{"id":4548,"date":"2026-02-09T14:49:51","date_gmt":"2026-02-09T07:49:51","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4548"},"modified":"2026-02-09T14:49:51","modified_gmt":"2026-02-09T07:49:51","slug":"tu-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/tu-quyet-toan-thue-tncn\/","title":{"rendered":"Latest guide on how to self-declare personal income tax for 2025 online (2026)."},"content":{"rendered":"

In the context of tax authorities promoting digitalization, online self-filing of personal income tax for 2025 has become an essential financial skill for employees. Even a small error in filing can cause individuals to lose their tax refund rights, incur additional tax obligations, or face administrative penalties. This article provides detailed, up-to-date guidance for 2026 on the online self-filing process for personal income tax in accordance with legal regulations, helping you proactively protect your rights and fulfill your tax obligations accurately and effectively.<\/p>\n

What is personal income tax finalization and why do individuals need to do it?<\/b><\/h2>\n

Self-assessment of personal income tax is a process by which individuals with income from salaries and wages self-declare their total annual income to accurately determine the amount of tax payable. According to Law No. 38\/2019\/QH14 on Tax Administration and Circular 111\/2013\/TT-BTC, this is a legal obligation aimed at standardizing budget data. At the same time, it is also a right for taxpayers to receive a refund of any overpaid tax during the year.<\/span><\/p>\n

Understanding how to do it yourself <\/span>personal income tax settlement<\/span><\/a> This helps individuals avoid legal risks. In reality, employees working in multiple places often have tax deductions (10%) withheld at source, resulting in higher provisional tax payments than the actual progressive tax rate. If you don't settle your tax, you will lose a significant amount of your tax refund and face difficulties when applying for a visa or proving your financial stability.<\/span><\/p>\n

Legal regulations and subjects required to self-declare personal income tax.<\/b><\/h2>\n
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Legal regulations and subjects required to self-declare personal income tax.<\/figcaption><\/figure>\n

Understanding current legal regulations is the first and most important step in fulfilling tax obligations correctly. Below are detailed provisions regarding eligible subjects, exemption conditions, and penalties as stipulated by law.<\/span><\/p>\n

Who is responsible for directly handling the final settlement?<\/b><\/h3>\n

Base <\/span>Decree 126\/2020\/ND-CP<\/b><\/a>, The determination of individuals who are required to self-declare personal income tax is based on their income source and residency status. Cases where self-declaration is mandatory include:<\/span><\/p>\n