However, taxpayers need to proactively file early, avoiding a backlog of documents close to the deadline to prevent overload and ensure their rights are protected. A reporter from the Hanoi Press and Broadcasting Agency interviewed Deputy Head of Hanoi Tax Department Tran Quang Hung about this issue.
Tran Quang Hung, Deputy Head of Hanoi City Tax Department.
- Could you provide information regarding the personal income tax settlement for 2025?
- On March 4, 2026, the Tax Department ( Ministry of Finance ) issued Official Letter No. 1296/CT-NVT guiding the settlement of personal income tax on income from salaries and wages. Accordingly, the family allowance deduction for the 2025 tax year is determined in Resolution No. 954/2020/UBTVQH14 of the Standing Committee of the National Assembly. The deduction for taxpayers is VND 11 million/month (VND 132 million/year); the deduction for each dependent is VND 4.4 million/month. From the 2026 tax year (January 1, 2026), the family allowance deduction will be adjusted according to Resolution No. 110/2025/UBTVQH15 of the Standing Committee of the National Assembly. The deduction for taxpayers is VND 15.5 million/month (equivalent to VND 186 million/year); The deduction for each dependent is VND 6.2 million/month. Individuals with income from salaries and wages must directly settle their taxes with the tax authorities, with the deadline being April 30, 2026.
However, since this deadline coincides with a public holiday, according to regulations, the deadline for submitting documents has been moved to the next working day, May 4, 2026 (Monday). The final deadline for tax settlement for organizations is March 31, 2026.
- What is the estimated number of individuals subject to tax settlement in Hanoi City in 2025, sir?
Transactions at the "one-stop" service department of Hanoi City Tax.
- This year's tax filing season in Hanoi is expected to see approximately 300,000 personal income tax returns processed, a 14% increase compared to last year. The main reason for this is the restructuring and streamlining of organizational structures within businesses, leading to an increase in the number of individuals filing their own tax returns.
- During the peak tax settlement period, what forms of support does the Hanoi City Tax Department provide to help taxpayers complete the procedures quickly and avoid overload at the end of the month?
- To facilitate taxpayers, the Hanoi City Tax Department is implementing the program "Accompanying Taxpayers in Completing Tax Returns for 2025" from March 16th to May 5th, 2026. Phase 1 (from March 16th to March 31st, 2026) focuses on supporting businesses and organizations in completing corporate income tax and personal income tax returns. Phase 2 (from April 1st to May 5th, 2026) will support individuals in directly completing their tax returns with the tax authorities.
During this period, the tax authorities deployed enhanced support units at the Hanoi City Tax Office (G23-24 Nguyen Hong Street) and the headquarters of 25 local tax offices to guide and answer taxpayers' questions; they also provided guidance on using eTax Mobile and the Public Service Portal; assisted with tax declarations, issued electronic transaction accounts, and answered tax policy questions. A highlight was the tax authorities' proactive efforts in promoting multi-platform communication, making it easier for taxpayers to access information. Simultaneously, they developed detailed guidance documents, open letters, and online support tools.
- What happens if a taxpayer submits their application after the deadline? How will the tax refund procedure be carried out, and how long will it take to process?
- In cases where taxpayers are late in submitting tax returns, they will be subject to administrative penalties in accordance with Government Decree No. 125/2020/ND-CP dated October 19, 2020, regulating administrative penalties for tax and invoice violations, and Government Decree No. 310/2025/ND-CP dated December 2, 2025, amending and supplementing some articles of Decree No. 125/2020/ND-CP.
However, please note that late submission of personal income tax refund applications is not subject to administrative penalties. Therefore, taxpayers can submit their refund applications at appropriate times of the year, avoiding peak periods (April, May) to ensure prompt and timely processing and avoid system overload. If taxpayers have overpaid taxes in 2025, they can declare and submit their personal income tax refund applications through the Public Administration Procedures Portal https://dichvucong.gdt.gov.vn/ or via the eTax Mobile application.
The processing time for personal income tax refund applications eligible for early refund is no later than 6 working days from the date the tax authority notifies the applicant of acceptance. For applications eligible for automatic refund, the processing time for automatic personal income tax refund is 3 working days from the date of notification of receipt of the refund request, shortening the processing time by 50% compared to before.
- So, what advice do you have for taxpayers during this year's tax filing season?
- Individuals directly filing their tax returns must complete them no later than May 4, 2026 (due to a holiday, the deadline has been extended). Avoid submitting close to the deadline to prevent system overload. Taxpayers should carefully review their income, tax identification number, dependents, and deductions to minimize errors and avoid multiple adjustments. It is recommended to use eTax Mobile or the tax authority's public service portal for filing, submitting documents, and tracking progress, saving time and reducing travel.
Thank you very much, sir!
Source: https://hanoimoi.vn/quyet-toan-thue-thu-nhap-ca-nhan-2025-tranh-don-ho-so-vao-sat-ngay-het-han-740566.html
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