{"id":7667,"date":"2026-08-28T14:23:37","date_gmt":"2026-08-28T07:23:37","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7667"},"modified":"2026-08-28T14:23:37","modified_gmt":"2026-08-28T07:23:37","slug":"cong-van-6360-ct-cp","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-6360-ct-cp\/","title":{"rendered":"Official Document 6360\/CT-CP: Guidance on provisional payment of personal income tax for 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-6360ctcp-huong-dan-ho-kinh-doanh-cnkd-thuc-hien-tam-nop-thue-tncn-nhu-the-nao-138102023.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Official Document 6360\/CT-CP<\/span><\/a><span style=\"font-weight: 400;\"> Issued by the Tax Department on August 26, 2026, this document provides guidance to business households and individual business owners on making provisional payments of personal income tax (PIT) according to the latest regulations. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 68\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">. The document was issued in the context of many business households still being confused when transitioning from the familiar lump-sum tax declaration method to a mechanism of calculating tax based on actual revenue multiplied by the tax rate for each period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With over 30 years of experience advising businesses and enterprises on taxes in Vietnam, MAN \u2013 Master Accountant Network recognizes that this is the time for businesses to immediately update their tax declaration procedures to avoid retroactive tax collection or late payment penalties. This article provides a detailed analysis of Circular 6360\/CT-CP, the relevant legal basis, and practical solutions for each situation.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Summary of key points in Official Letter 6360\/CT-CP<\/b><\/h2>\n<figure id=\"attachment_7671\" aria-describedby=\"caption-attachment-7671\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7671\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6360\/CT-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-6360_CT-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7671\" class=\"wp-caption-text\">Summary of key points in Official Letter 6360\/CT-CP<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official document 6360\/CT-CP, issued by the Tax Department on August 26, 2026, provides guidance to business households and individual business owners on making provisional personal income tax payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal basis: Decree 68\/2026\/ND-CP dated March 5, 2026 and Decree 252\/2026\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculation method: Provisional personal income tax payment = Taxable revenue for the month\/quarter x Tax rate according to industry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable subjects: households and individual business owners paying personal income tax using the method of taxable income multiplied by the tax rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deadline: Provisional tax payments are made monthly or quarterly along with the VAT tax return; annual tax settlement must be completed no later than the last day of the third month from the end of the tax settlement period.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>What is Official Document 6360\/CT-CP and to whom does it apply?<\/b><\/h2>\n<figure id=\"attachment_7669\" aria-describedby=\"caption-attachment-7669\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7669\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao.jpg\" alt=\"C\u00f4ng v\u0103n 6360\/CT-CP l\u00e0 g\u00ec v\u00e0 \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6360_CT-CP-la-gi-va-ap-dung-cho-doi-tuong-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7669\" class=\"wp-caption-text\">What is Official Document 6360\/CT-CP and to whom does it apply?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official Document 6360\/CT-CP is an administrative document issued by the Tax Department on August 26, 2026, providing guidance on professional practices to promote awareness among business households and individuals regarding the procedures for declaring and making provisional payments of personal income tax. The document does not introduce new legal regulations but clarifies the application of Government Decree 68\/2026\/ND-CP dated March 5, 2026, to local tax management practices.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The subjects to which Circular 6360\/CT-CP applies are business households and individual businesses subject to payment. <\/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;\"> According to the method of calculating taxable income by multiplying it by the tax rate, this group declares based on actual revenue generated. This group accounts for a large number of individual business households nationwide, ranging from retail stores and food services to small-scale production and processing households.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Why is Circular 6360\/CT-CP important for household businesses and individual business owners?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many businesses were previously accustomed to paying fixed annual taxes, requiring little periodic calculation. When switching to a monthly or quarterly provisional payment system based on actual revenue, understanding the correct formulas and deadlines becomes essential to avoid late payments and resulting penalties.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From the perspective of MAN \u2013 Master Accountant Network, after many years of advising businesses in major cities on tax matters, most errors do not stem from intentional tax evasion but from a lack of understanding of which period&#039;s revenue should be included in which month, leading to delayed or incomplete declarations. Circular 6360\/CT-CP helps to standardize understanding and minimize disputes between tax authorities and taxpayers during the review process.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>How is the provisional personal income tax calculated according to Official Letter 6360\/CT-CP?<\/b><\/h2>\n<figure id=\"attachment_7668\" aria-describedby=\"caption-attachment-7668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7668\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1ea1m n\u1ed9p theo C\u00f4ng v\u0103n 6360\/CT-CP nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-tinh-thue-TNCN-tam-nop-theo-Cong-van-6360_CT-CP-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7668\" class=\"wp-caption-text\">How is the provisional personal income tax calculated according to Official Letter 6360\/CT-CP?