{"id":5733,"date":"2026-04-20T15:39:47","date_gmt":"2026-04-20T08:39:47","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5733"},"modified":"2026-04-20T15:39:47","modified_gmt":"2026-04-20T08:39:47","slug":"thoi-han-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thoi-han-quyet-toan-thue-tncn\/","title":{"rendered":"2026 Personal Income Tax Settlement Deadline: A Comprehensive Guide from Experts"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The deadline for filing personal income tax returns for 2026 is determined based on regulations. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\"> and implementing guidelines on the calendar year tax period. For individuals with income from salaries and wages, accurately understanding these timelines is not only a legal responsibility but also a right to receive a refund of overpaid taxes from the state budget.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Amidst Vietnam&#039;s strong digital transformation in the tax sector with the eTax Mobile application and electronic tax system, the tax declaration process has become more convenient. However, the risk of misunderstanding the taxpaying entity or submitting documents late due to holiday confusion remains a persistent problem, leading many to face unnecessary administrative penalties.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Summary of key points regarding the 2026 personal income tax settlement deadline.<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The deadline for filing personal income tax returns for 2026 is<\/b><span style=\"font-weight: 400;\"> This is the final deadline for paying organizations and individuals to submit tax returns and outstanding tax payments for the year 2025 to the government authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For businesses:<\/b><span style=\"font-weight: 400;\"> No later than March 31, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For individuals who self-declare their income:<\/b><span style=\"font-weight: 400;\"> The latest deadline is May 4th, 2026 (due to the April 30th and May 1st holidays).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose:<\/b><span style=\"font-weight: 400;\"> Complete tax obligations for 2025, process refunds for overpaid taxes or make additional payments for underpaid taxes.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>What are the specific deadlines for filing personal income tax returns in 2026?<\/b><\/h2>\n<figure id=\"attachment_5736\" aria-describedby=\"caption-attachment-5736\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5736\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao.jpg\" alt=\"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5736\" class=\"wp-caption-text\">What are the specific deadlines for personal income tax settlement in 2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the current Tax Administration Law, the deadline for submitting tax return documents for the 2025 tax year (to be implemented in 2026) is clearly defined between income-paying organizations and individuals who directly declare their income.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For organizations and businesses, the deadline for submitting tax returns is no later than the last day of the third month from the end of the calendar year. Therefore, March 31, 2026 is the deadline for these entities to complete their tax declaration obligations for income paid in 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For individuals directly settling their tax obligations with the tax authorities, the law stipulates that the deadline is the last day of the fourth month from the end of the calendar year. Normally, this would be April 30, 2026. However, since April 30 and May 1, 2026 fall on public holidays as stipulated by the Labor Law, this deadline is automatically extended to the next working day. According to the 2026 lunar calendar, May 4, 2026 is the final date by which individuals must complete the tax return submission.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurately defining this deadline helps taxpayers avoid the pressure of last-minute rushes, which often lead to congestion in the electronic tax system.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Why is it necessary to comply with the 2026 personal income tax settlement deadline?<\/b><\/h2>\n<figure id=\"attachment_5735\" aria-describedby=\"caption-attachment-5735\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5735\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026.jpg\" alt=\"T\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5735\" class=\"wp-caption-text\">Why is it necessary to comply with the 2026 personal income tax settlement deadline?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Meeting accounting deadlines is not simply about avoiding penalties. From the perspective of a professional with 30 years of experience, MAN recognizes this as a measure of the professionalism of a company&#039;s accounting system and the individual&#039;s understanding of the law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Firstly, for businesses, timely tax settlement helps stabilize financial records and avoids expenses arising from late payment penalties, which are not deductible expenses. <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\">. This directly protects the company&#039;s profits and reputation with partners and regulatory agencies.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Secondly, for individuals, filing tax returns on time ensures their right to a tax refund. Many workers overpay taxes due to dependents or irregular income throughout the year. If they file early, the refund will be credited to their account faster, providing them with additional financial resources.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Finally, submitting on time minimizes errors. When you&#039;re not under time pressure, you can check tax deduction documents and personal allowance invoices more thoroughly, reducing the risk of having to make multiple adjustments to your tax return.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Individuals required to file personal income tax returns for 2026<\/b><\/h2>\n<figure id=\"attachment_5734\" aria-describedby=\"caption-attachment-5734\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5734\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5734\" class=\"wp-caption-text\">Individuals required to file personal income tax returns for 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not everyone needs to file their own tax return. Identifying the right taxpayer is the first and most important step to avoid wasting time or overlooking obligations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Organizations and individuals paying income<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses and organizations that pay income from salaries and wages in 2025 are responsible for filing tax returns on behalf of authorized individuals. Even if no tax deductions are made during the year, businesses must still submit the tax return. <\/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;\"> as prescribed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Individuals residing in Vietnam who have income from salaries and wages.