What is the deadline for submission of annual tax declaration dossiers in Vietnam?

What is the deadline for submission of annual tax declaration dossiers in Vietnam?

Under Article 44 of the Tax Administration Law 2019:

Deadlines for submission of tax declaration dossiers

1. Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:

a) For taxes declared monthly: the 20th of the month succeeding the month in which tax is incurred;

b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.

2. For taxes declared annually:

a) For annual tax statement dossiers: the last day of the 3rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year

b) For annual personal income tax statements prepared by income earners: the last day of the 4th month from the end of the calendar year;

c) For presumptive tax declarations prepared by household businesses and individual businesses: the 15th of December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.

3. For declaration of taxes that are declared and paid upon incurrence: the 10th day from the day on which tax is incurred.

4. For tax declaration dossiers upon shutdown, contract termination, business conversion or business re-arrangement: the 45th day from the occurrence of the event.

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The deadline for submission of tax declaration dossiers for taxes declared annually is:

- For annual tax statement dossiers: the last day of the 3rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year

- For annual personal income tax statements prepared by income earners: the last day of the 4th month from the end of the calendar year;

- For presumptive tax declarations prepared by household businesses and individual businesses: the 15th of December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.

What is the deadline for submission of annual tax declaration dossiers in Vietnam? (Image from the Internet)

Which authorities receive tax declaration dossiers in Vietnam in 2024?

According to Article 45 of the Tax Administration Law 2019, taxpayers shall submit tax declaration dossiers at their supervisory tax authorities.

Receiving authorities of tax declaration dossiers submitted through the single-window system shall be specified by the regulations of the single-window system.

3.Receiving authorities of customs dossiers of exports and imports are specified by the Customs Law 2014.

The Government shall specify receiving authorities of tax declaration dossiers submitted by:

- A taxpayer who has more than one business activities;

- A taxpayer who is running business in more than one administrative division; tax declared upon incurrence

- Taxpayers who incur tax on revenue from land; grant of the right to water resource extraction or mineral extraction;

- Taxpayers who have to complete their own personal income tax returns;

- Taxpayers who declare tax electronically, and other cases.

What are the cases of extension of the deadline for submission of tax declarations in Vietnam?

Under the provisions of Article 46 of the Tax Administration Law 2019 regarding the extension of the deadline for submission of tax declaration dossiers in Vietnam, the regulations are as follows:

Deadline extension

1. In case a taxpayer is unable to submit the tax declaration dossier by the deadline due to a natural disaster, epidemic, fire or accident, the head of the supervisory tax authority will consider extending the deadline for submission.

2. The deadline shall be extended for up to 30 more days for monthly, quarterly, annual declarations and declaration upon tax incurrence; 60 more days for terminal tax declaration.

3. The taxpayer shall send a written request for deadline extension to the tax authority before the deadline, provide explanation and confirmation by the People’s Committee or police authority of the commune in which the event mentioned in Clause 1 of this Article occurred.

4. Within 03 working days from the day on which the taxpayer’s request is received, the tax authority shall inform the taxpayer in writing of whether such request is granted.

Thus, in case a taxpayer is unable to submit the tax declaration dossier by the deadline due to a natural disaster, epidemic, fire or accident, the head of the supervisory tax authority will consider extending the deadline for submission.

Note: The deadline shall be extended for up to 30 more days for monthly, quarterly, annual declarations and declaration upon tax incurrence; 60 more days for terminal tax declaration.