What is đá bóng trực tiếp schedule for tax report submission in January 2025 for enterprises in Vietnam?
What is đá bóng trực tiếp schedule for tax report submissionin January 2025 for enterprises in Vietnam?
Below is a compiled schedule for đá bóng trực tiếp submission of tax returns and reports that enterprises need to submit in January 2025 as follows:
| Deadline | Type of Report | Submission Guidelines | Legal Basis |
| January 20, 2025 | VAT Tax Return for December 2024 (for enterprises declaring and paying tax monthly) | - Enterprises must submit đá bóng trực tiếp VAT tax return no later than đá bóng trực tiếp 20th of đá bóng trực tiếp following month after đá bóng trực tiếp tax obligation arises for monthly declarations and payments. - If đá bóng trực tiếp deadline falls on a public holiday or weekend, đá bóng trực tiếp last day of đá bóng trực tiếp deadline is đá bóng trực tiếp next working day. - In case enterprises submit late tax declaration dossiers, they may receive a warning or a monetary fine from 2 to 25 million VND and are required to pay đá bóng trực tiếp overdue tax into đá bóng trực tiếp state budget. |
- Clause 1 Article 44 of đá bóng trực tiếpLaw on Tax Administration 2019 - Clause 1 Article 1Decree 91/2022/ND-CP - Clause 5 Article 5, point a Clause 4 Article 7, Article 13Decree 125/2020/ND-CP |
| January 20, 2025 | PIT Tax Return for December 2024 (for enterprises declaring and paying tax monthly) | Enterprises must submit đá bóng trực tiếp PIT tax return no later than đá bóng trực tiếp 20th of đá bóng trực tiếp following month after đá bóng trực tiếp tax obligation arises for monthly declarations and payments. If đá bóng trực tiếp deadline falls on a public holiday or weekend, đá bóng trực tiếp last day of đá bóng trực tiếp deadline is đá bóng trực tiếp next working day. In case enterprises submit late tax declaration dossiers, they may receive a warning or a monetary fine from 2 to 25 million VND and are required to pay đá bóng trực tiếp overdue tax into đá bóng trực tiếp state budget. |
- Clause 1 Article 44 of đá bóng trực tiếpLaw on Tax Administration 2019 - Clause 1 Article 1Decree 91/2022/ND-CP - Clause 5 Article 5, point a Clause 4 Article 7, Article 13Decree 125/2020/ND-CP |
| January 30, 2025 | Financial Statement for 2024 (for State enterprises, private enterprises, partnerships) when choosing đá bóng trực tiếp accounting period of January 01, 2024 - December 31, 2024 | - For State enterprises: Must submit đá bóng trực tiếp annual Financial Statement (FS) no later than 30 days from đá bóng trực tiếp end of đá bóng trực tiếp fiscal year. Enterprises with state-owned parent companies must submit đá bóng trực tiếp FS no later than 90 days from đá bóng trực tiếp end of đá bóng trực tiếp fiscal year. - For other enterprises: Private enterprises, partnerships: No later than 30 days from đá bóng trực tiếp end of đá bóng trực tiếp fiscal year. Other types of enterprises must submit đá bóng trực tiếp FS no later than 90 days from đá bóng trực tiếp end of đá bóng trực tiếp fiscal year. |
- Article 100, Article 109 ofCircular 200/2014/TT-BTC, Article 80 ofCircular 133/2016/TT-BTC - Article 12 ofDecree 41/2018/ND-CP - Article 4 and Article 7 ofDecree 95/2016/ND-CP - Clause 1 Article 1 ofDecree 91/2022/ND-CP |
What is đá bóng trực tiếp schedule for tax report submission in January 2025 for enterprises in Vietnam?(Image from Internet)
May enterprises amend tax declarations in Vietnam?
According to Clause 1 and Clause 2 Article 47 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp provisions for amending tax declarations are as follows:
Amending Tax declarations
- Taxpayers discovering errors in their tax returns already submitted to đá bóng trực tiếp tax authority can amend đá bóng trực tiếp returns within 10 years from đá bóng trực tiếp tax return submission deadline for đá bóng trực tiếp tax period in which đá bóng trực tiếp errors occurred but before đá bóng trực tiếp tax authority or competent agency publicly announces a decision to inspect or audit.
- When đá bóng trực tiếp tax authority or competent agency has announced an inspection or audit decision at đá bóng trực tiếp taxpayer's headquarters, đá bóng trực tiếp taxpayer is still allowed to amend đá bóng trực tiếp tax declarations; however, đá bóng trực tiếp tax authority will impose administrative penalties for tax management violations as prescribed in Articles 142 and 143 of this Law.
- After đá bóng trực tiếp tax authority or competent agency has issued a conclusion or decision on tax handling after đá bóng trực tiếp inspection or audit at đá bóng trực tiếp taxpayer's headquarters, đá bóng trực tiếp amendment of tax declarations is regulated as follows:
a) Taxpayers are allowed to amend đá bóng trực tiếp tax declarations in cases where it increases đá bóng trực tiếp amount of tax to be paid, decreases đá bóng trực tiếp amount of tax deductible, or decreases đá bóng trực tiếp tax exempted, reduced, or reimbursed and will be penalized for tax management violations as prescribed in Articles 142 and 143 of this Law;
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Therefore, enterprises are allowed to amend tax declarations already submitted to đá bóng trực tiếp tax authorities if errors are detected within 10 years from đá bóng trực tiếp tax return submission deadline of đá bóng trực tiếp period in which đá bóng trực tiếp errors occurred, but before đá bóng trực tiếp tax authority or competent agency publicly announces an inspection or audit decision.
Moreover, when đá bóng trực tiếp tax authority or competent agency has announced an inspection or audit decision at đá bóng trực tiếp taxpayer's headquarters, đá bóng trực tiếp taxpayer may still amend đá bóng trực tiếp tax declarations but will be penalized if they commit one of đá bóng trực tiếp acts prescribed in Articles 142 and 143 of đá bóng trực tiếpLaw on Tax Administration 2019.
Where do enterprises submit tax declarations in Vietnam?
Based on Article 45 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp regulations on đá bóng trực tiếp place for submitting tax declarations of enterprises are as follows:
- Taxpayers submit their tax declarations at đá bóng trực tiếp directly managing tax authority.
- In case of submitting tax declarations through a single-window mechanism, đá bóng trực tiếp place is determined according to that mechanism’s regulation.
- đá bóng trực tiếp place for submitting tax declarations for exported and imported goods follows đá bóng trực tiếp regulations of đá bóng trực tiếp Customs Law.
- đá bóng trực tiếp government determines đá bóng trực tiếp place for submitting tax declarations for đá bóng trực tiếp following cases:
+ Taxpayers with multiple business operations;
+ Taxpayers conducting business activities in various locations; taxpayers who have tax obligations arising for taxes declared and paid per occurrence;
+ Taxpayers with tax obligations arising from land revenue; granting đá bóng trực tiếp right to exploit water and mineral resources;
+ Taxpayers who settle personal income tax obligations;
- Taxpayers carry out tax declarations via electronic transactions and in other necessary cases.
