Where to File Personal Income Tax Finalization Return When Income Sources Span Multiple Provinces
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Based on:Thông tư 105/2020/TT-BTC; Nghị định 24/2025/NĐ-CP - Ministry of Finance
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The Ministry of Finance clarified where individuals with income from multiple employers across different provinces must file their personal income tax (PIT) finalization return (Form 02/QT-TNCN). Under Article 11 of Circular 105/2020/TT-BTC and Article 11 of Decree 24/2025/ND-CP on tax administration: individuals filing their own PIT finalization must submit the return to the tax authority directly managing the income-paying organization that withheld the largest amount of PIT during the year. Applied to the scenario: an individual with 30 income sources in Province A (total 3 billion VND, 100 million each) and 5 income sources in Province B (one source at 600 million VND). The individual must identify which paying organization withheld the most PIT - if that is an organization in Province B, the return is filed in Province B; if it is an organization in Province A, the return is filed in Province A. The tax authority directly managing the income-paying organization (not the individual's place of residence) determines the filing location. Additional tax payable is remitted there; tax refund claims are also processed at that location.
Ministry of Finance Guidance on PIT Finalization Return Filing Location
Scenario
An individual residing in Province A with:
- 30 income sources in Province A, each 100 million VND/year
- 5 income sources in Province B, including one paying 600 million VND/year (with social insurance and personal deduction)
Legal Basis
- Article 11, Circular 105/2020/TT-BTC
- Article 11, Decree 24/2025/ND-CP on tax administration
Principle for Determining Filing Location
Individuals filing their own PIT finalization must submit the return to the tax authority directly managing the income-paying organization that withheld the largest amount of PIT during the year.
Practical Determination
- Aggregate the PIT withheld by each income-paying organization
- Identify the organization that withheld the highest amount
- File the return with the tax authority managing that organization
Important note: The filing location is determined by where the income-paying organization is managed by the tax authority, not the individual's place of residence.
Post-Finalization Tax Treatment
- If additional tax is due: pay at the filing location
- If a refund is due: process the refund claim at the filing location