/h3>\n<ul data-start=\"3763\" data-end=\"3883\">\n<li data-start=\"3763\" data-end=\"3823\">\n<p data-start=\"3765\" data-end=\"3823\">05\/KK-TNCN: Monthly\/quarterly personal income tax deduction declaration;<\/p>\n<\/li>\n<li data-start=\"3824\" data-end=\"3883\">\n<p data-start=\"3826\" data-end=\"3883\">05-1BK-TNCN: List of employees subject to tax deduction.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"3885\" data-end=\"3925\">How to submit form 05\/KK-TNCN online<\/h3>\n<p data-start=\"3927\" data-end=\"4000\">Organizations can submit declarations via <a class=\"cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"3960\" data-end=\"3989\">https:\/\/thuedientu.gdt.gov.vn<\/a> as follows:<\/p>\n<ol data-start=\"4002\" data-end=\"4210\">\n<li data-start=\"4002\" data-end=\"4047\">\n<p data-start=\"4005\" data-end=\"4047\">Log in with your business tax code;<\/p>\n<\/li>\n<li data-start=\"4048\" data-end=\"4084\">\n<p data-start=\"4051\" data-end=\"4084\">Download XML template from HTKK software;<\/p>\n<\/li>\n<li data-start=\"4085\" data-end=\"4143\">\n<p data-start=\"4088\" data-end=\"4143\">In the \u201cDeclaration\u201d section, upload file 05\/KK-TNCN;<\/p>\n<\/li>\n<li data-start=\"4144\" data-end=\"4210\">\n<p data-start=\"4147\" data-end=\"4210\">Electronically sign, submit and receive feedback from tax authorities.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"4212\" data-end=\"4218\">Note:<\/p>\n<ul data-start=\"4219\" data-end=\"4331\">\n<li data-start=\"4219\" data-end=\"4272\">\n<p data-start=\"4221\" data-end=\"4272\">Must check tax code, full deduction documents;<\/p>\n<\/li>\n<li data-start=\"4273\" data-end=\"4331\">\n<p data-start=\"4275\" data-end=\"4331\">Incorrect declaration \u2192 returned or administratively fined.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"4338\" data-end=\"4391\">Instructions for declaring personal income tax on HTKK software<\/h2>\n<p data-start=\"4393\" data-end=\"4461\">HTKK is free declaration support software released by the General Department of Taxation.<\/p>\n<h3 data-start=\"4463\" data-end=\"4482\">How to do:<\/h3>\n<ol data-start=\"4484\" data-end=\"4711\">\n<li data-start=\"4484\" data-end=\"4545\">\n<p data-start=\"4487\" data-end=\"4545\">Download the latest version of HTKK software at: <a class=\"\" href=\"https:\/\/gdt.gov.vn\" target=\"_new\" rel=\"noopener\" data-start=\"4527\" data-end=\"4545\">https:\/\/gdt.gov.vn<\/a><\/p>\n<\/li>\n<li data-start=\"4546\" data-end=\"4593\">\n<p data-start=\"4549\" data-end=\"4593\">Open the software \u2192 select TNCN \u2192 05\/KK-TNCN<\/p>\n<\/li>\n<li data-start=\"4594\" data-end=\"4658\">\n<p data-start=\"4597\" data-end=\"4658\">Enter employee information: tax code, income, deductions<\/p>\n<\/li>\n<li data-start=\"4659\" data-end=\"4711\">\n<p data-start=\"4662\" data-end=\"4711\">Print statements, export XML files for online submission<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"4713\" data-end=\"4925\">Instructions for declaring personal income tax on HTKK software help organizations operate quickly and correctly in the latest format. Manual declaration using Excel files is no longer accepted at many tax offices.<\/p>\n<h2 data-start=\"4932\" data-end=\"4980\">Some notes when declaring and paying personal income tax<\/h2>\n<ul data-start=\"4982\" data-end=\"5299\">\n<li data-start=\"4982\" data-end=\"5052\">\n<p data-start=\"4984\" data-end=\"5052\">Use the correct personal tax code: avoid duplication or mismatch;<\/p>\n<\/li>\n<li data-start=\"5053\" data-end=\"5161\">\n<p data-start=\"5055\" data-end=\"5161\">Do not pay late: avoid being fined from 700,000 VND to 25 million VND (according to Decree 125\/2020\/ND-CP);<\/p>\n<\/li>\n<li data-start=\"5162\" data-end=\"5236\">\n<p data-start=\"5164\" data-end=\"5236\">Declaration lacking family deduction information: easily causes incorrect tax obligations;<\/p>\n<\/li>\n<li data-start=\"5237\" data-end=\"5299\">\n<p data-start=\"5239\" data-end=\"5299\">After submitting, print the submission confirmation and keep it for at least 5 years.