What is the deadline for tax payment for the tax period of September 2024 in Vietnam?

What is the deadline for tax payment for the tax period of September 2024 in Vietnam?

Based on Clause 1, Article 55 of the Law on Tax Administration 2019:

Tax payment deadline

1. In cases where taxpayers calculate their own taxes, the latest tax payment deadline is the last day of the deadline for submitting the tax declaration dossier. In cases of supplementary tax declaration, the tax payment deadline is the deadline for submitting the tax declaration dossier for the period where errors occurred.

For corporate income tax, it is temporarily paid quarterly, and the latest tax payment deadline is the 30th day of the first month of the following quarter.

For crude oil, the tax payment deadline for natural resource tax and corporate income tax per crude oil sales occasion is 35 days from the sale date for domestically sold crude oil or from the customs clearance date for exported crude oil, as per customs law provisions.

For natural gas, the tax payment deadline for natural resource tax and corporate income tax is per month.

Based on the regulations in Clause 1, Article 44 of the Law on Tax Administration 2019 regarding the deadline for submitting monthly tax declaration dossiers:

Deadline for submitting tax declaration dossiers

1. The deadlines for submitting tax declaration dossiers for monthly, quarterly taxes are as follows:

a) No later than the 20th day of the following month in cases of monthly declaration and payment;

b) No later than the last day of the first month of the following quarter for quarterly declaration and payment.

...

Based on Article 86 of the Circular 80/2021/TT-BTC:

Deadline for submitting tax declaration dossiers and tax payment deadline

The deadline for submitting tax declaration dossiers shall be applied according to the provisions of Clauses 1, 2, 3, 4, 5 of Article 44 of the Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. The tax payment deadline shall follow the provisions of Clauses 1, 2, 3 of Article 55 of the Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. If the deadline for submitting tax declaration dossiers and the tax payment deadline coincides with a holiday, the deadlines will be postponed to the following working day, as stipulated by the Civil Code.

Refer to Clause 5, Article 148 of the Civil Code 2015 regarding the end of a period as follows:

End of a period

...

5. When the last day of a period is a weekend or public holiday, the period ends at the end of the following working day.

The deadline for submitting tax declaration dossiers for the tax period of September 2024 is October 20, 2024.

However, October 20, 2024 falls on a Sunday, so the deadline for submitting the tax declaration dossier for the tax period of September 2024 at the tax authority will be moved to October 21, 2024.

Hence, the latest tax payment deadline for the tax period of September 2024 is October 21, 2024, which falls on a Monday.

Note: The above deadline applies when the taxpayer submits the tax declaration dossier directly at the tax authority.

What is the deadline for tax payment for the tax period of September 2024 in Vietnam? (Image from the Internet)

What are cases in which taxpayers are allowed to extend the deadline for tax payment for the tax period of September 2024 in Vietnam?

Based on the provisions in Article 46 of the Law on Tax Administration 2019 regarding the extension of tax declaration dossier submission deadlines:

Extension of tax declaration dossier submission deadlines

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

2. The extension period will not exceed 30 days for monthly, quarterly, annual tax declaration submissions, or individual tax obligations; 60 days for annual tax finalization submissions from the deadline for submitting tax declaration dossiers.

3. Taxpayers must submit a written request to the tax authority for an extension before the expiration of the tax declaration dossier submission deadline, stating the reasons for the extension, with confirmation from the commune-level People’s Committee or local police where the extension case occurred, as stipulated in Clause 1 of this Article.

4. Within 3 working days from the receipt of the extension request, the tax authority must respond in writing to the taxpayer regarding whether the extension is granted or not.

Taxpayers unable to submit tax declaration dossiers on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents will be granted an extension by the head of the directly managing tax authority for tax payments and declaration dossiers.

Note: The extension period will not exceed 30 days for monthly, quarterly, annual tax declaration submissions, or individual tax obligations; 60 days for annual tax finalization submissions from the deadline for submitting tax declaration dossiers.

What documents are included in the dossier for extension of September tax payments in Vietnam?

Based on Article 64 of the Law on Tax Administration 2019, the dossier for extension of September tax payments in Vietnam includes:

Tax payment extension dossier

1. Taxpayers eligible for a tax payment extension as stipulated by this Law must prepare and submit a tax payment extension dossier to the directly managing tax authority.

2. The tax payment extension dossier includes:

a) A written request for tax payment extension stating the reason, the tax amount, and the payment deadline;

b) Documents proving the reason for the tax payment extension.

3. The Minister of Finance shall specify the detailed tax payment extension dossier.

Therefore, the tax payment extension dossier for September includes:

- A written request for tax payment extension;- Documents proving the reason for the tax payment extension.

* The detailed tax payment extension dossier will be specified by the Minister of Finance.