{"id":4348,"date":"2026-01-23T09:14:36","date_gmt":"2026-01-23T02:14:36","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4348"},"modified":"2026-01-23T09:29:38","modified_gmt":"2026-01-23T02:29:38","slug":"nop-ho-so-ke-khai-quyet-toan-thue-tncn-o-dau","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/nop-ho-so-ke-khai-quyet-toan-thue-tncn-o-dau\/","title":{"rendered":"Where should individuals with multiple sources of income file their personal income tax return?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Filing your personal income tax return at the correct location is a prerequisite to ensure your right to a tax refund and to avoid legal risks related to late filing. According to regulations... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-373-2025-ND-CP-sua-doi-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-542362.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree No. 373\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> Effective from February 14, 2026, the Government has made important amendments to... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 126\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> To optimize the tax management process, understanding the regulations regarding the tax authorities that receive tax returns helps individuals and organizations paying income save time and effort and minimize errors in fulfilling their budgetary obligations.<\/span><\/p>\n<p style=\"text-align: justify;\">In the context of the tax industry&#039;s push for automation and data interconnection, correctly identifying where to file personal income tax returns is increasingly important. For resident individuals with income from salaries and wages from two or more sources, Article 3 of Decree 373\/2025\/ND-CP clearly stipulates the principle of filing returns at the tax authority managing the entity that paid the highest income in the year. This article by the MAN \u2013 Master Accountant Network team of experts will analyze each case specifically to assist taxpayers in filing their tax returns correctly according to regulations.<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/drive.google.com\/file\/d\/154OMCxZcOqB4c5gdWQeGHoP9E6AZBhQZ\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">Download the article summary here.<\/a><\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>New regulations regarding the location for submitting personal income tax return forms.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Article 3 of Decree 373\/2025\/ND-CP amending and supplementing Point b.2, Clause 8, Article 11 of Decree 126\/2020\/ND-CP, the rules for determining the filing location have been changed to provide greater support for taxpayers. Instead of complex manual conversion procedures, the tax system will automatically redirect files if citizens submit them to the wrong address.<\/span><\/p>\n<figure id=\"attachment_4353\" aria-describedby=\"caption-attachment-4353\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4353\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-moi-ve-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-moi-ve-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-moi-ve-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-moi-ve-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-moi-ve-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-moi-ve-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4353\" class=\"wp-caption-text\">New regulations regarding the location for submitting personal income tax return forms.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Principles for determining which tax authority accepts applications from individuals with multiple sources of income.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For resident individuals with salary or wage income subject to withholding tax from two or more sources, the location for submitting the declaration form is specified. <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> It is determined based on the following specific principles:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The guiding principle:<\/b><span style=\"font-weight: 400;\"> The documents must be submitted to the tax authority directly managing the income-paying organization. <\/span><b>largest<\/b><span style=\"font-weight: 400;\"> in that individual&#039;s year. This helps to centralize tax data on where significant revenue is generated, facilitating document reconciliation and verification of financial obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>In the case of equal income:<\/b><span style=\"font-weight: 400;\"> If an employee has two or more sources of income and the highest income from these sources is equal, the individual is entitled to... <\/span><b>self-selection<\/b><span style=\"font-weight: 400;\"> Submit the application to one of the tax authorities that directly manage those paying organizations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Adherence to these principles helps the tax system operate accurately and expedites the processing of individuals&#039; tax refund applications.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of locations for submitting personal income tax return forms.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Taxpayers<\/b><\/td>\n<td style=\"text-align: center;\"><b>Income requirements<\/b><\/td>\n<td style=\"text-align: center;\"><b>Location for submitting settlement documents<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">An individual working for only one company.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Having income from salaries and wages.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The tax authority directly manages the organization that pays that income.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individuals who work in two or more places.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is a difference in income between different places.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">CQT manages the organization that pays the largest amount of income in the year.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individuals who work in two or more places.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The largest sources of income are equal.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individuals choose one of the tax authorities that manages those organizations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individuals who file tax returns with the wrong tax authority.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Data recording system<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The tax authority has automatically received and forwarded the file to the correct tax authority for management.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>The process for data sharing and handling of records when there are errors in location information.