Official dispatch No. 3904/CT-CS issued by the Tax Department on September 18, 2025 responded to the request related to temporary payment. corporate income tax (TNDN). This document quickly attracted great attention from the business community because it not only reiterated current legal regulations, but also provided specific instructions for businesses to limit the risk of violations when declaring and paying taxes quarterly.
In the context of economic fluctuations, timely and transparent tax management becomes a key factor to maintain reputation and financial stability. Therefore, Official Letter No. 3904/CT-CS is considered an important legal basis to help businesses proactively develop reasonable tax plans, minimizing the risk of being fined or charged late payment fees.
Legal basis related to Official Dispatch No. 3904/CT-CS
For businesses to properly perform their temporary obligations pay corporate income tax According to regulations, it is very important to clearly understand the legal basis of Official Dispatch No. 3904/CT-CS. The table below summarizes key legal documents, the main content of each document and how Official Dispatch No. 3904/CT-CS specifies and guides its application in practice. Through this table, businesses can easily look up, compare and ensure full compliance with legal regulations.
| STT | Legal documents | Main content | Contact official dispatch no. 3904/CT-CS |
| 1 | Tax Administration Law No. 38/2019/QH14 | Regulations on the deadline for paying provisional tax quarterly, no later than the 30th day of the first month of the following quarter | Official dispatch No. 3904/CT-CS reiterates the quarterly temporary payment deadline so that businesses can comply with the tax payment schedule. |
| 2 | Decree 91/2022/ND-CP | The total amount of corporate income tax provisionally paid during the year must not be less than 80% of the tax payable according to the final settlement; if there is a shortage, the enterprise must pay late payment fees. | Official dispatch No. 3904/CT-CS specifies this regulation, emphasizing that enterprises must ensure the 80% level and be responsible for any underpayment. |
| 3 | Circulars guiding electronic tax declaration and payment and handling of administrative violations | Detailed instructions on tax declaration, payment, error and violation handling | Official dispatch No. 3904/CT-CS answers questions related to the application of these circulars in business practice. |
Main content of Official Dispatch No. 3904/CT-CS
Official Letter No. 3904/CT-CS was issued by the Tax Department on September 18, 2025 to respond to requests from businesses regarding the provisional payment of quarterly corporate income tax (CIT) and the total amount of tax payable compared to the year-end settlement. This document emphasizes current regulations, helping businesses clearly understand their obligations, tax calculation methods and payment deadlines, thereby complying with the provisions of law.
According to the content of Official Dispatch No. 3904/CT-CS, there are three important issues that enterprises need to pay attention to: the deadline for provisional payment of corporate income tax each quarter; the total amount of provisional tax paid for the whole year must reach at least 80% compared to the final tax amount; and the responsibility to pay late payment fees if the enterprise does not reach 80%. Thus, this document serves as both a reminder and a clarification of the obligations of enterprises, ensuring consistent implementation nationwide.
Regulations on deadline for provisional payment of corporate income tax
According to Article 55 of the Law on Tax Administration No. 38/2019/QH14, the deadline for paying provisional corporate income tax quarterly is no later than the 30th day of the first month of the following quarter.
| Quarter | Deadline for paying corporate income tax according to Official Dispatch No. 3904/CT-CS | Note |
| Quarter I | 30/4/2025 | Must pay on time to avoid late fees |
| Quarter II | 30/7/2025 | Adhere to the schedule to ensure quarterly tax obligations |
| Quarter III | 30/10/2025 | Late payment will incur late payment fees as prescribed. |
| Quarter IV | 30/1/2026 | At the end of the fiscal year, summarize tax obligations |
Official Letter No. 3904/CT-CS once again emphasizes that businesses are required to comply with this payment schedule, as any delay will result in the risk of being fined and charged late payment fees.
Regulations on level 80% in official dispatch no. 3904/CT-CS
One of the most important points of Official Dispatch No. 3904/CT-CS is the requirement that the total amount of corporate income tax provisionally paid for four quarters must not be lower than 80% of the tax payable upon annual settlement.
For example, if a business has a corporate income tax payable according to the annual settlement of 1 billion VND, the total corporate income tax provisionally paid in 4 quarters must be at least 800 million VND. If it is below this amount, the business will be charged late payment fees on the difference.
Regulation 80% is mandatory, and Official Dispatch No. 3904/CT-CS is a document reminding businesses not to be subjective when making temporary submissions.
Late payment and penalties according to Official Dispatch No. 3904/CT-CS
If the enterprise pays less than the prescribed 80% level, the tax authority will calculate late payment fees on the outstanding tax amount. The time for calculating late payment fees starts from the day following the last day of the fourth quarter payment deadline.
For example: a business only pays 700 million VND while it needs 800 million VND according to regulations → a shortage of 100 million VND. Then, in addition to paying additional taxes, the business must also pay late payment fees on this 100 million VND.
Official dispatch No. 3904/CT-CS shows the firmness of the tax authority in ensuring discipline, limiting the situation of businesses "putting" tax obligations until the end of the year to pay.
