Personal Income Tax Finalization Dossier 2025 and Filing Deadline

According to the guidance of the Ho Chi Minh City Tax Department in Official Letter No. 2015/CTTPHCM-TTHT dated February 27, 2025, the dossier and deadline for personal income tax (PIT) finalization in 2025 are specifically regulated as follows:

1. Personal Income Tax Finalization Dossier 2025

For individuals finalizing directly with the tax authority

Taxpayers need to prepare a PIT finalization dossier including:

• PIT finalization declaration form No. 02/QTT-TNCN (under Circular 80/2021/TT-BTC).

• Appendix on dependents’ family deduction form No. 02-1/BK-QTT-TNCN.

• Copies of documents proving the tax already withheld, prepaid during the year, or paid abroad (if any).

• In case the income-paying organization has ceased operation, the tax authority will rely on the tax database to process the finalization dossier without requiring a tax withholding certificate.

• For electronic withholding certificates, taxpayers may use printed versions converted from the original electronic certificates.

• Copies of tax withholding certificates or bank documents proving taxes paid abroad (if the foreign tax authority does not issue tax payment confirmation).

• Copies of invoices and documents proving contributions to charity funds, humanitarian funds, or study promotion funds (if any).

• Supporting documents proving income received from international organizations, embassies, consulates, or income from abroad.

• Dependent registration documents (if claiming deductions for dependents who have not yet been registered).

For organizations and individuals paying income

The PIT finalization dossier includes:

• PIT finalization declaration form No. 05/QTT-TNCN.

• Appendix detailing individuals subject to progressive tax rates (form No. 05-1/BK-QTT-TNCN).

• Appendix detailing individuals subject to flat tax rates (form No. 05-2/BK-QTT-TNCN).

• Appendix detailing dependents eligible for family deduction (form No. 05-3/BK-QTT-TNCN).

For individuals authorizing organizations to finalize tax on their behalf

Individuals must prepare a PIT authorization letter according to form No. 08/UQ-QTT-TNCN.

2. Deadline for Filing PIT Finalization Dossier in 2025

According to Clause 2, Article 44 of the Law on Tax Administration 2019, the deadline for filing PIT finalization dossiers is as follows:

• For organizations and income payers: no later than March 31, 2025 (Monday).

• For individuals directly finalizing with the tax authority: no later than April 30, 2025.

However, since April 30 and May 1 are public holidays, the deadline for PIT finalization for the 2024 tax year (filed in 2025) will be extended to May 5, 2025 (Monday).

In summary: Taxpayers must prepare a full PIT finalization dossier for 2025 as required. The filing deadline is May 5, 2025 for individuals directly finalizing, and March 31, 2025 for organizations and income payers.