{"id":7665,"date":"2026-03-04T01:21:11","date_gmt":"2026-03-04T08:21:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7665"},"modified":"2026-03-04T01:22:08","modified_gmt":"2026-03-04T08:22:08","slug":"ke-khai-thue-tncn-tren-htkk","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/","title":{"rendered":"Instructions for filing personal income tax returns on the latest HTKK software."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In the context of the digital economy and the groundbreaking changes to the amended Personal Income Tax Law of 2026, mastering the process of declaring personal income tax on the Tax Declaration Support Software (HTKK) has become more important than ever for all accountants. With the new family allowance deductions approved by the National Assembly, the indicators on the Tax Declaration Support Software (HTKK) have also been adjusted accordingly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article was prepared in consultation with senior tax and accounting experts to help you file your tax returns accurately and avoid unnecessary administrative penalties.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/ke-khai-thue-tncn-tren-htkk\/#Tong_quan_thay_doi_chinh_sach_thue_TNCN\" >Overview of changes in personal income tax policy.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\" >Should personal income tax returns be filed monthly or quarterly?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_thang\" >Monthly declaration<\/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\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_quy\" >Quarterly declaration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\" >Instructions for filing personal income tax returns quarterly on the HTKK system.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_HTKK\" >Step 1 \u2013 Log in to HTKK\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\" >Step 2 \u2013 Select the quarterly personal income tax deduction form.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\" >Step 3 \u2013 Select quarterly filing period<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Ke_khai_chi_tiet_cac_chi_tieu_tren_to_khai_thue_TNCN_theo_quy\" >Step 4 \u2013 Fill in the details of the items on the quarterly personal income tax return.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\" >Step 5 \u2013 Save the declaration and export the XML file<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\" >Step 6 \u2013 Log in to the online tax website to submit your tax return.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\" >Prepare a supplementary personal income tax return using the HTKK system.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\" >Step 1 \u2013 Log in and select the supplementary personal income tax filing period.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\" >Step 2 \u2013 Correct the erroneous entries on the supplementary declaration form.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\" >Step 3: Enter the information into supplementary declaration form 01\/KHBS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\" >Step 4 \u2013 Fill in the explanatory information in Appendix 01-1\/KHBS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\" >Step 5 \u2013 Export the XML file and submit the personal income tax return.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\" >Deadline for submitting tax returns when filing personal income tax returns on HTKK software.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#Thoi_han_nop_tien_thue_TNCN\" >Deadline for paying personal income tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-tncn-tren-htkk\/#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=\"Tong_quan_thay_doi_chinh_sach_thue_TNCN\"><\/span><b>Overview of changes in personal income tax policy.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before delving into the instructions for filing personal income tax returns on the HTKK system, we need to review the core changes that will take effect from the 2026 tax year:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Personal allowance deductions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For the taxpayer themselves: Increased to VND 15.5 million\/month (instead of VND 11 million as in the previous period).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For each dependent: Increase to VND 6.2 million\/month (instead of VND 4.4 million).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The progressive tax system involves slight adjustments to the spacing between tax brackets to reduce the burden on middle-income workers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Data requirements: The General Department of Taxation has begun fully implementing personal identification numbers as tax identification numbers, requiring extremely accurate input data on the HTKK system.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\"><\/span><b>Should personal income tax returns be filed monthly or quarterly?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Whether a business files its personal income tax return monthly or quarterly depends on the value-added tax (VAT) filing period it is currently applying.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the provisions of Articles 8 and 9 of Decree 126\/2020\/ND-CP, the principle for determining the declaration period is implemented as follows:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_thang\"><\/span><b>Monthly declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses must file personal income tax returns monthly if they are eligible to file VAT returns monthly. If a business does not meet the conditions for quarterly VAT filing, it is automatically required to file personal income tax returns monthly.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_quy\"><\/span><b>Quarterly declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses are allowed to file personal income tax returns quarterly if they meet the conditions for quarterly VAT filing, meaning their total revenue in the preceding year was 50 billion VND or less. Additionally, businesses have the right to choose the quarterly filing method, but must determine and apply it from the first quarter in which the tax filing obligation arises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, businesses must proactively determine whether they are required to file monthly or quarterly tax returns based on their revenue and actual conditions. After choosing a filing method, businesses need to maintain that method consistently throughout the calendar year.