No PIT declaration has to be made if the organizations, individuals do not conduct any income payment

On July 01^st, 2021, the General Department of Taxation issued Official Letter No. 2393/TCT-DNNCN, whereby:

If the state administrative authorities, public sector entities, party agencies, the union, social and political organizations, etc., which arise payment for salaries and wages but do not generate any revenue from the sale of goods and services, it shall be subjected to quarterly PIT declaration.

If the organizations and individuals do not incur any payment for PIT taxable income, they shall not be subjected to the Law on Personal Income Tax. Accordingly, the organizations and individuals that do not arise any payment for PIT taxable income on monthly/quarterly period are not required to make any corresponding monthly/quarterly PIT declaration.