Vietnam Personal Income Tax Finalization Declaration (Mẫu 02/QTT-TNCN) — Tờ khai quyết toán thuế thu nhập cá nhân

Fields

• taxPeriodYear integer required

  The calendar year this finalization covers.

  range: 2020–2030
• taxPeriodFromMonth integer optional

  Start month of the tax period, filled in only when the individual's finalization does not cover a full calendar year (e.g. a foreign individual finalizing before 31/12, or finalizing their first 12-month tax year from their first day present in Vietnam), per the form's own instruction for chỉ tiêu [01].

  range: 1–12
• taxPeriodToMonth integer optional

  End month of the tax period, filled in only for the same non-full-calendar-year case as taxPeriodFromMonth.

  range: 1–12
• firstTimeFiling boolean required

  Whether this is the taxpayer's first-ever finalization filing for this tax code (checkbox marked with an "x").

• supplementaryFilingNumber integer optional

  Which supplementary (bổ sung) filing this is (1, 2, 3, …), filled in whenever this filing is not the first-time filing.

  range: 1–∞
• disasterOrIllnessReliefAttached boolean optional

  Marked when the taxpayer attaches a tax-relief dossier for a natural disaster, fire, accident, or serious illness alongside this finalization declaration.

• taxpayerName string required

  The taxpayer's full name, per their tax-registration declaration or CMND/CCCD/passport.

  length: 1–200classification: pii
• taxpayerTaxCode string required

  The taxpayer's tax code (mã số thuế), per their Tax Registration Certificate, tax-code notification, or tax-code card.

  patternclassification: sensitive-pii
• taxpayerPersonalIdNumber string required

  The taxpayer's 12-digit personal identification number, i.e. their Citizen Identification (CCCD) number. Added to this form by Khoản 3 Điều 1 Thông tư 94/2025/TT-BTC (effective 14/10/2025), with no counterpart on the pre-amendment 2021 layout, to synchronize tax-code and citizen-ID records. Carries no "(nếu có)" tag, unlike genuinely optional chỉ tiêu on this form, so modelled as required per this registry's own convention.

  patternclassification: sensitive-pii
• taxpayerAddress string required

  The taxpayer's residential address (house number, street).

  length: 1–500classification: pii
• taxpayerWardOrCommune string required

  The commune/ward/special zone of the taxpayer's residence, following the post-merger administrative naming Thông tư 40/2025/TT-BTC introduced onto this form (replacing the pre-amendment Quận/huyện district-level field, in step with Vietnam's mid-2025 abolition of the district administrative tier).

  length: 1–200classification: pii
• taxpayerProvince string required

  The province/city of the taxpayer's residence.

  length: 1–200classification: pii
• taxpayerPhone string optional

  The taxpayer's phone number.

  length: 0–30classification: pii
• taxpayerFax string optional

  The taxpayer's fax number, if any. Modelled as optional despite carrying no "(nếu có)" tag, per this registry's own convention of treating a structurally non-universal contact channel (fax is not a channel every individual taxpayer maintains) as optional absent an explicit gating field.

  length: 0–30
• taxpayerEmail string optional

  The taxpayer's email address, if any. Modelled as optional for the same reason as taxpayerFax.

  length: 0–200classification: pii
• taxAgentName string optional

  Name of the tax agent the taxpayer has authorized to file on their behalf, if any.

  length: 0–300
• taxAgentTaxCode string optional

  The tax agent's own tax code, filled in only when taxAgentName is given.

  pattern
• taxAgentContractNumber string optional

  Number of the currently-effective service contract between the taxpayer and their tax agent, filled in only when taxAgentName is given.

  length: 0–50
• taxAgentContractDate date optional

  Date of the tax-agent service contract referenced by taxAgentContractNumber.

• incomePayerName string optional

  Name of the income-paying organization, filled in only when current rules direct this finalization to be filed with the tax office managing the income payer rather than with the taxpayer's own place of residence.

  length: 0–300
• incomePayerTaxCode string optional

  The income-paying organization's tax code, filled in only when incomePayerName is given.

  pattern
• incomePayerAddress string optional

  The income-paying organization's address, filled in only when incomePayerName is given.

  length: 0–500
• incomePayerWardOrCommune string optional

  Commune/ward/special zone of the income-paying organization, filled in only when incomePayerName is given. Follows the same post-merger naming introduced by Thông tư 40/2025/TT-BTC as taxpayerWardOrCommune.