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Individuals who are required to directly settle their tax obligations with the tax authorities include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals whose additional tax payable after final settlement exceeds 50,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals who have overpaid taxes and wish to claim a refund or offset the amount against the next tax period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals residing in Vietnam who receive income from salaries and wages from two or more sources but do not meet the eligibility requirements to authorize their employer to handle their tax settlement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign individuals whose employment contracts in Vietnam have ended must settle their accounts before leaving the country.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Cases where tax settlement is not required<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The law also clearly specifies exemptions to reduce the procedural burden:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals whose additional tax payable after final settlement is 50,000 VND or less.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals whose tax payable is less than the amount of tax already paid but do not require a refund or tax offset.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals with incidental income who have had tax deductions (10%) applied at source without requiring a tax settlement for this income.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Detailed timelines for the 2026 tax settlement period.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help our readers manage their schedules more easily, MAN has compiled the most important milestones to note in 2026.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of detailed timelines for the 2026 tax settlement period.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>The subject of execution<\/b><\/td>\n<td style=\"text-align: center;\"><b>Job Description<\/b><\/td>\n<td style=\"text-align: center;\"><b>Deadline<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Business\/Organization<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Submit your personal income tax return for the year 2025.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Authorized individual<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Send the power of attorney and related documents to the business.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Before March 31, 2026 (as per the specific regulations of each unit)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individuals directly settle accounts.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Submit your tax return via eTax Mobile or in person at the tax office.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04\/05\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individuals receiving tax refunds<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Submit an application for a refund of overpaid taxes.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No limit (but submissions should be made before May 4th for priority processing)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Special note for individuals: Although the deadline is May 4th, if you only have an overpayment of tax and submit your refund application after this date, you will not be penalized for late filing. This is a humane aspect of tax management regulations in Vietnam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>The latest legal basis and updated guidelines regarding the deadline for personal income tax finalization in 2026.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure accuracy, the 2026 personal income tax finalization process must be based on the following legal documents:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Law on Tax Administration No. 38\/2019\/QH14:<\/b><span style=\"font-weight: 400;\"> The original document stipulates the time limits, procedures, and processes for tax administration in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 126\/2020\/ND-CP:<\/b><span style=\"font-weight: 400;\"> This document details certain provisions of the Law on Tax Administration, particularly those concerning the location for submitting tax returns and the categories of entities exempt from tax finalization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 80\/2021\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> This guide provides instructions for implementing the Law on Tax Administration and Decree 126, including sample forms 05\/QTT-TNCN for businesses and 02\/QTT-TNCN for individuals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 91\/2022\/ND-CP:<\/b><span style=\"font-weight: 400;\"> Amendments and additions to certain provisions of Decree 126, regarding the deadline for submitting documents if it coincides with a public holiday.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Familiarizing yourself with these documents provides accountants and taxpayers with a basis for explaining matters to the tax authorities in case of disputes or audits later on.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Processing settlements for foreign experts in Vietnam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During our consultation at MAN, we encountered the case of Mr. David, a British expert working in Vietnam from March 2025 to February 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Situation:<\/b><span style=\"font-weight: 400;\"> Mr. David has two sources of income: one from a company in Vietnam and another from an income source in the UK. In February 2026, his contract ends and he will leave Vietnam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>MAN&#039;s analysis:<\/b><span style=\"font-weight: 400;\"> According to regulations, Mr. David is a resident individual (having spent more than 183 days in Vietnam in the calendar year 2025). Before departing in February 2026, he must finalize his personal income tax return for the period he worked in Vietnam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>How to handle:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Determine income:<\/b><span style=\"font-weight: 400;\"> Global earnings aggregation from March 2025 to February 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Duration:<\/b><span style=\"font-weight: 400;\"> Since he is leaving the country, his settlement deadline is before his departure from Vietnam, not until May 4, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Result:<\/b><span style=\"font-weight: 400;\"> After deducting personal allowances and insurance contributions, Mr. David received a refund of 45 million VND in overpaid taxes. MAN assisted him in completing the procedures within 5 working days before his flight.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The lesson learned is that for specific groups such as foreigners, the settlement deadline may vary depending on the contract&#039;s completion date and departure date.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Expert Opinion: Common Risks and Handling Experiences Regarding the 2026 Personal Income Tax Settlement Deadline<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With over 30 years of experience, MAN has found that the biggest risk lies not in the computing technology but in data management.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Documentary risks:<\/b><span style=\"font-weight: 400;\"> Many individuals work in multiple places but lose contact with their old company at the end of the year, or their old company has dissolved, resulting in them being unable to obtain their tax deduction certificate. MAN advises that as soon as you finish working at any company, you should immediately request your tax deduction certificate. <\/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;\">, Don&#039;t wait until the tax settlement period to claim your money.