{"facts":[{"claim":"From 2026-07-01 (Decree 252/2026/ND-CP, Art. 10(5)): annual corporate income tax finalization is due on the last day of the 3rd month after the accounting period ends (31 March for a calendar-year company); annual personal income tax finalization by individuals with salary or wage income who finalize directly with the tax authority is due on the last day of the 4th month after the calendar year ends (30 April); finalization made by an employer on behalf of employees is not covered by this card; foreign residents leaving Vietnam must finalize before departure and no later than 45 days after the labour contract ends.","valid_from":"2026-07-01","valid_to":null,"supersedes":"Decree 126/2020/ND-CP regime (replaced from 2026-07-01)","sources":["https://congbaocdn.chinhphu.vn/180507251028987904/2026/7/16/469958-1784169386_v1_1784170386_signed.pdf"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"han-quyet-toan-thue-nam","topic":"tax","title":"Hạn quyết toán thuế TNDN và TNCN năm (annual CIT and PIT finalization deadlines)","value":{"cit_annual":"last day of the 3rd month after the accounting period","pit_annual_individual":"last day of the 4th month after the calendar year","pit_departing_foreigner":"before departure, at most 45 days after the contract ends"},"outdated_answer":"Annual finalization deadlines are set by Decree 126/2020/ND-CP"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"fYU-2l7BNrw_tSOq-8ZNodb-qNFkWqUI9kI89sgj7JFeB4eEIiGYGNooP-f3mIKkv4ZRSaFoVqZummkCSBmlBg"}}],"count":1,"generated_at":"2026-11-08T09:45:49Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it."}