Vietnam: What is the March 2025 tax report submission schedule?

Vietnam: What is the March 2025 tax report submission schedule?

Below is the most detailed comprehensive March 2025 tax report submission schedule that enterprises need to pay attention to implement:

Vietnam: What is the March 2025 tax report submission schedule? (Image from the Internet)

Shall tax dossier supplementations be allowed?

Based on clauses 1 and 2, Article 47 Law on Tax Administration 2019 stipulating the tax dossier supplementation as follows:

Tax dossier supplementation

1. Taxpayers who discover that tax declaration dossiers submitted to tax authorities contain errors or omissions may submit a Tax dossier supplementation within 10 years from the expiration of the tax return submission deadline of the tax period with errors or omissions but before tax authorities or competent authorities announce inspection or audit decisions.

2. When tax authorities or competent authorities have announced tax inspection or audit decisions at taxpayers' headquarters, taxpayers may still submit supplementary declarations; tax authorities will impose administrative penalties for tax management violations under the provisions of Articles 142 and 143 of this Law.

3. After tax authorities or competent authorities have issued conclusions and tax handling decisions post-inspection or audit at taxpayers' headquarters, the Tax dossier supplementation is stipulated as follows:

a) Taxpayers are allowed to submit supplementary declarations for cases that increase tax payable, reduce deductible taxes, or reduce exempted, reduced, or refundable tax amounts, and will be administratively sanctioned for tax management violations for acts specified in Articles 142 and 143 of this Law;

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Thus, taxpayers who discover errors in records may supplement tax declaration dossiers submitted to tax authorities within 10 years from the expiration of the tax return submission deadline of the tax period with errors or omissions but before tax authorities or competent authorities announce inspection or audit decisions.

Note: When tax authorities or competent authorities have announced tax inspection or audit decisions at taxpayers' headquarters, taxpayers may still submit supplementary declarations of tax declaration dossiers but will be penalized if falling into one of the violations specified in Articles 142 and 143 of the Law on Tax Administration 2019.

When shall the tax declaration dossier submission deadline be extended in Vietnam?

Based on Article 46 Law on Tax Administration 2019, taxpayers can be granted an extension of the tax declaration dossier submission deadline when they are unable to submit tax declaration dossiers on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents. The head of the directly managing tax authority will grant an extension for filing the tax record.

The timeline and process for extending the tax declaration dossier submission deadline are as follows:

- The extension period must not exceed 30 days for monthly, quarterly, yearly, or ad-hoc tax declaration submissions; 60 days for tax finalization record submissions from the tax return submission deadline.

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

- Within 3 working days from the receipt of the extension request, the tax authority must respond in writing to the taxpayer regarding acceptance or rejection of the extension request.