VietnamWho files the annual PIT finalization?
In plain termsPersonal income tax (PIT) finalization is not “whoever remembers.” NĐ 253 splits the employer’s payroll duty from the resident’s yearly duty, then lists when you may authorize the company — and when you cannot.
Start here — three checks
- Payer always runs payroll finalization.
yes
Source NĐ 253/2026/NĐ-CP Điều 51 khoản 1
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Authorization is narrow. One employment source, contract ≥ , still working there.
3 months
Source NĐ 253/2026/NĐ-CP Điều 51 khoản 2 điểm a
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Leaving Vietnam is a hard date. Foreign residents ending work finalize before exit ().
yes
Source NĐ 253/2026/NĐ-CP Điều 50 khoản 3 điểm c
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Who is the actor?
| Situation | Who files | If you guess wrong |
|---|---|---|
| Company payroll, you still work there, one labour contract ≥3 months | You may authorize the payer (Điều 51.2). | Silence is not authorization. Ask HR to confirm the mandate. |
| Second salary source, or you already left that employer | Authorization usually fails. Resident salary still finalizes (yesSource NĐ 253/2026/NĐ-CP Điều 51 khoản 1 Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | Two payers, nobody owns the year. |
| You want extra medical/education/charity deductions | Self-file. Authorization closed (yesSource NĐ 253/2026/NĐ-CP Điều 51 khoản 3 Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | HR files a clean year; your deduction never appears. |
| Foreign resident, contract ending, airport next month | Finalize or authorize before exit. | Exit with an open PIT year. |
Common wrong movesFinalization is not a January rumour.
- Assuming “the company always does it” after you already resigned.
- Authorizing HR and then claiming hospital bills on the side.
- Leaving Vietnam first and treating PIT as a later email.
If HR says they will handle itGet the mandate on paper.
- Confirm you still meet the one-source / still-working test.
- If you have a second income stream, plan a self-file instead.
- If you are exiting, put the pre-exit finalization on the same checklist as the permit return.
Evidence and sources5 dated facts for Who files Vietnam annual PIT finalization
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Income-paying organisation must run PIT finalization for its payrollNĐ 253/2026/NĐ-CP Điều 51 khoản 1checked Aug 2026
yes
Source NĐ 253/2026/NĐ-CP Điều 51 khoản 1
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Resident with salary/wage income finalizes yearly unless a listed exception appliesNĐ 253/2026/NĐ-CP Điều 51 khoản 1checked Aug 2026
yes
Source NĐ 253/2026/NĐ-CP Điều 51 khoản 1
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- May authorize the payer if only one employment source under a labour contract of at least this many months and still working there at finalizationNĐ 253/2026/NĐ-CP Điều 51 khoản 2 điểm achecked Aug 2026
3 months
Source NĐ 253/2026/NĐ-CP Điều 51 khoản 2 điểm a
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Cannot authorize the company if claiming disaster/illness tax reduction or Điều 49 extra deductionsNĐ 253/2026/NĐ-CP Điều 51 khoản 3checked Aug 2026
yes
Source NĐ 253/2026/NĐ-CP Điều 51 khoản 3
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Foreign tax resident ending a Vietnam work contract must finalize PIT (or authorize someone) before exitNĐ 253/2026/NĐ-CP Điều 50 khoản 3 điểm cchecked Aug 2026
yes
Source NĐ 253/2026/NĐ-CP Điều 50 khoản 3 điểm c
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Does my Vietnam company file my annual PIT finalization for me?
The income-paying organisation must run payroll finalization. A resident employee with salary income also finalizes yearly unless a listed exception applies. You may authorize the company only if you meet Điều 51 khoản 2 (typically one employment source, labour contract ≥3 months, still working there).
When can I not authorize the company?
If you claim disaster/illness tax reduction or extra Điều 49 deductions (medical, education, charity), you must self-file. Authorization is closed.
I am leaving Vietnam. Who files?
A foreign tax resident ending a Vietnam work contract must finalize PIT, or authorize someone, before exit.