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\"><\/span><b>Instructions for filing personal income tax returns quarterly on the HTKK system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To be ready to file your tax return, please download and install the latest version of the HTKK software.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here are the detailed instructions on how to fill out the quarterly personal income tax return (Form 05\/KK-TNCN according to Circular 80\/2021\/TT-BTC) using the latest HTKK software:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_HTKK\"><\/span><b>Step 1 \u2013 Log in to HTKK\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Log in to the latest version of the HTKK system using the tax identification number (TIN) of your registered business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\"><\/span><b>Step 2 \u2013 Select the quarterly personal income tax deduction form.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7667\" aria-describedby=\"caption-attachment-7667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN.jpg\" alt=\"Ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7667\" class=\"wp-caption-text\">Select the personal income tax deduction declaration form.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To select the quarterly personal income tax withholding declaration form: Click on &quot;Personal Income Tax&quot;, then select the correct form &quot;05\/KK-TNCN Personal Income Tax Withholding Declaration Form (Circular 80\/2021)&quot;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\"><\/span><b>Step 3 \u2013 Select quarterly filing period<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7668\" aria-describedby=\"caption-attachment-7668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7668\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy.jpg\" alt=\"L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai theo qu\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7668\" class=\"wp-caption-text\">Choose quarterly filing period<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Next, select &quot;Quarterly Filing Period&quot;, click to select the first filing, and then click &quot;Agree&quot;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Ke_khai_chi_tiet_cac_chi_tieu_tren_to_khai_thue_TNCN_theo_quy\"><\/span><b>Step 4 \u2013 Fill in the details of the items on the quarterly personal income tax return.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When preparing the Personal Income Tax Return using form 05\/KK-TNCN, accountants need to pay special attention to the following key indicators to ensure that the declared data is accurate, complete, and in accordance with regulations.<\/span><\/p>\n<figure id=\"attachment_7669\" aria-describedby=\"caption-attachment-7669\" style=\"width: 828px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7669\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK.jpg\" alt=\"C\u00e1ch k\u00ea khai chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai\" width=\"828\" height=\"841\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK.jpg 828w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-295x300.jpg 295w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-768x780.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-12x12.jpg 12w\" sizes=\"auto, (max-width: 828px) 100vw, 828px\" \/><figcaption id=\"caption-attachment-7669\" class=\"wp-caption-text\">How to fill in the details of the items on the declaration form.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Here are the details on how to fill in the fields:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [16] Total number of employees: Is the total number of individuals who generate income from salaries and wages paid by organizations and individuals during the declaration period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [17] Resident individuals with labor contracts: Is the total number of resident individuals who have signed labor contracts for 03 months or more and receive salary and wage income from the paying unit during the period.<\/span><\/li>\n<\/ul>\n<p><b>Note: <\/b><span style=\"font-weight: 400;\">The data at indicator [16] must be greater than or equal to (\u2265) the number recorded at indicator [17].<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [18] Total number of individuals whose tax has been deducted: Determined by formula [18] = [19] + [20]. The declaration support software will automatically calculate and update this indicator.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [19] Resident individuals: Reflects the number of resident individuals whose income from salaries and wages has been subject to personal income tax withholding during the period. The accountant records the number of resident workers for whom the enterprise has withheld tax when paying income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [20] Non-resident individuals: Shows the number of non-resident individuals whose salary and wage income has been tax-deducted by the paying unit during the declaration period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [21] Total taxable income paid to individuals: Determined by formula [21] = [22] + [23]. Data is automatically compiled by the software.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [22] \u2013 Resident individuals: Includes all taxable income from salaries, wages and similar payments made to resident individuals during the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [23] \u2013 Non-resident individuals: Is the total taxable income from salaries, wages and similar payments that the unit has paid to non-resident individuals during the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [26] Total taxable income paid to individuals subject to tax withholding: Determined by formula [26] = [27] + [28]. The software will automatically update the corresponding data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [27] \u2013 Resident individuals: Reflects taxable income from salaries, wages and income of a salary or wage nature paid to resident individuals subject to tax withholding as prescribed in the declaration period.