Vietnam Tax Calendar

Month	Due date	For taxpayers filing tax returns quarterly	For taxpayers filing tax returns monthly
Jan	20 January		VAT return for December of prior year PIT return for December of prior year
	30 January	Interim CIT payment for Q4 of prior year Invoice Usage Report for Q4 of prior year Business license fee payment for current year	Interim CIT payment for Q4 of prior year Invoice Usage Report for Q4 of prior year Business license fee payment for current year
	31 January	VAT return for Q4 of prior year PIT return for Q4 of prior year
Feb	20 February		VAT return for January of current year PIT return for January of current year
Mar	20 March		VAT return for February of current year PIT return for February of current year
	30 March	Annual CIT return of prior year Annual PIT return of prior year Financial statements prior year	Annual CIT return of prior year Annual PIT return of prior year Financial statements of prior year
Apr	20 April		VAT return for March of current year PIT return for March of current year
	30 April	VAT return for Q1 of current year PIT return for Q1 of current year Interim CIT payment for Q1 of current year Invoice Usage Report for Q1 of current year Annual PIT return of prior year, for individuals filing the annual tax return by themselves.	Interim CIT payment for Q1 of current year Invoice Usage Report for Q1 of current year
May	20 May		VAT return for April of current year PIT return for April of current year
Jun	20 June		VAT return for May of current year PIT return for May of current year
Jul	20 July		VAT return for June of current year PIT return for June of current year
	30 July	Interim CIT payment for Q2 of current year Invoice Usage Report for Q2 of current year	Interim CIT payment for Q2 of current year Invoice Usage Report for Q2 of current year
	31 July	VAT return for Q2 of current year PIT return for Q2 of current year
Aug	20 August		VAT return for July of current year PIT return for July of current year
Sep	20 September		VAT return for August of current year CIT return for August of current year
Oct	20 October		VAT return for September of current year PIT return for September of current year
	30 October	Interim CIT payment Q3 of current year Invoice Usage Report for Q3 of current year	Interim CIT payment for Q3 of current year Invoice Usage report for Q3 of current year
	31 October	VAT return for Q3 of current year PIT return for Q3 of current year
Nov	20 November		VAT return for October of current year PIT return for October of current year
Dec	20 December		VAT return for November of current year PIT return for November of current year

NOTES:

• Tax payments and tax returns are due on the same date.
• If a due date falls on a weekend or public holiday, then the next working day will become the due date (except for online filings)
• Quarterly VAT filings apply to businesses with annual revenue of VND50 billion or less.
• By default, employers are required to file PIT returns and pay PIT for their employees monthly. If they are eligible for quarterly VAT filings, then they may elect to file PIT returns and pay PIT quarterly.

The due dates for VAT, PIT and CIT returns and Invoice Usage Reports are summarised below:

For monthly filing	For quarterly filing	For annual/Final filing
The 20th day of the following month	The last day of the 1st month of the following quarter	The last day of the 3rd month following the calendar year or financial year; or The 45th day following the date of approval of the merger, de-merger, acquisition, transformation, consolidation, or liquidation etc.

Due dates for filing return and payment of business license fee:

New business	Existing business
A new business that has commenced operation is required to file a business license fee return by the last day of the month of commencement. A new business that has not commenced operation is required to file a business license fee return by the 30th day following the date of receipt of the Certificate of Enterprise Registration.	If there is no change in the charter capital or the number of branches, then business license fee return is not required but payment must be made by 30 January. If there is a change in the charter capital or number of branches, a tax return must be lodged by 31 December of the year in which the change occurs, and payment must be made by 30 January of the following year.

Other tax filing dates:

Type of report	Description	Due date
Transfer Pricing	Annual disclosure of related party transactions	Together with the CIT annual return
Foreign Contractor Withholding Tax	Registration	Within 10 days following signing of contract
	Withholding tax return	Within 10 days following the date of remittance of the payment
	Finalisation	Within 45 days following completion date
	Tax treaty claim	15 days before the due date for tax filing
	Submission of certificate of tax resident of foreign country	15 days prior to the last day of contract or prior to the end of tax year (whichever is earlier); but not later than the end of the 1st quarter of the following tax year
Invoice	Registration of invoice	At least 2 days prior to use of invoice
	Report of lost/damaged invoices	Within 5 days following the date of the incidence