Report templates and instructions

Enterprises declare according to form 01/GTGT or 02/GTGT, issued with Circular 80/2021/TT-BTC. Form 01 applies to the deduction method, form 02 applies to the direct method on VAT.

Apply form 05/KK-TNCN, for businesses to deduct personal income tax from employees' salaries and wages. Issued with Circular 80/2021/TT-BTC.

Depending on the contract and payment method, businesses use form 01/NTNN, 02/NTNN or 03/NTNN, issued under Circular 80/2021/TT-BTC.

In case the enterprise is still using printed invoices and has not switched to electronic invoices, it is necessary to submit form BC26/AC, issued under Circular 39/2014/TT-BTC.

Each type of tax has its own form according to each specialized circular. For example, special consumption tax follows form 01/TTDB, resource tax follows form 01/TAIN, environmental protection tax follows form 01/BVMT, issued under Circular 156/2013/TT-BTC and is guided to be updated in subsequent circulars.

Enterprises declare according to form 01/GTGT or 02/GTGT issued under Circular 80/2021/TT-BTC, similar to monthly declaration. The declaration form remains the same, only the cycle changes from monthly to quarterly.

Enterprises with deductible tax amount of less than 50 million VND per month must declare quarterly using form 05/KK-TNCN, according to regulations in Circular 80/2021/TT-BTC. The declaration contents remain unchanged compared to the month.

If the contract arises regularly every quarter and is approved by the tax authority, the enterprise can make a quarterly declaration according to forms 01/NTNN, 02/NTNN, 03/NTNN, issued under Circular 80/2021/TT-BTC.

Some taxes such as special consumption tax, resource tax, environmental protection tax are allowed to be declared quarterly if they do not occur regularly or at the request of the tax authority. The applicable declaration form is 01/TTDB, 01/TAIN, 01/BVMT, depending on the type of tax.

If you have not used e-invoices and still report paper invoices, you must submit form BC26/AC quarterly, applicable to small businesses or those exempted from using e-invoices. Issued under Circular 39/2014/TT-BTC.

Enterprises engaged in production and business activities that generate taxable income must submit annual corporate income tax finalization. The form used is 03/TNDN, issued under Circular 80/2021/TT-BTC. Enterprises must determine total revenue, deductible expenses, taxable income, and tax payable or refunded. The deadline for submission is 90 days from the end of the fiscal year.

Enterprises that pay income from salaries and wages to employees must make final settlements on behalf of employees, except for cases where individuals make final settlements themselves. Use form 05/QTT-TNCN with appendix, submit no later than March 31 of the following year for fiscal years that coincide with the calendar year.

In case a business signs a contract with a foreign organization or individual for many periods, it can make a finalization of contractor tax on an annual basis. The form used is 01/NTNN, 02/NTNN or 03/NTNN, depending on the nature of the contract. Finalization helps determine all VAT and CIT obligations for each payment.

Some taxes such as resource tax, environmental protection tax, special consumption tax, etc., although declared monthly or quarterly, can still be subject to a comprehensive audit when finalizing annual taxes. Enterprises need to keep complete records and be ready to explain if requested by the tax authority.

Although not a “tax report” in the strict sense, the annual financial report is an indispensable basis for corporate income tax settlement. Enterprises must submit financial reports with tax settlements in accordance with the form issued with Circular 200/2014/TT-BTC (or Circular 133/2016/TT-BTC for small and medium enterprises).