In Which Cases Can Tax Declaration Filing Be Extended? Deadlines for Filing Tax Declarations and Paying Taxes
What is the deadline for filing tax returns?
Pursuant to the regulations in Article 44 of the 2019 Law on Tax Administration and Article 86 of Circular 80/2021/TT-BTC, the deadlines for filing tax returns are as follows:
(1) The deadlines for filing tax returns for taxes declared monthly or quarterly are stipulated as follows:
- No later than the 20th day of the following month for monthly filings;- No later than the last day of the first month of the following quarter for quarterly filings.
(2) The deadlines for filing tax returns for taxes computed annually are stipulated as follows:
- No later than the last day of the third month from the end of the calendar year or fiscal year for annual tax finalization returns; no later than the last day of the first month of the calendar year or fiscal year for annual tax returns;- No later than the last day of the fourth month from the end of the calendar year for personal income tax finalization returns of individuals directly finalizing taxes;- No later than December 15 of the preceding year for tax returns of business households and individuals paying taxes under the presumptive method; for new business households and individuals, no later than 10 days from the start of business.
(3) The deadline for filing tax returns for taxes declared and paid on an ad-hoc basis is no later than the 10th day from the arises of tax obligations.
(4) The deadline for filing tax returns upon termination of activities, termination of contracts, or reorganization of enterprises is no later than the 45th day from the occurrence of the event.
(5) In cases where taxpayers declare taxes electronically on the last day of the filing deadline and the electronic tax portal encounters issues, taxpayers may file their electronic tax returns and payments the following day after the electronic tax portal resumes operation.
Note: If the tax return filing deadline coincides with an official holiday, the deadline is extended to the next working day after the holiday.
In which cases can the deadline for filing tax returns be extended? Tax return filing deadlines, tax payment deadlines?
In which cases can the deadline for filing tax returns be extended?
According to Article 46 of the 2019 Law on Tax Administration, the extension of tax return filing is stipulated as follows:
- Taxpayers unable to file tax returns on time due to natural disasters, catastrophes, epidemics, fires, or unforeseen accidents may be granted an extension by the head of the tax authority directly managing them.- The extension period shall not exceed 30 days for monthly, quarterly, annual, and ad-hoc tax filings; and shall not exceed 60 days for annual tax finalization returns from the due date for filing tax returns.- Taxpayers must submit a written request for an extension to the tax authority before the tax return filing deadline, clearly stating the reason for the extension request with certification from the People's Committee or Police of the commune, ward, or commune-level town where the incident entitling the extension occurred as prescribed in Clause 1, Article 46 of the Law on Tax Administration.- Within 3 working days from the receipt of the extension request, the tax authority must respond in writing to the taxpayer regarding the acceptance or rejection of the extension request.
What is the deadline for tax payment?
According to Article 55 of the 2019 Law on Tax Administration, it is stipulated as follows:
Tax payment deadlines
1. In cases where taxpayers calculate the tax, the deadline for tax payment is no later than the last day of the tax return filing deadline. In cases of supplementary tax return filings, the tax payment deadline is the deadline for filing the tax return of the fiscal period with errors or omissions.
For corporate income tax, the quarterly provisional payment deadline is no later than the 30th day of the first month of the following quarter.
For crude oil, the deadline for paying resource tax and corporate income tax by crude oil sale instance is 35 days from the sale date for domestic sales or from the customs clearance date per customs law for export sales.
For natural gas, the deadline for paying resource tax and corporate income tax is monthly.
2. In cases where the tax authority calculates the tax, the payment deadline is the deadline stated in the tax authority's notification.
3. For other revenues from land, water resource exploitation rights fees, mineral resource exploitation rights fees, registration fees, and business license fees belonging to the state budget, the payment deadline is as prescribed by the Government of Vietnam.
4. For export and import goods subject to taxation as per tax laws, the payment deadline is as per the Law on Export and Import Tax; in cases of additional tax amounts post-clearance or goods release, the deadline for the additional payment is as follows:
a) The supplementary declaration payment deadline is the same as the initial customs declaration deadline;
b) For goods requiring analysis or inspection to determine the tax amount payable; goods without a definitive price at the customs declaration time; goods with actual payment amounts or adjustments adding to customs value not determined at the customs declaration time, the payment deadline follows the Minister of Finance's regulations.
Thus, tax payment deadlines are carried out in accordance with the aforementioned regulations.
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