Vietnam: What are the deadlines for submitting tax declarations and employment reports in the 2nd quarter of 2023?
What are the deadlines for submitting tax declarations and employment reports in April 2023 in Vietnam?
Regarding employment reports:
- Before April 3, 2023:
The deadline for submitting employment reports in March 2023 shall follow Clause 2, Article 16 of Circular 28/2015/TT-BLDTBXH as follows:
Notification of changes in employees
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2. Before every 3rd of a month, the employer shall send a notification of changes in working employees (if any, of the previous solar month) to the employment service center where its headquarters is located using Form No. 29 issued herewith.
Regarding tax declarations:
- Before April 20, 2023:
+ Deadline for submitting VAT declarations in March 2023 shall follow Clause 1, Article 44 of the Law on Tax Administration 2019.
+ Deadline for submitting PIT declarations in March 2023 shall follow Clause 1, Article 44 of the Law on Tax Administration 2019.
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.
What are the deadlines for submitting tax declarations and employment reports in May 2023 in Vietnam?
Regarding employment reports:
- Before May 3, 2023:
The deadline for submitting employment reports in April 2023 shall follow Clause 2, Article 16 of Circular 28/2015/TT-BLDTBXH:
Notification of changes in employees
...
2. Before every 3rd of a month, the employer shall send a notification of changes in working employees (if any, of the previous solar month) to the employment service center where its headquarters is located using Form No. 29 issued herewith.
Regarding tax declarations:
- Before May 4, 2023:
(1) Enterprises pay temporary CIT in the first quarter of 2023 according to the provisions of Clause 1, Article 55 of the Law on Tax Administration 2019 as follows:
Tax payment deadlines
1. In case tax is calculated by the taxpayer, the tax payment deadline is the deadline for submission of the tax declaration dossier. In case of submission of supplementary tax documents, the tax payment deadline is the deadline for submission of the erroneous tax declaration dossier.
The deadline for paying corporate income tax, which is paid quarterly, is the 30th of the first month of the next quarter.
The deadline for paying resource royalty and corporate income tax on crude oil is 35 days from the date of selling domestically or the date of customs clearance in case of export.
Resource royalty and corporate income tax on natural gas shall be paid monthly.
Thus, the deadline for paying temporary CIT in the first quarter of 2023 is no later than April 30, 2023.
However, holidays for Hung Kings Commemorations and Reunification Day and International Workers' Day will last from April 29, 2023 to May 3, 2023, the deadline for paying c temporary CIT in the first quarter of 2023 is no later than May 4, 2023.
(2) Deadline for submitting VAT declarations in the first quarter of 2023 shall follow Clause 1, Article 44 of the Law on Tax Administration 2019.
(3) Deadline for submitting PIT declarations in the first quarter of 2023 shall follow Clause 1, Article 44 of the Law on Tax Administration 2019.
Deadlines for submission of tax declaration dossiers
1. Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:
…
b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.
Thus, the deadline for submission of VAT and PIT declarations in the first quarter of 2023 is no later than April 30, 2023.
However, holidays for Hung Kings Commemorations and Reunification Day and International Workers' Day will last from April 29, 2023 to May 3, 2023, the deadline for paying c temporary CIT in the first quarter of 2023 is no later than May 4, 2023.
- Before May 20, 2023:
(1) Deadline for submitting VAT declarations in April 2023 shall follow Clause 1, Article 44 of the Law on Tax Administration 2019.
(2) Deadline for submitting PIT declarations in April 2023 shall follow Clause 1, Article 44 of the Law on Tax Administration 2019
What are the deadlines for submitting tax declarations and employment reports in June 2023 in Vietnam?
Regarding employment reports:
- Before June 3, 2023:
Enterprises shall submit notifications of changes in employees in May 2023 as prescribed in Clause 2 Article 16 of Circular 28/2015/TT-BLDTBXH:
Notification of changes in employees
...
2. Before every 3rd of a month, the employer shall send a notification of changes in working employees (if any, of the previous solar month) to the employment service center where its headquarters is located using Form No. 29 issued herewith.
- Before June 5, 2023:
Enterprises shall submit notifications of changes in employees in the first 6 months of 2023 as prescribed in Clause 2, Article 4 of Decree 145/2020/ND-CP (amended and supplemented by Clause 1, Article 73 of Decree 35/2022/ND-CP) as follows:
Employment report
Declaration of employment status and periodic reports on changes of employees mentioned in Clause 2 Article 12 of the Labor Code are elaborated as follows:
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Periodically, on a six-month (by June 5) and annual (by December 12) basis, employers shall update the Department of Labor, War Invalids and Social Affairs on employee changes via the National Service Portal according to the Form No. 01/PLI of Appendix I hereto and notify these changes to the social insurance agency of the district where their main offices, branches or representative offices are located. Where any employer cannot give updates on employee changes via the National Service Portal, a paper report must be sent by using the Form No. 01/PLI of Appendix I hereto to the Department of Labor, War Invalids and Social Affairs, and such changes must be informed to the social insurance agency of the district where its main office, branch, or representative office is located. If there are any changes in employees working at industrial parks and economic zones, employers shall be required to report such changes to the Departments of Labor, War Invalids and Social Affairs, social insurance agencies of the districts where their main offices or branches are located, and industrial park and economic zone authorities, for monitoring purposes.
Regarding tax declarations:
- Before June 20, 2023:
(1) Deadline for submitting VAT declarations in May 2023 shall follow Clause 1, Article 44 of the Law on Tax Administration 2019.
(2) Deadline for submitting PIT declarations in May 2023 shall follow Clause 1, Article 44 of the Law on Tax Administration 2019.
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