Schedule of submission of tax returns in 2021

 

When 2020’s final months are drawing on, it's high time for company’s accountants to be informed on time of new regulations on the schedule of submission of tax returns in the next year to update them on this schedule, ensuring that their tasks are completed and helping enterprises duly discharge and fulfill their obligations to file tax returns.      Below is the schedule of submission of tax returns in 2021. Month Deadline Types Legal bases Jan. 20/01 - Forms of declaration of VAT arising in Dec., 2020 - Forms of declaration of VAT arising in Dec., 2020 (if any) Point a of clause 1 of Article 44 of 2019 Law on Tax Administration - Reports on use of invoices arising in Dec., 2020 Article 27 in Circular No. 39/2014/TT-BTC 30/1 License fees arising in 2021 Point a of clause 1 of Article 10 in the Decree No. 126/2020/ND-CP - Reports on use of invoices arising in 4th Quarter of 2020 Article 27 in Circular No. 39/2014/TT-BTC Feb. 01/02 - Forms of declaration of VAT arising in 4th Quarter of 2020 - Forms of declaration of PIT arising in 4th Quarter of 2020 - Payments of temporarily calculated CIT arising in 4th Quarter of 2020 Point b of clause 1 of Article 44 in the 2019 Law on Tax Administration, and clause 4 of Article 8 in Circular No. 156/2013/TT-BTC 20/02 - Reports on use of invoices arising in Jan., 2021 Article 27 in Circular No. 39/2014/TT-BTC - Forms of declaration of VAT arising in Jan., 2021 - Forms of declaration of PIT arising in Jan., 2021 Point a of clause 1 of Article 44 in the 2019 Law on Tax Administration, and clause 4 of Article 8 in Circular No. 156/2013/TT-BTC Mar. 20/3 - Reports on use of invoices arising in Feb., 2021 Article 27 in Circular No. 39/2014/TT-BTC - Forms of declaration of VAT arising in Feb., 2021 - Forms of declaration of PIT arising in Feb., 2021 Point a of clause 1 of Article 44 in the 2019 Law on Tax Administration, and clause 4 of Article 8 in Circular No. 156/2013/TT-BTC 31/3 - 2020 CIT finalization - 2020 CIT finalization (by enterprises acting on behalf of taxpayers) - 2020 annual financial statements Point a of clause 2 of Article 44 of 2019 Law on Tax Administration Point d of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC Apr. 20/4 - Forms of declaration of VAT arising in Mar., 2021 - Forms of declaration of PIT arising in Mar., 2021 Point a of clause 1 of Article 44 of 2019 Law on Tax Administration - Reports on use of invoices arising in Mar., 2021 Article 27 in Circular No. 39/2014/TT-BTC May 03/5 - Forms of declaration of VAT arising in 1st Quarter of 2021 - Forms of declaration of PIT arising in 1st Quarter of 2021 - Advance payment of temporarily calculated CIT arising in 1st Quarter of 2021 Point b of clause 1 of Article 44 in the 2019 Law on Tax Administration, and clause 4 of Article 8 in Circular No. 156/2013/TT-BTC - 2020 PIT finalization (by taxpayers themselves) Point b of clause 2 of Article 44 in the 2019 Law on Tax Administration, and Article 8 in Circular No. 156/2013/TT-BTC - Reports on use of invoices in 1st Quarter of 2021 Article 27 in Circular No. 39/2014/TT-BTC and Official Dispatch No. 50942/CT-HTr dated August 4, 2015 20/5 - Forms of declaration of VAT arising in Apr., 2021 - Forms of declaration of PIT arising in Apr., 2021 Point a of clause 1 of Article 44 of 2019 Law on Tax Administration - Reports on use of invoices arising in Apr., 2021 Article 27 in Circular No. 39/2014/TT-BTC Jun. 20/6 - Reports on use of invoices arising in May, 2021 Article 27 in Circular No. 39/2014/TT-BTC - Forms of declaration of VAT arising in May, 2021 - Forms of declaration of PIT arising in May, 2021 Point a of clause 1 of Article 44 in the 2019 Law on Tax Administration, and clause 4 of Article 8 in Circular No. 156/2013/TT-BTC Jul. 20/7 - Forms of declaration of VAT arising in Jun., 2021 - Forms of declaration of PIT arising in Jun., 2021 Point a of clause 1 of Article 44 of 2019 Law on Tax Administration - Reports on use of invoices arising in Jun., 2021 Article 27 in Circular No. 39/2014/TT-BTC Aug. 20/8 - Forms of declaration of VAT arising in 2nd Quarter of 2021 - Forms of declaration of PIT arising in 2nd Quarter of 2021 - Advance payment of temporarily calculated PIT arising in 2nd Quarter of 2021 Point a of clause 1 of Article 44 in the 2019 Law on Tax Administration, and clause 4 of Article 8 in Circular No. 156/2013/TT-BTC - Reports on use of invoices in 2nd Quarter of 2021 Article 27 in Circular No. 39/2014/TT-BTC and Official Dispatch No. 50942/CT-HTr dated August 4, 2015 20/8 - Forms of declaration of VAT arising in Jul., 2021 - Forms of declaration of PIT arising in Jul., 2021 Point a of clause 1 of Article 44 of 2019 Law on Tax Administration - Reports on use of invoices arising in Jul., 2021 Article 27 in Circular No. 39/2014/TT-BTC Sep. 20/9 - Reports on use of invoices arising in Aug., 2021 Article 27 in Circular No. 39/2014/TT-BTC - Forms of declaration of VAT arising in Aug., 2021 - Forms of declaration of PIT arising in Aug., 2021 Point a of clause 1 of Article 44 of 2019 Law on Tax Administration Oct. 20/10 - Submission of form of declaration of VAT arising in Sep., 2021. - Forms of declaration of PIT arising in Sep., 2021 Point a of clause 1 of Article 44 of 2019 Law on Tax Administration - Reports on use of invoices arising in Sep., 2021 Article 27 in Circular No. 39/2014/TT-BTC   Nov. 31/10 - Forms of declaration of VAT arising in 3rd Quarter of 2021 - Forms of declaration of PIT arising in 3rd Quarter of 2021 - Advance payment of temporarily calculated PIT arising in 3rd Quarter of 2021 Point b of clause 1 of Article 44 in the 2019 Law on Tax Administration, and clause 4 of Article 8 in Circular No. 156/2013/TT-BTC Submitting reports on use of invoices in Quarter III/2021 Article 27 in Circular No. 39/2014/TT-BTC and Official Dispatch No. 50942/CT-HTr dated August 4, 2015 20/11 - Reports on use of invoices arising in Oct., 2021 Article 27 in Circular No. 39/2014/TT-BTC - Forms of declaration of VAT arising in Oct., 2021 - Forms of declaration of PIT arising in Oct., 2021 Point a of clause 1 of Article 44 in the 2019 Law on Tax Administration, and clause 4 of Article 8 in Circular No. 156/2013/TT-BTC Dec. 15/12 2022 lump-sum tax returns Point c of clause 2 of Article 44 in the 2019 Law on Tax Administration 20/12 Reports on use of invoices arising in Nov., 2020 Article 27 in Circular No. 39/2014/TT-BTC - Forms of declaration of VAT arising in Nov., 2021 - Forms of declaration of PIT arising in Nov., 2021 Point a of clause 1 of Article 44 of 2019 Law on Tax Administration

 Reading in Vietnamese: Lịch nộp các loại báo cáo thuế năm 2021