To facilitate monitoring the implementation of tax declaration obligations in 2021, invite your business to update Schedule for submitting annual tax returns 2021 according to regulations to fulfill the legal obligations.
How to determine the time to submit tax returns monthly or quarterly #
* Time to file a tax return by month
"B) No later than the last day of the first month of the quarter following the quarter in which the tax liability arises in case of declaration and payment by quarter”.
"B) No later than the thirtieth day of the quarter following the quarter in which the tax liability arises in the case of quarterly declaration and payment."
Schedule to submit tax returns for the year 2021 by month, quarter #
Month | The latest submission deadline | Businesses tax monthly | Businesses declare tax quarterly |
1 | 20/1/2021 | - December 12 VAT return - December 12 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 12 |
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30/1/2021 | - Pay the license fee by 2021 | - Pay the license fee by 2021 | |
2 | 01/2/2021 (Due on January 31, 1 on Sunday) | - Pay the provisional corporate income tax for the fourth quarter of 2020 (if any) | - VAT return for Quarter IV / 2020 - Quarter IV / 2020 PIT return (if any) - Provisional corporate income tax payment for the fourth quarter of 2020 (if any) - Report on the use of Invoice Quarter IV / 2020 |
20/2/2021 | - VAT declaration in January 01 - December 01 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 1 |
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3 | 20/3/2021 | - VAT declaration in January 02 - December 02 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 2 |
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31/3/2021 | - Corporate income tax finalization in 2020 - Finalization of PIT in 2020 - Financial Statements 2020 | - Corporate income tax finalization in 2020 - Finalization of PIT in 2020 - Financial Statements 2020 | |
4 | 20/4/2021 | - December 03 VAT return - December 03 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 3 |
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5 | 03/5/2021 (Due to April 30 and May 4, public holidays) | - Temporarily Paying the provisional corporate income tax for Quarter I / 2021 (if any) | - VAT return for Quarter I / 2021 - Quarter I / 2021 PIT return (if any) - Temporarily Paying the provisional corporate income tax for Quarter I / 2021 (if any) - Report on the use of invoices in Quarter I / 2021 |
20/5/2021 |
| - December 4 VAT return - December 4 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 4 | |
6 | 20/6/2021 | - December 5 VAT return - December 5 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 5 |
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7 | 20/7/2021 | - December 6 VAT return - December 6 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 6 |
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31/7/2021 | - Temporary payment of CIT temporarily calculated for Quarter II / 2021 | - VAT declaration for Quarter II / 2021 - Quarter II / 2021 PIT return (if any) - Temporary payment of provisional corporate income tax for Quarter II / 2021 (if any) - Report on the use of Invoices in Quarter II / 2021 | |
8 | 20/8/2021 | - July 7 VAT return (if any) - December 7 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 7 |
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9 | 20/9/2021 | - July 8 VAT return (if any) -Personal income tax return of August 8 (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 8 |
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10 | 20/10/2021 | - VAT declaration in January 9 - December 9 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 9 |
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30/10/2021 | - Pay the provisional corporate income tax for the third quarter of 2021 | - VAT return for Quarter III / 2021 - Quarter III / 2021 PIT return (if any) - Pay provisional corporate income tax & VAT quarter III / 2021 (if any) - Report on the use of invoices for the third quarter of 2021 | |
11 | 20/11/2021 | - December 10 VAT return - December 10 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 10 |
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12 | 20/12/2021 | - VAT declaration in January 11 - December 11 PIT return (if any) - Pay VAT & PIT (if any). - Report on the use of invoices in December 11 |
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