  length: 0–200
• incomePayerProvince string optional

  Province/city of the income-paying organization, filled in only when incomePayerName is given.

  length: 0–200
• totalTaxableIncome number required

  Total taxable income (TNCT) for the period. Chỉ tiêu [20] = [21] + [23].

  range: 0–∞classification: financial
• taxableIncomeArisingInVietnam number required

  Total taxable income arising in Vietnam, including any income exempted under a double-taxation avoidance agreement (see taxableIncomeExemptUnderTreaty).

  range: 0–∞classification: financial
• taxableIncomeExemptUnderTreaty number optional

  Portion of taxableIncomeArisingInVietnam exempted under a double-taxation avoidance agreement, if any.

  range: 0–∞classification: financial
• taxableIncomeArisingOutsideVietnam number required

  Total taxable income arising outside Vietnam.

  range: 0–∞classification: financial
• numberOfDependents integer required

  Number of registered dependents claimed for family-circumstance deduction. When greater than 0, the Phụ lục 02-1/BK-QTT-TNCN dependent-deduction schedule is required — see documents[].

  range: 0–∞
• totalDeductions number required

  Total deductions. Chỉ tiêu [25] = [26] + [27] + [28] + [29] + [30].

  range: 0–∞classification: financial
• personalDeduction number required

  Personal (self) deduction.

  range: 0–∞classification: financial
• dependentDeduction number required

  Total deduction for registered dependents.

  range: 0–∞classification: financial
• charitableDonationDeduction number required

  Deduction for charitable, humanitarian, and education-promotion donations. When greater than 0, supporting documentation is required — see documents[].

  range: 0–∞classification: financial
• deductibleInsuranceContributions number required

  Deductible mandatory insurance contributions.

  range: 0–∞classification: financial
• deductibleVoluntaryPensionContributions number required

  Deductible voluntary pension-fund contributions.

  range: 0–∞classification: financial
• totalTaxableIncomeBase number required

  Total tax-computation-base income. Chỉ tiêu [31] = [20] - [22] - [25].

  range: 0–∞classification: financial
• totalPitPayableArising number required

  Total personal income tax (PIT) arising for the period, before crediting tax already paid.

  range: 0–∞classification: financial
• totalTaxPaidInPeriod number required

  Total tax already paid for the period. Chỉ tiêu [33] = [34] + [35] + [36] - [37] - [38].

  range: 0–∞classification: financial
• taxWithheldByIncomePayer number required

  Tax already withheld at the income-paying organization. When greater than 0, withholding-certificate documentation is required — see documents[].

  range: 0–∞classification: financial
• taxPaidDuringYearNotThroughIncomePayer number required

  Tax already paid during the year other than through the income-paying organization (e.g. self-remitted provisional payments).

  range: 0–∞classification: financial
• foreignTaxPaidDeductible number optional

  Deductible tax already paid abroad, if any. When greater than 0, supporting documentation is required — see documents[].

  range: 0–∞classification: financial
• foreignTaxDuplicatedByOverlapYearFinalization number optional

  Withheld/foreign-paid tax double-counted because of an overlap-year finalization (a taxpayer whose 12-month tax year straddles two calendar years and has already credited this amount in a prior finalization). A narrow edge case with no "(nếu có)" tag on the source, modelled as optional per this registry's own convention for a structurally non-universal chỉ tiêu.

  range: 0–∞classification: financial
• taxPaidDuplicatedByOverlapYearFinalization number optional

  Self-remitted tax double-counted for the same overlap-year finalization reason as foreignTaxDuplicatedByOverlapYearFinalization.

  range: 0–∞classification: financial
• totalPitReduction number required

  Total PIT reduction for the period. Chỉ tiêu [39] = [40] + [41].

  range: 0–∞classification: financial
• taxPayableDuplicatedByOverlapYearFinalization number optional

  Tax payable double-counted for the same overlap-year finalization reason as foreignTaxDuplicatedByOverlapYearFinalization.

  range: 0–∞classification: financial
• otherPitReductions number required

  Other PIT reductions not covered by taxPayableDuplicatedByOverlapYearFinalization.

  range: 0–∞classification: financial
• totalTaxStillPayable number optional

  Total tax still payable for the period, populated only when [32]-[33]-[39] is positive. Chỉ tiêu [42] = ([32]-[33]-[39])>0. Mutually alternative in practice with totalTaxOverpaid (chỉ tiêu [44]), which is populated instead when the same difference is negative.

