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WAREHOUSE OF ENTERPRISE MANAGEMENT KNOWLEDGE

Specialized content, carefully edited, compiled and updated by the Expertis Committee

Tax knowledge for directors

  • Tax authorities and the fight against profiteering from value added tax (VAT)
  • Do not leave when being subject to tax enforcement
  • Banks must provide personal banking data to the tax authorities
  • Tax administration for enterprises with associated transactions from 2020
  • Tax obligation when the business is suspended
  • Sanctions for administrative violations on taxes and invoices (from December 05, 12)
  • Knowledge of Tax Administration should know for businesses
  • How businesses make tax planning (Tax Planning)
  • Tax policy: a constant worry of foreign investors
  • Schedule for submitting tax returns 2020
  • Tax administration assignment in Ho Chi Minh City

Knowledge of tax examination - tax settlement

  • Tax authorities and the fight against profiteering from value added tax (VAT)
  • Provision for devaluation of inventory
  • Correct understanding of the time to issue invoices
  • Provisions on tax assessment from 2020
  • Are royalties subject to contractor tax
  • Tax examination procedures are issued by the General Department of Taxation
  • Reasonable and valid expenses are deductible when the enterprise makes tax finalization

Knowledge of related transactions

  • Tax strictly controls associated transactions against transfer pricing: What should Vietnamese enterprises do?
  • Declare associated transactions for businesses in Vietnam
  • Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
  • Guide on Affiliate Transactions for Enterprises in Vietnam
  • Affiliate transactions (transfer pricing) – Part 4: guidance on declarations and records
  • Affiliate transactions (transfer pricing) – Part 3: Classification of associated transactions and the principle that the substance determines the form
  • Affiliate transactions (transfer pricing) – Part 2: Transfer pricing methods of multinational companies in Vietnam
  • Affiliate transactions (transfer pricing) – Part 1: Tax basis and profit transfer
  • Tax administration for enterprises with associated transactions from 2020
Legal regulations on affiliate transactions (Transfer pricing)
  • Circular 45/2021/TT-BTC guiding the application of APA in tax administration for enterprises with associated transactions
  • Official Dispatch 271/TCT-TTKT introducing new contents of Decree 132/2020/ND-CP on tax administration for enterprises with associated transactions
  • Appendices of Decree 132/2020/ND-CP on related-party transactions
  • Decree 132/2020 / ND-CP on tax administration applicable to enterprises with associated transactions
  • Official Letter 2835/TCT-TTKT guiding the implementation of Decree 68/2020/ND-CP issued by the General Department of Taxation
  • Decree 68/2020/ND-CP amending and supplementing Decree 20/2017/ND-CP on tax administration for enterprises with associated transactions
  • Circular 41/2017/TT-BTC guiding the implementation of Decree 20/2017/ND-CP stipulating tax administration for enterprises with associated transactions
  • Decree 20/2017 / ND-CP on tax administration applicable to enterprises with associated transactions

Tax law provisions

  • Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
  • Identify tax incentives for software
  • Circular 19/2021/TT-BTC guiding electronic transactions in the tax field
  • Regulations on Consolidation of legal documents and how to use Consolidated documents
Tax Administration
  • Circular 80/2021/TT-BTC guiding tax administration from January 01, 01
  • Circular 78/2021/TT-BTC on invoices and documents
  • Official Letter 6770/CTTPHCM-KK on filing tax returns during the implementation of Directive 16/CT-TTg
  • Circular 31/2021/TT-BTC on risk management in tax administration
  • Circular 105/2020/TT-BTC dated December 03, 12 guiding tax registration
  • Decree 126/2020 / ND-CP guiding the Law on Tax Administration 2019
  • Law on Tax Administration 2019 (Law No. 38/2019/QH14)
  • Circular 119/2014/TT-BTC amending the application of tax declaration by deduction method
V.a.t tax
  • Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
  • Reducing VAT from 10% to 8% in 2022 (From February 01 – Detailed application instructions)
  • Circular 43/2021/TT-BTC supplementing medical instruments and equipment subject to VAT rate of 5%
Corporate income tax
  • Circular 71/2021/TT-BTC providing guidance on corporate income tax for establishments carrying out socialization that have not yet been collected according to Resolution 63/NQ-CP dated May 25, 5
  • Costs related to Covid are included in business expenses and not included in personal income taxable income
  • Decision 29/2021/QD-TTg on special investment incentives
  • Decree 57/2021/ND-CP on corporate income tax incentives for projects producing supporting industry products
  • Circular 03/2021/TT-BTC guiding the CIT exemption and reduction for science and technology enterprises
personal income tax
  • Changes in the way to calculate PIT in 2022
  • Legal regulation system of personal income tax
Receipts
  • Official Dispatch 5113/TCT-CS guiding some contents about e-invoices
  • Official Letter 4144/TCT-CS General Department of Taxation introduces new contents in Circular 78/2021/TT-BTC guiding invoices and documents
  • The process of managing electronic invoices issued by the General Department of Taxation
  • Decree No. 123/2020 / ND-CP on invoices and documents
  • Circular 88/2020/TT-BTC amending and supplementing Article 26 of Circular 68/2019/TT-BTC
  • Circular 68/2019/TT-BTC guiding Decree 119/2018/ND-CP on e-invoices when selling goods and providing services
  • Consolidated document 11/VBHN-BTC in 2018 guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP on invoices for selling goods and providing services
  • Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP stipulating invoices for selling goods and providing services
  • Decree 04/2014/ND-CP amending and supplementing a number of articles of Decree No. 51/2010/ND-CP dated May 14, 05 regulating invoices for selling goods and providing services
  • Decree 51/2010 / ND-CP on invoices for selling goods and providing services
Penalties for administrative violations of tax and invoices
  • Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
  • Decree 125/2020/ND-CP stipulating penalties for administrative violations on taxes and invoices
Extension, tax exemption and reduction due to Covid-19
  • Resolution 11/NQ-CP on tax payment extension 2022
  • Resolution 43/2022/QH15 on fiscal and monetary policies to support the socio-economic recovery and development program
  • Decree 92/2021/ND-CP guiding Resolution 406/NQ-UBTVQH15 on tax exemption and reduction
  • Official Letter 3887/TCT-CS on business support and sponsorship for COVID-19 prevention and control activities
  • Decree 52/2021/ND-CP extending the deadline for payment of VAT, CIT, PIT and land rent in 2021 (Due to Covid-19)
  • Decree 41/2020/ND-CP Extension of deadlines for payment of VAT, CIT, PIT and land rent (Due to Covid-19)