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Mistake regarding the application submission location:<\/b><span style=\"font-weight: 400;\"> Individuals are often confused about which tax office to submit their tax return to. The regulations are very clear: If you change your workplace and claim personal deductions at the time of tax settlement, you should submit your tax return to the tax office that manages your current workplace. If you don&#039;t work anywhere, you should submit it to your place of residence.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>System problem:<\/b><span style=\"font-weight: 400;\"> The e-Tax system is often overloaded around March 31st and May 4th. Our experience at MAN is to complete client files at least 15 days in advance. This allows us time to address technical errors or add information if requested by the tax authorities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Penalties for late filing of tax returns you need to know<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If taxpayers miss the 2026 personal income tax filing deadline, they will face penalties. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warning penalty:<\/b><span style=\"font-weight: 400;\"> For late submission of documents ranging from 1 to 5 days, and with mitigating circumstances.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fines ranging from 2 to 5 million VND:<\/b><span style=\"font-weight: 400;\"> Late submission ranges from 1 to 30 days.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fines ranging from 5 to 8 million VND:<\/b><span style=\"font-weight: 400;\"> Late submissions range from 31 to 60 days.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fines ranging from 8 to 15 million VND:<\/b><span style=\"font-weight: 400;\"> Late payment is between 61 and 90 days, or over 90 days but without any tax liability arising.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fines ranging from 15 to 25 million VND:<\/b><span style=\"font-weight: 400;\"> Late payment exceeding 90 days and resulting in tax liability.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to administrative penalties, taxpayers must also pay late payment fees calculated according to the following formula: <\/span><b>Amount of tax overdue x 0.03% x Number of days overdue<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding the 2026 personal income tax filing deadline is key to protecting the financial rights and legal reputation of individuals and businesses. In an era where tax transparency is increasingly tightened by AI technology and centralized management systems, thorough preparation early will help you avoid unnecessary risks.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network proudly stands as a leading trusted partner in Vietnam, specializing in providing services such as: <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, MAN provides professional tax accounting and financial management consulting services. With a team of experienced experts, we are committed to supporting businesses and individuals in optimizing tax obligations and ensuring absolute compliance with current legal regulations. Let MAN help you make your tax filing process smoother and more efficient.<\/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 the 2026 Personal Income Tax Finalization Deadline<\/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 two sources of income, but my total income is less than 100 million VND per year. Do I need to file a tax return?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIf you have already had your tax deducted at source (10%) and do not require a refund, self-assessment is not mandatory. If you wish to claim a refund, you must self-assess.                    <\/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>Can my current company process my tax return to replace my previous income? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNo. Your current company only settles the portion of income they paid. You must obtain the documents from your previous company and settle the tax yourself if you are required to do so.                    <\/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>What should I do if I forget my eTax Mobile password so I can submit my application on time?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYou can use the &quot;forgot password&quot; feature on the app or use your Electronic Identity Card (VNeID) to log in directly.                    <\/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>What is the deadline for filing personal income tax returns for 2026 if submitting via postal service?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe submission date is determined by the postmark of the sender. Therefore, you need to ensure the postmark is no later than May 4, 2026.                    <\/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>As a sole proprietor, is the tax settlement deadline the same as for salaried employees? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHousehold businesses pay taxes using the lump-sum method or declare taxes monthly\/quarterly and do not perform annual personal income tax final settlement like individuals with income from salaries and wages.                    <\/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 2 ngu\u1ed3n thu nh\u1eadp nh\u01b0ng t\u1ed5ng thu nh\u1eadp d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m, t\u00f4i c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu b\u1ea1n \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n v\u00e0 kh\u00f4ng c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n. 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B\u1ea1n ph\u1ea3i l\u1ea5y ch\u1ee9ng t\u1eeb c\u1ee7a c\u00f4ng ty c\u0169 v\u00e0 t\u1ef1 \u0111i quy\u1ebft to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n.\"\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\": \"Qu\u00ean m\u1eadt kh\u1ea9u eTax Mobile th\u00ec ph\u1ea3i l\u00e0m sao \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00ednh n\u0103ng qu\u00ean m\u1eadt kh\u1ea9u tr\u00ean \u1ee9ng d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0110\u1ecbnh danh \u0111i\u1ec7n t\u1eed (VNeID) \u0111\u1ec3 \u0111\u0103ng nh\u1eadp tr\u1ef1c ti\u1ebfp.\"\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\": \"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 n\u1ebfu n\u1ed9p qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n t\u00ednh ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c t\u00ednh theo d\u1ea5u b\u01b0u \u0111i\u1ec7n n\u01a1i g\u1eedi. Do \u0111\u00f3, b\u1ea1n c\u1ea7n \u0111\u1ea3m b\u1ea3o d\u1ea5u b\u01b0u \u0111i\u1ec7n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 04\/05\/2026.\"\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\": \"T\u00f4i l\u00e0 h\u1ed9 kinh doanh th\u00ec th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n c\u00f3 gi\u1ed1ng c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c k\u00ea khai theo th\u00e1ng\/qu\u00fd v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m nh\u01b0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.\"\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>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh x\u00e1c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-5733","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\/5733","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=5733"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5733\/revisions"}],"predecessor-version":[{"id":5738,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5733\/revisions\/5738"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5737"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}