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Formula for calculating provisional personal income tax payments.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on point b, clause 2, Article 10 of Decree 68\/2026\/ND-CP, the formula for determining the provisional personal income tax payable is quite simple: the provisional personal income tax payable equals the taxable revenue of the month or quarter multiplied by the corresponding tax rate according to the industry and business sector. Taxable revenue is the revenue generated during the period from the production and business of goods and services.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax rates are not uniform across all industries but are categorized by specific sectors according to current legal regulations. Therefore, business households need to correctly identify their registered business sector before applying the tax rate to avoid incorrect application, which could lead to underpayment or overpayment compared to actual obligations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>The deadline for filing and paying taxes is monthly or quarterly.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Household businesses declare and pay provisional personal income tax monthly or quarterly, submitting the declaration along with the tax return.<\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\"> value added tax (VAT)<\/span><\/a><span style=\"font-weight: 400;\">. The deadlines for filing tax returns and paying taxes comply with the general regulations of current tax administration laws, and are applied uniformly to both types of returns filed within the same period.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>If a household business has multiple business locations, where should they pay personal income tax?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to point b, clause 4, Article 8 of Decree 68\/2026\/ND-CP, business households operating in multiple locations must declare revenue and pay VAT separately for each business location. However, personal income tax is only paid at the head office and does not need to be allocated or paid separately at each business location.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation simplifies the management of tax revenue for businesses with chain stores, but at the same time requires the accounting department to accurately aggregate revenue from all locations before calculating personal income tax at the head office, avoiding the omission of revenue from branches when compiling data.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>What should business owners keep in mind when settling their taxes at the end of the year?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on point a, clause 5, Article 10 of Decree 252\/2026\/ND-CP, households and individuals engaged in business activities subject to personal income tax finalization must submit their finalization documents no later than the last day of the third month from the end of the tax finalization period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the amount of tax provisionally paid during the year is lower than the amount of tax payable according to the final settlement, the business household shall pay the difference without incurring late payment penalties on this additional amount, as stipulated in point b, clause 2, Article 10 of Decree 68\/2026\/ND-CP. Conversely, if the amount provisionally paid is greater than the amount payable, the excess payment shall be handled according to Article 12 of Decree 68\/2026\/ND-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Which expenses are not deductible when determining taxable personal income?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 2, Article 6 of Decree 68\/2026\/ND-CP, there are seven groups of expenses that are not deductible when determining tax liability. <\/span><a href=\"https:\/\/thue.man.net.vn\/thu-nhap-chiu-thue-tncn\/\"><span style=\"font-weight: 400;\">taxable income<\/span><\/a><span style=\"font-weight: 400;\"> This is a list of business households and individual business owners that need to be carefully reviewed before declaring expenses, to avoid being excluded by the tax authorities during audits and settlements.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses unrelated to production or business operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenditures lacking sufficient invoices and supporting documents as required by law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salaries, wages, and other payments of a salary nature to individual business owners, groups of individual business owners, and members of household businesses, excluding mandatory insurance contributions; and also excluding salaries and wages that have been included in expenses but were not actually paid or for which there is no payment documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The portion of depreciation expense for fixed assets exceeding the prescribed limit, or depreciation expense for fixed assets not used in production or business activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses for administrative fines, contract violation penalties, and compensation for errors made by individual business owners.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Residential land and structures serving daily life on the land, automobiles and assets registered in the name of individuals, except for automobiles and assets registered for ownership or use for the purpose of transportation or tourism business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses for personal and family needs.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Individuals engaged in business activities are responsible for separately tracking expenses incurred in their business operations and expenses incurred for personal and family needs. This serves as a basis for correctly excluding the aforementioned invalid expenses when determining taxable income.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>How is the taxable income for personal income tax purposes determined?