Newsletter

Decree No. 252/2026/ND-CP of the Government dated 30 June 2026, detailing the implementation of the 2025 Law on Tax Administration; Circular No. 89/2026/TT-BTC guiding the Law on Tax Administration and Decree No. 252/2026/ND-CP.

Below is a summary of some of the key new provisions of these regulations:

Changes to the deadline for submission of tax declaration dossiers for certain types of taxes (Pursuant to Article 10 of this Decree)

For taxes declared per occurrence, the deadline for submitting the tax declaration dossier shall be the 10th day from the day following the day on which tax is incurred,

Previously, under the 2019 Law on Tax Administration, which expired from 01 July 2026: the deadline was no later than the 10th day from the date on which the tax liability arose.

For taxes subject to tax finalization, the deadline for submission of the tax declaration dossier is as follows:

The deadline for submission of the annual personal income tax finalization dossier for the first year is no later than the last day of the fourth month from the last day of the month in which 12 consecutive months are completed. (Previously, Circular No. 92/2015/TT-BTC dated 15/6/2015 stipulated that the deadline was no later than the 90th day from the date on which 12 consecutive months had been completed).

The deadline for submission of the personal income tax finalization dossier of a foreigner who is a resident individual and terminates his/her employment contract in Vietnam is before departure from Vietnam, but no later than 45 days from the date of employment contract termination. (Previously, Circular No. 92/2015/TT-BTC dated 15/6/2016 stipulated that the deadline was no later than the 45th day from the date the individual departed from Vietnam).

Additional cases where submission of Foreign Contractor Tax declaration dossiers and Foreign Contractor Tax finalization dossiers is not required:

Vietnamese organizations and individuals that are responsible for withholding and paying VAT and CIT on behalf of foreign contractors in accordance with tax regulations, and that are subject to monthly tax filing, but have no tax withholding transactions arising during the month (pursuant to Article 11 of this Decree)

Tax declaration in cases where VAT is paid using the direct method based on revenue and CIT is paid at a percentage of taxable revenue is made on an occurrence-by-occurrence basis upon payment to the foreign contractor, and tax finalization declaration is required upon termination of the contractor agreement only if there is a change in the amount of tax previously declared and paid. (Pursuant to Point a, Clause 2, Article 30 of this Circular).

Deadline for providing detailed information on personal income tax amounts (Pursuant to Clause 2, Article 60 of this Decree).

Organizations and individuals that withhold tax, declare and pay withheld tax on behalf of taxpayers shall provide detailed information on tax amounts withheld and paid, using the form prescribed by the Minister of Finance, accompanied by tax payment records, to tax administration authorities. The deadline for providing such information is the deadline for tax payment prescribed by tax administration laws.

Government Decree No. 253/2026/ND-CP dated 30 June 2026 providing detailed regulations and guidance for the implementation of certain provisions of the Law on Personal Income Tax No. 109/2025/QH15; Circular No. 87/2026/TT-BTC providing guidance on the Law on Personal Income Tax and Decree No. 253/2026/ND-CP, and relevant guiding documents

Below are some notable points of the document:

Exchange rate for conversion of personal income tax (PIT) taxable income (Pursuant to Article 17 of this Decree)

Taxable income in foreign currency must be converted into Vietnamese Dong (VND) using the buying exchange rate quoted by the commercial bank where the individual opens his/her account for transactions, or where the organization or individual paying the income opens its account used to make the income payment, at the time the income arises. If the organization or individual does not have an account in Vietnam, the applicable exchange rate shall be the central exchange rate of VND against the USD, or the cross rate between VND and other foreign currencies published on the web portal of the State Bank of Vietnam (SBV) at the time the income arises.

Deadline for registering dependents (Pursuant to Clause 2, Article 48 of this Decree)

The taxpayer may claim dependent deductions if the taxpayer has applied for taxpayer registration and dependant registration. The deadline for submission of the dependant registration and supporting documents is December 31 of the tax year, and remains unchanged for subsequent years if there are not changes.

Self-finalization of PIT where medical and education and training deductions are applied (Pursuant to Clause 3, Article 51 of this Decree)

In cases where, during the tax period, an individual requests tax reduction due to natural disasters, epidemics, fires, accidents, or serious illnesses as prescribed in Article 40 of this Decree, or where deductions arise as prescribed in Article 49 of this Decree and the taxpayer wishes to apply such deductions to income before tax, the taxpayer must settle tax themselves.