Extension of deadline for tax declaration dossier in Vietnam

How long can the deadline for tax declaration dossier submission be extended in Vietnam?

Based on Article 46 of the Law on Tax Administration 2019 stipulated as follows:

Extension of tax declaration dossier submission

1. Taxpayers who are unable to submit tax declaration dossiers on time due to natural disasters, calamities, epidemics, fires, unexpected accidents are granted an extension by the head of the directly managing tax authority.

2. The extension period shall not exceed 30 days for monthly, quarterly, annual tax returns, or tax returns for each arising tax obligation; 60 days for annual tax finalization returns from the date the tax declaration dossier deadline expires.

3. Taxpayers must send a written request for extension to the tax authority before the tax declaration dossier submission deadline, clearly stating the reason for the extension request with confirmation from the commune-level People's Committee or Police where the case for extension arises as regulated in Clause 1 of this Article.

4. Within 03 working days from the date of receiving the written request for extension, the tax authority must respond in writing to the taxpayer regarding the acceptance or rejection of the extension.

Thus, the extension period for submitting the tax declaration dossier is as follows:

- Not exceeding 30 days for the submission of monthly, quarterly, annual tax returns, or returns for each arising tax obligation;

- Not exceeding 60 days for the submission of annual tax finalization returns from the deadline date of the tax declaration dossier.

How long can the deadline for tax declaration dossier submission be extended in Vietnam? (Image from the Internet)

What are the deadlines for submitting tax declaration dossiers in Vietnam?

Based on Article 44 of the Law on Tax Administration 2019 stipulating tax declaration dossiers as follows:

- The deadline for submitting tax declaration dossiers for taxes declared monthly or quarterly is as follows:

+ No later than the 20th of the following month after the month of the tax obligation for monthly declaration and submission;

+ No later than the last day of the first month of the following quarter after the quarter of the tax obligation for quarterly declaration and submission.

- The deadline for submitting tax declaration dossiers for taxes calculated annually is as follows:

+ No later than the last day of the third month from the end of the calendar year or fiscal year for annual tax finalization dossiers; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration dossiers;

+ No later than the last day of the fourth month from the end of the calendar year for personal income tax finalization dossiers for individuals directly finalizing taxes;

+ No later than December 15 of the previous year for dossier submissions of household businesses, individual businesses that pay tax by the presumptive method; in case of new business, the submission deadline is no later than 10 days from the start of the business.

- The deadline for submitting tax declaration dossiers for taxes declared and paid according to each arising tax obligation is no later than the 10th day from the date the tax obligation arises.

- The deadline for submitting tax declaration dossiers in case of cessation of activities, termination of contracts, or reorganization of the enterprise is no later than the 45th day from the date the event occurs.

- The Government of Vietnam stipulates the deadlines for submitting tax declaration dossiers for agricultural land use tax; non-agricultural land use tax; land levy; land rent, water surface rent; mining droit; water resource exploitation droit; registration fee; license tax; and other fees as stipulated by laws governing the management and use of public property; and for cross-border profit reporting.

- The deadline for submitting tax declaration dossiers for exported or imported goods shall comply with the provisions of the Customs Law 2014.

- In case taxpayers declare taxes via electronic transactions on the last day of the submission deadline and the tax authority's electronic portal encounters an error, taxpayers should submit electronic tax declaration dossiers and payment vouchers on the next day after the tax authority's electronic portal resumes operation.

What are the regulations on tax declaration dossiers in Vietnam?

Based on Article 43 of the Law on Tax Administration 2019, the tax declaration dossiers include:

- Monthly tax declaration dossiers consist of monthly tax declaration forms.

- Quarterly tax declaration dossiers consist of quarterly tax declaration forms.

- Tax declaration dossiers for annually calculated taxes include:

+ Annual tax declaration dossiers which consist of annual tax declaration forms and other related documents;

+ Annual tax finalization dossiers which consist of annual tax finalization forms, annual financial statements, transfer pricing returns, and other related documents.

- Tax declaration dossiers for taxes declared and paid according to each arising tax obligation include:

+ Tax declaration forms;

+ Invoices, contracts, and other documents related to the tax obligation in accordance with the law.

- For exported or imported goods, the customs dossier according to the Customs Law 2014 is used as the tax declaration dossier.

- Tax declaration dossiers for cessation of activities, termination of contracts, change of business type or reorganization include:

+ Tax finalization forms;

+ Financial statements up to the point of operation cessation, contract termination, business type change, or reorganization;

+ Other related documents for tax finalization.

- Cross-border profit reporting in case the taxpayer is the ultimate parent company of a multinational group in Vietnam with cross-border transactions and global consolidated revenue exceeding the regulatory threshold, or if the ultimate parent company is overseas and required to prepare a cross-border profit report under the laws of the host country.