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 3, Article 5 of Decree 68\/2026\/ND-CP, for the sale of goods, the time of revenue recognition is when the ownership or right to use the goods is transferred to the buyer. For the provision of services, the time of revenue recognition is when the service is completed or when a part of the service is completed for the customer.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determining the correct timing for revenue recognition determines which tax period that revenue belongs to, directly impacting the amount of provisional personal income tax payable for the corresponding month or quarter. Discrepancies at this stage are a common cause of differences in figures during year-end tax settlement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, certain specific service activities, as stipulated in Clause 2, Article 5 of Decree 68\/2026\/ND-CP, have separate revenue determination points and are not subject to the general principles mentioned above. Business households operating in these specific service sectors should carefully review this clause or consult with experts before declaring their revenue.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Compilation of legal documents related to Official Letter 6360\/CT-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To properly apply Circular 6360\/CT-CP, business households need to compare it with the original legal documents below, avoiding reliance solely on a single guidance document.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of legal documents related to Official Letter 6360\/CT-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number \/ Date of Issue<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Official Document 6360\/CT-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax Department, August 26, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Instructions for households and individual businesses on making provisional personal income tax payments.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 68\/2026\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Government, March 5, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Methods of calculating, filing, and paying personal income tax for household businesses.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 252\/2026\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Government<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations for filing annual personal income tax returns.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Articles 5, 6, 8, 10, and 12 of Decree 68\/2026\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Reference<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxable revenue, non-deductible expenses, business location, handling of overpayments\/underpayments.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Household businesses in Ho Chi Minh City handle provisional personal income tax payments according to Official Letter 6360\/CT-CP<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Business Y specializes in retail sales of building materials in Ho Chi Minh City, with two stores located in Binh Tan District and District 12. Before the guidelines were issued, the business declared revenue and paid personal income tax separately at each store, causing duplication of records and wasting a lot of time on data reconciliation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Processed according to Official Letter 6360\/CT-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After receiving advice from MAN \u2013 Master Accountant Network, business owner Y repeated the process in three steps: separating revenue declarations and VAT payments for each business location; consolidating all taxable income from both stores and paying personal income tax only at the head office; and conducting quarterly reconciliation to prepare for the year-end tax settlement.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>The measured results<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After following the instructions correctly, business owner Y reduced the time spent on monthly tax filing from approximately three days to one day, and there were no longer any discrepancies in figures between the two stores during the annual settlement. Centralized tax payment at the head office also helped the business owner control tax revenue more clearly and proactively.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Comparison table of personal income tax payment methods before and after the implementation of Circular 6360\/CT-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 6360\/CT-CP clarifies the method of declaring and paying personal income tax for business households with multiple business locations. Compared to before, the fulfillment of tax obligations is more standardized, from the place of tax payment and declaration period to the method of determining the amount of tax payable. In particular, the guidance also clarifies the method of handling discrepancies during tax settlement, helping business households minimize errors and disputes in fulfilling their tax obligations.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Comparison table of personal income tax payment methods before and after the implementation of Circular 6360\/CT-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Before instructions were given<\/b><\/td>\n<td style=\"text-align: center;\"><b>After implementing Official Letter 6360\/CT-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Place to pay personal income tax<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Each business location<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gather at headquarters.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax return period<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The monthly or quarterly format has not yet been agreed upon.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Monthly or quarterly, along with VAT declaration documents.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Calculation formula<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">It is unclear for some households.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxable revenue multiplied by the industry tax rate.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Handling discrepancies during final settlement.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Disputes are likely to arise.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There are clear regulations regarding supplementary payments or handling of overpayments.