{"id":4970,"date":"2026-03-11T10:33:09","date_gmt":"2026-03-11T03:33:09","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4970"},"modified":"2026-03-13T11:05:21","modified_gmt":"2026-03-13T04:05:21","slug":"2-cach-ke-khai-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/2-cach-ke-khai-quyet-toan-thue-tncn\/","title":{"rendered":"2 ways to declare personal income tax final settlement for 2025 using form 05\/QTT-TNCN on the Public Service 2026 website."},"content":{"rendered":"

2 ways to declare <\/span>personal income tax settlement<\/span><\/a> By 2025, this is a mandatory procedure that income-paying organizations must follow during the 2026 tax year. Understanding these filing methods not only helps businesses comply with the law but also minimizes the risk of data errors leading to administrative tax penalties.<\/span><\/p>\n

According to <\/span>Law on Tax Administration 38\/2019\/QH14<\/span><\/a>, The 2025 tax settlement period, which takes place in early 2026, requires absolute accuracy in the aggregation of income and deductions. Making the right choices is crucial. 2 ways to file personal income tax returns.<\/a> This will help accountants proactively manage their workload at the end of the first quarter of 2026.<\/span><\/p>\n

See the detailed article here.<\/a><\/strong><\/p>\n

Overview of the 2025 personal income tax settlement period implemented in 2026<\/b><\/h2>\n

Personal Income Tax (PIT) final settlement determines the actual amount of tax payable for the calendar year. For organizations paying income, there are two methods for declaring PIT final settlement, applying form 05\/QTT-TNCN along with supporting documents 05-1\/BK-QTT-TNCN, 05-2\/BK-QTT-TNCN, and 05-3\/BK-QTT-TNCN.<\/span><\/p>\n

Important legal basis to note<\/b><\/h3>\n

The implementation of the 2025 tax settlement is based on the current legal framework, including:<\/span><\/p>\n