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17/09/2021

📖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
Disclaimer

Please note that the above information is intended as general guidance only. It does not constitute an advice and it should not be used as an alternative to seeing professional advice. If you have queries on any matter in the context of your circumstance, please contact us.

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