When is the deadline for submitting the VAT tax return in Vietnam for Q4 2024? What are cases where the deadline for submitting the VAT tax return is extended in Vietnam?

When is the deadline for submitting the VAT tax return in Vietnam for Q4 2024?

Pursuant to Clause 1, Article 44 of the Law on Tax Administration 2019, regulations on the deadline for submitting tax returns are as follows:

Deadline for submitting tax returns

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

a) No later than the 20th of the month following the month in which the tax obligation arises for monthly declaration and submission.

b) No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises for quarterly declaration and submission.

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Thus, the deadline for submitting quarterly VAT tax returns is no later than the last day of the first month of the quarter following the quarter in which the tax obligation arises. This means the deadline for submitting the VAT tax return for Q4 2024 is January 31, 2025.

However, January 31, 2025, falls on the 3rd day of the Lunar New Year and is a public holiday according to Notification 6150/TB-BLDTBXH 2024.

Additionally, according to Article 86 of Circular 80/2021/TT-BTC, which stipulates the deadline for submitting tax returns and tax payment is as follows:

Deadline for submitting tax returns and tax payment

The deadline for submitting tax returns follows the provisions of Clauses 1, 2, 3, 4, and 5 of Article 44 of the Law on Tax Administration and Article 10 of Decree 126/2020/ND-CP. The deadline for tax payment follows the provisions of Clauses 1, 2, 3 of Article 55 of the Law on Tax Administration and Article 18 of Decree 126/2020/ND-CP. If the deadline coincides with a holiday, the deadline for submitting tax returns and tax payment is the next working day after the holiday according to the Civil Code.

Furthermore, according to Clause 5, Article 148 of the Civil Code 2015, the regulation on ending the term is as follows:

End of term

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4. When the term is calculated in years, it ends on the corresponding day of the last month of the final year of the term.

5. If the last day of the term is a weekend or holiday, the term ends at the end of the next working day.

6. The term ends at 24:00 hours on the last day of the term.

From these regulations, it can be seen that the final deadline for submitting the VAT tax return for Q4 2024 is the next working day after the Lunar New Year holiday, which is February 3, 2025.

When is the deadline for submitting the VAT tax return in Vietnam for Q4 2024? What are cases where the deadline for submitting the VAT tax return is extended in Vietnam? (Image from the Internet)

Where is the place to submit the VAT tax return in Vietnam?

Pursuant to Article 45 of the Law on Tax Administration 2019, the place for submitting the VAT tax return is stipulated as follows:

- Taxpayers submit tax returns at the directly managing tax authority.

- In case of submitting tax return dossiers under the interconnected one-stop-shop mechanism, the place for submitting tax returns is implemented according to the regulations of that mechanism.

- The place for submitting tax returns for exported and imported goods is implemented according to the provisions of the Law on Customs.

- The Government of Vietnam stipulates the place for submitting tax returns for the following cases:

+ Taxpayers have multiple production and business activities;

+ Taxpayers conduct production and business activities in multiple locations; taxpayers arise tax obligations for types of taxes declared and paid on each occasion of the tax obligation arising;

+ Taxpayers arise tax obligations regarding revenues from land; granting rights to exploit water resources, and mineral resources;

+ Taxpayers arise tax obligations regarding personal income tax settlement;

+ Taxpayers declare tax via electronic transactions and other necessary cases.

Shall VAT tax returns be submitted electronically during the 2025 Lunar New Year in Vietnam?

According to Point a, Clause 1, Article 8 of Circular 19/2021/TT-BTC, which regulates how to determine the time of submitting electronic tax files, electronic tax payment of taxpayers, and the time of tax authorities sending notifications, decisions, documents to taxpayers as follows:

How to determine the time for submitting electronic tax files, electronic tax payment of taxpayers, and the time tax authorities send notifications, decisions, documents to taxpayers

1. Time for submitting electronic tax files, electronic tax payment

a) Taxpayers can carry out electronic tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet. The time taxpayers submit the file is determined as the day if the file is successfully signed and sent in the time frame from 00:00:00 to 23:59:59 of the day.

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According to the above regulations, taxpayers are allowed to submit electronic VAT tax return forms 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and during the 2025 Lunar New Year. Thus, taxpayers can submit electronic VAT tax return forms during the 2025 Lunar New Year.

What are cases where the deadline for submitting the VAT tax return is extended in Vietnam?

Pursuant to Clause 1, Article 46 of the Law on Tax Administration 2019, taxpayers can extend the tax submission deadline in cases where they cannot submit tax returns on time due to natural disasters, catastrophes, epidemics, fires, unexpected accidents, the chief of the directly managing tax authority will grant an extension for submitting the tax returns.

Additionally, the extension period for tax submission is determined as follows:

- Not more than 30 days for monthly, quarterly, annual tax return submissions, tax declarations for each tax obligation arising from the deadline for submitting tax returns.

- Not more than 60 days for submitting tax finalization dossiers from the deadline for submitting tax returns.

Note: Taxpayers must submit to the tax authority a written request for an extension of the deadline for submitting tax returns before the deadline for submitting tax returns, clearly stating the reason for the extension request confirmed by the commune-level People's Committee or the commune-level Police at the place where the case for extension arises.