Lunar calendar 2024, Gregorian calendar 2024 from January 1 to December 31? When is the deadline for submitting tax returns in Vietnam in 2024?

Lunar Calendar 2024, Gregorian calendar 2024 from January 1 to December 31

The year 2024 is a leap year and will have 366 days. See the detailed lunar and Gregorian calendars for 2024 for each specific month below:

Lunar Calendar 2024, Gregorian calendar 2024 for January

Lunar Calendar 2024, Gregorian calendar 2024 for February

Lunar Calendar 2024, Gregorian calendar 2024 for March

Lunar Calendar 2024, Gregorian calendar 2024 for April

Lunar Calendar 2024, Gregorian calendar 2024 for May

Lunar Calendar 2024, Gregorian calendar 2024 for June

Lunar Calendar 2024, Gregorian calendar 2024 for July

Lunar Calendar 2024, Gregorian calendar 2024 for August

Lunar Calendar 2024, Gregorian calendar 2024 for September

Lunar Calendar 2024, Gregorian calendar 2024 for October

Lunar Calendar 2024, Gregorian calendar 2024 for November

Lunar Calendar 2024, Gregorian calendar 2024 for December

Lunar Calendar 2024, Gregorian calendar 2024 from January 1 to December 31? When to submit tax returns in Vietnam in 2024? (Image from Internet)

When to submit tax returns in Vietnam in 2024?

Based on Clause 1, Article 44 Law on Tax Administration 2019 stipulates as follows:

Deadline for submitting tax returns

1. The deadline for submitting tax returns for taxes declared monthly or quarterly is as follows:

a) No later than the 20th day of the subsequent month from the month the tax obligation arises for monthly declarations and payments;

b) No later than the last day of the first month of the subsequent quarter from the quarter the tax obligation arises for quarterly declarations and payments.

2. The deadline for submitting tax returns 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 annual tax settlement returns; no later than the last day of the first month of the calendar year or fiscal year for annual tax returns;

b) No later than the last day of the fourth month from the end of the calendar year for personal income tax settlement returns filed directly by individuals;

c) No later than December 15 of the preceding year for the fixed tax returns of business households, individual businesses paying tax by lump sum method; in case of new business households, individual businesses, the deadline is no later than 10 days from the start of business.

3. The deadline for submitting tax returns for taxes declared and paid on each occurrence of tax liability is no later than the 10th day from the day the tax liability arises.

4. The deadline for submitting tax returns for cases of business termination, contract termination, or enterprise reorganization is no later than the 45th day from the event occurrence.

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The deadline for submitting tax returns in 2024 for taxes declared monthly or quarterly is stipulated as follows:

- No later than the 20th day of the subsequent month from the month the tax obligation arises for monthly declarations and payments;- No later than the last day of the first month of the subsequent quarter from the quarter the tax obligation arises for quarterly declarations and payments.

Vietnam: What does the tax return dossier include?

According to Article 43 Law on Tax Administration 2019 stipulating the tax return dossier includes:

- The tax return dossier for taxes declared and paid monthly is the monthly tax return.

- The tax return dossier for taxes declared and paid quarterly is the quarterly tax return.

- The tax return dossier for taxes calculated annually includes:

+ The annual tax return consisting of the annual tax return form and other documents related to determining the amount of tax payable;+ The annual tax settlement return at the year-end consisting of the annual tax settlement form, annual financial statement, transfer pricing declaration; other documents related to tax settlement.

- The tax return dossier for taxes declared and paid on each occurrence of tax liability includes:

+ Tax declaration form;+ Invoice, contract, and other documents related to tax obligations as per legal provisions.

- For export, import goods, the customs dossier as stipulated by the Customs Law is used as the tax return dossier.

- The tax return dossier for cases of business termination, contract termination, transformation of business type, or business reorganization includes:

+ Tax settlement return form;+ Financial report up to the business termination or contract termination or transformation or reorganization date;+ Other documents related to tax settlement.

- Cross-border profit report in cases the taxpayer is the ultimate parent company of a multinational corporation in Vietnam with cross-border affiliated transactions and consolidated global revenue exceeding stipulated thresholds, or the taxpayer has an ultimate parent company abroad which is required to prepare a cross-border profit report as per the host country's regulations.

- The Government of Vietnam specifies details on the tax return dossier stipulated in this Article; types of taxes declared monthly, quarterly, annually, on each occurrence of tax liability, annual tax settlement; report and fee charges handled by diplomatic missions of the Socialist Republic of Vietnam abroad; taxation report, information provision, and usage related to cross-border profit reports; criteria determining taxpayers for quarterly tax declarations.