Deadlines for submission and receiving authorities of tax declaration dossiers in Vietnam

Deadlines for submission and receiving authorities of tax declaration dossiers in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. What is tax declaration dossier?

According to Clause 1, Article 7 of Decree 126/2020/ND-CP, a tax declaration dossier consists of the tax return and documents that are the basis for determination of the taxpayer’s tax obligations, is prepared and sent by the taxpayer to the tax authority.

A tax declaration dossier can be electronic or physical. The taxpayer shall use the set forms provided by the Minister of Finance and be legally responsible for  the information provided therein;

Include adequate documents required in the tax declaration dossier. For documents without set forms provided by the Ministry of Finance, relevant laws shall apply.

2. Deadlines for submission of tax declaration dossiers in Vietnam

The deadlines for submission of tax declaration dossiers in Vietnam under Article 44 of the Law on Tax Administration 2019 is as follows:

- Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:

+ For taxes declared monthly: the 20th of the month succeeding the month in which tax is incurred;

+ For taxes declared quarterly: the last day of the first month of the succeeding quarter.

- For taxes declared annually:

+ 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.

- For declaration of taxes that are declared and paid upon incurrence: the 10th day from the day on which tax is incurred.

- For tax declaration dossiers upon shutdown, contract termination, business conversion or business re-arrangement: the 45th day from the occurrence of the event.

- The Government shall specify the deadlines for submission of statements of farming land levies, non-farming land levies; land levies; land rents, water surface rents;

Mineral extraction licensing fee; water resource extraction licensing fee; registration fee; licensing fees; other amounts payable to state budget in accordance with regulations of law on management and use of public property; multinational profit reports.

- Deadlines for submission of customs dossiers of exports and imports are specified by the Law on Customs.

- In case a taxpayer declares tax electronically on the last day of the time limit for declaration and the information portal of the tax authority is not functional, the taxpayer may submits the electronic declaration on the next day after the online portal is functional again.

3. Receiving authorities in Vietnam

Receiving authorities under Article 45 of the Law on Tax Administration 2019 are as follows:

- Taxpayers shall submit tax declaration dossiers at their supervisory tax authorities.

- Receiving authorities of tax declaration dossiers submitted through the single-window system shall be specified by the regulations of the single-window system.

- Receiving authorities of customs dossiers of exports and imports are specified by the Law on Customs.

- The Government shall specify receiving authorities of tax declaration dossiers submitted by:

+ A taxpayer who has more than one business activities;

+ A taxpayer who is running business in more than one administrative division; tax declared upon incurrence

+ Taxpayers who incur tax on revenue from land; grant of the right to water resource extraction or mineral extraction;

+ Taxpayers who have to complete their own personal income tax returns;

+ Taxpayers who declare tax electronically, and other cases.

Quoc Dat

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