<\/p>\n<\/li>\n<\/ul>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"5373\" data-end=\"5881\">\n<caption><em><strong>Summary table of current declaration periods and personal income tax declaration forms<\/strong><\/em><\/caption>\n<thead data-start=\"5373\" data-end=\"5472\">\n<tr data-start=\"5373\" data-end=\"5472\">\n<th style=\"text-align: center;\" data-start=\"5373\" data-end=\"5400\" data-col-size=\"sm\">Object<\/th>\n<th style=\"text-align: center;\" data-start=\"5400\" data-end=\"5417\" data-col-size=\"sm\">Declaration period<\/th>\n<th style=\"text-align: center;\" data-start=\"5417\" data-end=\"5439\" data-col-size=\"sm\">Declaration form<\/th>\n<th style=\"text-align: center;\" data-start=\"5439\" data-end=\"5472\" data-col-size=\"sm\">Submission form<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"5575\" data-end=\"5881\">\n<tr data-start=\"5575\" data-end=\"5677\">\n<td style=\"text-align: center;\" data-start=\"5575\" data-end=\"5602\" data-col-size=\"sm\">Self-declaration<\/td>\n<td style=\"text-align: center;\" data-start=\"5602\" data-end=\"5620\" data-col-size=\"sm\">Annual<\/td>\n<td style=\"text-align: center;\" data-start=\"5620\" data-end=\"5643\" data-col-size=\"sm\">02\/QTT-TNCN<\/td>\n<td style=\"text-align: center;\" data-start=\"5643\" data-end=\"5677\" data-col-size=\"sm\"><a class=\"cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"5645\" data-end=\"5670\">https:\/\/canhan.gdt.gov.vn<\/a><\/td>\n<\/tr>\n<tr data-start=\"5678\" data-end=\"5779\">\n<td style=\"text-align: center;\" data-start=\"5678\" data-end=\"5705\" data-col-size=\"sm\">Income payment organization<\/td>\n<td style=\"text-align: center;\" data-start=\"5705\" data-end=\"5722\" data-col-size=\"sm\">Month \/ Quarter<\/td>\n<td style=\"text-align: center;\" data-start=\"5722\" data-end=\"5745\" data-col-size=\"sm\">05\/KK-TNCN, 05-1BK<\/td>\n<td style=\"text-align: center;\" data-start=\"5745\" data-end=\"5779\" data-col-size=\"sm\"><a class=\"cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"5747\" data-end=\"5776\">https:\/\/thuedientu.gdt.gov.vn<\/a><\/td>\n<\/tr>\n<tr data-start=\"5780\" data-end=\"5881\">\n<td style=\"text-align: center;\" data-start=\"5780\" data-end=\"5807\" data-col-size=\"sm\">Organization submits via HTKK<\/td>\n<td style=\"text-align: center;\" data-start=\"5807\" data-end=\"5824\" data-col-size=\"sm\">Month \/ Quarter<\/td>\n<td style=\"text-align: center;\" data-start=\"5824\" data-end=\"5847\" data-col-size=\"sm\">XML via HTKK software<\/td>\n<td style=\"text-align: center;\" data-start=\"5847\" data-end=\"5881\" data-col-size=\"sm\">File rendering + digital signature<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 data-start=\"5888\" data-end=\"5918\">Conclusion and recommendations<\/h2>\n<p data-start=\"5920\" data-end=\"6243\">Personal income tax declaration and payment is not only a legal responsibility but also a solution to protect the financial rights of individuals and businesses. In the context of digitalization of the tax sector, the use of HTKK, Electronic Tax Portal and making declarations in the correct form and on time are mandatory to avoid errors, fines or delayed tax refund processing.<\/p>\n<p data-start=\"6245\" data-end=\"6390\">If you are an individual who needs to settle taxes, or a business that is confused with form 05\/KK-TNCN, do not hesitate to seek expert assistance.<\/p>\n<p data-start=\"6397\" data-end=\"6470\"><strong>Contact for support in declaring personal income tax \u2013 Master Accountant Network (MAN)<\/strong><\/p>\n<p data-start=\"6472\" data-end=\"6615\">MAN \u2013 Master Accountant Network is a specialized unit <a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">accounting support<\/a>, declare and settle personal income tax for individuals &amp; businesses nationwide.<\/p>\n<ul>\n<li data-start=\"6617\" data-end=\"6935\"><strong>Address:<\/strong> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li data-start=\"6617\" data-end=\"6935\"><strong>Zalo \/ Phone:<\/strong> 0903 963 163 \u2013 0903 428 622<\/li>\n<li data-start=\"6617\" data-end=\"6935\"><strong>E-mail:<\/strong> <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"6757\" data-end=\"6771\">man@man.net.vn<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Personal income tax declaration and payment is a mandatory financial obligation for both individuals and income-paying organizations. However, not everyone clearly understands the declaration period, declaration form, instructions for online personal income tax declaration, or how to submit the 05\/KK-TNCN declaration via [\u2026]<\/p>","protected":false},"author":2,"featured_media":2172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=1679"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1679\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2172"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}