Deadline for submitting specific 2020 tax reports and details of each type of declaration such as: License tax, VAT, personal income tax, corporate income tax, report on invoice usage.

Legal basis for having a schedule for submitting tax reports in 2020:

– Accounting Law 2003, Accounting Law 2015

- Decree 139/2016/ND-CP regulations on license fees.

- Circulars 156/2013/TT-BTC guiding the Law on Tax Administration; Law amending and supplementing a number of articles of the Tax Administration Law and Decree 83/2013/ND-CP.

- Circulars 39/2014/TT-BTC guiding the implementation of the Decree 51/2010/ND-CP and 04/2014/ND-CP regulations on invoices for selling goods and providing services.

- Circulars 151/2014/TT-BTC guiding the implementation of the Decree 91/2014/ND-CP Amending and supplementing a number of articles in the Decree on tax regulations.

Part 1: Latest 2020 tax payment schedule

Month

Latest submission deadline

Enterprises declare taxes quarterly

Businesses declare taxes monthly

1

20/1/2020

(i) VAT declaration December 2019

(ii) Personal income tax declaration for December 2019 (if any)

(iii) Pay VAT & PIT (if any)

30/1/2020

(i) VAT declaration for Quarter IV/2019

(ii) Personal Income Tax Return Quarter IV/2019 (if any)

(iii) Payment of provisional CIT for Quarter IV/2019 (if any)

(iv) Report on Invoice usage situation of Quarter IV/2019

(v) Pay the 2020 license fee

(i) Payment of provisional CIT for Quarter IV/2019 (if any)

(ii) Pay the 2020 license fee

 

2

20/2/2020

(i) VAT declaration January 2020

(ii) Personal Income Tax declaration for January 2020 (if any)

(iii) Pay VAT & PIT (if any)

3

20/3/2020

(i) VAT declaration February 2020

(ii) Personal income tax declaration for February 2020 (if any)

(iii) Pay VAT & PIT (if any)

30/03/2020

(i) 2019 Corporate Income Tax Finalization

(ii) Finalization of Personal Income Tax for 2019

(iii) 2019 Financial Report

(i) 2019 Corporate Income Tax Finalization

(ii) Finalization of Personal Income Tax for 2019

(iii) 2019 Financial Report

4

20/04/2020

(i) VAT declaration for March 2020

(ii) Personal Income Tax declaration for March 2020 (if any)

(iii) Pay VAT & PIT (if any)

5

02/5/2020

(Due to a holiday on April 30, 2020)

(i) VAT declaration for the first quarter of 2020

(ii) Personal income tax declaration for the first quarter of 2020 (if any)

(iii) Temporary Payment of Provisional CIT for Quarter I/2020 (if any)

(iv) Report on the use of Invoices in the first quarter of 2020

(i) Temporary Payment of Provisional CIT for Quarter I/2020 (if any)

20/5/2020

(i) VAT declaration April 2020

(ii) April 2020 PIT declaration (if any)

(iii) Pay VAT & PIT (if any)

6

20/6/2020

(i) VAT declaration for May 2020

(ii) Personal Income Tax declaration for May 2020 (if any)

(iii) Pay VAT & PIT (if any)

7

20/7/2020

(i) VAT declaration for June 2020

(ii) Personal Income Tax declaration for June 2020 (if any)

(iii)Pay VAT & PIT (if any)

30/7/2020

(i) VAT declaration for Quarter II/2020

(ii) Personal income tax declaration for the second quarter of 2020 (if any)

(iii) Temporary Payment of Corporate Income Tax

Temporarily calculated for Quarter II/2020 (if any)

(iv) Report on the use of Invoices for Quarter II/2020

(i) Temporary Payment of Provisional CIT for Quarter II/2020

8

20/8/2020

(i) VAT declaration for July 2020 (if any)

(ii) Personal income tax declaration for July 2020 (if any)

(iii) Pay VAT & PIT (if any)

9

20/9/2020

(i) VAT declaration for August 2020 (if any)

(ii) Personal Income Tax declaration for August 2020 (if any)

(iii) Pay VAT & PIT (if any)

10

20/10/2020

(i) VAT declaration September 2020

(ii) Personal Income Tax declaration for September 2020 (if any)

(iii) Pay VAT & PIT (if any)

30/10/2020

(i) VAT declaration for Quarter III/2020

(ii) Personal Income Tax Return Quarter III/2020 (if any)

(iii) Pay provisional CIT & VAT for Quarter III/2020 (if any)

(iv) Report on the use of Invoices in the third quarter of 2020

(i) Pay provisional CIT for the third quarter of 2020

11

20/11/2020

(i) VAT declaration October 2020

(ii) Personal Income Tax declaration for October 2020 (if any)

(iii) Pay VAT & PIT (if any)

12

20/12/2020

(i) VAT declaration for November 2020

(ii) Personal Income Tax declaration for November 2020 (if any)

(iii) Pay VAT & PIT (if any).

Part 2: Deadline for submitting VAT returns, personal income tax, corporate income tax, and invoice usage report in 2020

  • Monthly: No later than the 20th of the following month
  • Quarterly: No later than the 30th day of the first month of the next quarter
  • Annual settlement declaration: No later than the 90th day from the end of the fiscal year. In case an enterprise splits, consolidates, merges, converts ownership, dissolves, or terminates operations: No later than the 45th day from the date of decision.
Finalization
finalization

Part 3: Deadline for submitting the 2020 license tax declaration

  • New company

– Enterprises that already have production and business activities: The deadline for submitting license fee declarations is the last day of the month at the latest.

– Enterprises that do not have production or business activities: The deadline for submitting the license fee declaration is within 30 days from the date of receipt of the business registration certificate.

  • Business is operating

– If there is no change in Charter Capital or increase/decrease in branches, you do not have to submit a license fee declaration, you only have to pay the fee no later than January 31, 2018.

– If during the year there is a change in charter capital or a change in the number of branches that increases/decreases the license fee amount, the license fee declaration must be submitted no later than December 31 of the year of change and pay the fee. license no later than January 31.

  • In particular, it is necessary to pay attention to the following cases:

– Newly established but not yet operational businesses: No later than 30 days from the date of issuance of the Business Registration Certificate.

– Newly established businesses that are still operating: No later than the last day of the month of starting operations.

– Operating businesses that do not change their charter capital: Only need to pay license tax to the state budget without having to submit license tax declaration.

– If currently operating businesses change their charter capital (changing the amount of license tax payable): They must submit the license tax declaration and license tax payment no later than December 31 of the year in which the incident occurred. change.

Part 4: Deadline for submitting 2020 financial reports

Deadline: March 31, 2020, all businesses must submit financial reports according to regulations.

Please read more articles: Deadline for submitting the latest financial reports 2020, here:

https://aacs.com.vn/thoi-han-nop-bao-cao-tai-chinh-moi-nhat-2020/

If you have any questions, please contact AACS for advice and support.

AACS AUDITING COMPANY LIMITED

Phone: 028 66 500 381 – Mobile: 0908 381 550 (Mr Manh) – Mobile: 0908 688 550 (Ms Phuong)

Email: info@aacs.com.vn

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