Schedule for filing all kinds of tax returns for 2022
To facilitate the monitoring of tax declaration obligations in 2022, we invite businesses to update the 2022 Tax Declaration Submission Schedule as prescribed to properly fulfill legal obligations.
Regulations on deadlines for submitting monthly, quarterly and yearly tax returns
- Pursuant to Clause 1, Article 44 of the Law on Tax Administration 2019, the deadline for submitting tax declaration dossiers in case of monthly declaration and submission is the twentieth day of the month following the month in which the tax liability arises.
- If the twentieth day falls on a holiday, the latest time is the next working day after the holiday.
- Pursuant to Clause 1, Article 44 of the Law on Tax Administration 2019, the deadline for submitting tax declaration dossiers for quarterly declaration and submission is the last day of the first month of the quarter following the quarter in which the tax liability arises.
- If the last day falls on a holiday, the latest is the next working day after the holiday.
- Pursuant to Clause 2, Article 44 of the Law on Tax Administration 2019, the deadline for submitting annual tax finalization dossiers is the last day of the third month (March 31) since the end of the calendar year or fiscal year. The deadline for filing annual tax returns is the last day of the first month (January 03) at the beginning of the calendar year or fiscal year.
- If the twentieth day falls on a holiday, the latest time is the next working day after the holiday.
Read more: How to determine the tax return period by month or quarter?
Specific regulations on the deadline for filing tax returns in 2022
| Month | Deadline for paymentslowest | Declaration fileTax by Month | Declaration filequarterly tax | Declaration fileTax by Year |
| 1 | 20/01/2022 | - VAT form12 / 2021 month– PIT returnDecember 12 (if any)– Pay VAT & PIT(if any)– Usage reportinvoice December 12 | ||
| 2 | 07/02/2022(Due to January 30, 01until February 06, 02aim for a day offLunar New Year) | - VAT formFourth quarter of 2021– PIT returnQuarter IV of 2021 (if any) – Pay CITprovisional calculation of the fourth quarter of 2021(if any) – Usage reportInvoices Quarter IV/2021 | – Pay license feesyear 2022 | |
| 21/02/2022(Due to January 20, 02aim for Sunday) | - VAT formJanuary 01 – Personal Income Tax ReturnDecember 01 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 1 | |||
| 3 | 21/03/2022(Due to January 20, 03aim for Sunday) | -VAT formJanuary 02 – Personal Income Tax ReturnDecember 02 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 2 | ||
| 31/03/2022 | – Finalization of CIT2021 – PIT Finalizationyear 2021 - Financial reportyear 2021 | |||
| 4 | 20/04/2022 | - VAT formJanuary 03 – Personal Income Tax ReturnDecember 03 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 03 | ||
| 5 | 04/05/2022(Due to April 30 (Saturday)and May 01 (Sunday)holidays; May 02 and03/05 compensatory leave) | - VAT formQuarter I/2022 – Personal Income Tax ReturnQuarter I/2022 (if any) – Temporarily Paying CITprovisional calculation for the first quarter of 2022 (if any) – BC usage situationInvoice for the first quarter of 2022 | ||
| 20/05/2022 | - VAT formJanuary 04 – Personal Income Tax ReturnDecember 04 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 04 | |||
| 6 | 20/06/2022 | - VAT formJanuary 05 – Personal Income Tax ReturnDecember 05 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 05 | ||
| 7 | 20/07/2022 | - VAT formJanuary 06 – Personal Income Tax ReturnDecember 06 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 06 | ||
| 8 | 01/08/2022(Due to January 30, 07and 31/07/2022aim saturday,Sunday) | -VAT formQuarter II/2022 – Personal Income Tax ReturnSecond quarter of 2022 (if any) – Temporarily Pay CITprovisional calculation of the second quarter of 2022 (if any) – BC usage situationInvoices for the second quarter of 2022 | ||
| 20/08/2022 | - VAT formJuly 07 (if any) – PIT returnDecember 07 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 07 | |||
| 9 | 20/09/2022 | - VAT formAugust 08 (if any)- PIT declarationDecember 08 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 08 | ||
| 10 | 20/10/2022 | -VAT formJanuary 09 – Personal Income Tax ReturnDecember 9 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 9 | ||
| 11 | 01/11/2022(Due to January 30, 10and 31/10/2022aim saturday,Sunday) | - VAT formQuarter III/2022 – Personal Income Tax ReturnQuarter III/2022 (if any) – Pay CITprovisional calculation & VATQuarter III/2022 (if any) – Usage reportInvoices for the third quarter of 2022 | ||
| 22/11/2021(Due to January 20, 11and 21/11/2022aim saturday,Sunday) | - VAT formJanuary 10 – Personal Income Tax ReturnDecember 10 (if any) – Pay VAT & PIT(if any) – Usage reportinvoice December 10 | |||
| 12 | 20/12/2022 | -VAT formJanuary 11 – Personal Income Tax ReturnDecember 11 (if any) – Pay VAT & PIT(if). – Usage reportinvoice December 11 |
Note:
- Enterprises that have switched to using e-invoices according to Circular 78/2021/TT-BTC and Decree 123/2020/ND-CP do not need to submit a report on the use of invoices.
- In case the taxpayer declares tax through electronic transactions but the electronic portal of the tax authority encounters problems, the taxpayer shall submit the electronic tax return in the next day after the electronic portal of the tax authority. tax authorities resume operations.
Regulations on penalties for late submission of tax returns
Pursuant to Article 13 of Decree No. 125/2020/ND-CP stipulating the penalties for businesses violating the deadline for submitting tax declaration dossiers as follows:
(1) In case of violation of submitting tax declaration dossiers from 01 to 05 days late and there are extenuating circumstances, the form of warning shall be applied.
(2) In case of violation of submitting tax declaration dossiers from 01 to 30 days late (except for cases where a warning has been issued for late payment from 01 to 05 days), a fine of between VND 2.000.000 and 5.000.000 will be applied. XNUMX dong.
(3) In case of violation, the tax declaration dossier is submitted late from 31 days to 60 days, a fine of from 5.000.000 VND to 8.000.000 VND will be applied.
(4) In case of committing one of the following acts, the administrative fine shall be from VND 8 to VND 000:
- Submit tax returns 61 to 90 days later than the prescribed time limit
- Submitting tax declaration dossiers 91 days or more behind the prescribed time limit but no tax payable is incurred
- No filing of tax returns and no tax payable
- Submitting corporate income tax finalization dossiers without submitting attached appendices on tax administration for enterprises having associated transactions.
(5) In case the tax return is submitted more than 90 days after the prescribed time limit, there is a tax arising and the taxpayer has fully paid the tax and late payment interest to the state budget before the tax authority issues a decision. If the tax inspection decision, tax inspector or tax authority makes a record of late submission of tax declaration dossiers as prescribed in Clause 11 Article 143 of the Law on Tax Administration 2019, the administrative fine will be from VND 15.000.000 to VND 25.000.000. XNUMX dong.
(6) Apply remedial measures:
- In case taxpayers commit late submission of tax declaration dossiers as prescribed in the above clauses, leading to late payment of tax, taxpayers must pay the full tax amount and fines for late payment of tax money to the state budget. ;
- For violations specified at Points c, d, Clause 4 of this Article, taxpayers are required to submit tax declaration dossiers and appendices together with tax declaration dossiers.
Note: The fine levels specified in Articles 10, 11, 12, 13, 14, 15, Clauses 1, 2, Article 19 and Chapter III of this Decree are the fine levels applicable to organizations.
In case the taxpayer is a household or business household, the same fine level shall be applied as in the case of an individual taxpayer.
