To facilitate the monitoring of tax declaration obligations in 2022, we invite your company to update the 2022 tax declaration submission schedule as required to fulfill your legal obligations.
Regulations regarding deadlines for filing tax returns on a monthly, quarterly, and annual basis.
- According to Clause 1, Article 44 of the 2019 Tax Administration Law, the deadline for submitting tax returns for cases where tax is declared and paid monthly is no later than the twentieth day of the month following the month in which the tax liability arises.
- If the twentieth day falls on a holiday, the latest deadline is the next working day following the holiday.
- According to Clause 1, Article 44 of the 2019 Tax Administration Law, the deadline for submitting tax returns for quarterly declarations is no later than the last day of the first month of the quarter following the quarter in which the tax liability arises.
- If the last day falls on a holiday, the latest deadline is the next working day following the holiday.
- Based on Clause 2, Article 44 of the 2019 Tax Administration Law, the deadline for submitting annual tax return documents is no later than the last day of the third month (March 31st) from the end of the calendar year or fiscal year. The deadline for submitting annual tax declaration documents is no later than the last day of the first month (January 31st) at the beginning of the calendar year or fiscal year.
- If the twentieth day falls on a holiday, the latest deadline is the next working day following the holiday.
Specific regulations regarding the deadline for submitting tax returns for 2022.
| Month | Deadline for payment slowest | Declaration form Monthly tax | Declaration form Quarterly taxes | Declaration form Annual tax |
| 1 | 20/01/2022 | – VAT Tax Return Form 12 / 2021 month – Personal Income Tax Return Form November 2021 (if applicable) – Pay VAT and personal income tax. (if any) – Usage report January 2021 invoice | ||
| 2 | 07/02/2022 (Date: November 30, 2022) until February 6, 2022 on a holiday Lunar New Year) | – VAT Tax Return Form Fourth Quarter 2021 – Personal Income Tax Return Fourth quarter of 2021 (if applicable) – Pay Corporate Income Tax – Usage report | – Pay business license fees year 2022 | |
| 21/02/2022 (Date: November 20, 2022) (which is Sunday) | – VAT Tax Return Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | |||
| 3 | 21/03/2022 (Date: November 20, 2022) (which is Sunday) | - Value Added Tax (VAT) Declaration Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | ||
| 31/03/2022 | – Corporate Income Tax Settlement 2021 – Personal Income Tax Settlement year 2021 – Financial Report | |||
| 4 | 20/04/2022 | – VAT Tax Return Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | ||
| 5 | 04/05/2022 (Due to April 30th (Saturday)) and May 1st (Sunday) Holiday; May 2nd and May 3rd is a compensatory day off. | – VAT Tax Return Form First Quarter 2022 – Personal Income Tax Return First quarter of 2022 (if applicable) – Provisional Payment of Corporate Income Tax – BC usage situation | ||
| 20/05/2022 | – VAT Tax Return Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | |||
| 6 | 20/06/2022 | – VAT Tax Return Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | ||
| 7 | 20/07/2022 | – VAT Tax Return Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | ||
| 8 | 01/08/2022 (Date: November 30, 2022) and November 31, 2022 Saturday, Sunday) | - Value Added Tax (VAT) Declaration Form Second Quarter 2022 – Personal Income Tax Return Second quarter of 2022 (if applicable) – Provisional Payment of Corporate Income Tax – BC usage situation | ||
| 20/08/2022 | – VAT Tax Return Form July 2022 (if applicable) – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | |||
| 9 | 20/09/2022 | – VAT Tax Return Form August 2022 (if applicable) - Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | ||
| 10 | 20/10/2022 | - Value Added Tax (VAT) Declaration Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | ||
| 11 | 01/11/2022 (Date: November 30, 2022) and November 31, 2022 Saturday, Sunday) | – VAT Tax Return Form Third Quarter 2022 – Personal Income Tax Return Third quarter of 2022 (if applicable) – Pay Corporate Income Tax – Usage report | ||
| 22/11/2021 (Date: November 20, 2022) and November 21, 2022 Saturday, Sunday) | – VAT Tax Return Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report | |||
| 12 | 20/12/2022 | - Value Added Tax (VAT) Declaration Form November 2022 – Personal Income Tax Return November 2022 (if applicable) – Pay VAT and personal income tax. – Usage report |
Note:
- Businesses that have switched to using electronic invoices in accordance with Circular 78/2021/TT-BTC and Decree 123/2020/ND-CP are not required to submit a report on the use of invoices.
- If a taxpayer files their tax return electronically and the tax authority's online portal experiences a malfunction, the taxpayer must submit their electronic tax return on the day following the restoration of the tax authority's online portal.
Regulations on penalties for late submission of tax returns.
Based on Article 13 of Decree 125/2020/ND-CP, which stipulates penalties for businesses violating the deadline for submitting tax declarations, the following applies:
(1) In case of late submission of tax declaration documents from 01 to 05 days and with mitigating circumstances, a warning penalty will be applied.
(2) In case of late submission of tax declaration documents from 01 to 30 days (except for cases where a warning penalty has been issued for late submission from 01 to 05 days), a fine of VND 2.000.000 to VND 5.000.000 will be applied.
(3) In case of late submission of tax declaration documents from 31 days to 60 days, a fine of VND 5.000.000 to VND 8.000.000 will be applied.
(4) In case of committing one of the following acts, the administrative fine will be from 8,000,000 VND to 15.000.000 VND:
- Filing tax returns 61 to 90 days late compared to the deadline.
- Filing tax returns 91 days or more late than the prescribed deadline, but without incurring any tax liability.
- No tax returns were filed and no tax liability arose.
- When filing corporate income tax returns, the accompanying appendices regarding tax management for businesses with related-party transactions are not included.
(5) In cases where tax declarations are submitted more than 90 days after the prescribed deadline, and there is tax liability, and the taxpayer has paid the full amount of tax and late payment penalties to the state budget before the tax authority issues a decision to conduct a tax audit or tax inspection, or the tax authority makes a record of the act of late submission of tax declarations as prescribed in Clause 11, Article 143 of the 2019 Tax Management Law, the administrative fine will be from VND 15.000.000 to VND 25.000.000.
(6) Applying remedial measures:
- In cases where taxpayers violate the regulations on late filing of tax returns as stipulated above, resulting in late payment of taxes, the taxpayer is obligated to pay the full amount of tax plus late payment penalties to the state budget.
- For violations of the regulations specified in points c and d of Clause 4 of this Article, taxpayers are required to submit tax declaration documents and appendices accompanying the tax declaration documents.
Note: The fines stipulated in Articles 10, 11, 12, 13, 14, 15, Clauses 1 and 2 of Article 19, and Chapter III of this Decree are the fines applicable to organizations.
If the taxpayer is a household or business household, the same penalty will apply as for individual taxpayers.