Benefits of complying with Official Dispatch No. 3904/CT-CS
In order for businesses to see the practical value of fulfilling their quarterly corporate income tax obligations, compliance with Official Letter No. 3904/CT-CS brings many practical benefits. Not only does it help avoid legal risks, the document also supports optimizing cash flow, enhancing reputation and effective financial control. The following section will analyze each benefit in detail so that businesses can apply it proactively and appropriately.
Avoid legal risks
Complying with the regulations in Official Dispatch No. 3904/CT-CS helps businesses avoid having to worry about tax arrears or penalties due to late tax declaration and payment. This is an important factor to maintain stable operations and legal safety.
Cash flow optimization
Enterprises can divide their tax payment obligations into quarterly payments instead of paying them all at the end of the year. Official Letter No. 3904/CT-CS emphasizes that quarterly tax payments help manage cash flow effectively, reduce capital pressure and avoid financial risks.
Enhance reputation
Complying with the law as guided by Official Dispatch No. 3904/CT-CS creates a professional image in the eyes of partners and management agencies, contributing to enhancing reputation and creating trust in business.
Financial control support
Quarterly tax management, based on Official Dispatch No. 3904/CT-CS, helps businesses accurately track profits, expenses and taxes paid, thereby creating effective and transparent financial plans.
Difficulties in implementing Official Dispatch No. 3904/CT-CS
When implementing the regulations in Official Dispatch No. 3904/CT-CS, businesses may encounter many risks and difficulties. Clearly identifying these risks helps businesses proactively plan, prevent errors and ensure compliance with the law. The table below summarizes 5 common risks, describes them in detail and directly relates to the guidance in Official Dispatch No. 3904/CT-CS.
| STT | Risk | Detailed description | Contact official dispatch no. 3904/CT-CS |
| 1 | Difficult to predict profits | Revenue fluctuates seasonally or by project, resulting in provisional tax payments that may differ significantly from year-end settlement. | Official dispatch No. 3904/CT-CS requires the total amount of provisional tax payment ≥ 80% of final tax amount, enterprises need to estimate accurately to avoid underpayment. |
| 2 | In case of loss | Even if the business loses money at the end of the year, it may still have to temporarily pay taxes if the estimate is not accurate. | Official dispatch No. 3904/CT-CS stipulates that enterprises must pay late payment fees if the provisional payment does not reach the level of 80%. |
| 3 | Error in calculation | Lack of management tools or specialized personnel can easily lead to false declarations, underpayments and penalties. | Official dispatch No. 3904/CT-CS guides businesses to properly implement procedures and limit legal risks. |
| 4 | Lack of information about new regulations | Enterprises do not promptly update legal documents related to taxes. | Official dispatch No. 3904/CT-CS helps businesses grasp the correct regulations and avoid violations due to lack of information. |
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5 |
Cash flow pressure | Quarterly tax payments can put a strain on capital, especially for small or expanding businesses. | Official dispatch No. 3904/CT-CS requires businesses to make reasonable tax payment plans to balance cash flow and avoid financial risks. |
Practical solutions for businesses implementing Official Dispatch No. 3904/CT-CS
Applying practical solutions helps businesses comply with the regulations in Official Letter No. 3904/CT-CS, minimize the risk of errors and late payment, while optimizing cash flow and effective tax management. The table below summarizes the main solutions, describes them in detail and directly links to the guidance in Official Letter No. 3904/CT-CS.
| STT | Solution | Detailed description |
| 1 | Quarterly tax planning | Regularly review financial data and estimate profits to determine appropriate provisional tax payments. |
| 2 | Using tax management software - accounting | Helps calculate accurate tax amounts, track tax obligations, and minimize the risk of errors |
| 3 | Consult professional tax consulting services | Experienced consulting units support businesses to comply with regulations, saving time and costs. |
| 4 | Continuous 80% rate monitoring | Update the amount of tax paid compared to the expected settlement level for timely adjustment. |
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5 |
Tax accounting staff training | Improve staff expertise to calculate, declare and pay taxes in accordance with regulations |
Conclude
Official Letter No. 3904/CT-CS is an important document of the Tax Department, emphasizing the obligation to provisionally pay corporate income tax (CIT) quarterly and ensuring that the total provisional tax paid for the year reaches at least 80% compared to the final settlement. Compliance with the instructions in the document helps businesses minimize legal risks, avoid late payment and manage cash flow effectively.
Proper implementation of Official Letter No. 3904/CT-CS not only brings financial benefits but also enhances the reputation and professional image of the enterprise before tax authorities and partners. Practical solutions such as planning quarterly tax payments, using tax management software, or consulting professional consulting services will help enterprises be more proactive and effective in fulfilling their tax obligations.
To ensure full compliance with the regulations in Official Dispatch No. 3904/CT-CS and optimize financial operations, businesses should cooperate with reputable consulting units such as MAN – Master Accountant NetworkWith many years of experience in the field of tax declaration and consulting, MAN will support businesses to fulfill their tax obligations accurately, promptly and save time and costs.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
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- Email: man@man.net.vn