Updating tax events news

  • Notes for individuals and businesses when finalizing taxes in 2021
  • Necessary documents and deadline for personal income tax finalization in 2022
  • Is it necessary to declare tax when there is no personal income tax?
  • Will there be a penalty for not finalizing personal income tax in 2022?
  • Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
  • Reducing VAT from 10% to 8% in 2022 (From February 01 – Detailed application instructions)
  • Manage input and output information of businesses and individuals through electronic invoices
  • Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
  • If I do not generate income, do I have to declare PIT?
  • Tax risk assessment and key monitoring of taxpayers from July 02, 07
  • Guide to PIT finalization in 2020
  • Exemption or reduction of corporate income tax for science and technology enterprises
  • Schedule for filing all kinds of tax returns for 2021
  • New regulations on tax declaration for businesses from December 12
  • New point of Decree 126 / ND-CP on tax administration is applicable from December 05, 12
  • Carefully get penalized with Provisional Corporate Income Tax
  • Banks must provide personal banking data to the tax authorities
  • Increased penalties for administrative violations of taxes and invoices from December 05, 12
  • Tax administration for enterprises with associated transactions from 2020
  • Not required to use e-invoices from 01/11/20
  • Cases of wrong electronic invoicing need to be handled
  • Decree 114/2020 / ND-CP guiding the implementation of tax reduction of 30% of CIT payable by 2020
  • Official Letter 3867 / TCT-KK in 2020 regarding refund of overpaid value-added tax due to incorrect payment
  • 3867 / TCT-KK on overpaid VAT refund
  • Guide to properly implement tax policies for advertising activities on Facebook, Google
  • Official Letter 2578 / TCT-CS dated 23/6/2020 on the time required to use e-invoices
  • Official Letter 3529 / TCT-KK on refunded VAT policy for investment projects that are terminated
  • Official Letter 3185 / TCT-HTQT 2020 on withholding tax paid abroad from tax payable in Vietnam
  • Official Letter 2668 / TCT-CS in 2020 on value added tax policy for enterprises when transformed into export processing enterprises issued by the General Department of Taxation
  • 9 new points to know about the Tax Administration Law 2019 (effective from July 01, 07)
  • Home
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  • Updating tax events news
  • Schedule for filing all kinds of tax returns for 2021

Schedule for filing all kinds of tax returns for 2021

Category
  • How to determine the time to submit tax returns monthly or quarterly
  • Schedule to submit tax returns for the year 2021 by month, quarter

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.

* Time to file a tax return by month

No later than the twentieth day of the month following the month in which the tax liability arises in case of declaration and payment by month.
 
* Time to file a tax return on a quarterly basis
Pursuant to Clause 1, Article 44 Tax administration law 2019 Provisions on the time limit for filing a tax return for the type of tax declared monthly (No later than the twentieth day of the month following the month in which the tax liability arises), according to the quarterly basis:

"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”.

Pursuant to Clause 9, Article 1 Tax Administration Law amended in 2012 Regulations on taxes declared monthly, quarterly:

"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."

Therefore, according to the new regulations, from July 01, 7, the deadline for submission is Quarterly tax returns can be extended for 1 more day. 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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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Updated on January 15, 2021
New regulations on tax declaration for businesses from December 12Exemption or reduction of corporate income tax for science and technology enterprises

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Category
  • How to determine the time to submit tax returns monthly or quarterly
  • Schedule to submit tax returns for the year 2021 by month, quarter
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