The final deadline for submitting tax finalization dossiers for enterprises and individuals subject to tax is specified in Official Dispatch 5749/CT-TNCN on the guidance for PIT finalization and issuance of dependent tax codes. Accordingly:
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For individuals directly finalizing taxes with the tax authorities:
- Individuals with additional tax payable must submit their tax finalization dossier for the year 2017 no later than March 31, 2018.- In cases where individuals have overpaid tax and seek a refund or offset it against the next tax declaration period, they can submit the dossier at any time within the year.
For enterprises paying income:
- Enterprises paying income that must finalize according to the calendar year must submit their tax finalization dossiers for the year 2017 no later than January 31, 2018.- In cases where enterprises have been divided, separated, merged, consolidated, converted, dissolved, or declared bankrupt in accordance with the Law on Enterprises, they must finalize the tax for the personal income tax withheld no later than 45 days from the date of division, separation, merger, consolidation, conversion, dissolution, or bankruptcy.
For more guidance, see Official Dispatch 5749/CT-TNCN issued on February 5, 2018.
