Personal income tax declaration and payment

Filing and paying personal income tax returns is a mandatory financial obligation for both individuals and income-paying organizations. However, not everyone fully understands the filing period, the tax return form, instructions for filing personal income tax returns online, or how to properly submit Form 05/KK-TNCN online.

This article will provide detailed updates on the regulations for declaring personal income tax in 2025, along with step-by-step instructions on how to declare and pay taxes through the HTKK software and electronic system, helping you to do it on time, using the correct form, and in accordance with the law.

Overview of personal income tax declaration and payment obligations.

Filing and paying personal income tax returns is the first step in determining tax obligations, ensuring that individuals and organizations fulfill their financial responsibilities to the State.

According to the Personal Income Tax Law No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13, the following subjects are required to declare their income:

• Individuals residing in Vietnam who have taxable income from salaries, wages, or business activities;

• Organizations that pay income include businesses, schools, hospitals, and public service units.

Furthermore, according to Circular 80/2021/TT-BTC, from 2022 onwards, all personal income tax declarations and payments can be made through the Electronic Tax Portal or the HTKK software issued by the General Department of Taxation.

Regulations regarding personal income tax declarations also require a clear distinction between:

• Direct declaration: individuals prepare and submit the declaration form themselves;

• Withholding tax: the paying organization deducts and declares the tax on behalf of the employee.

Personal income tax filing period according to current regulations

Depending on the individual, the personal income tax filing period will vary:

• Income-paying organizations: Declare monthly if income exceeds 50 million VND per person; if below this threshold, declare quarterly.

• Individual self-declaration: Only one declaration is required during the annual personal income tax settlement period (March - April of the following year).

Deadline for filing tax returns and taxes:

Instructions for filing personal income tax returns for self-paying individuals.

Individuals must self-declare their cases.

Not everyone is allowed to have their income declared by their employer. You must declare your personal income tax online yourself if:

• Having income from two or more sources (company + part-time work, freelance, etc.);

• Tax exemptions have been granted but the final settlement has not yet been processed through the organization;

• I want to claim a tax refund because my income is below the taxable threshold.;

• This refers to foreigners residing in Vietnam for less than 183 days but having income from multiple sources.

Instructions for filing personal income tax returns online via the Tax Portal

Individuals can file their personal income tax returns online via https://canhan.gdt.gov.vn, following these steps:

1. Register an account using your personal tax identification number (via OTP/email);

2. Log in and select the "Online Declaration" option;

3. Choose the appropriate declaration form: 02/QTT-TNCN;

4. Fill in all information regarding income, deductions, and allowances;

5. Submit the tax return and pay any applicable taxes.

How to submit personal income tax returns to the income-paying organization.

Which template does the organization use?

• 05/KK-TNCN: Monthly/Quarterly Personal Income Tax Withholding Declaration Form;

• 05-1BK-TNCN: List of employees whose taxes have been deducted.

How to submit the 05/KK-TNCN tax return online.

Organizations can submit declarations via https://thuedientu.gdt.gov.vn as follows:

1. Log in using your business tax identification number;

2. Download the XML template from the HTKK software;

3. In the "Declaration Form" section, upload file 05/KK-TNCN;

4. Electronically sign, submit, and receive feedback notifications from the tax authorities.

Note:

• The tax identification number and tax deduction documents must be checked thoroughly.;

• Incorrect information on the declaration form will result in rejection or administrative penalties.

Instructions for filing personal income tax returns using the HTKK software.

HTKK is a free tax declaration support software released by the General Department of Taxation.

How to do it:

1. Download the latest version of HTKK software here: https://gdt.gov.vn

2. Open the software → select the Personal Income Tax section → 05/KK-TNCN

3. Enter employee information: tax identification number, income, deductions.

4. Print the statement and export the XML file for online submission.

This guide on filing personal income tax returns using the HTKK software helps organizations perform the process quickly and correctly, following the latest template format. Manual filing using Excel files is no longer accepted at many tax offices.

Some things to note when declaring and paying personal income tax.

• Use the correct personal tax identification number: avoid duplicates or discrepancies;

• Failure to submit late: avoid penalties ranging from VND 700,000 to VND 25 million (according to Decree 125/2020/ND-CP);

• Tax returns lacking information on personal deductions can easily lead to incorrect tax obligations.;

• After submitting, you should print the submission confirmation and keep it for at least 5 years.

Conclusion and recommendations

Filing and paying personal income tax returns is not only a legal responsibility but also a solution to protect the financial rights of individuals and businesses. In the context of the digitalization of the tax sector, using the Tax Declaration System (HTKK), the Electronic Tax Portal, and filing correctly and on time is mandatory to avoid errors, penalties, or delays in processing tax refunds.

If you are an individual needing to file a tax return, or a business struggling with form 05/KK-TNCN, don't hesitate to seek expert assistance.

Contact Master Accountant Network (MAN) for assistance with personal income tax filing.

MAN – Master Accountant Network is a specialized organization. accounting support, We handle the declaration and settlement of personal income tax for individuals and businesses nationwide.

• Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
• Zalo / Phone: 0903 963 163 – 0903 428 622
• E-mail: man@man.net.vn