<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The data recorded in indicator [27] must always be less than or equal to (\u2264) the data in indicator [22].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [22] \u2013 Total taxable income: Reflects the total taxable income of all employees during the period, regardless of whether there is any tax payable or not.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [27] \u2013 Total taxable income of individuals subject to tax: Only includes the taxable income of workers subject to personal income tax obligations. Therefore, the value in this indicator cannot be greater than the total taxable income recorded in indicator [22].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [28] \u2013 Non-resident individuals: Shows taxable income from salaries, wages and similar payments that the paying unit has paid to non-resident individuals and are subject to tax withholding in the declaration period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [29] \u2013 Total amount of deducted personal income tax: Determined by the formula: [29] = [30] + [31]<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This information is usually automatically compiled by the software system.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [30] \u2013 Resident individuals: Record the total amount of personal income tax that organizations and individuals paying income have deducted from resident individuals in the period. This is the amount of tax deducted from the income of resident workers in the declared quarter\/month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator [31] \u2013 Non-resident individuals: Reflects the amount of personal income tax withheld from the income of non-resident individuals during the period.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\"><\/span><b>Step 5 \u2013 Save the declaration and export the XML file<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After entering the data into the HTKK declaration form, click &quot;Save,&quot; then select &quot;Export XML&quot; to export the saved file in XML format.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\"><\/span><b>Step 6 \u2013 Log in to the online tax website to submit your tax return.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Log in to the electronic tax website (<\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request<\/span><\/a><span style=\"font-weight: 400;\">Enter your business name and password, then submit it like any other tax return.<\/span><\/p>\n<p><strong>See more:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/\">Detailed instructions on how to fill out the latest personal income tax withholding declaration form.<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\"><\/span><b>Prepare a supplementary personal income tax return using the HTKK system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If, after submitting your quarterly personal income tax withholding return and it is officially accepted, you discover errors that require correction, you should prepare a supplementary tax return. Here are the details on how to prepare it:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\"><\/span><b>Step 1 \u2013 Log in and select the supplementary personal income tax filing period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7670\" aria-describedby=\"caption-attachment-7670\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7670\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung.jpg\" alt=\"\u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn k\u1ef3 khai thu\u1ebf TNCN b\u1ed5 sung\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7670\" class=\"wp-caption-text\">Log in and select the supplementary personal income tax filing period.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Perform the login process as you did the first time, but when you reach the step to select the tax filing period and filing number, select &quot;Add to tax return&quot; and click &quot;Agree&quot;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\"><\/span><b>Step 2 \u2013 Correct the erroneous entries on the supplementary declaration form.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7671\" aria-describedby=\"caption-attachment-7671\" style=\"width: 877px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7671\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb sai s\u00f3t tr\u00ean t\u1edd khai\" width=\"877\" height=\"446\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs.jpg 877w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-300x153.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-768x391.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-18x9.jpg 18w\" sizes=\"auto, (max-width: 877px) 100vw, 877px\" \/><figcaption id=\"caption-attachment-7671\" class=\"wp-caption-text\">Correct the incorrect entries on the declaration form.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The accountant reviews and updates any inaccurate declarations directly on the supplementary declaration form. After completing the adjustments, select the &quot;Save&quot; function to save the information, and the system will automatically compile the data into appendices 01\/KHBS and 01-1\/KHBS as required.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\"><\/span><b>Step 3: Enter the information into supplementary declaration form 01\/KHBS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Carefully check the electronic transaction code of the first accepted personal income tax return, then enter it in the electronic transaction code field.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Items 1, 2, 3, and 4: Calculated automatically by the software.