| No. | TASK REQUIRED | DEADLINE FOR SUBMITTING | AUTHORITY | GUIDANCE DOCUMENTS | |
| I. Monthly Reports | |||||
| 1 | PIT Declaration & Payment
(Tax Liability = or > 50 million VND, except for enterprises/individuals eligible to pay VAT quarterly) |
20th day of the next month | Tax Department | Circular 156/2013/TT-BTC
Circular 92/2015/TT-BTC |
|
| 2 | VAT Declaration & Payment
(Taxpayers whose revenue in the previous year is 50 billion VND or more) |
20th day of the next month | Tax Department | Circular 219/2013/TT-BTC
Circular 156/2013/TT-BTC Circular 119/2014/TT-BTC Circular 151/2014/TT-BTC Circular 130/2016/TT-BTC |
|
| 3 | Report on invoice usage
(applicable in 12-month period from the establishment date or date of buying invoices from tax authorities. After this 12-month period, tax authority shall issue a written permission for the company to make quarterly report) |
20th day of the next month | Tax Department | Circular 39/2014/TT-BTC
Circular 119/2014/TT-BTC Circular 26/2015/TT-BTC |
|
| 4 | Report on investment progress
(In case investment projects generate investment capital for implementation in month, economic organizations shall report within 12 days after the end of the reporting month.) |
within 12 days from the end of the reporting month | Submit reports online through the National Investment Information System | Decree 118/2015/ND-CP
Circular 16/2015/TT-BKHDT |
|
| II. Quarterly Reports | |||||
| 5 | Estimated CIT Payment (if any) | 30th day of the next quarter | Tax Department | Circular 78/2014/TT-BTC
Decree 83/2013/ND-CP Circular 151/2014/TT-BTC |
|
| 6 | Estimated PIT Declaration & Payment
(Tax liability < 50 million VND or enterprises/individuals eligible to pay VAT quarterly) |
30th day of the next quarter | Tax Department |
Circular 156/2013/TT-BTC Circular 92/2015/TT-BTC |
|
| 7 | VAT Declaration & Payment
(Taxpayers whose revenue in the previous year is 50 billion VND or less. If the business started operations, VAT declaration shall be made quarterly. After 12 months, starting at the beginning of the next calendar year, VAT declaration shall be made every month or every quarter depending on the revenue of the previous year) |
30th day of the next quarter | Tax Department | Circular 219/2013/TT-BTC
Decree 156/2013/TT-BTC Circular 119/2014/TT-BTC Circular 151/2014/TT-BTC |
|
| 8 | Report on usage of foreign workers | Before the 05th day of the first month of the next quarter | Department of Labor – Invalids and Social Affairs | Circular 40/2016/TT-BLĐTBXH | |
| 9 | Investment project progress report | Before the 12th day of the first month of the next quarter | Submit reports online through the National Investment Information System | Decree 118/2015 / ND-CP
Circular 16/2015 / TT-BKHD |
|
| 10 | Report on invoice usage | The 30th day of the first month of the next quarter | Tax Department | Circular 39/2014/TT-BTC
Circular 26/2015/TT-BTC |
|
| 11 | Report on long or medium term foreign loan | The 5th of the first month of the next quarter | Local branch of State Bank | Circular 03/2016/TT-NHNN | |
| 12 | Report on usage of personnel income tax withholding | The 30th day of the first month of the next quarter | Tax Department | Decision 747/QĐ-TCT | |
| III. Bi-annual Reports | |||||
| 13 | Investment supervision and evaluation Report | July 10th | -Planning and Investment Department (or Industrial Zone/ Export Processing Zone Authority)
|
Decree 84/2015/ND-CP
Circular 22/2015/TT-BKHDT |
|
| 14 | Report on usage of foreign workers | Before the 5th day of the first month of the next quarter | Department of Labor, War Invalids and Social Affairs | Circular 40/2016/TT-BLĐTBXH | |
| 15 | Recruitment, employment and management of Vietnamese workers report | – For the recruitment, employment and management: Within 30 days from the start date of operation.
– For changes in workers: Before May 25th and November 25th annually. |
-Labor, War Invalids and Social Affairs Office
-Department of Labor, War Invalids and Social Affairs ( for employers in industrial zone) |
Decree 03/2014/NĐ-CP
Circular 03/2014/TT-BLDTBXH |
|
| IV. Annual Reports | |||||
| 16 | Business License Fee Declaration & Payment | – Payment deadline: January 30th of the year on which tax duty occurs
– Only declare license fee in case there is a change in Business License Fee of the next year: December 31st of the year when changes occur – |
Tax Department | Decree 139/2016/ND-CP | |
| 17 | Sale of goods report
(Foreign invested enterprises which must obtain business license) |
Annual, before January 31st | Department of Industry and Trade |
Decree 09/2018/ND-CP
|
|
| 18 | CIT Finalization Declaration & Payment | The 90th from day the last day of the fiscal year |
Tax Department |
Circular 78/2014/TT-BTC
Decree 83/2013/ND-CP Circular 96/2015/TT-BTC |
|
| 19 | PIT Finalization Declaration & Payment | The 90th from day the last day of the calendar year |
Tax Department |
Circular 111/2013/TT-BTC
Decree 83/2013/ND-CP Circular 92/2015/TT-BTC |
|
| 20 | Investment supervision and evaluation Report | Before February 10th of the following year. | -Planning and Investment Department (or Industrial Zone/ Export Processing Zone Authority)
|
Decree 84/2015/ND-CP
Circular 22/2015/TT-BKHDT |
|
| 21 | Investment project progress report | Before March 31st of the next year
|
Submit reports online through the National Investment Information System | Decree 118/2015/ND-CP
Circular 16/2015/TT-BKHDT |
|
| 22 | Occupational health and safety report | Annual, before January 10th | Department of Labor, War Invalids and Social Affair;
Services of Health |
Decree 39/2016/ND-CP
Circular 07/2016/BLDTBXH |
|
| 23 | Audited financial statements | The 90th day from the last day of the fiscal year
|
Tax Department
Finance Department Statistic Department |
Accounting Law 88/2015/QH13
Circular 200/2014/TT-BTC Joint Circular 01/2016/TTLT-BKHĐT-BTC |
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