DURATION FOR TAX DECLARATION AND PAYMENT UNDER THE LAW ON TAX MANAGEMENT 38/2019/QH14

From July 1, 2020, the deadline for filing the 2020 tax declaration and payment documents has changed according to the Law on Tax Administration 38/2019/QH14.

According to Article 44 of the Law on Tax Administration 38/2019/QH14, the deadline for filing a tax return from July 1, 2020, has changed in the following direction:
– Specifying the tax payment deadline is the last day of the relevant month or quarter for the convenience of taxpayers and tax authorities in determining the date of filing tax returns;
– Extend the time limit for submitting personal income tax declaration dossiers for individuals who directly finalize tax with tax authorities to have more time for individuals to compile dossiers under the tax finalization declaration dossiers. Personal income of the paying organization;
– Regulations on the deadline for submitting tax returns for taxpayers who declare tax through electronic transactions when the electronic information public of the tax authorities has problems.

The deadline for submitting tax returns from July 1, 2020 has changed, specifically:

TT Kind of tax Law on Tax Administration 2006 Law on Tax Administration 2019 Note
1 The deadline for submitting tax declaration dossiers for taxes declared on a monthly or quarterly basis is prescribed as follows:
1.1 Tax declared and paid monthly No later than the 20th day of the month following the month in which the tax liability arises.
1.2 Tax declared and paid quarterly No later than the 30th day of the quarter following the quarter in which the tax liability arises. No later than the last day of the first month of the quarter following the quarter in which the tax liability arises. The new rule may be extended by 1 day.
2 The deadline for submitting tax declaration dossiers for taxes with a tax period according to the year is prescribed as follows:
2.1 Annual tax finalization file No later than the 90th day from the end of the calendar year or fiscal year. No later than the last day of the 3rd month from the end of the calendar year or fiscal year. The new rule is extended by 1 day.
2.2 Annual tax return No later than the 30th day of the first month of the calendar year. No later than the last day of the first month of the calendar year or fiscal year. The new rule is extended by 1 day.
2.3 Personal income tax finalization records of individuals who directly make tax finalization No later than the last day of the 4th month from the end of the calendar year The old law did not specify the time limit for individuals to directly settle the accounts (delayed by 01 month).
2.4 Dossier of flat tax declaration of business households and individuals paying tax by the presumptive method. No later than December 15 of the preceding year
In case the business household or individual is new to the business, the time limit for submitting a flat tax return is 10 days from the date of starting the business.
3 The time limit for submitting tax declaration dossiers for taxes declared and paid is based on each time it is incurred. No later than the 10th day from the date the tax liability arises.
4 The time limit for submitting tax declaration dossiers in case of operation termination, contract termination, or enterprise reorganization. No later than the 45th day from the date of the decision. No later than the 45th day from the date of the event.
5 The time limit for submitting tax declaration dossiers for imported and exported goods. According to the provisions of the Customs Law.
Note: In case the taxpayer declares tax through electronic transactions on the last day of the tax filing deadline, but the tax authority's electronic portal encounters problems, the taxpayer shall submit a tax return. , electronic tax payment vouchers in the next day after the tax authority's electronic portal resumes operation.

The above is a new regulation on the deadline for submitting tax returns, according to the Tax Administration Law 2019 effective from July 1, 2020, the deadline for filing tax returns there are some changes in the direction of extending the deadline for filing.

In particular, the time limit for individuals to directly finalize personal income tax is extended by one month, which helps taxpayers and tax authorities have more time and avoid processing both tax finalization and collection at the same time. Personal income tax made by the enterprise and finalization of corporate income tax.

Tax agent QPT would like to present to customers the updated tax declaration schedule of 2020 according to the Tax Administration Law 2019. Please download the pdf file here! 



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