IN 2026, CAN INDIVIDUALS WHO HAVE NOT YET BEEN ISSUED A TAX IDENTIFICATION NUMBER (TIN) MAKE A COMMITMENT NOT TO DEDUCT PERSONAL INCOME TAX? WHAT ARE THE CONDITIONS FOR SUCH A COMMITMENT?

According to regulations, individuals who have not yet been issued a TIN are not allowed to make a commitment not to deduct personal income tax. See details of the 2026 personal income tax commitment conditions below. Let’s explore more with Pham Consult!

In 2026, can individuals who have not yet been issued a TIN make a commitment not to deduct personal income tax?

According to regulations, individuals who have not yet been issued a TIN are not allowed to make a commitment not to deduct 10% personal income tax.

Specifically, based on the provisions of point i, clause 1, Article 25 of Circular 111/2013/TT-BTC, the regulations on tax deduction are as follows:

Tax Deduction and Tax Deduction Certificates

1. Tax Deduction
2. i) Tax deduction for certain other cases

Individuals making a commitment as guided in this point must register for tax and have a tax identification number at the time of making the commitment.

According to the above regulations, individuals making a commitment not to deduct personal income tax must register for tax and have a tax identification number at the time of making the commitment. If an individual has not yet been issued a tax identification number, they are not allowed to make a commitment not to deduct personal income tax at that time.

What are the regulations on documents and locations for initial tax registration according to the 2019 Tax Administration Law?

The documents and location for initial tax registration are stipulated in Articles 31 and 32 of the 2019 Tax Administration Law. Specifically as follows:

Regarding initial tax registration documents:

[1] If the taxpayer registers for tax together with the enterprise registration, cooperative registration, or business registration, the tax registration documents are the enterprise registration, cooperative registration, or business registration documents as prescribed by law.

[2] If the taxpayer is an organization registering for tax directly with the tax authority, the tax registration documents include:

– Tax registration declaration;

– Copy of the establishment and operation license, establishment decision, investment registration certificate or other equivalent documents issued by a competent authority that are still valid;

– Other relevant documents.

[3] If the taxpayer is a household, business household, or individual registering for tax directly with the tax authority, the tax registration documents include:

– Tax registration declaration or tax declaration; – Copy of identity card, copy of citizen identification card or copy of passport;

– Other relevant documents.

[4] The connection of information between state management agencies and tax agencies to receive tax registration dossiers and issue tax codes under the one-stop mechanism through the electronic portal is carried out according to the provisions of relevant laws.

Regarding the location of initial tax registration:

[1] If a taxpayer registers for tax together with business registration, cooperative registration, or business registration, the location for submitting tax registration dossiers is the location for submitting business registration dossiers, cooperative registration, or business registration dossiers as prescribed by law.

 

[2] If a taxpayer registers for tax directly with the tax agency, the location for submitting tax registration dossiers is as follows:

– Organizations, business households, and individual businesses submit tax registration dossiers at the tax agency where the organization, business household, or individual business has its headquarters;

– Organizations and individuals responsible for withholding and paying taxes on behalf of others submit tax registration documents to the tax authority directly managing that organization or individual;

– Households and individuals not engaged in business submit tax registration documents to the tax authority where taxable income is generated, where permanent residence is registered, where temporary residence is registered, or where obligations to the state budget arise.

[3] Individuals who authorize organizations or individuals paying income to register taxes on their behalf and dependents submit tax registration documents through the organization or individual paying the income. The organization or individual paying the income is responsible for compiling and submitting tax registration documents on behalf of the individual to the tax authority directly managing that organization or individual paying the income.

What are the conditions for committing not to withhold 10% personal income tax?

Based on the provisions of point i, clause 1, Article 25 of Circular 111/2013/TT-BTC, the following regulations apply regarding tax deduction:

Tax Deduction and Tax Deduction Certificates

1. Tax Deduction
2. i) Tax Deduction for Other Cases

Organizations and individuals paying wages, fees, or other expenses to resident individuals who do not have a labor contract (as guided in points c, d, clause 2, Article 2 of this Circular) or who have a labor contract of less than three (03) months with a total income payment of two million (2,000,000) VND/time or more must deduct tax at a rate of 10% on the income before paying it to the individual.

In cases where an individual has only one source of income subject to withholding tax at the aforementioned rate, but the estimated total taxable income after deducting personal allowances is below the tax threshold, the individual with income may submit a commitment (using the form issued with the tax management guidance document) to the income-paying organization as a basis for temporarily not withholding personal income tax.

Based on the income recipient’s commitment, the income-paying organization will not deduct tax. At the end of the tax year, the income-paying organization must still compile a list and income of individuals who have not reached the tax deduction threshold (using the form issued with the tax management guidance document) and submit it to the tax authority. Individuals making the commitment are responsible for their commitment; in case of fraud, they will be handled according to the provisions of the Tax Management Law.

Individuals making the commitment as guided in this point must register for tax and have a tax code at the time of making the commitment.

According to the above regulations, resident individuals who do not sign a labor contract or sign a labor contract for less than three (03) months with a total income payment of two million (2,000,000) VND/time or more must deduct tax at a rate of 10% on the income before paying it to the individual.

In this case, if the individual estimates that their total taxable income after deducting personal allowances is below the tax threshold, they meet the conditions to make a commitment under Form 08/CK-TNCN 2026 to not deduct personal income tax. The individual making the commitment is responsible for their commitment; any fraud discovered will be dealt with according to regulations.