There are many reasons why businesses fall behind on tax deadlines. Among them, failure to keep up with the deadlines for submitting tax reports and declarations for 2019 is one of the subjective reasons why businesses encounter this situation.
To help businesses accurately update the deadlines for submitting various tax returns and reports to avoid unnecessary penalties, Expertis Auditing and Consulting Company shares the following specific submission schedule with your company:
| Month | Deadline for payment | Businesses file tax returns quarterly. | Businesses file tax returns on a monthly basis. |
| 1 | January 21, 2019 (because January 20 falls on a Sunday) |
+ VAT tax return for December 2018. + Personal Income Tax return for November 2018 (if applicable). + Pay VAT and personal income tax (if applicable). |
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| 30/01/2019 |
+ VAT Tax Return for Quarter IV/2018 + Personal Income Tax Return for Quarter IV/2018 (if applicable) + Pay the provisional Corporate Income Tax for Quarter IV/2018 (if applicable) + Report on the situation of invoice usage in Q4/2018 + Pay business license fees for 2019 |
+ Pay the provisional Corporate Income Tax for Quarter IV/2018 (if applicable) + Pay business license fees for 2018
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| 2 | 20/02/2019 |
+ VAT Tax Return for June 2019 + Personal Income Tax Return for June 2019 (if applicable) + Pay VAT and personal income tax (if applicable) |
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| 3 | 20/03/2019 |
+ VAT Tax Return for June 2019 + Personal Income Tax Return for June 2019 (if applicable) + Pay VAT and personal income tax (if applicable) |
|
| April 01, 2019 (because April 30, 2019 falls on a Saturday) |
+ Corporate Income Tax Settlement for 2018 + Personal Income Tax Final Settlement for 2018 + Financial report for 2018 |
+ Corporate Income Tax Settlement for 2018 + Personal Income Tax Final Settlement for 2018. + Financial report for 2018 |
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| 4 |
April 22, 2019 (because April 20, 2019 falls on a Saturday)
|
+ VAT Tax Return for June 2019 + Personal Income Tax Return for June 2019 (if applicable) + Pay VAT and personal income tax (if applicable) |
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| 5 |
May 2nd, 2019 (due to the public holiday on April 30th, 2019)
|
+ VAT Tax Return for Quarter I/2019 + Personal Income Tax Return for Quarter I/2019 (if applicable) + Pay provisional Corporate Income Tax for Quarter I/2019 (if applicable) + Report on the situation of invoice usage in Quarter I/2019 |
+ Make provisional payment of Corporate Income Tax for Quarter I/2019 (if applicable) |
| 20/5/2019 |
+ VAT tax return for November 2019. + Personal Income Tax Return for June 2019 (if applicable) + Pay VAT and personal income tax (if applicable) |
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| 6 | 20/6/2019 |
+ VAT Tax Return for June 2019 + Personal Income Tax Return for May 2019 (if applicable) + Pay VAT and personal income tax (if applicable) |
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| 7 |
July 22, 2019 (because July 20, 2019 falls on a Saturday)
|
+ VAT Tax Return for June 2019 + Personal Income Tax Return for June 2019 (if applicable) + Pay VAT and personal income tax (if applicable) |
|
| 30/7/2019 |
+ VAT Tax Return for Quarter II/2019 + Personal Income Tax Return for Quarter II/2019 (if applicable). + Provisional payment of Corporate Income Tax Estimated figures for Q2/2019 (if applicable). + Report on the situation of invoice usage in Quarter II/2019 |
+ Payment of provisional Corporate Income Tax for Quarter II/2019 | |
| 8 | 20/8/2019 |
+ VAT return for August 2019 (if applicable) + Personal Income Tax return for November 2019 (if applicable). + Pay VAT and personal income tax (if applicable) |
|
| 9 | 20/9/2019 |
+ VAT return for August 2019 (if applicable) + Personal Income Tax return for November 2019 (if applicable). + Pay VAT and personal income tax (if applicable) |
|
| 10 |
October 21, 2019 (because October 20, 2019 falls on a Sunday)
|
+ VAT tax return for November 2019. + Personal Income Tax return for September 2019 (if applicable). + Pay VAT and personal income tax (if applicable) |
|
| 30/10/2019 |
+ VAT Tax Return for Quarter III/2019. + Personal Income Tax Return for Quarter III/2019 (if applicable). + Pay the provisional Corporate Income Tax and VAT for Quarter III/2019 (if applicable). + Report on the situation of invoice usage in Q3/2019 |
+ Pay the provisional Corporate Income Tax for Quarter III/2019 | |
| 11 | 20/11/2019 |
+ VAT tax return for November 2019. + Personal Income Tax return for November 2019 (if applicable). + Pay VAT and personal income tax (if applicable) |
|
| 12 | 20/12/2019 |
+ VAT tax return for November 2019. + Personal Income Tax return for November 2019 (if applicable). + Pay VAT and personal income tax (if applicable). |
The information above regarding the deadlines for submitting tax declarations and reports in 2019 is based on the following legal grounds: the Accounting Law of 2003, the Accounting Law of 2015; Decree 139/2016/ND-CP regulating business license fees; Circular 156/2013/TT-BTC guiding the Law on Tax Administration; Decree 83/2013/ND-CP supplementing some articles of the Law on Tax Administration; Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP regulating invoices for the sale of goods and provision of services; Circular 151/2014/TT-BTC guiding the implementation of Decree 91/2014/ND-CP amending and supplementing some articles in the Decree on tax regulations.
Important note
– For newly established businesses (less than one fiscal year old), businesses must declare VAT and prepare reports on invoice usage on a quarterly basis.
– The relationship between VAT and personal income tax:
+ If a business declares VAT quarterly, it must also declare personal income tax quarterly.
+ If a business declares VAT monthly and simultaneously has personal income tax payable exceeding 50 million VND in that month, the business must declare personal income tax monthly; if the personal income tax payable is less than 50 million VND, it must declare quarterly.
Regarding corporate income tax: Circular 151 stipulates that from the fourth quarter of 2014 onwards, businesses no longer need to submit provisional corporate income tax returns. Businesses only need to calculate their own corporate income tax, and if there are tax expenses, they should pay them to the tax authorities.
