The tax authority has issued an important notice regarding personal income tax (PIT) filings, emphasizing recent changes designed to ease the process for taxpayers. In an effort to streamline procedures, the government has enacted Resolution No. 66.16/2026/NQ-CP, which aims to reduce and simplify administrative tasks related to production and business activities.

According to the Hanoi Tax Department, several noteworthy adjustments have been made to the administrative procedures for personal income tax filings, particularly concerning tax declaration, processing times, and the documentation required for tax registration. Starting from April 15, 2026, taxpayers will be required to file PIT declarations from salaries and wages quarterly, using forms 02/KK-TNCN and 05/KK-TNCN as specified in Circular No. 80/2021/TT-BTC. Furthermore, electronic tax applications will no longer accept monthly declarations from May 19, 2026.

Another significant change pertains to the processing time for tax declarations related to inheritances and gifts, excluding real estate. Under the new regulations, these filings will be processed within three working days from the date the taxpayer submits them to the tax authority or from when the documents are received through the one-stop shop mechanism. This marks a reduction from the previous five-day processing period.

For first-time tax registration of individuals or dependents, the new rules eliminate the need for form 07/XN-NPT-TNCN and reduce the documentation required to prove dependents, such as identity cards or birth certificates. Additionally, the declaration of individuals requiring direct care and the supporting documents for dependents will now be integrated into a single administrative procedure.

The Hanoi Tax Department has indicated that these changes will benefit both taxpayers and the tax authority. Taxpayers will experience a reduction in the number of administrative procedures and required documentation, ultimately saving time and costs. For the tax authority, simplifying procedures enhances the efficiency of administrative processing, promotes digital transformation, and improves data sharing and reuse among government agencies.