  range: 0–∞classification: financial
• taxExemptedUnder50000 number optional

  Tax exempted because the tax payable after finalization is 50,000 VND or less. Applicable only in the narrow band 0 < [42] <= 50,000 đồng.

  range: 0–50000classification: financial
• totalTaxOverpaid number optional

  Total tax overpaid for the period, populated only when [32]-[33]-[39] is negative. Chỉ tiêu [44] = ([32]-[33]-[39])<0, entered here as a positive magnitude. Mutually alternative in practice with totalTaxStillPayable.

  range: 0–∞classification: financial
• totalRefundRequested number optional

  Total amount of overpaid tax the taxpayer requests be refunded and/or offset. Chỉ tiêu [45] = [46] + [47].

  range: 0–∞classification: financial
• refundToTaxpayer number optional

  Portion of totalRefundRequested to be refunded directly to the taxpayer. When greater than 0, the refund-payment-detail block on page 3 of the form is required — see refundAmountInFigures onward.

  range: 0–∞classification: financial
• offsetAgainstOtherBudgetObligation number optional

  Portion of totalRefundRequested to be offset against another state-budget obligation instead of refunded. When greater than 0, the budget-offset-detail block on page 3 of the form is required — see offsetDebtDescription onward.

  range: 0–∞classification: financial
• totalOffsetCarriedToNextPeriod number optional

  Portion of the overpayment not covered by totalRefundRequested, carried forward to offset a future period's liability. Chỉ tiêu [48] = [44] - [45].

  range: 0–∞classification: financial
• refundAmountInFigures number optional

  The refund amount, restated in figures, in the page-3 refund-payment-detail block that applies whenever refundToTaxpayer (chỉ tiêu [46]) is requested.

  range: 0–∞classification: financial
• refundMethod enum optional

  How the refund is to be paid: by bank transfer (Chuyển khoản) or in cash (Tiền mặt), printed as a checkbox pair.

  enum: bank_transfer | cash
• refundAccountHolderName string optional

  Name of the bank account holder to receive the refund, required when refundMethod is bank_transfer.

  length: 0–200classification: pii
• refundAccountNumber string optional

  Bank account number to receive the refund, required when refundMethod is bank_transfer.

  length: 0–30classification: sensitive-pii
• refundBankOrTreasuryName string optional

  Name of the bank or State Treasury (KBNN) branch holding refundAccountNumber, required when refundMethod is bank_transfer.

  length: 0–200
• refundCashRecipientName string optional

  Name of the person collecting the cash refund, required when refundMethod is cash.

  length: 0–200classification: pii
• refundCashRecipientIdNumber string optional

  ID card, Citizen ID, or passport number of the cash-refund recipient, required when refundMethod is cash.

  length: 0–30classification: sensitive-pii
• refundCashRecipientIdIssueDate date optional

  Issue date of the ID given in refundCashRecipientIdNumber, required when refundMethod is cash.

• refundCashRecipientIdIssuePlace string optional

  Issuing place of the ID given in refundCashRecipientIdNumber, required when refundMethod is cash.

  length: 0–200
• refundReceivingTreasuryOffice string optional

  The specific State Treasury (Kho bạc Nhà nước) office disbursing the refund.

  length: 0–200
• offsetDebtDescription string optional

  Free-text description of the other state-budget debt/receivable the overpayment is to be offset against, required when offsetAgainstOtherBudgetObligation (chỉ tiêu [47]) is requested. The source form's own granular 13-column breakdown table for this block (per-item tax code, managing tax office, administrative area, chương/tiểu mục budget codes, tax period/due date, and amounts) is out of scope for this v1.0.0 schema — see this schema's own top-level description.

  length: 0–1000
• offsetCurrency string optional

  Currency unit of the amounts in the budget-offset-detail block, required when offsetAgainstOtherBudgetObligation is requested.

  length: 0–20
• declarantRole enum required

  Which of the form's two closing-signature blocks applies: the taxpayer or their legal representative signs directly, or a tax-agent staff member signs on the taxpayer's behalf.

  enum: taxpayer_or_legal_representative | tax_agent_staff
• declarantName string required

  Full name of the person signing the declaration (the taxpayer, their legal representative, or the tax-agent staff member).

  length: 1–200classification: pii
• taxAgentPracticingCertificateNumber string optional

  Tax-practice certificate number of the tax-agent staff member signing, required when declarantRole is tax_agent_staff.

  length: 0–50
• declarationPlace string required

  Place of signing.

  length: 1–200
• declarationDate date required

  Date of signing.