{"id":7215,"date":"2026-01-13T20:06:44","date_gmt":"2026-01-14T03:06:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7215"},"modified":"2026-01-14T18:45:09","modified_gmt":"2026-01-15T01:45:09","slug":"cong-van-so-63-ve-ke-khai-thue-tncn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-63-ve-ke-khai-thue-tncn\/","title":{"rendered":"Responsibilities of businesses in declaring and settling personal income tax."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Official document 63\/CT-CS from the Tax Department clarifies the declaration of personal income tax (PIT) on salaries and wages that are exempt from tax according to Resolution 136\/2024\/QH15, including cases where tax declaration is not required but final tax settlement is still necessary.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With the upcoming personal income tax (PIT) settlement period, many organizations and individuals are confused by the regulations. There are cases where, even without tax liability (no monthly\/quarterly tax declaration required), an annual tax settlement is still mandatory. Let&#039;s update ourselves on the latest guidance from the Tax authorities to avoid unnecessary legal errors.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Diem_moi_ve_nghia_vu_thue_TNCN_theo_Cong_van_63CT-CS\" >New points regarding personal income tax obligations according to Official Letter 63\/CT-CS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Truong_hop_nao_khong_phai_nop_ho_so_khai_thue_dinh_ky\" >In which cases is it not necessary to file periodic tax returns?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Tai_sao_khong_khai_thue_van_phai_%E2%80%9Cbat_buoc%E2%80%9D_quyet_toan\" >Why is it &quot;mandatory&quot; to file a tax return even if you don&#039;t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Trach_nhiem_cua_nguoi_nop_thue_trong_nam_2026\" >Taxpayer responsibilities in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Loi_khuyen_cho_ke_toan_va_nguoi_lao_dong\" >Advice for accountants and employees<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_ve_nghia_vu_thue_TNCN_theo_Cong_van_63CT-CS\"><\/span><b>New points regarding personal income tax obligations according to Official Letter 63\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Official Letter No. 63\/CT-CS issued on January 7, 2026, by the Tax Department, the fulfillment of tax obligations regarding tax-exempt salaries and wages (according to Resolution 136\/2024\/QH15) has been clarified.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This regulation highlights the difference between &quot;Regular tax filing&quot; and &quot;Annual tax settlement.&quot; This is especially important for businesses with tax-exempt personnel or those that do not meet tax thresholds.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_khong_phai_nop_ho_so_khai_thue_dinh_ky\"><\/span><b>In which cases is it not necessary to file periodic tax returns?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Clause 3, Article 7 of Decree 126\/2020\/ND-CP (amended by Decree 91\/2022\/ND-CP), the following entities are not required to submit monthly\/quarterly tax returns:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals whose income is exempt from tax: According to the regulations of the law on personal income tax (except for cases of inheritance, gifts of real estate or transfer of real estate).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizations and individuals paying income without withholding: If, during the month or quarter, a business pays salaries but no employees are subject to personal income tax withholding, the business does not need to file a tax return for that month\/quarter.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The taxpayer only engages in business activities that are exempt from tax.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_khong_khai_thue_van_phai_%E2%80%9Cbat_buoc%E2%80%9D_quyet_toan\"><\/span><b>Why is it &quot;mandatory&quot; to file a tax return even if you don&#039;t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most misleading information. Based on Point d.1, Clause 6, Article 8 of Decree 126\/2020\/ND-CP, the regulations on personal income tax finalization are as follows:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&quot;Organizations and individuals paying income from salaries and wages are responsible for filing tax returns and settling tax on behalf of authorized individuals, regardless of whether tax deductions have been made or not.&quot;<\/span><\/p>\n<p><b>Source: <\/b><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Point d.1, Clause 6, Article 8 of Decree 126\/2020\/ND-CP<\/span><\/a><\/p><\/blockquote>\n<p><b>Detailed analysis:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For businesses (organizations paying income): Even if all your employees earn less than the personal allowance threshold during the year (no tax deductions are made), the business must still file an annual personal income tax return to report the total income paid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For individuals: If an individual authorizes a business to settle their tax obligations on their behalf, the business must fully fulfill this responsibility.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The only exception to tax settlement is when an organization or individual does not generate any income payments throughout the entire tax year.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_nguoi_nop_thue_trong_nam_2026\"><\/span><b>Taxpayer responsibilities in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the Law on Tax Administration No. 38\/2019\/QH14 (recently supplemented by Law No. 56\/2024\/QH15), taxpayers should note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accuracy: We are fully responsible before the law for the truthfulness of the information provided.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document archiving: All invoices and documents related to transactions that generate tax obligations must be fully recorded and kept.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coordinate with tax authorities: Provide documentation promptly when requested for inspections or guidance from the management agency.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_ke_toan_va_nguoi_lao_dong\"><\/span><b>Advice for accountants and employees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To ensure a smooth tax settlement process and avoid administrative penalties due to late payments or incorrect information, the accounting department and individual employees should pay attention to the following key issues:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review payment data: Even if no one has filed taxes, prepare income statements 05-1\/BK-TNCN, 05-2\/BK-TNCN, and 05-3\/BK-TNCN in advance for the annual tax settlement period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Settlement deadline: Don&#039;t forget the deadline for submitting your 2025 personal income tax return (to be done at the beginning of 2026) to avoid penalties for late filing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Utilize supporting tools: Take advantage of applications such as eTax Mobile or the latest version of the tax declaration support software (HTKK) to update the forms.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">&quot;Tax finalization is mandatory even without filing a tax return&quot; is a requirement, not an option. Misinterpretation can lead to penalties for incomplete filing, even if no tax liability arises. Proactively reviewing your obligations according to Circular 63\/CT-CS will help ensure a safe and lawful personal income tax finalization in 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unsure if your tax return documents comply with regulations? Contact the MAN \u2013 Master Accountant Network tax consulting team for a review of your personal income tax return, minimizing risks and saving time dealing with tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/luu-y-ve-trach-nhiem-cua-doanh-nghiep-trong-ke-khai-quyet-toan-thue-tncn--vbpl140621.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Vietnamese Law<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 Master Accountant Network Editorial Team<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 63\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf l\u00e0m r\u00f5 vi\u1ec7c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft 136\/2024\/QH15, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i khai thu\u1ebf nh\u01b0ng v\u1eabn ph\u1ea3i quy\u1ebft to\u00e1n. Trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eafp [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7215"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7215\/revisions"}],"predecessor-version":[{"id":7233,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7215\/revisions\/7233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7216"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}