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 3 of Decree 373, if an individual submits a tax return\/settlement declaration. <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\"> If the application is not under the correct tax authority&#039;s jurisdiction, the tax department&#039;s electronic system will activate a data linkage process. Instead of returning the application and forcing the individual to start over, the initial receiving tax authority will act as a &quot;gateway&quot; to provide support.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This tax authority will use the tax identification number (TIN) and income payment history in the national data system to accurately identify the agency directly managing the income-paying organization. After correctly identifying the address, the file is automatically transferred digitally to the competent unit for approval and implementation of tax refund or additional tax collection procedures in accordance with legal regulations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Note regarding the deadline for submitting tax returns for 2025.<\/b><\/h2>\n<p>For the tax year 2025:<\/p>\n<ul>\n<li><strong data-start=\"106\" data-end=\"130\" data-is-only-node=\"\">Income-paying organization<\/strong> Submit your personal income tax return no later than the deadline. <strong data-start=\"172\" data-end=\"190\">March 31, 2026<\/strong>.<\/li>\n<li><strong data-start=\"198\" data-end=\"230\">Individuals directly settle accounts.<\/strong> Submit your application by the latest deadline. <strong data-start=\"251\" data-end=\"269\">April 30, 2026<\/strong>; If the deadline coincides with a public holiday, it may be extended until... <strong data-start=\"335\" data-end=\"374\">next working day (May 4, 2026)<\/strong> as prescribed.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 2, Article 13 of Decree 373\/2025\/ND-CP, although the decree takes effect from February 14, 2026, taxpayers who have already declared using the old forms of Decree 126\/2020\/ND-CP and Circular 80\/2021\/TT-BTC for the 2025 tax year will continue to use the old forms. However, the principle regarding the location for submitting documents needs to be updated soon to avoid administrative procedural problems when entering 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Documents required when filing personal income tax return.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure a smooth filing of personal income tax returns at the tax authority, taxpayers need to prepare a complete set of documents as specified in Appendix I of Decree 373\/2025\/ND-CP. Missing documents are the main reason for delays in processing tax returns.<\/span><\/p>\n<figure id=\"attachment_4350\" aria-describedby=\"caption-attachment-4350\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4350\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loai-ho-so-can-chuan-bi-khi-nop-ho-so-ke-khai-quyet-toan-thue-TNCN.jpg\" alt=\"C\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loai-ho-so-can-chuan-bi-khi-nop-ho-so-ke-khai-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loai-ho-so-can-chuan-bi-khi-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loai-ho-so-can-chuan-bi-khi-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loai-ho-so-can-chuan-bi-khi-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loai-ho-so-can-chuan-bi-khi-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4350\" class=\"wp-caption-text\">Documents required when filing personal income tax return.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The list of tax return documents for individuals who self-declare their taxes includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Personal Income Tax Return Form:<\/b><span style=\"font-weight: 400;\"> Use <\/span><a href=\"https:\/\/thuvienphapluat.vn\/lao-dong-tien-luong\/mau-02qtttncn-to-khai-quyet-toan-thue-thu-nhap-ca-nhan-moi-nhat-2024-co-dang-ra-sao-16765.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 02\/QTT-TNCN<\/span><\/a><span style=\"font-weight: 400;\"> (or the equivalent form as updated in Appendix I of Decree 373).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax deduction certificate:<\/b><span style=\"font-weight: 400;\"> Electronic or paper documents issued to individuals by the income-paying entity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Income verification letter:<\/b><span style=\"font-weight: 400;\"> For income from international organizations or income from foreign sources (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Documents for personal allowance deductions:<\/b><span style=\"font-weight: 400;\"> Copies of the child&#039;s birth certificate, parents&#039; identity cards, or other legally required documents proving dependent status.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Outstanding benefits from the automatic document transfer mechanism under Decree 373\/2025\/ND-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The changes in Article 3 of Decree 373\/2025\/ND-CP are considered a &quot;bright spot&quot; in tax administration reform. Filing personal income tax returns is now safer for taxpayers who are not deeply familiar with the tax administration structure.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minimize the risk of overdue payments:<\/b><span style=\"font-weight: 400;\"> The automated mechanism ensures that the filing date is calculated from the moment the first tax authority receives the application, preventing individuals from incurring late payment penalties if they accidentally select the wrong tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Optimizing social resources:<\/b><span style=\"font-weight: 400;\"> Completely eliminating the manual process of withdrawing and resubmitting documents will directly reduce the pressure on the one-stop service departments of the Tax Office.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Data transparency:<\/b><span style=\"font-weight: 400;\"> Transferring tax-data-based records helps individuals verify the accuracy of income declared on their behalf by their employers.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Risks associated with incorrectly identifying the location for filing personal income tax returns.<\/b><\/h2>\n<figure id=\"attachment_4351\" aria-describedby=\"caption-attachment-4351\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4351\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-khi-xac-dinh-sai-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro khi x\u00e1c \u0111\u1ecbnh sai \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-khi-xac-dinh-sai-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-khi-xac-dinh-sai-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-khi-xac-dinh-sai-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-khi-xac-dinh-sai-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-khi-xac-dinh-sai-dia-diem-nop-ho-so-ke-khai-quyet-toan-thue-TNCN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4351\" class=\"wp-caption-text\">Risks associated with incorrectly identifying the location for filing personal income tax returns.