To facilitate monitoring the implementation of tax declaration obligations in 2022, invite your business to update Schedule for submitting annual tax returns 2022 according to regulations to fulfill the legal obligations.
Regulations on deadlines for submitting monthly, quarterly and yearly tax returns
- Pursuant to Clause 1, Article 44 of the Law on Tax Administration 2019, the deadline for submitting tax declaration dossiers in case of monthly declaration and submission is 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 time is the next working day after the holiday.
- Pursuant to Clause 1, Article 44 of the Law on Tax Administration 2019, the deadline for submitting tax declaration dossiers for quarterly declaration and submission is 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 is the next working day after the holiday.
- Pursuant to Clause 2, Article 44 of the Law on Tax Administration 2019, the deadline for submitting annual tax finalization dossiers is the last day of the third month (March 31) since the end of the calendar year or fiscal year. The deadline for filing annual tax returns is the last day of the first month (January 03) at the beginning of the calendar year or fiscal year.
- If the twentieth day falls on a holiday, the latest time is the next working day after the holiday.
Specific regulations on the deadline for filing tax returns in 2022
| Month | Deadline for payment slowest | Declaration file Tax by Month | Declaration file quarterly tax | Declaration file Tax by Year |
| 1 | 20/01/2022 | - VAT form 12 / 2021 month – PIT return December 12 (if any) – Pay VAT & PIT (if any) – Usage report invoice December 12 | ||
| 2 | 07/02/2022 (Due to January 30, 01 until February 06, 02 aim for a day off Lunar New Year) | - VAT form Fourth quarter of 2021– PIT return Quarter IV of 2021 (if any) – Pay CIT – Usage report | – Pay license fees year 2022 | |
| 21/02/2022 (Due to January 20, 02 aim for Sunday) | - VAT form January 01 – Personal Income Tax Return December 01 (if any) – Pay VAT & PIT – Usage report | |||
| 3 | 21/03/2022 (Due to January 20, 03 aim for Sunday) | -VAT form January 02 – Personal Income Tax Return December 02 (if any) – Pay VAT & PIT – Usage report | ||
| 31/03/2022 | – Finalization of CIT 2021 – PIT Finalization year 2021 - Financial report | |||
| 4 | 20/04/2022 | - VAT form January 03 – Personal Income Tax Return December 03 (if any) – Pay VAT & PIT – Usage report | ||
| 5 | 04/05/2022 (Due to April 30 (Saturday) and May 01 (Sunday) holidays; May 02 and 03/05 compensatory leave) | - VAT form Quarter I/2022 – Personal Income Tax Return Quarter I/2022 (if any) – Temporarily Paying CIT – BC usage situation | ||
| 20/05/2022 | - VAT form January 04 – Personal Income Tax Return December 04 (if any) – Pay VAT & PIT – Usage report | |||
| 6 | 20/06/2022 | - VAT form January 05 – Personal Income Tax Return December 05 (if any) – Pay VAT & PIT – Usage report | ||
| 7 | 20/07/2022 | - VAT form January 06 – Personal Income Tax Return December 06 (if any) – Pay VAT & PIT – Usage report | ||
| 8 | 01/08/2022 (Due to January 30, 07 and 31/07/2022 aim saturday, Sunday) | -VAT form Quarter II/2022 – Personal Income Tax Return Second quarter of 2022 (if any) – Temporarily Pay CIT – BC usage situation | ||
| 20/08/2022 | - VAT form July 07 (if any) – PIT return December 07 (if any) – Pay VAT & PIT – Usage report | |||
| 9 | 20/09/2022 | - VAT form August 08 (if any)- PIT declaration December 08 (if any) – Pay VAT & PIT – Usage report | ||
| 10 | 20/10/2022 | -VAT form January 09 – Personal Income Tax Return December 9 (if any) – Pay VAT & PIT – Usage report | ||
| 11 | 01/11/2022 (Due to January 30, 10 and 31/10/2022 aim saturday, Sunday) | - VAT form Quarter III/2022 – Personal Income Tax Return Quarter III/2022 (if any) – Pay CIT – Usage report | ||
| 22/11/2021 (Due to January 20, 11 and 21/11/2022 aim saturday, Sunday) | - VAT form January 10 – Personal Income Tax Return December 10 (if any) – Pay VAT & PIT – Usage report | |||
| 12 | 20/12/2022 | -VAT form January 11 – Personal Income Tax Return December 11 (if any) – Pay VAT & PIT – Usage report |
Note:
- Enterprises that have switched to using e-invoices according to Circular 78/2021/TT-BTC and Decree 123/2020/ND-CP do not need to submit a report on the use of invoices.
- In case the taxpayer declares tax through electronic transactions but the electronic portal of the tax authority encounters problems, the taxpayer shall submit the electronic tax return in the next day after the electronic portal of the tax authority. tax authorities resume operations.
Regulations on penalties for late submission of tax returns
Pursuant to Article 13 of Decree No. 125/2020/ND-CP stipulating the penalties for businesses violating the deadline for submitting tax declaration dossiers as follows:
(1) In case of violation of submitting tax declaration dossiers from 01 to 05 days late and there are extenuating circumstances, the form of warning shall be applied.
(2) In case of violation of submitting tax declaration dossiers from 01 to 30 days late (except for cases where a warning has been issued for late payment from 01 to 05 days), a fine of between VND 2.000.000 and 5.000.000 will be applied. XNUMX dong.
(3) In case of violation, the tax declaration dossier is submitted late from 31 days to 60 days, a fine of from 5.000.000 VND to 8.000.000 VND will be applied.
(4) In case of committing one of the following acts, the administrative fine shall be from VND 8 to VND 000:
- Submit tax returns 61 to 90 days later than the prescribed time limit
- Submitting tax declaration dossiers 91 days or more behind the prescribed time limit but no tax payable is incurred
- No filing of tax returns and no tax payable
- Submitting corporate income tax finalization dossiers without submitting attached appendices on tax administration for enterprises having associated transactions.
(5) In case the tax return is submitted more than 90 days after the prescribed time limit, there is a tax arising and the taxpayer has fully paid the tax and late payment interest to the state budget before the tax authority issues a decision. If the tax inspection decision, tax inspector or tax authority makes a record of late submission of tax declaration dossiers as prescribed in Clause 11 Article 143 of the Law on Tax Administration 2019, the administrative fine will be from VND 15.000.000 to VND 25.000.000. XNUMX dong.
(6) Apply remedial measures:
- In case taxpayers commit late submission of tax declaration dossiers as prescribed in the above clauses, leading to late payment of tax, taxpayers must pay the full tax amount and fines for late payment of tax money to the state budget. ;
- For violations specified at Points c, d, Clause 4 of this Article, taxpayers are required to submit tax declaration dossiers and appendices together with tax declaration dossiers.
Note: The fine levels specified in Articles 10, 11, 12, 13, 14, 15, Clauses 1, 2, Article 19 and Chapter III of this Decree are the fine levels applicable to organizations.
In case the taxpayer is a household or business household, the same fine level shall be applied as in the case of an individual taxpayer.