The Official Letter 828/TCT-KK in 2025 implements the provision of information on personal income tax paid on behalf of individuals issued by the General Department of Taxation.
MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 828/TCT-KK
Re: Implementation of providing information on personal income tax paid on behalf of individuals
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- Tax Departments of centrally governed provinces/cities;
- Large Enterprise Tax Department.
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As part of the implementation of the Tax System Reform Strategy by 2030 concerning personal income tax (PIT), the General Department of Taxation aims to simplify PIT finalization for both taxpayers and tax authorities, prevent tax evasion, and support taxpayers in tax-related procedures. This initiative also seeks to reduce errors in tracking tax obligations, enhance transparency in PIT finalization, and automate tax settlement and refund processes. Additionally, this effort aligns with the tax sector’s digital transformation mission to improve tax administration efficiency. The General Department of Taxation implements the following:
Based on Clause 7, Article 17, and Clauses 1 and 2, Article 19 of the Tax Administration Law No. 38/2019/QH14, the General Department of Taxation requires enterprises, organizations, and individuals (hereinafter referred to as "income-paying organizations") to provide information on PIT paid on behalf of individual employees when remitting deducted PIT amounts to the state budget. Specific details include:
1. Scope and Applicable Subjects
Income-paying organizations that remit PIT on behalf of individuals receiving income from salaries and wages.
2. Collected Information
The amount of PIT paid on behalf of each individual based on PIT payment receipts, including:
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General information on the tax payment receipt;
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Detailed information of each individual for whom tax was withheld and paid, including Tax Identification Number (TIN), taxpayer name, withheld tax amount, paid tax amount, and any excess tax carried forward from the previous period (if applicable).
3. Information Collection Method
Income-paying organizations must submit the required information to the tax authority where they file tax returns through the General Department of Taxation’s electronic portal.
The General Department of Taxation has upgraded its IT applications to support the preparation and submission of such information, including the Tax Declaration Support Application (HTKK). This application allows income-paying organizations to generate and export a detailed XML file listing PIT paid on behalf of each individual, which must be submitted via the General Department of Taxation’s electronic portal immediately after tax payment.
4. Implementation Timeline
The General Department of Taxation has already upgraded its IT applications to support income-paying organizations in submitting the required information. (The upgrade details and user instructions are attached).
5. Implementation Organization
5.1. Responsibilities of Tax Departments
Tax Department Directors must establish a Steering Committee and an Implementation Team at the Tax Department/Tax Sub-Department to:
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Conduct communication, guidance, and notification campaigns to inform income-paying organizations about the obligation to provide detailed PIT withholding and payment information for employees.
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Monitor and encourage compliance by assigning officers to regularly check the submission status via the TMS system and follow up with organizations that have not yet submitted or have provided incomplete or incorrect information.
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Address arising issues in a timely manner and report to the General Department of Taxation for support when necessary.
5.2. Data Access, Usage, and Security
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Tax authorities are responsible for approving and assigning access rights to officials for retrieving and utilizing PIT information submitted by income-paying organizations.
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Authorized tax officials must manage their personal accounts, maintain taxpayer data confidentiality as per the Tax Administration Law, and use the PIT data solely for tax administration purposes.
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The upgraded tax management system will incorporate functions to utilize detailed PIT payment data for tax administration processes.
6. Support and Contact Information
For any issues during implementation, tax authorities should contact the General Department of Taxation for assistance:
The General Department of Taxation notifies all relevant units for awareness and implementation.
Recipients:
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As above;
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Comrade Mai Xuân Thành, General Director (for reporting);
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Comrades Deputy General Directors (for coordination and direction);
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Departments/Units: IT, Taxpayer Support, Large Enterprises, Legal Affairs, Policy, Risk Management, Tax Inspection, Internal Audit;
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Archived: Office, Tax Declaration.
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ON BEHALF OF THE GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR
Mai Sơn
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