Khánh Hòa Tax Authority Encourages Electronic Filing of Personal Income Tax Returns via eTax Mobile or National Public Service Portal

Current guidelines specify that the place to submit personal income tax finalization (TNCN) returns is defined in Clause 8, Article 11 of Government Decree No. 126/2020/ND-CP dated 19 October 2020, as amended by Decree No. 37/2025/ND-CP dated 31 December 2025. Based on this, tax authorities determine the filing destination according to the individual’s income situation in the year.

When an individual files their tax finalization online, the electronic tax filing system will automatically determine the tax authority receiving the file based on the tax obligations arising in the year declared by the organization and the individual.

In cases where an individual submits the finalization file to the wrong tax authority, the receiving authority will transfer the file to the tax authority directly managing the paying organization using its management data. This helps ensure the file is still received and processed in accordance with the law.

Principles for determining the filing destination

The principle for determining the place of filing for personal income tax finalization is as follows:

• If an individual has income in one place and is under self-declaration during the year (has filed Form 02/KK-TNCN in the year), file at the tax authority where the individual directly declared tax and submitted Form 02/KK-TNCN during the year.
• If an individual has both directly declared income and income subject to withholding at source, file at the tax authority where the largest income source exists in the year. If the largest source cannot be determined, the individual may file at the tax authority managing the paying organization or at the place of residence.
• If an individual has income subject to withholding at source under a single paying organization, file at the tax authority managing that paying organization.
• If an individual has income subject to withholding at source from two or more places, file at the tax authority managing the paying organization that has the largest income in the year. If there are multiple largest sources with equal amounts, the individual may file at any tax authority directly managing those largest income sources.
• If an individual has a file requesting tax reduction due to disasters, fires, accidents, or serious illness, file at the tax authority that receives the tax reduction request. The tax authority processing the tax reduction is responsible for processing the finalization in accordance with the regulations.

Khánh Hòa Tax Authority’s guidance

Khánh Hòa Tax Authority emphasizes that correctly identifying the filing destination is essential to speed up receipt and processing. Taxpayers should therefore base their choice on their income situation in the year to select the correct tax authority to receive the file.

Encouragement for electronic filing

The tax authority also encourages individuals to finalize personal income tax electronically through the Tax Administration Information System of the Tax Department – Ministry of Finance, the eTax Mobile app, or the National Public Service Portal. Online filing is intended to save time and cost while providing convenience for taxpayers in fulfilling tax obligations.