Tax reporting
Periodic tax reporting
Report by tax type
Support declaration
Quarterly tax reporting
Monthly tax reporting deadline
Deadline for submitting quarterly VAT returns: 30th of the first month of the next quarter
Deadline for submitting quarterly personal income tax returns: 30th of the first month of the next quarter
Deadline for paying quarterly taxes: 30th of the first month of the next quarter
Types of monthly tax reports
1. Value Added Tax (VAT) Declaration
Enterprises declare output and input VAT in the month.
Deadline is the 20th of the following month.
2. Personal income tax return (PIT)
Enterprises declare the amount of tax deducted from employees' salaries and wages.
Deadline is 20th of next month.
3. Foreign contractor tax declaration
Applicable when a business makes payments to non-resident foreign organizations or individuals.
Declare VAT and related corporate income tax. Deadline is the 20th of the month following the obligation.
4. Report on invoice usage (form BC26/AC)
Note: As of July 1, 2022, most businesses will no longer need to create this form.
5. Declaration of special taxes
Enterprises in specific industries such as tobacco, alcohol, mineral exploitation, petroleum, etc. must declare monthly if they arise. The deadline is the 20th of the following month.
Monthly tax declaration and submission process
Step 1: Determine the type of tax to declare monthly
Enterprises need to determine whether they are subject to monthly or quarterly tax declaration. If the total revenue of the previous year is VND 50 billion or more, enterprises are required to declare VAT and personal income tax monthly. In addition, if obligations related to contractor tax, special consumption tax, resource tax or environmental protection tax arise during the period, enterprises must also declare in that month.
Step 2: Gather data and accounting documents
Enterprises need to summarize all documents arising in the month, including input and output VAT invoices, payroll, withheld personal income tax calculation sheet, contracts and payment documents for foreign contractors if any. Checking and comparing data from accounting software helps ensure accurate, complete and timely declaration.
Step 3: Make a declaration on the electronic tax system
Enterprises access the eTax system at thuedientu.gdt.gov.vn, log in and select the corresponding declaration type such as 01/GTGT, 05/KK-TNCN, 01/NTNN, etc. After entering the data, enterprises sign electronically and submit the online file to the tax authority. In case of using HTKK software, the data can be exported for submission via eTax.
Step 4: Pay taxes if applicable
After completing the declaration, the enterprise needs to look up the tax payable and make a tax payment transfer via electronic bank or pay directly at the State Treasury. Tax payment documents need to be carefully kept for comparison when needed.
Step 5: Store tax records
All tax declarations, schedules, tax payment documents and related data must be stored by enterprises for at least 10 years as prescribed in the Law on Tax Administration. At the same time, enterprises should regularly check notifications from tax authorities to promptly make adjustments if there are errors or supplement documents as required.