VI Do I need to file my personal income tax return after only 6 months of work? In what cases do individuals have to self-file their personal income tax return? What is the penalty for late filing of personal income tax returns according to current law? Let’s find out more with Pham Consult!
Do I need to file my personal income tax return after only 6 months of work?
According to Clause d2, Point d, Section 6, Article 8 of Decree 126/2020/ND-CP, the regulations on tax finalization are as follows:
Types of taxes declared monthly, quarterly, annually, on each occasion of tax liability arising, and final tax declarations
- Types of taxes and revenues declared for annual finalization and finalization up to the time of dissolution, bankruptcy, cessation of operations, termination of contracts, or reorganization of the enterprise. In the case of conversion of the type of enterprise (excluding privatized state-owned enterprises) where the converted enterprise inherits all tax obligations of the converted enterprise, it is not required to declare final tax up to the time of the decision on the enterprise conversion; the enterprise declares final tax at the end of the year. Specifically as follows:
- d) Personal income tax for organizations and individuals paying taxable income from salaries and wages; individuals with income from salaries and wages who authorize the organization or individual paying the income to finalize their tax; Individuals with income from salaries and wages directly settle their tax with the tax authorities. Specifically as follows:
d.2) Resident individuals with income from salaries and wages authorize the organization or individual paying the income to settle their tax, specifically as follows:
Individuals with income from salaries and wages who have signed a labor contract of 3 months or more at one place and are actually working there at the time the organization or individual paying the income settles the tax, even if they have not worked for a full 12 months in the year. In the case where the individual is an employee transferred from the old organization to a new organization as stipulated in point d.1 of this section, the individual may authorize the new organization to settle the tax.
Individuals with income from salaries and wages who have signed a labor contract of 3 months or more at one place and are actually working there at the time the organization or individual paying the income settles the tax, even if they have not worked for a full 12 months in the year; Simultaneously, having an average monthly income from other sources during the year not exceeding 10 million VND and having already had 10% personal income tax deducted, unless a tax settlement is required for this income.
Accordingly, employees who do not work a full year (not working 12 months in the year) must still settle their personal income tax according to regulations.
Thus, employees who have only worked for 6 months must settle their personal income tax.
In what cases must individuals self-settle their personal income tax?
Based on clause d.3, point d, paragraph 6, Article 8 of Decree 126/2020/ND-CP, individuals must self-settle their personal income tax in the following cases:
– Having additional tax payable or having overpaid tax for which a refund or offset against the next tax declaration period is requested, except for the following cases:
+ Having additional tax payable after settlement for each year of 50,000 VND or less;
+ Individuals whose tax payable is less than the amount of tax already paid provisionally, without requesting a refund or offset against the next tax period;
Individuals with income from salaries and wages under a labor contract of 3 months or more at one unit, and also with incidental income from other sources averaging no more than 10 million VND per month during the year, and who have already had 10% personal income tax deducted, are not required to file a tax return for this income unless requested;
Individuals whose employers purchase life insurance (excluding voluntary retirement insurance) or other non-mandatory insurance with accumulated premiums, and who have already had 10% personal income tax deducted on the corresponding premium amount purchased or contributed by the employer for the employee, are not required to file a personal income tax return for this income.
– Individuals present in Vietnam for less than 183 days in the first calendar year, but for 183 or more days in 12 consecutive months from the first day of arrival in Vietnam.
– Foreign individuals whose employment contracts in Vietnam end must file their tax return with the tax authorities before leaving the country. Individuals must authorize the income-paying organization or another organization/individual to file their tax return if they have not yet completed the tax settlement procedures with the tax authorities.
– Resident individuals must file their tax return directly with the tax authorities and cannot authorize the income-paying organization/individual to file their tax return on their behalf if they have income from salaries and wages and are eligible for tax reduction due to natural disasters, fires, accidents, or serious illnesses affecting their ability to pay taxes.
What is the penalty for late filing of personal income tax returns?
The penalties for late filing of personal income tax returns in 2026 are stipulated in Article 13 of Decree 125/2020/ND-CP, amended by Clause 10, Article 1 of Decree 310/2025/ND-CP, as follows:
– A warning penalty for filing tax returns more than 1 to 5 days after the deadline, provided there are mitigating circumstances.
– A fine of VND 2,000,000 to VND 5,000,000 for filing tax returns more than 1 to 30 days after the deadline, except for cases specified in Clause 1, Article 13 of Decree 125/2020/ND-CP.
– A fine of VND 5,000,000 to VND 8,000,000 for filing tax returns more than 31 to 60 days after the deadline.
– A fine of VND 8,000,000 to VND 15,000,000 will be imposed for any of the following acts:
+ Submitting tax declaration documents more than 61 days after the prescribed deadline;
+ Submitting tax declaration documents more than 91 days after the prescribed deadline but without incurring any tax liability;
+ Failing to submit tax declaration documents but without incurring any tax liability;
+ Failing to submit the required appendices on tax management for enterprises with related-party transactions along with the corporate income tax final settlement documents.
– A fine of VND 15,000,000 to VND 25,000,000 shall be imposed for the act of submitting tax declarations more than 90 days after the deadline for submitting tax declarations, when there is tax payable and the taxpayer has paid the full amount of tax and late payment penalties to the state budget before the tax authority announces a tax audit decision, or before another competent authority announces an inspection or audit decision, or before the tax authority draws up a record of the act of late submission of tax declarations.
If the penalty amount under this clause is greater than the tax amount due as stated in the tax return, the maximum penalty in this case shall be equal to the tax amount due as stated in the tax return or the total tax amount due as stated in the tax returns under the provisions of point b, clause 3, Article 5 of this Decree, but not lower than the average of the penalty range stipulated in clause 4, Article 13 of Decree 125/2020/ND-CP.
– Remedial measures:
+ Compulsory payment of the full amount of late payment penalties to the state budget for violations of the provisions of clauses 1, 2, 3 and 4, Article 13 of Decree 125/2020/ND-CP in cases where the taxpayer’s late submission of the tax return leads to late payment of the tax;
+ Mandatory submission of tax returns and accompanying appendices for acts specified in points c and d, clause 4, Article 13 of Decree 125/2020/ND-CP.
