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RESOLUTION NO. 66.16/2026/NQ-CP ON CUTTING AND SIMPLIFYING ADMINISTRATIVE PROCEDURES AND REGULATIONS RELATED TO PRODUCTION AND BUSINESS ACTIVITIES

On April 07, 2026, the Government issued Resolution No. 66.16/2026/NQ-CP, effective from April 15, 2026 until the end of February 28, 2027 (or terminating earlier upon the availability of a replacement document issued by a competent state authority).

Accordingly, in order to simplify administrative procedures in the field of taxation, the Resolution has:

  • Adjusted the personal income tax (PIT) declaration period for income from wages and remunerations from monthly declaration to quarterly declaration starting from the April 2026 tax period.
  • Configured electronic tax declaration systems to only allow the submission of declarations on a quarterly basis for forms including:
    • Form No. 02/KK-TNCN: Applicable to individuals declaring directly.
    • Form No. 05/KK-TNCN: Applicable to income-paying organizations and individuals.
  • In cases where the monthly tax declaration for April 2026 has already been submitted and accepted into the system, the Tax Authority will issue a separate notice to guide taxpayers on making appropriate adjustments or handling.