|
For your convenience
in keeping track of obligations to submission tax returns in next year. I am
trying my best to give you details about the final deadlines for submission
of tax returns in accordance with existing regulations. I hope it would help.
1. Determination of deadlines for submission of month- or
quarter-based tax returns
* Deadline for submission of month-based tax
declarations.
The
deadline is the 20th day of the month following the month during
which tax obligations arise with respect to month-based tax declaration and
tax return submission.
* Deadline for submission of quarter-based tax
declarations.
Below
are specific regulations: Clause 1 of
Article 44 in the 2019 Law on Tax Administration prescribes the deadline for
submission of tax returns with respect to taxes declared on a monthly basis (the 20th day of the month
following the month during which tax obligations arise at the latest) or
on a quarterly basis as follows:
“b)
The deadline is the last day of the first month of the quarter following the
quarter during which tax obligations arise with respect to quarter-based tax
declaration and tax return submission”.
Pursuant
to clause 9 of Article 1 in the 2012 amended Law on Tax Administrations, regulating
taxes declared on a monthly or quarterly basis,
“b)
The deadline is the 30th day of the quarter following the quarter
during which tax obligations arise with respect to quarter-based tax
declaration and tax return submission”.
This
means that, according to new regulations, from July 1, 2020, the deadline for
quarter-based submission of tax returns may be extended to 1 day.
Notes: Clause 2 of Article 35 in the Decree
No. 119/2018/NĐ-CP, providing instructions on the
Circular No. 68/2019/TT-BTC, prescribes that:
“The
implementation of e-invoices and e-invoices with tax authorities’
identification codes as provided by this Decree shall be completed by
enterprises, economic or other organizations, business households and
individuals by November 1, 2020”.
“From
November 1, 2020, enterprises, economic organizations, other entities,
business households or individual businesses shall have to register their use
of electronic invoices in accordance with regulations in force. In addition,
as e-invoice data are connected to tax authorities, submission of reports on
use of invoices is not required to conform to regulations laid down in
Circular No. 39/2014/NĐ-CP (already repealed).
2. Detailed schedule for month-based or quarter-based tax
return submission
* Schedule of month-based tax return submission
|
Deadline
|
Description
of tax returns
|
Legal
bases
|
|
January:
20/01/2020
|
- Submission
of form of declaration of VAT arising in December 2019
- Submission
of form of declaration of PIT arising in December 2019 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of report on use of invoices in December 2019.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
February:
20/02/2020
|
- Submission
of form of declaration of VAT arising in January 2020.
- Submission
of form of declaration of PIT arising in January 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
|
- Submission
of report on use of invoices in January 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
March:
20/03/2020
|
- Submission
of form of declaration of VAT arising in February 2020.
- Submission
of form of declaration of PIT arising in February 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of report on use of invoices in February 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
CIT
arising in 2019:
30/3/2020
|
- 2019
CIT finalization.
- 2019
PIT finalization.
- Submission
of 2019 annual financial statements.
|
- Point
dd of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
April:
20/04/2020
|
- Submission
of form of declaration of VAT arising in March 2020.
- Submission
of form of declaration of PIT arising in March 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of report on use of invoices in March 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
May:
20/05/2020
|
- Submission
of form of declaration of VAT arising in April 2020.
- Submission
of form of declaration of PIT arising in April 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of report on use of invoices in April 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
June:
20/06/2020
|
- Submission
of report on use of invoices in May 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
22/06/2020
|
- Submission
of form of declaration of VAT arising in May 2020.
- Submission
of form of declaration of PIT arising in May 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
- Clause
4 of Article 8 in the Circular No. 156/2013/TT-BTC.
|
|
July:
20/07/2020
|
- Submission
of form of declaration of VAT arising in June 2020.
- Submission
of form of declaration of PIT arising in June 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of report on use of invoices in June 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
August:
20/08/2020
|
- Submission
of form of declaration of VAT arising in July 2020.
- Submission
of form of declaration of PIT arising in July 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of report on use of invoices in July 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
September:
20/09/2020
|
- Submission
of report on use of invoices in August 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
21/09/2020
|
- Submission
of form of declaration of VAT arising in August 2020.
- Submission
of form of declaration of PIT arising in August 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
- Clause
4 of Article 8 in the Circular No. 156/2013/TT-BTC.
|
|
October:
20/10/2020
|
- Submission
of form of declaration of VAT arising in September 2020.
- Submission
of form of declaration of PIT arising in September 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of report on use of invoices in May 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
November:
20/11/2002
|
- Submission
of form of declaration of VAT arising in October 2020.
- Submission
of form of declaration of PIT arising in October 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of report on use of invoices in October 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC amended by clause 4 of Article 5 in
Circular No. 119/2014/TT-BTC.
|
|
December:
20/12/2020
|
- Submission
of form of declaration of VAT arising in November 2020.
- Submission
of form of declaration of PIT arising in November 2020 (if any).
|
- Point
a of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
3. Schedule of quarter-based tax return submission
|
Deadline
|
Description
of tax returns
|
Legal
bases
|
|
4th
Quarter/2019:
30/01/2020
|
- Submission
of form of declaration of VAT arising in 4th Quarter of 2019.
- Submission
of form of declaration of PIT arising in 4th Quarter of 2019 (if
any).
- Payment
of temporarily calculated CIT arising in 4th Quarter of 2019.
|
- Point
b of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of reports on use of invoices in 4th Quarter of 2019.
|
- Article
27 in Circular No. 39/2014/TT-BTC.
|
|
1st
Quarter/2020:
04/05/2020
|
- Submission
of form of declaration of VAT arising in 1st Quarter of 2020.
- Submission
of form of declaration of PIT arising in 1st Quarter of 2020 (if
any).
- Advance
payment of temporarily calculated CIT arising in 1st Quarter of
2020.
|
- Point
b of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
- Clause
4 of Article 8 in the Circular No. 156/2013/TT-BTC.
|
|
- Submission
of reports on use of invoices in 1st Quarter of 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC.
|
|
2nd
Quarter/2020:
30/07/2020
|
- Submission
of form of declaration of VAT arising in 2nd Quarter of 2020.
- Submission
of form of declaration of PIT arising in 2nd Quarter of 2020 (if
any).
- Advance
payment of temporarily calculated CIT arising in 2nd Quarter of
2020.
|
- Point
b of clause 3 of Article 10 in Circular No. 156/2013/TT-BTC.
|
|
- Submission
of reports on use of invoices in 2nd Quarter of 2020.
|
- Article
27 in Circular No. 39/2014/TT-BTC.
|
|
3rd
Quarter/2020:
02/11/2020
|
- Submission
of form of declaration of VAT arising in 3rd Quarter of 2020.
- Submission
of form of declaration of PIT arising in 3rd Quarter of 2020 (if
any).
- Advance
payment of temporarily calculated CIT arising in 3rd Quarter of
2020 (if any).
|
- Point
b of clause 1 of Article 44 in the 2019 Law on Tax Administration.
|
|
- Submission
of form of declaration of VAT arising in 3rd Quarter of 2020.
- Submission
of form of declaration of PIT arising in 3rd Quarter of 2020 (if
any).
- Advance
payment of temporarily calculated CIT arising in 3rd Quarter of
2020 (if any).
|
- Point
b of clause 1 of Article 44 in the 2019 Law on Tax Administration.
|
|
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