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Official Letter No. 4021/CT-NVT dated 16 June 2026, from the Tax Department regarding the declaration of personal income tax returns from salaries and wages according to Resolution No. 66.16/2026/NQ-CP (in response to Tax Departments of provinces and cities; Large Enterprise Tax Sub-department; E-commerce Tax Sub-department)

Effective from 15 April 2026 (the effective date of the Resolution), taxpayers will switch from monthly to quarterly filing for Personal Income Tax (PIT) returns on salaries and wages (Forms No. 02/KK-TNCN and 05/KK-TNCN issued together with Circular No. 80/2021/TT-BTC). Accordingly, for taxpayers whose April 2026 monthly tax return has already been received and accepted by the tax authority, the tax authority provides the following guidance:

• When filing the Q2/2026 quarterly tax return, taxpayers should only aggregate data relating to tax obligations arising in May and June 2026. Tax obligations already declared in the April 2026 monthly return must not be included in the Q2/2026 quarterly return in order to avoid duplicate tax assessment. If the taxpayer identifies any errors in the April 2026 monthly tax return, an amended April 2026 monthly return should be submitted in accordance with the regulations.
• Taxpayers may pay any PIT liability arising from the April 2026 monthly return (if any) by the due date for the Q2/2026 quarterly return (31 July 2026).

Official Dispatch No. 3896/CT-CS dated June 11, 2026, issued by the Tax Department on Corporate Income Tax (CIT) policy under Decree No. 20/2026/NĐ-CP

Where a foreign-invested enterprise is established and registered in accordance with the laws of Vietnam, has been granted its Enterprise Registration Certificate for the first time, satisfies the criteria for classification as a small or medium-sized enterprise (SME) under the Law on Support for Small and Medium-sized Enterprises and Decree No. 80/2021/NĐ-CP, and does not fall within the cases excluded from the application of tax incentives as prescribed in Point b, Clause 3, Article 7 of Decree No. 20/2026/NĐ-CP, it shall be entitled to a Corporate Income Tax (CIT) exemption for 03 years from the date on which its first Enterprise Registration Certificate is issued in accordance with the regulations. The Corporate Income Tax exemption does not apply to the categories of income prescribed in Clause 3, Article 18 of the Law on Corporate Income Tax No. 67/2025/QH15.

Decision No. 938/QĐ-CT dated 30 June 2026, of the Tax Department promulgating the Regulations on the assignment of taxpayer and revenue management responsibilities among tax authorities at all levels under the Tax Department, and Decision No. 1680/QĐ-BTC dated 30 June 2026, repealing Decision No. 2845/QĐ-BTC dated 30 December 2016, promulgating the regulations on the assignment of tax authorities responsible for taxpayer administration

On 30 June 2026, the Ministry of Finance issued Decision No. 938/QĐ-CT, effective from 1 July 2026, on the assignment of taxpayer and revenue management responsibilities among tax authorities at all levels under the Tax Department. In particular:

Article 5. Taxpayers and revenues managed by the Large Enterprise Tax Sub-department

2. Revenues managed by the Large Enterprise Tax Sub-department:
3. a) Revenues accruing 100% to the central budget in accordance with tax laws and other relevant legal provisions as assigned, including: revenues from the surplus of income over expenditures of the State Bank of Vietnam; fees, charges, and other revenues collected by the Representative Missions of the Socialist Republic of Vietnam abroad;
4. b) Additional Corporate Income Tax in accordance with the Global Anti-Base Erosion (GloBE) rules as prescribed by law.

Article 6. Taxpayers and revenues managed by the E-commerce Tax Sub-department

1. Taxpayers directly managed by the E-commerce Tax Sub-department: The E-commerce Tax Sub-department shall directly manage taxpayers engaged in e-commerce activities as assigned by the Director General of the Tax Department, including: Foreign Suppliers; domestic organizations acting as operators of e-commerce trading platforms; organizations providing transportation services, intermediary payment service providers, and organizations engaged in e-commerce or other digital economic activities as assigned for management (except for amounts payable by taxpayers pursuant to notices issued by local tax authorities in the locality where the land, water, or mineral resources subject to taxation are located, including: non-agricultural land use tax, agricultural land use tax, land rental, water surface rental, land use levy, mineral extraction right fees, water resource exploitation right fees, sea area use fees, and registration fees).
2. Revenues managed by the E-commerce Tax Sub-department: Revenues accruing 100% to the central budget in accordance with tax laws and other relevant legal provisions as assigned, being revenues payable by Foreign Suppliers.

Article 7. Taxpayers directly managed by the Provincial/Municipal Tax Authorities

Provincial/Municipal Tax Authorities shall directly manage taxpayers having business locations within the provincial administrative boundaries (except for taxpayers and revenues managed by the Large Enterprise Tax Sub-department and the E-commerce Tax Sub-department as prescribed in Articles 5 and 6 of these Regulations), based on the following criteria:

1. For enterprises
2. a) State-owned enterprises in which the State holds 100% of the charter capital.
3. b) Other enterprises (including enterprises in which the State holds less than 100% of the charter capital, foreign-invested enterprises, and other enterprises) that satisfy the business scale criteria according to the actual management requirements of each locality.
4. c) Project enterprises or enterprises directly implementing BOT, BTO, BT, BOO, BLT, BTL, and O&M projects (where no project enterprise is established) in accordance with investment laws.
5. d) Enterprises whose principal business activities fall within specific industries or business sectors, such as finance, banking, insurance, securities, real estate, auditing, mining, and other business sectors as required for tax administration by each locality.

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đ) Enterprises established and operating in export processing zones, industrial parks, economic zones, and high-tech parks under the management of central and provincial authorities.

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3. For individuals
4. a) Foreign individuals using humanitarian aid or non-refundable foreign aid to purchase goods and services subject to value-added tax in Vietnam for humanitarian or non-refundable aid purposes.
5. b) Resident individuals earning income from salaries and wages paid by international organizations, embassies, or consulates in Vietnam where such organizations have not withheld tax.
6. c) Resident individuals earning income from salaries and wages paid by organizations or individuals from overseas (where the individual does not work in Vietnam).
7. d) Foreign experts implementing ODA projects or foreign non-governmental aid programs and projects that are exempt from Personal Income Tax.

đ) Vietnamese individuals working for representative offices of United Nations system organizations in Vietnam who are exempt from Personal Income Tax.

1. e) Independent practitioners holding practicing licences or practising certificates as prescribed by law; high-income individuals; and foreign individuals whose income is paid by enterprises or organizations directly managed by the Provincial/Municipal Tax Authorities and who submit their initial tax registration dossiers through the income-paying organizations.

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Article 8. Taxpayers directly managed by the Local Tax Offices

Local Tax Offices shall directly manage taxpayers having business locations within the commune-level administrative areas under their jurisdiction (except for taxpayers managed by the Large Enterprise Tax Sub-department, the E-commerce Tax Sub-department, and the Provincial/Municipal Tax Authorities as prescribed in Articles 5, 6, and 7 of these Regulations).