Is it possible to submit monthly tax declaration dossiers on the 25th? Can the submission deadline be extended due to natural disasters in Vietnam?

Vietnam: Is it possible to submit monthly tax declaration dossiers on the 25th?

Based on the provisions of Article 44 of the Law on Tax Administration 2019 regarding

Deadline for submission of tax declaration

1. The deadline for submitting tax declaration for monthly and quarterly tax declarations is as follows:

a) No later than the 20th of the following month for the month in which the tax obligation arises in the case of monthly tax declarations and submissions;

b) No later than the last day of the first month of the following quarter for the quarter in which the tax obligation arises in the case of quarterly tax declarations and submissions.

2. The deadline for submitting tax declaration for taxes calculated annually is as follows:

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

b) No later than the last day of the fourth month from the end of the calendar year for the personal income tax finalization file of individuals directly finalizing the tax;

c) No later than December 15 of the preceding year for the presumptive tax declaration file of business households and individuals paying presumptive tax; in the case of newly established business households or individuals, the deadline is no later than 10 days from the startup date.

3. The deadline for submitting tax declaration for taxes declared and paid on a per-incident basis is no later than the 10th day from the day the tax obligation arises.

4. The deadline for submitting tax declaration in case of termination of activities, contracts, or organization restructuring of enterprises is no later than the 45th day from the date the event occurs.

5. The Government of Vietnam stipulates the deadline for submitting tax declaration for agricultural land use tax; non-agricultural land use tax; land levy; land rent, water surface rent; fees for mining rights; fees for water resource exploitation rights; registration fees; license fees; revenues into the state budget as per laws on the management, use of public assets; profit reports of multinational corporations.

6. The deadline for submitting tax declaration for exported, imported goods is as per the provisions of the Customs Law.

7. If taxpayers file tax declarations through electronic transactions on the last day of the deadline, but the tax authority's e-portal encounters issues, taxpayers must submit tax declarations, electronic tax payment documents on the day following the e-portal’s resumption.

the deadline for submitting monthly tax declaration is no later than the 20th of the following month in which the tax obligation arises for monthly declarations and submissions.

Thus, according to the above regulation, the deadline for submitting monthly tax declaration is no later than the 20th of the following month, e.g., for the January tax declaration, the latest submission date is February 20.

Therefore, submitting the monthly tax declaration on the 25th is not allowed and is unsatisfactory.

Is it possible to submit monthly tax declaration dossiers on the 25th? Can the submission deadline be extended due to natural disasters in Vietnam? (Image from the Internet)

Can the submission deadline be extended to the 25th due to natural disasters in Vietnam?

As per Article 46 of the Law on Tax Administration 2019, which stipulates the extension of the tax declaration file submission:

Extension of tax declaration file submission

1. Taxpayers unable to submit tax declaration on time due to natural disasters, catastrophes, epidemics, fires, unexpected accidents shall be granted an extension by the head of their direct managing tax authority.

2. The extension shall not exceed 30 days for monthly, quarterly, annual tax declaration submissions, tax declarations for each incident of tax obligation; 60 days for annual tax finalization declarations from the expiry date of the filing period.

3. Taxpayers must send a written request for an extension to the tax authority before the deadline, specifying the reasons for the extension, with confirmation from the commune-level People's Committee or the commune-level Police where the extension cases arise as per Clause 1 of this Article.

4. Within 03 working days from the receipt of the extension request, the tax authority must respond in writing to the taxpayer about whether the extension is granted.

Thus, according to this regulation, a monthly tax declaration submission on the 25th due to natural disasters can be extended, but required documentation and procedures must be followed for the tax authority's consideration and decision.

Where to submit tax declaration in Vietnam?

According to Article 45 of the Law on Tax Administration 2019, which stipulates the locations for submitting tax declaration,

Locations for submitting tax declaration

1. Taxpayers shall submit tax declaration to their direct managing tax authority.

2. In the case of tax declaration submissions under the one-stop-shop mechanism, the submission locations are decided by that mechanism.

3. The locations for submitting tax declaration for exported, imported goods are as per the provisions of the Customs Law.

4. The Government of Vietnam stipulates the locations for submitting tax declaration for the following cases:

a) Taxpayers with multiple business and production activities;

b) Taxpayers conducting business and production in multiple locations; taxpayers with tax obligations that arise from each incident;

c) Taxpayers with tax obligations from land revenue; water resource exploitation rights, mineral resource exploitation rights;

d) Taxpayers with personal income tax finalization obligations;

đ) Taxpayers performing tax declarations through electronic transactions and other necessary cases.

Thus, according to this regulation, tax declaration should be submitted to the direct managing tax authority.