To make it more convenient for your business to track and fulfill your tax obligations in a timely manner, Expertis would like to provide Schedule for submitting tax returns 2023, avoid late payment or fines.
Legal bases when determining the deadline for submission of tax returns in 2023
- Pursuant to the 2003 Accounting Law, the 2015 Accounting Law.
- Pursuant to the Law on Tax Administration dated June 13, 6;
- Pursuant to the Government's Regulation on license fees: Decree 126/2020/ND-CP
- Pursuant to Circular 80 of the Ministry of Finance: 80/2021/TT-BTC guiding the implementation of a number of articles of the tax administration law and the Government's Decree No. 126/2020/ND-CP dated October 19, 10 detailing a number of articles of the tax administration law
- Pursuant to 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 on tax regulations.
- Pursuant to the Circular of the Ministry of Finance 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP stipulating sales and service invoices service.
- Pursuant to Decree 91/2022/ND-CP amending and supplementing a number of articles of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Management Tax
Details of the schedule for submission of tax returns in 2023
| Month | The latest submission deadline | Monthly tax declaration file | Quarterly tax declaration documents | Tax return by year |
| 1 | 20/01/2023 | - December 12 VAT return – December 12 PIT declaration | ||
| 31/01/2023 | - VAT return for Quarter IV / 2022 – Quarterly PIT declaration for the fourth quarter of 2022 | |||
| 2 | 20/02/2023 | - December 01 VAT return – December 01 PIT declaration | ||
| 3 | 20/03/2023 | - December 02 VAT return – December 02 PIT declaration | ||
| 31/03/2023 | - Corporate income tax finalization in 2022 - Finalization of PIT in 2022 - Financial Statements 2022 | |||
| 4 | 20/04/2023 | - December 03 VAT return – December 03 PIT declaration | ||
| 30/04/2023 | - VAT return for Quarter I / 2023 – PIT declaration for the first quarter of 2023 | |||
| 5 | 20/05/2023 | - December 04 VAT return – December 04 PIT declaration | ||
| 6 | 20/06/2023 | - December 05 VAT return – December 05 PIT declaration | ||
| 7 | 20/07/2023 | - December 06 VAT return – December 06 PIT declaration | ||
| 31/07/2023 | – VAT declaration for the second quarter of 2023 – PIT return for the second quarter of 2023 | |||
| 8 | 20/08/2023 | - December 07 VAT return – December 07 PIT declaration | ||
| 9 | 20/09/2023 | - December 08 VAT return – December 08 PIT declaration | ||
| 10 | 20/10/2023 | - December 09 VAT return – December 9 PIT declaration | ||
| 31/10/2023 | – VAT declaration Quarter III/2023 – The third quarter of 2023 PIT declaration | |||
| 11 | 20/11/2023 | - December 10 VAT return – December 10 PIT declaration | ||
| 12 | 20/12/2023 | - December 11 VAT return – December 11 PIT declaration |
(The content of the instructions above is based on the general provisions of the current law. Businesses need to regularly monitor and update the latest changes from the local tax authorities.)
Note: 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 deadlines for filing tax returns 2023
Pursuant to Article 44 of the 2019 Tax Administration Law No. 38/2019/QH14
1. The time limit for submitting tax declaration dossiers for taxes declared on a monthly or quarterly basis is prescribed as follows:
a) No later than the 20th day of the month following the month in which the tax liability arises, for the case of monthly declaration and payment.
b) No later than the last day of the first month of the quarter following the quarter in which the tax liability arises, in the case of quarterly declaration and payment.
2. The time limit for submitting tax declaration dossiers for taxes with a tax period according to the year is prescribed as follows:
a) No later than the last day of the 3rd month from the end of the calendar year or fiscal year, for the annual tax finalization dossier; no later than the last day of the first month of the calendar year or fiscal year for the annual tax return
b) No later than the last day of the 4th month from the end of the calendar year, for personal income tax finalization records of individuals who directly finalize tax;
c) No later than December 15 of the preceding year, for flat tax declaration dossiers of business households and individuals paying tax by the presumptive method; In case the business household or individual is new to business, the time limit for submitting a flat tax return is 12 days from the date of starting the business.
3. The time limit for submission of tax declaration dossiers for taxes declared and paid for each time a tax obligation arises is the 10th day from the date of arising of the tax obligation.
4. The time limit for submitting tax declaration dossiers in case of operation termination, contract termination or enterprise reorganization is 45 days after the event occurs.
Note:
The deadline for submitting license fee declaration dossiers is January 30 of the year following the year of establishment or commencement of production and business activities. In case there is a change in capital during the year, the license fee payer shall submit the license fee declaration dossier no later than January 01 of the year following the year in which the change information arises.
Enterprises should pay attention to follow the schedule of filing all kinds of tax declarations to fulfill their tax obligations in a timely manner, avoid late payment and fines for late payment according to regulations.
See more: Decree 125/2020/ND-CP stipulating penalties for administrative violations on taxes and invoices
