Only tax residents (present in Vietnam for 183 days or more) are required to finalize personal income tax when leaving the country, with a maximum deadline of 45 days from the date of departure. Failure to comply with regulations may result in fines up to 25 million VND according to Decree 125/2020/ND-CP.

Personal income tax (PIT) finalization for foreigners leaving Vietnam is an important legal obligation detailed in Circular 92/2015/TT-BTC issued by the Ministry of Finance. Proper compliance not only helps avoid legal risks but also ensures tax refund rights (if applicable) for foreign workers.

Nội dung:

What conditions require foreigners to finalize tax when leaving Vietnam?

Only foreigners classified as “tax residents” in Vietnam are required to finalize personal income tax when leaving the country. Tax residents are individuals who meet one of two conditions: present in Vietnam for 183 days or more during the calendar year or have a permanent residence in Vietnam.

Determining tax residency in Vietnam

According to regulations in Circular 111/2013/TT-BTC, foreigners are determined as tax residents when:

Time-based conditions:

Present in Vietnam for 183 days or more in one calendar year
Or present for 183 days or more in 12 consecutive months from the first day of arrival in Vietnam
Both arrival and departure days count as one day

Residence-based conditions:

Have permanent residence according to residency laws (permanent residence card or temporary residence card)
Or rent housing with a contract term of 183 days or more in the tax year

Cases exempt from finalization

Non-resident foreigners (present less than 183 days and without permanent residence) are not required to finalize tax when leaving. This category only needs to file monthly/quarterly taxes as prescribed.

If a foreigner is classified as a non-resident individual in the year up to the date of departure, tax finalization procedures are not required.

What is the deadline for personal income tax finalization for foreigners leaving Vietnam?

The deadline for personal income tax finalization for foreigners leaving Vietnam is 45 days from the date of departure, applicable to both self-finalization and authorized finalization. This regulation is clearly stated in Circular 92/2015/TT-BTC.

Two methods of tax finalization

Method 1: Direct finalization before departure

Foreigners personally complete tax finalization procedures with tax authorities
Must be completed before leaving Vietnam
Use form 02/QTT-TNCN according to Circular 92/2015/TT-BTC

Method 2: Authorized finalization

Authorize the income-paying organization or other organizations/individuals to perform finalization
The authorized party must commit to being responsible for the tax amount payable
Use authorization form 08/UQ-QTT-TNCN according to Circular 80/2021/TT-BTC

Important notes about deadlines

If a foreigner leaves Vietnam after the month of contract termination, tax authorities may require tax finalization up to the month of departure. Therefore, it is recommended to plan departure in the same month as the employment contract ends.

To finalize personal income tax, foreigners need understanding of tax regulations. Refer to Temporary Residence Card Fees for Foreigners in Vietnam 2025 – Complete Guide & Personal Income Tax Regulations for detailed procedures.

What documents are required for personal income tax finalization for foreigners?

Documents for personal income tax finalization for foreigners include: declaration form 02/QTT-TNCN, tax withholding certificates, and authorization form 08/UQ-QTT-TNCN (if authorized). Specific documents depend on individual cases.

Basic documents (generally applicable)

Tax finalization declaration:

Form 02/QTT-TNCN according to Circular 92/2015/TT-BTC
Appendix 02-1/BK-QTT-TNCN if registering family deductions for dependents

Tax withholding certificates:

Copies of documents proving taxes withheld and temporarily paid during the year
Personal income tax withholding certificates issued by income-paying organizations
Taxes paid abroad (if any)

Special documents for specific cases

Cases receiving income from abroad:

Form 20/TXN-TNCN according to Circular 156/2013/TT-BTC to certify payment confirmation
Income confirmation letters from international organizations, embassies, consulates

Cases with tax arising outside Vietnam:

Documents required in PIT finalization dossiers
Copies of tax withholding certificates or bank documents showing taxes paid abroad

Cases of authorized finalization:

Form 08/UQ-QTT-TNCN according to Circular 80/2021/TT-BTC
The authorizing person must sign and commit to responsibility

Where to submit finalization documents

Direct finalization:

Tax department managing the individual during the year where taxes were declared before departure

Authorized finalization:

The paying organization submits electronically on thuedientu.gdt.gov.vn and sends paper copies to tax authorities

When finalizing personal income tax, pay attention to residence status. See details in Temporary Residence Card Renewal for Foreigners in Vietnam – Procedures, Documents & Fees 2025 for accurate calculations.

What are the penalties for violations in personal income tax finalization?

