Updated at 25/06/2023 - 11:26 am
In order to facilitate the monitoring of the implementation of tax declaration obligations in the upcoming 2020, you are invited to update the Schedule of submission of all types of tax returns and license fees in 2020 in accordance with regulations to fulfill legal obligations. the law.
- How to determine the time to submit tax returns monthly or quarterly
* 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 Regulations on the deadline for submission of tax declaration dossiers for the monthly tax declaration (No later than the twentieth day of the month following the month the tax liability arises), on a quarterly basis are specified as follows:
"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."
Thus, according to the new regulations, from July 01, 7, the deadline for quarterly tax filing may be extended by 2020 day.
Note:
According to Clause 2, Article 35 Decree 119 / 2018 / ND-CP, instructions at Circular 68 / 2019 / TT-BTC regulations:
“The implementation of e-invoices and e-invoices with codes of tax authorities in accordance with this Decree will be done for businesses, economic organizations, other organizations, households and individuals. to do business by November 01, 11 ”.
Accordingly, from November 01, 11, businesses, economic organizations, other organizations, business households and individuals must register for electronic invoice application according to regulations. In addition, electronic invoice data is connected to the tax authorities without having to submit reports on the use of invoices as prescribed. Circular 39/2014 / ND-CP (expired).
Here are the deadlines for filing a more general tax return for each month of fiscal year 2020: #
| TCrotch | The latest submission deadline | Businesses declare tax quarterly | Businesses tax monthly |
|
1 |
20/1/2020 | (i) December 12 VAT return (ii) December 2019 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 30/1/2020 | (i) VAT return for Quarter IV / 2019 (ii) Income tax return for Quarter IV / 2019 (if any)
(iii) Provisional CIT payment for Quarter IV / 2019 (if any) (iv) Report on the use of Invoices in Quarter IV / 2019 (v) Pay the license fee in 2020 |
(i) Paying provisional corporate income tax for the fourth quarter of 2019 (if any) (ii) paying the 2019 license fees | |
| 2 | 20/2/2020 | (i) December 01 VAT return (ii) December 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 3 | 20/3/2020 | (i) December 02 VAT return (ii) December 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 01/04/2020 | (i) 2019 CIT Finalization (ii) 2019 PIT Finalization
(iii) Financial Statements 2019 |
(i) 2019 CIT Finalization (ii) 2019 PIT Finalization
(iii) Financial Statements 2019 |
|
| 4 | 20/4/2020 | (i) December 03 VAT return (ii) December 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 5 | May 04, 5 (Due to a holiday on April 2020, you won't go back to work until May 30) | (i) VAT return for Quarter I / 2020 (ii) PIT return for Quarter I / 2020 (if any)
(iii) Temporarily Paying Provisional CIT for Quarter I / 2020 (if any) (iv) Report on the use of Invoices in Quarter I / 2020 |
(i) Temporarily Paying Provisional CIT for Quarter I / 2020 (if any) |
| 20/5/2020 | (i) April 4 VAT return
(ii) April 4 PIT return (if any) (iii) Pay VAT & PIT (if any) |
||
| 6 | June 22, 6 (Because June 2020 falls on a Saturday, June 20, you will return to work) | (i) December 5 VAT return (ii) December 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 7 | 20/7/2020 | (i) June 6 VAT return (ii) June 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 30/7/2020 | (i) VAT return for Quarter II / 2020 (ii) PIT return for Quarter II / 2020 (if any)
(iii) Temporarily Pay CIT provisional quarter II / 2020 (if any) (iv) Report on the use of Invoices in Quarter II / 2020 |
(i) Temporarily pay the provisional corporate income tax for the second quarter of 2020 | |
| 8 | 20/8/2020 | (i) July 7 VAT return (if any) (ii) July 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 9 | 21/9/2020
(Because September 20 falls on a Sunday, September 9 does not work again) |
(i) August 8 VAT return (if any) (ii) August 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 10 | 20/10/2020 | (i) December 9 VAT return (ii) December 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 30/10/2020 | (i) VAT return of Quarter III / 2020 (ii) PIT return of Quarter III / 2020 (if any)
(iii) Pay the provisional corporate income tax & VAT quarter III / 2020 (if any) (iv) Report on the use of Invoice in Quarter III / 2019 |
(i) Paying provisional corporate income tax for the third quarter of 2020 | |
| 11 | 20/11/2020 | (i) December 10 VAT return (ii) December 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any) |
|
| 12 | 21/12/2020 (Because December 20 falls on a Sunday, December 12 can only go back to work) | (i) November 11 VAT return (ii) November 2020 PIT return (if any)
(iii) Pay VAT & PIT (if any). |