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\"><\/span><b>Step 4 \u2013 Fill in the explanatory information in Appendix 01-1\/KHBS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7672\" aria-describedby=\"caption-attachment-7672\" style=\"width: 1061px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7672\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh.jpg\" alt=\"Ghi th\u00f4ng tin gi\u1ea3i tr\u00ecnh sai s\u00f3t\" width=\"1061\" height=\"373\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh.jpg 1061w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-300x105.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-1024x360.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-768x270.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-18x6.jpg 18w\" sizes=\"auto, (max-width: 1061px) 100vw, 1061px\" \/><figcaption id=\"caption-attachment-7672\" class=\"wp-caption-text\">Record the explanation for the error.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Provide a reason or explanation for each adjusted item.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\"><\/span><b>Step 5 \u2013 Export the XML file and submit the personal income tax return.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After entering all the information, click &quot;Save,&quot; then select &quot;Export&quot; to create an XML file for online submission, just like other tax returns on the website. <\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\"><\/span><b>Deadline for submitting tax returns when filing personal income tax returns on HTKK software.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When filing personal income tax returns on the HTKK system, businesses and individuals paying income should pay special attention to the deadline for submitting documents to avoid administrative penalties for tax violations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the Law on Tax Administration 38\/2019\/QH14 (Article 44), the deadline for submitting tax returns is stipulated as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monthly tax filing: The deadline is no later than the 20th day of the month following the month in which the tax liability arises (for example, the deadline for filing the tax return for February 2026 is no later than March 20, 2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quarterly tax filing: The deadline for filing and paying taxes quarterly is the last day of the first month of the quarter following the quarter in which the tax liability arises. (If the filing date falls on a public holiday, the filing will be done on the next working day after the holiday).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Correctly identifying the filing period (monthly or quarterly) will help ensure accurate personal income tax declarations on the HTKK system and minimize errors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_tien_thue_TNCN\"><\/span><b>Deadline for paying personal income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The deadline for paying personal income tax coincides with the deadline for filing the tax return for the corresponding period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In case of errors requiring supplementary declaration, according to Clause 1, Article 55 of the Tax Administration Law 38\/2019\/QH14, the deadline for paying the tax difference is the deadline for submitting the tax return for the adjusted tax period.<\/span><\/p>\n<p><b>Important notes when filling out the form:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If errors are discovered in the settlement, the paying entity must prepare a supplementary declaration form 05\/KK-TNCN for each month or quarter with errors, and simultaneously make adjustments using the HTKK software.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only organizations and individuals that make payments of salaries and wages are required to file personal income tax returns.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> In cases where no payments are made during the period, a tax return for that month or quarter does not need to be submitted, as stipulated in Decree 126\/2020\/ND-CP and guided by Official Letter 2393\/TCT-DNNCN.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding these deadlines and principles will help businesses file personal income tax returns on the HTKK system correctly, avoiding the risk of late payment penalties or tax arrears.<\/span><\/p>\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;\">Understanding the deadlines for filing tax returns and paying taxes is crucial for ensuring accurate and compliant personal income tax declarations on the HTKK system, minimizing the risk of penalties. Even a few days&#039; delay or incorrect declaration of the tax period can lead to unnecessary fines and late payment penalties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, in addition to closely monitoring the deadlines stipulated in the Tax Administration Law 38\/2019\/QH14, businesses should proactively review payroll and wage data and conduct reconciliation before submitting tax returns on the system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you need assistance with document review, error checking, or detailed advice on the personal income tax declaration and settlement process, please refer to: <a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-quyet-toan-thue\/\">professional tax settlement services<\/a> Contact MAN \u2013 Master Accountant Network immediately for specific guidance, ensuring compliance with the law and optimizing tax costs safely and effectively.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><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>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i n\u0103m 2026, vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft \u0111\u1ed1i v\u1edbi m\u1ecdi k\u1ebf to\u00e1n vi\u00ean. V\u1edbi m\u1ee9c gi\u1ea3m [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7665","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\/7665","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=7665"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7665\/revisions"}],"predecessor-version":[{"id":7674,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7665\/revisions\/7674"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7666"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}