To help your business more conveniently track and fulfill its tax obligations fully and promptly, Expertis provides the following: Tax filing schedule for 2023This will help avoid late submissions or penalties.
Legal basis for determining the deadline for submitting tax returns in 2023.
- Based on the Accounting Law of 2003 and the Accounting Law of 2015.
- Based on the Law on Tax Administration dated June 13, 2019;
- Based on the Government's regulations on business license fees: Decree 126/2020/ND-CP
- Based on Circular 80 of the Ministry of Finance: 80/2021/TT-BTC guiding the implementation of some articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing some articles of the Law on Tax Administration.
- Based on Circular 151 of the Ministry of Finance: 151/2014/TT-BTC guiding the implementation of Government Decree 91/2014/ND-CP amending and supplementing a number of articles in the Decree regulating taxes.
- Based on Circular 39/2014/TT-BTC of the Ministry of Finance guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP regulating sales invoices and service provision invoices.
- Based on Decree 91/2022/ND-CP amending and supplementing a number of articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.
Details of the tax return filing schedule for 2023
| Month | Latest submission deadline | Monthly tax return form | Quarterly tax return | Annual tax return |
| 1 | 20/01/2023 | – VAT Tax Return for November 2022 – Personal Income Tax Return for November 2022 | ||
| 31/01/2023 | – VAT Tax Return for Quarter IV/2022 – Personal Income Tax Return for Quarter IV/2022 | |||
| 2 | 20/02/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 3 | 20/03/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 31/03/2023 | – Corporate Income Tax Settlement for 2022 – Personal Income Tax Final Settlement for 2022 – Financial Report 2022 | |||
| 4 | 20/04/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 30/04/2023 | – VAT Tax Return for Quarter I/2023 – Personal Income Tax Return for Quarter I/2023 | |||
| 5 | 20/05/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 6 | 20/06/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 7 | 20/07/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 31/07/2023 | – VAT Tax Return for Quarter II/2023 – Personal Income Tax Return for Quarter II/2023 | |||
| 8 | 20/08/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 9 | 20/09/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 10 | 20/10/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 31/10/2023 | – VAT Tax Return for Quarter III/2023 – Personal Income Tax Return for Quarter III/2023 | |||
| 11 | 20/11/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 | ||
| 12 | 20/12/2023 | – VAT Tax Return for November 2023 – Personal Income Tax Return for November 2023 |
(The above guidelines are based on current legal regulations. Businesses should regularly monitor and update themselves on the latest changes from local tax authorities.)
Note:
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 regarding deadlines for submitting tax returns in 2023
Based on Article 44 of the 2019 Law on Tax Administration No. 38/2019/QH14
1. The deadlines for filing tax returns for monthly and quarterly taxes are as follows:
a) No later than the 20th day of the month following the month in which the tax liability arises, for cases where tax declarations and payments are made monthly.
b) No later than the last day of the first month of the quarter following the quarter in which the tax liability arises, for cases where tax declarations and payments are made quarterly.
2. The deadline for filing tax returns for taxes with an annual tax period is as follows:
a) No later than the last day of the third month from the end of the calendar year or fiscal year for annual tax settlement documents; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration documents.
b) No later than the last day of the fourth month from the end of the calendar year for personal income tax final settlement documents of individuals who directly settle their taxes;
c) The deadline for submitting lump-sum tax declarations for household businesses and individual businesses paying taxes using the lump-sum method is no later than December 15th of the preceding year; in the case of newly established household businesses or individual businesses, the deadline for submitting lump-sum tax declarations is no later than 10 days from the date of commencement of business.
3. The deadline for filing tax returns for taxes that are declared and paid on a case-by-case basis is no later than the 10th day from the date the tax liability arises.
4. The deadline for filing tax returns in cases of business cessation, contract termination, or business reorganization is no later than 45 days from the date of the event.
Note:
The deadline for submitting business license fee declarations is no later than January 30th of the year following the year of establishment or commencement of production and business operations. If there are changes in capital during the year, the business license fee payer must submit the declaration no later than January 30th of the year following the year in which the change occurred.
Businesses should pay attention to the 2023 tax return filing schedule to fulfill their tax obligations fully and promptly, avoiding late filing and penalties as stipulated by regulations.