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Expert opinion: Common risks when making provisional personal income tax payments according to Circular 6360\/CT-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Experts at MAN \u2013 Master Accountant Network, with over 30 years of practical experience in auditing and tax consulting in Vietnam, point out four common risks that household businesses often face when implementing provisional personal income tax payments.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Risk 1: Applying the wrong tax rate based on industry: <\/b><span style=\"font-weight: 400;\">Many businesses operate in multiple sectors but apply a single tax rate to all their revenue, resulting in underpayment of taxes on revenue from sectors with higher tax rates. When the tax authorities conduct an audit, the business must pay the additional amount and may be charged late payment penalties.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Risk 2: Confusion between the timing of revenue generation and the timing of payment collection: <\/b><span style=\"font-weight: 400;\">Some businesses only declare revenue when they receive payment, while regulations stipulate that revenue is determined at the time of goods transfer or service completion. This confusion leads to inaccurate revenue declarations, directly affecting the amount of provisional tax paid each month.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Risk 3: Failure to separate personal expenses from business expenses: <\/b><span style=\"font-weight: 400;\">For small businesses, the line between personal expenses and business expenses is often blurred. This makes it difficult for tax authorities to provide proof of legitimate expenses, especially those related to assets registered in an individual&#039;s name.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Risk 4: Missing revenue when having multiple business locations: <\/b><span style=\"font-weight: 400;\">The practice of declaring VAT separately for each location but paying personal income tax centrally at the head office requires the accounting department to compile complete data from all branches. If revenue from one location is omitted, the amount of provisional personal income tax paid at the head office will be undercalculated, affecting the final tax settlement at the end of the year.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 6360\/CT-CP clarifies the method of provisional personal income tax payment for household businesses and individual business owners, helping to minimize errors in the declaration process and reduce the risk of retroactive tax collection and late payment penalties. Understanding the calculation formula, declaration deadlines, and procedures for final settlement is essential for household businesses to operate in accordance with the law from their very first tax filing periods.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network is a tax, accounting, and auditing consulting firm with a team of experts boasting over 30 years of practical experience and a deep understanding of tax risk management in Vietnam. We provide a full range of tax settlement, tax accounting, tax reporting, and tax consulting services for household businesses, individual entrepreneurs, and enterprises. Over 500 clients have returned to use our services a second time in the past year. For specific support tailored to your household business, please contact MAN \u2013 Master Accountant Network for a free consultation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund service<\/span><\/a><\/li>\n<\/ul>\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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review 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 of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Frequently Asked Questions about Official Document 6360\/CT-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Which agency issued Official Document 6360\/CT-CP and when?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 6360\/CT-CP issued by the Tax Department on August 26, 2026, provides guidance to business households and individual business owners on making provisional personal income tax payments.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Which business households are required to apply the personal income tax calculation method according to Circular 6360\/CT-CP?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Households and individual business owners are subject to personal income tax based on the method of taxable income multiplied by the tax rate, as stipulated in Decree 68\/2026\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Is provisional personal income tax paid monthly or quarterly?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Household businesses can choose to file provisional tax returns monthly or quarterly, submitting them along with their VAT tax return.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Where do businesses with multiple stores pay personal income tax?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal income tax is paid centrally at the head office, while value-added tax (VAT) is still declared separately for each business location.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>What happens if someone makes a provisional payment of less personal income tax than the amount due upon final tax settlement?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Household businesses must pay the difference and will not be charged late payment penalties on this additional tax amount, as stipulated in Decree 68\/2026\/ND-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6360\/CT-CP do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 26\/8\/2026 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP. V\u0103n b\u1ea3n ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh nhi\u1ec1u h\u1ed9 kinh doanh c\u00f2n l\u00fang t\u00fang [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7670,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7667","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=7667"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7667\/revisions"}],"predecessor-version":[{"id":7672,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7667\/revisions\/7672"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7670"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}