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Personal Income Tax

Applicability of Circular 111/2013/TT-BTC on Personal Income Tax from January 2026

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Based on:Thông tư số 111/2013/TT-BTC; Luật Thuế Thu nhập cá nhân 2025 (Điều 29 khoản 2); Thông tư số 92/2015/TT-BTC - Ministry of Finance

This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.

Hanoi Tax Department responds to the question of whether Circular 111/2013/TT-BTC remains applicable after the 2025 Personal Income Tax Law takes effect from 01/01/2026. According to the tax authority's guidance, Circular 111/2013/TT-BTC and its amending documents continue to apply from 01/01/2026 (tax year 2026) for employment income of resident individuals, under the transitional provision in Article 29, Clause 2, of the 2025 PIT Law — until new implementing Decrees and Circulars are issued. Taxpayers and income-paying enterprises must continue to withhold, declare, and finalize PIT in accordance with Circular 111/2013/TT-BTC and existing documents while awaiting new detailed guidance from the Ministry of Finance.

Application of Circular 111/2013/TT-BTC from 01/01/2026

Responding authority: Hanoi Tax Department Response date: 11/03/2026 Legal basis: Article 29, Clause 2, of the 2025 PIT Law; Circular 111/2013/TT-BTC

Issue Raised

Clause 2, Article 29 of the 2025 PIT Law stipulates that provisions on business income and employment income of resident individuals apply from tax year 2026. Many details are still awaiting implementing Decrees and Circulars. Meanwhile, Circular 111/2013/TT-BTC remains in force. Question: Does Circular 111 continue to apply from January 2026?

Tax Authority's Answer

Conclusion: Circular 111/2013/TT-BTC and its amending documents continue to apply from 01/01/2026 for employment income of resident individuals.

Legal basis:

  • Article 29, Clause 2, of the 2025 PIT Law: Relevant provisions apply from tax year 2026, but Circular 111 is not immediately repealed
  • Sub-law implementing documents remain in force until replaced by new documents

Practical notes:

  • Continue applying Circular 111/2013/TT-BTC and its amending circulars (92/2015, 25/2018, etc.)
  • Continue withholding and declaring PIT under current regulations
  • Await new Decrees and Circulars from the Ministry of Finance under the 2025 PIT Law
Thông tư số 111/2013/TT-BTC; Luật Thuế Thu nhập cá nhân 2025 (Điều 29 khoản 2); Thông tư số 92/2015/TT-BTCEffective: January 1, 2026

Legal Hierarchy

Official Letter
Nghị định số 65/2013/NĐ-CP; Nghị định số 12/2015/NĐ-CP; Luật Thuế thu nhập cá nhân số 109/2025/QH15Timing of Taxable Income Recognition for Employer-Paid Benefits Covering Multiple PeriodsAI
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