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Even with an automated filing system, proactively identifying the correct location for submitting personal income tax returns remains extremely important. Experts from MAN \u2013 Master Accountant Network point out the consequences of neglecting this issue:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax refund delays:<\/b><span style=\"font-weight: 400;\"> The process of transferring internal records between tax authorities can take more time than submitting them directly to the correct authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Late payment penalties may arise:<\/b><span style=\"font-weight: 400;\"> If the file is corrupted during data transfer or the information does not match on the system, the prolonged processing time may inadvertently cause taxpayers to be considered late in filing their tax returns as stipulated in Article 1 of Decree 373.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Difficulties in data reconciliation:<\/b><span style=\"font-weight: 400;\"> Tax authorities that do not directly manage the income-paying entity may find it difficult to immediately verify the authenticity of withholding certificates, leading to complicated requests for explanations.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\">Filing personal income tax returns requires high accuracy in data and strict adherence to regulations regarding deadlines and locations. Decree 373\/2025\/ND-CP has clarified the authority to receive returns and enhanced support for taxpayers through an interconnected electronic data system. However, for individuals with multiple sources of income or businesses needing to control tax risks for their employees, self-filing still carries the risk of errors if regulations are not thoroughly understood.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN <\/span><span style=\"font-weight: 400;\">We are proud to be a leading provider of comprehensive solutions in the field. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><b>auditing services<\/b><\/a><b>, <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\"><b>tax accounting<\/b><\/a> <span style=\"font-weight: 400;\">and<\/span> <a href=\"https:\/\/thue.man.net.vn\/dich-vu\/tu-van-thue\/\"><b>tax consulting services<\/b><\/a><span style=\"font-weight: 400;\">. We assist clients from income verification and optimizing deductions to handling tax procedures on their behalf. <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/quyet-toan-thue\/\"><b>tax settlement<\/b><\/a> <span style=\"font-weight: 400;\">and<\/span> <a href=\"https:\/\/thue.man.net.vn\/dich-vu\/bao-cao-thue\/\"><b>tax reporting<\/b><\/a><span style=\"font-weight: 400;\"> In the most professional way possible. Don&#039;t let administrative hurdles disrupt your financial plans. Contact MAN today for advice from our team of experienced experts, ensuring your tax filings are always secure and compliant with the law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Frequently Asked Questions about Where to Submit Personal Income Tax Returns<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>I have income in both Ho Chi Minh City and Hanoi. Which city should I file my personal income tax return in?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYou need to compare your total annual income in these two cities. If your income at the unit in Ho Chi Minh City is higher, you submit your application to the Tax Office managing your unit in Ho Chi Minh City. If they are equal, you can choose one of the two.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Does Decree 373\/2025\/ND-CP apply to the 2024 tax settlement?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe Decree takes effect from February 14, 2026. Settlement periods prior to this date will still be governed by Decree 126\/2020\/ND-CP and current guiding documents.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Does the automated system for forwarding incorrectly submitted documents incur a fee?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThis is a support service provided by the tax authorities based on industry databases; taxpayers do not have to pay any fees for this service.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i c\u00f3 thu nh\u1eadp t\u1ea1i TP.HCM v\u00e0 H\u00e0 N\u1ed9i, n\u01a1i n\u00e0o l\u00e0 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a t\u00f4i?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n c\u1ea7n so s\u00e1nh t\u1ed5ng thu nh\u1eadp trong n\u0103m t\u1ea1i hai th\u00e0nh ph\u1ed1 n\u00e0y. N\u1ebfu thu nh\u1eadp t\u1ea1i \u0111\u01a1n v\u1ecb \u1edf TP.HCM cao h\u01a1n, b\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i Chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb \u1edf TP.HCM. N\u1ebfu b\u1eb1ng nhau, b\u1ea1n \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t trong hai.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 373\/2025\/N\u0110-CP c\u00f3 \u00e1p d\u1ee5ng cho quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2024 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 14\/02\/2026. C\u00e1c k\u1ef3 quy\u1ebft to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0y v\u1eabn \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n h\u1ed3 s\u01a1 n\u1ed9p sai c\u00f3 m\u1ea5t ph\u00ed kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 h\u1ed7 tr\u1ee3 c\u1ee7a c\u01a1 quan thu\u1ebf d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 b\u1ea5t k\u1ef3 kho\u1ea3n ph\u00ed n\u00e0o cho d\u1ecbch v\u1ee5 n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>N\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u00fang \u0111\u1ecba \u0111i\u1ec3m l\u00e0 y\u00eau c\u1ea7u ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 ho\u00e0n thu\u1ebf c\u0169ng nh\u01b0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ch\u1eadm n\u1ed9p. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 373\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14\/02\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4352,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,4,7],"tags":[],"class_list":["post-4348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-thue-tncn","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4348","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4348"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4348\/revisions"}],"predecessor-version":[{"id":4355,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4348\/revisions\/4355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4352"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}