What is the deadline for submission of tax declaration dossiers for taxes declared annually in Vietnam?
What is the tax declaration dossier of taxes that are declared and paid annually in Vietnam?
Pursuant to Clause 3, Article 43 of the Law on Tax Administration 2019 stipulates as follows:
Tax declaration
1. The tax declaration dossier of taxes that are declared and paid monthly is the monthly tax return.
2. The tax declaration dossier of taxes that are declared and paid quarterly is the quarterly tax return.
3. The tax declaration dossier of taxes that are declared and paid annually is:
a) The annual tax declaration dossier, which consists of the annual tax return and other documents relevant to the tax payable; or
b) The terminal tax declaration dossier, which consists of the annual tax statement, the annual financial statement, the declaration of related-party transactions and other documents relevant to tax statement.
4. The tax declaration dossier of taxes that are declared and paid every time they are incurred consists of:
a) The tax return;
b) Invoices, contracts and other documents relevant to the tax liability as prescribed by law.
5. Customs dossiers of exports and imports specified by the Law on Customs shall be used as tax declaration dossiers.
6. The tax declaration dossier upon shutdown, contract termination, business conversion or business re-arrangement consists of:
a) The terminal tax return;
b) The financial statement up to the time of shutdown, contract termination, business conversion or business re-arrangement;
c) Other documents relevant to tax statement.
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Thus, the tax declaration dossier of taxes that are declared and paid annually is:
- The annual tax declaration dossier, which consists of the annual tax return and other documents relevant to the tax payable; or
- The terminal tax declaration dossier, which consists of the annual tax statement, the annual financial statement, the declaration of related-party transactions and other documents relevant to tax statement.
What is the deadline for submission of tax declaration dossiers for taxes declared annually in Vietnam?
What is the deadline for submission of tax declaration dossiers for taxes declared annually in Vietnam?
Pursuant to Clause 2, Article 44 of the Law on Tax Administration 2019 stipulates 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.
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.
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Accordingly, the deadline for submission of tax declaration dossiers for taxes declared annually is specified as follows:
- 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.
Where to submit tax declaration dossiers in Vietnam?
Pursuant to Article 45 of the Law on Tax Administration 2019, it is stipulated as follows:
Receiving authorities
1. Taxpayers shall submit tax declaration dossiers at their supervisory tax authorities.
2. 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 Law on Customs.
4. The Government shall specify receiving authorities of tax declaration dossiers submitted by:
a) A taxpayer who has more than one business activities;
b) A taxpayer who is running business in more than one administrative division; tax declared upon incurrence
c) Taxpayers who incur tax on revenue from land; grant of the right to water resource extraction or mineral extraction;
d) Taxpayers who have to complete their own personal income tax returns;
dd) Taxpayers who declare tax electronically, and other cases.
Accordingly, taxpayers shall submit tax declaration dossiers at their supervisory tax authorities.
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