Penalties for violations in personal income tax finalization can reach up to 25 million VND for submitting documents over 90 days late. According to Decree 125/2020/ND-CP, penalty levels are detailed according to violation severity.

Penalties based on delay duration

Warning penalty:

Submitting documents 1-5 days late with mitigating circumstances

Fine from 2-5 million VND:

Submitting documents 6-30 days late

Fine from 5-8 million VND:

Submitting documents 31-90 days late

Fine from 15-25 million VND:

Submitting documents over 90 days late and having paid full tax amount before tax inspection

Remedial measures

In addition to fines, violators must:

Pay the full amount of late tax payment to the state budget
Submit tax declaration forms and appendices to remedy consequences

Special notes

Individuals with tax refunds arising but late submission of tax finalization declarations will not be subject to administrative penalties for late tax finalization declaration submission.

Step-by-step process for personal income tax finalization

Step 1: Determine finalization obligation

Check residency status:

Calculate total days present in Vietnam during the year
Review permanent residence (temporary residence card, rental contract)
Only tax residents must finalize

Step 2: Prepare documents

Collect certificates:

Tax withholding certificates from salary-paying organization
Salary statements and income during the year
Documents proving foreign income (if any)

Complete declaration:

Fill out form 02/QTT-TNCN with complete information
Verify accuracy of figures
Sign and seal (if applicable)

Step 3: Choose finalization method

Direct finalization:

Submit documents before departure
Work directly with tax authorities
Receive results and complete procedures

Authorized finalization:

Complete form 08/UQ-QTT-TNCN and send to income-paying organization
Authorized organization performs on behalf
Deadline remains 45 days from departure date

Step 4: Track results

Cases requiring additional tax payment:

Make supplementary payment within prescribed deadline
Calculate late payment fees (if any)

Cases eligible for tax refund:

Track tax refund process from tax authorities
Can request refund after returning home

After completing tax finalization, you can verify tax code information for confirmation. Refer to How to Check Personal Tax Code for Foreigners in Vietnam – 5 Fastest Methods to check information.

Important considerations when performing finalization

Regarding timing

Plan ahead:

Prepare documents at least 1 month before leaving
Should leave Vietnam in the same month as contract termination
Avoid exceeding the 45-day deadline

Coordinate with HR:

Work with company’s accounting/HR department
Request complete tax withholding certificates
Confirm salary information and allowances

Regarding information accuracy

Thorough verification:

Cross-check withholding certificates with salary statements
Verify taxes paid during the year
Check personal information on declaration form

Document retention:

Keep copies of all submitted documents
Save tax payment receipts and finalization results
Prepare for potential future inspections

Regarding special cases

Income from multiple sources:

Individuals with casual income from various sources must self-finalize
Not allowed to authorize in this case
Must declare all income sources

Changes in residency status during the year:

Need to adjust declaration if changes affect tax obligations
May incur late payment fees or excess tax

Frequently asked questions about personal income tax finalization for foreigners

Do foreigners working less than 183 days need to finalize?

No finalization required. Non-resident foreigners (less than 183 days and no permanent residence) only need to file monthly/quarterly taxes at 20% rate.

Can tax finalization be authorized to others?

Authorization is possible. Foreigners ending employment contracts can authorize income-paying organizations or other individuals to finalize taxes. The authorized party must commit to responsibility for tax payment.

What happens if the 45-day deadline is exceeded?

Administrative penalties apply. Fines can reach up to 25 million VND depending on violation severity. Finalization procedures and full tax payment are still required.

Can tax refunds be obtained after leaving Vietnam?

Refunds are possible. Cases wanting to refund excess PIT after leaving can follow specific guidelines.

What if the company has been dissolved?

Finalization still required. If the income-paying organization has ceased operations, tax authorities use database records to process documents without mandatory withholding certificates.

How to handle foreign-sourced income?

Full declaration required. Need documentation proving paid amounts and use form 20/TXN-TNCN to confirm income.

Personal income tax finalization for foreigners leaving Vietnam is an important legal obligation with clear regulations on conditions, deadlines, and documents. Only tax residents (≥183 days) must finalize within 45 days from departure date. Proper compliance helps avoid fines up to 25 million VND and ensures tax refund rights.

To ensure compliance, foreigners should:

Clearly determine residency status from year start
Prepare complete and accurate documents
Choose appropriate finalization method (direct or authorized)
Complete procedures within prescribed deadline

In cases of questions or complex situations, consult tax experts or contact tax authorities directly for specific guidance.

Vietnam Expat Guide

Personal Income Tax Finalization for Foreigners Leaving Vietnam – Complete Guide 2025