What is the deadline for submission of CIT declaration dossiers in case the specified deadline coincides with a weekly break or public holiday in Vietnam?

What is the deadline for submission of CIT declaration dossiers in case the specified deadline coincides with a weekly break or public holiday in Vietnam?

According to Article 86 of Circular 80/2021/TT-BTC, the regulation is as follows:

Deadlines for submission of tax declaration dossiers and tax payment

Deadlines for submission of tax declaration dossiers shall comply with Clauses 1, 2, 3, 4, 5 Article 44 of the Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. Deadlines for tax payment shall comply with Clauses 1, 2, 3 Article 55 of the Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. In case the deadline is not a working day, it shall be the succeeding working day according to the Civil Code.

Referencing Clause 5, Article 148 of the Civil Code 2015, the provision on the end of the deadline is as follows:

End of the deadline

...

5. When the last day of the deadline is a weekly break or public holiday, the deadline shall end at the end of the next working day following the holiday.

Thus, the deadline for submission of CIT declaration dossiers in case the deadline coincides with a weekly break or public holiday in Vietnam is the next working day following the weekly break or public holiday.

However, currently, most tax declaration dossiers are filed electronically (e-tax declaration dossiers). Therefore, according to Article 8 of Circular 19/2021/TT-BTC:

Method for determining the time taxpayers submit e-tax dossiers and pay tax electronically and time tax authorities send notifications, decisions and documents to taxpayers

1. Time for submission of e-tax dossiers and e-tax payment

a) Taxpayers may carry out e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays and Tet holidays. A dossier is considered to be submitted in the day if it is successfully signed and submitted from 00:00:00 to 23:59:59 of the day.

...

Therefore, for electronic CIT declaration dossiers, the submission deadline is still in accordance with the deadline for submitting tax declaration dossiers stated in Article 44 of the Law on Tax Administration 2019.

What is the deadline for submission of CIT declaration dossiers in case the specified deadline coincides with a weekly break or public holiday in Vietnam? (Photo from Internet)

What is the deadline for submission of quarterly CIT declaration dossiers in Vietnam?

According to point b, clause 1, Article 44 of the Law on Tax Administration 2019, it is stated as follows:

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.

...

Thus, the deadline for submission of quarterly CIT declaration dossiers in Vietnam is the last day of the first month of the succeeding quarter.

What are the cases where quarterly CIT declaration dossiers are required in Vietnam?

According to clause 2, Article 8 of Decree 126/2020/ND-CP:

Taxes declared monthly, quarterly, annually, separately; tax finalization

...

2. The following taxes and other amounts shall be declared quarterly:

a) Corporate income tax incurred by foreign airliners and foreign reinsurers.

b) VAT, corporate income tax, personal income tax declared on behalf of pledgors by credit institutions and third parties authorized by credit institutions to manage the collateral pending settlement.

c) Personal income tax deducted by income payers that are eligible to declare VAT quarterly and also decide to declare personal income tax quarterly; individuals earning salaries or remunerations (hereinafter referred to as “salary earners”) who decide to declare personal income tax quarterly with tax authorities.

d) Taxes and other amounts payable to state budget declared and paid on behalf of individuals by other organizations or individuals that are eligible to declare VAT quarterly and decide to declare tax on behalf of these individuals quarterly, except for the case specified in Point g Clause 4 of this Article.

dd) Surcharges when crude oil price increases (except petroleum activities of Vietsovpetro JV in block 09.1).

...

Thus, quarterly corporate income tax declaration dossiers are required for:

- Corporate income tax incurred by foreign airliners and foreign reinsurers.

- Corporate income tax declared on behalf of pledgors by credit institutions and third parties authorized by credit institutions to manage the collateral pending settlement.