Deadlines and places for submission of tax declaration dossiers according to the Amending Law on Tax Administration 2012 of Vietnam

Specifically, according to Clause 9 Article 1 of the Amending Law on Tax Administration 2012 of Vietnam amending and supplementing Article 32 of  the Law on Tax administration 2006, regulations on deadlines and places for submission of tax declaration dossiers are amended and supplemented as follows:

- For the taxes being declared every month and every quarter:

+ On the 20th of the month succeeding the month when the tax liability arises at the latest, applicable to the taxes declared and paid every month;

+ On the 30 of the month succeeding the month when the tax liability arises at the latest, applicable to the taxes declared and paid every quarter.

- For annual taxes:

+ On the 30th of the first month of the calendar year or the fiscal year at the latest, applicable to the annual tax declaration.

For taxes on the use of non-agricultural land and land rents, the time limit for making tax declaration is prescribed by the laws on taxes on the use of non-agricultural land and land rents;

+ On the 30th of the quarter succeeding the quarter when the tax liability arises at the latest, applicable to the initial tax declaration every quarter;

+ On the 90th as from the end of the calendar year or the fiscal year at the latest, applicable to the annual tax declaration.

- On the 10th as from the tax liability arises at the latest, applicable to the taxes declared every time the tax liability arises;

The time limit for submitting the declaration of taxes on land income and registration fee is specified by the Government and relevant laws.

- For imported goods and exported goods, the deadline for submitting tax declaration dossiers is that for submitting customs declarations:

+ For imported goods, tax declaration dossiers shall be submitted before the goods arrive at the border gate or within thirty days after the goods arrive at the border gate. Customs declarations are valid for carrying out tax procedures within fifteen days from the date of registration;

+ For exported goods, tax declaration dossiers shall be submitted at least eight hours before the means of transport leave the country. Customs declarations are valid for carrying out tax procedures within fifteen days from the date of registration;

+ For dutiable accompanying luggage of persons on entry or exit, customs declarations shall be submitted upon the arrival of means of transport at the border gate, or before carriers complete the procedures for embarkation of passengers onto means of transport on exit. Luggage sent before or after the trips of persons on entry is subject to the provisions of Point a of this Clause.

- For the termination of operation or contracts, transformation of corporate ownership or corporate reorganization, the deadline for submitting tax declaration dossiers is the forty fifth day from the date of termination of operation or contracts, transformation of corporate ownership or corporate reorganization.

- The location for submitting tax declarations:

+ The taxpayers shall submit the tax declarations at the authority in charge;

+ When submitting the tax declaration according to single-window system, the location for submitting the tax declaration is provided by that system;

+ The locations for submitting the tax declaration of exports and imports are specified by the Law on Customs;

+ The Government shall specify the location for submitting tax declarations in cases such as: the taxpayer engages in multiple businesses; the taxpayer conducts business or production in multiple localities; the taxpayer having tax liabilities; the taxpayer having tax on the incomes from land; the taxpayer making electronic declaration, and other necessary cases.

View more: The Amending Law on Tax Administration 2012 of Vietnam takes effect from July 01, 2013.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE