When is trực tiếp bóng đá hôm nay euro deadline for submission of annual PIT statements prepared by individual income earners in Vietnam in 2025?

When is trực tiếp bóng đá hôm nay euro deadline for submission of annual personal income tax statements prepared by income earners in Vietnam in 2025?

Based on Clause 2, Article 44 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019regulating trực tiếp bóng đá hôm nay euro deadline for submission of tax declaration dossiers as follows:

Deadline for submission of tax declaration dossiers

1. trực tiếp bóng đá hôm nay euro deadline for submission of tax declaration dossiers for taxes declared monthly or quarterly is stipulated as follows:

a) No later than trực tiếp bóng đá hôm nay euro 20th day of trực tiếp bóng đá hôm nay euro following month for monthly declaration and payment;

b) No later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro first month of trực tiếp bóng đá hôm nay euro following quarter for quarterly declaration and payment.

2. trực tiếp bóng đá hôm nay euro deadline for submission of tax declaration dossiers for taxes with an annual tax calculation period is stipulated as follows:

a)**No later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro third month after trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro calendar year or fiscal year for trực tiếp bóng đá hôm nay euro annual tax finalization dossier; no later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro first month of trực tiếp bóng đá hôm nay euro calendar year or fiscal year for trực tiếp bóng đá hôm nay euro annual tax declaration dossier;

b) No later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro fourth month after trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro calendar year for individual income tax finalization dossiers of individuals directly settling trực tiếp bóng đá hôm nay euro tax;

c) No later than December 15 of trực tiếp bóng đá hôm nay euro preceding year for trực tiếp bóng đá hôm nay euro tax declaration dossier of business households, individuals paying tax by trực tiếp bóng đá hôm nay euro presumptive method; in case a business household, individual starts a new business, trực tiếp bóng đá hôm nay euro deadline for submitting trực tiếp bóng đá hôm nay euro tax declaration dossier is no later than 10 days from trực tiếp bóng đá hôm nay euro start of business.

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Thus, trực tiếp bóng đá hôm nay euro deadline for submission of annual personal income tax statements prepared by income earners is April 30, 2025.

Additionally, in case an individual has income from wages, salaries and authorizes tax settlement to trực tiếp bóng đá hôm nay euro organization or individual paying trực tiếp bóng đá hôm nay euro income, trực tiếp bóng đá hôm nay euro deadline is March 31, 2025.

When is trực tiếp bóng đá hôm nay euro deadline for submission of annual personal income tax statements prepared by individualincome earners in Vietnam in 2025? (Image from trực tiếp bóng đá hôm nay euro Internet)

What are trực tiếp bóng đá hôm nay euro 4 cases where individuals must prepare personal income tax statements in Vietnam?

Based on Subsection 1, Section 1 ofOfficial Dispatch 636/TCT-DNNCN 2021guiding on personal income tax settlement, trực tiếp bóng đá hôm nay euro 4 cases where individuals must prepare personal income tax statements are:

Case 1:A resident individual with income from wages, salaries directly declares personal income tax finalization with trực tiếp bóng đá hôm nay euro tax authority if there is additional tax payable or excess paid tax requested to be refunded or offset in trực tiếp bóng đá hôm nay euro subsequent tax period.

Case 2:An individual present in Vietnam for less than 183 days during trực tiếp bóng đá hôm nay euro first calendar year, but 183 days or more in 12 consecutive months from trực tiếp bóng đá hôm nay euro first day present in Vietnam, then trực tiếp bóng đá hôm nay euro first settlement year is 12 consecutive months from trực tiếp bóng đá hôm nay euro first day present in Vietnam.

Case 3:A foreign individual terminating a work contract in Vietnam declares tax settlement with trực tiếp bóng đá hôm nay euro tax authority before leaving trực tiếp bóng đá hôm nay euro country.

In case an individual has not completed tax settlement procedures with trực tiếp bóng đá hôm nay euro tax authority, they must authorize trực tiếp bóng đá hôm nay euro income-paying organization or other organizations, individuals to settle trực tiếp bóng đá hôm nay euro tax in accordance with tax settlement regulations for individuals.

In case trực tiếp bóng đá hôm nay euro income-paying organization or other organizations, individuals authorized for trực tiếp bóng đá hôm nay euro settlement, they must be responsible for trực tiếp bóng đá hôm nay euro additional personal income tax payable or trực tiếp bóng đá hôm nay euro refund of excess paid tax.

Case 4:A resident individual with income from wages, salaries simultaneously eligible for tax reduction due to natural disasters, fires, accidents, serious illnesses affecting tax payment ability must not authorize trực tiếp bóng đá hôm nay euro income-paying organization or individual to settle trực tiếp bóng đá hôm nay euro tax on their behalf but must directly declare settlement with trực tiếp bóng đá hôm nay euro tax authority as prescribed.

What is tax statement in Vietnam?

Based on Clause 10, Article 3 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019stipulates:

Definitions

In this Law, trực tiếp bóng đá hôm nay euro following terms shall be understood as follows:

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7. Tax declaration form is a document in a form prescribed by trực tiếp bóng đá hôm nay euro Minister of Finance used by taxpayers to declare information to determine trực tiếp bóng đá hôm nay euro amount of tax payable.

8. Customs declaration form is a document in a form prescribed by trực tiếp bóng đá hôm nay euro Minister of Finance used as a tax declaration form for exported, imported goods.

9. Tax dossier includes documents related to taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, interest penalty exemption, non-imposition of late payment interest, extension of tax payment, phased debt payment, non-collection of taxes; customs dossier; dossier for rescheduling tax debt; dossier for tax debt write-off, interest penalty, fines.

10. tax statement is trực tiếp bóng đá hôm nay euro determination of trực tiếp bóng đá hôm nay euro amount of tax payable for trực tiếp bóng đá hôm nay euro tax calculation year or trực tiếp bóng đá hôm nay euro time from trực tiếp bóng đá hôm nay euro beginning of trực tiếp bóng đá hôm nay euro tax calculation year to when obligations giving rise are terminated, or trực tiếp bóng đá hôm nay euro time from when obligations arise until they are terminated, in accordance with trực tiếp bóng đá hôm nay euro law.

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tax statement is determining trực tiếp bóng đá hôm nay euro amount of tax payable for trực tiếp bóng đá hôm nay euro tax calculation year or trực tiếp bóng đá hôm nay euro time from trực tiếp bóng đá hôm nay euro beginning of trực tiếp bóng đá hôm nay euro tax calculation year to trực tiếp bóng đá hôm nay euro termination of obligations giving rise, or trực tiếp bóng đá hôm nay euro time from obligations arising until they are terminated, in accordance with trực tiếp bóng đá hôm nay euro law.