To facilitate the monitoring of the implementation of tax declaration obligations in the upcoming 2020, please update your business Schedule for filing all types of tax returns and license fees year 2020 according to regulations to fulfill the legal obligations.
Schedule for filing all types of tax returns and license fees in 2020
1. How to determine the time to file a tax return by month, by quarter
* Time to file a tax return by monthNo 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 Provisions on the time limit for filing a tax return for the type of tax declared monthly (No later than the twentieth day of the month following the month in which the tax liability arises), according to the quarterly basis:
"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."
Therefore, according to the new regulations, from July 01, 7, the deadline for submission is Quarterly tax returns can be extended for 1 more day.
Note:
According to Clause 2, Article 35 Decree 119 / 2018 / ND-CP, instructions at Circular 68 / 2019 / TT-BTC regulations:
“The organization of implementation of e-invoices and e-invoices with codes of tax agencies under the provisions of this Decree is done for enterprises, economic organizations, other organizations, households and individuals. slowest business is 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).
2. Calendar for submission of taxes in 2020 by month, quarter
| Month | The latest payment deadline | Businesses declare tax quarterly | Businesses tax monthly |
| 1 |
20/1/2020 |
- December 12 VAT return - December 12 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 12 | |
|
30/1/2020 |
- VAT return for Quarter IV / 2019 - Quarter IV / 2019 PIT return (if any) - Provisional corporate income tax payment for the fourth quarter of 2019 (if any) - Report on the use of Invoice Quarter IV / 2019 - Pay the license fee by 2020 | - Provisional corporate income tax payment for the fourth quarter of 2019 (if any) - Pay the license fee by 2019 | |
| 2 |
20/2/2020 |
- VAT declaration in January 01 - December 01 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in January 1 | |
| 3 |
20/3/2020 |
- VAT declaration in January 02 - December 02 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 2 | |
| 4 |
01/04/2020 |
- Corporate income tax finalization in 2019 - Finalization of PIT in 2019 - Financial Statements 2019 | - Corporate income tax finalization in 2019 - Finalization of PIT in 2019 - Financial Statements 2019 |
|
20/4/2020 |
- December 03 VAT return - December 03 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 3 | ||
| 5 |
04/5/2020 |
- VAT return for Quarter I / 2020 - Quarter I / 2020 PIT return (if any) - Temporarily Paying provisional corporate income tax for the first quarter of 2020 (if any) - Report on the use of invoices in Quarter I / 2020 | - Temporarily Paying provisional corporate income tax for the first quarter of 2020 (if any) |
| 20/5/2020 | - December 4 VAT return - December 4 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 4 | ||
| 6 |
22/6/2020 |
- December 5 VAT return - December 5 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in May 5 | |
| 7 |
20/7/2020 |
- December 6 VAT return - December 6 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 6 | |
| 30/7/2020 | - VAT declaration for Quarter II / 2020 - Quarter II / 2020 PIT return (if any) - Temporary payment of provisional corporate income tax for Quarter II / 2020 (if any) - Report on the use of Invoices in Quarter II / 2020 | - Temporary payment of CIT temporarily calculated for Quarter II / 2020 | |
| 8 |
20/8/2020 |
- July 7 VAT return (if any) - December 7 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 7 | |
| 9 |
21/9/2020 |
- July 8 VAT return (if any) -Personal income tax return of August 8 (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 8 | |
| 10 |
20/10/2020 |
- VAT declaration in January 9 - December 9 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 9 | |
|
30/10/2020 |
- VAT return for Quarter III / 2020 - Quarter III / 2020 PIT return (if any) - Pay provisional corporate income tax & VAT quarter III / 2020 (if any) - Report on the use of invoices for the third quarter of 2019 | - Pay the provisional corporate income tax for the third quarter of 2020 | |
| 11 |
20/11/2020 |
- December 10 VAT return - December 10 PIT return (if any) - Pay VAT & PIT (if any) - Report on the use of invoices in December 10 | |
| 12 |
21/12/2020 (Because December 20 falls on a Sunday, December 12 does not return to work) |
- VAT declaration in January 11 - December 11 PIT return (if any) - Pay VAT & PIT (if any). - Report on the use of invoices in December 11 |
