Vietnam Requires Quarterly Salary PIT Declarations From July 1, 2026

1 articles · Updated · english.luatvietnam.vn · Jul 16

Circular 89/2026/TT-BTC took effect on July 1, requiring personal income tax on salaries and wages to be declared quarterly and finalized annually.
Income payers must also complete annual PIT finalization for authorized individuals even if no tax was withheld during the year.
The rule replaces the earlier system under Decree 126/2020, as amended, where monthly PIT filers could shift to quarterly filing only if they also qualified for quarterly VAT declarations.
The change, issued by the Ministry of Finance under the tax administration law and Decree 252/2026, standardizes salary-and-wage PIT filing on a quarterly cycle.

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