QUARTERLY PIT FILING FOR EMPLOYMENT INCOME APPLIES FROM APRIL 2026

Deloitte Vietnam would like to update members of HKBAV on a recent change to Personal Income Tax (“PIT”) filing procedures, which applies from April 2026 onwards.

Regulatory updates

On 7 April 2026, the Government issued Resolution No. 66.16/2026/NQ-CP, setting out its direction to reduce and simplify administrative procedures and regulations affecting business activities. The Resolution took effect on 15 April 2026.

Following this, the Ministry of Finance issued Decision No. 1109/QD-BTC on 8 May 2026, announcing the amended, supplemented and abolished administrative procedures in the tax and customs sectors. This Decision took effect from its signing date.

Under the revised administrative procedure for PIT on employment income, organizations and individuals paying employment income and withholding PIT are now required to file PIT returns on a quarterly basis. The quarterly filing deadline is the last day of the first month of the following quarter.

For Quarter 2 of 2026, covering April to June 2026, the statutory deadline for PIT filing and payment is therefore 31 July 2026. This is in line with Article 44.1(b) and Article 55.1 of the Law on Tax Administration No. 38/2019/QH14, under which quarterly tax returns are due by the last day of the first month of the following quarter, and the tax payment deadline is generally the same as the filing deadline.

Deloitte observations and practical approach

Following this change, the Vietnamese tax filing system has removed the monthly PIT return submission function for employment income.

In practice, this has created a transitional issue. Some taxpayers managed to submit their April 2026 PIT return before the system was updated. Others were no longer able to submit the April return after the monthly filing function was removed.

Based on our recent discussions with various local Tax Authorities, Deloitte Vietnam understands that the Tax Authorities are adopting a broadly consistent practical approach during the transition from monthly to quarterly PIT filing.

The current treatment observed is as follows:

Scenario 1: April 2026 PIT return has not been submitted

• No separate April 2026 PIT return is expected to be required.
• Instead, the April 2026 PIT liabilities should be included in the Quarter 2/2026 PIT return, covering April to June 2026.
• The statutory deadline for Quarter 2/2026 PIT filing and payment is 31 July 2026.

Scenario 2: April 2026 PIT return has already been submitted successfully

• The company is still expected to include the April 2026 PIT liabilities, together with May and June 2026, in the Quarter 2/2026 PIT return.
• Based on our discussions with the Tax Authorities, the authorities are currently considering how to handle taxpayers that have already submitted and/or paid the April 2026 PIT liabilities.
• Further official guidance is expected in due course to address possible duplicate filing or duplicate payment issues during this transition period.

Recommended actions

Companies should continue to monitor further guidance from the Tax Authorities.

In the meantime, companies should review their payroll tax position for April to June 2026 and maintain supporting records for any April 2026 PIT return or payment that has already been submitted.

Deloitte Vietnam will continue to monitor this matter closely and provide further updates when additional guidance becomes available.

Contact us
Nguyen Thi Dan Thanh
Director, Global Employer Services
Tel: + 84 28 710 14367
Email: thanhnguyen@deloitte.com