Accordingly, this Decree clearly states: “In the case of the last day of the deadline for submitting tax declaration dossiers, the time limit for tax payment, the time limit for the tax administration agency to handle the dossier, and the validity period of the enforcement decision. coincides with the prescribed rest day, the last day of the time limit shall be counted as the working day immediately following that day off.

At that time, some deadlines for filing declarations and tax payment deadlines for next year are as follows:

Value added tax (VAT) declaration; Personal income tax return (PIT) December 2022

For enterprises that declare and pay tax on a monthly basis, according to the provisions of the current Law on Tax Administration, enterprises shall submit VAT and PIT declarations no later than the 20th day of the month following the month in which tax obligations arise. declaration and payment by month.

However, this year, because the Lunar New Year holiday is from January 20 to 26, 2023, according to Decree 91 above, the deadline for submitting VAT and PIT declarations for the tax period December 12, 2022 is a consecutive working day. next to the Lunar New Year holiday, which is January 27, 2023 at the latest.

Payment of provisional corporate income tax for the first quarter of 2023

Also according to the Law on Tax Administration, quarterly, enterprises shall temporarily pay corporate income tax for that quarter no later than the 30th day of the first month of the following quarter.

Due to the holiday schedule of Hung Kings Commemoration, Victory Day 30/4 and International Labor Day 2023 of workers will last for 5 consecutive days, starting from April 29, 2023 to the end of May 3, 2023, so the deadline for submission provisional corporate income tax for the first quarter of 2023 is no later than May 4, 2023 (according to Decree 91).

VAT declaration, PIT declaration of the first quarter of 2023

Due to the holiday schedule of Hung Kings Commemoration, Victory Day 30/4 and International Labor Day 2023 of workers will last 5 consecutive days, starting from April 29, 2023 to the end of May 3, 2023. VAT declaration for the first quarter of 2023, PIT declaration for the first quarter of 2023, no later than May 4, 2023.

Payment of provisional corporate income tax for the second quarter of 2023

Quarterly, enterprises shall temporarily pay corporate income tax of that quarter no later than the 30th of the first month of the following quarter.

In case the last day of the tax payment time limit coincides with a holiday as prescribed, the last day of the time limit is counted as the working day immediately following that holiday.

Because July 30, 2023 is a Sunday that coincides with a weekly holiday, the deadline for paying corporate income tax for the second quarter is July 31, 2023.

VAT form; PIT declaration July 2023

Enterprises submit VAT and PIT declarations no later than the 20th day of the month following the month in which tax obligations arise, in the case of monthly declaration and payment.

In case the last day of the time limit for submitting tax declaration dossiers, the time limit for tax payment, the time limit for tax administration agencies to handle the dossiers, and the validity period of the enforcement decision coincides with the prescribed holiday, the last day The end of the period is counted as the working day immediately following that holiday.

Because July 20, 2023 is a Sunday that coincides with a weekly holiday, the deadline for submitting July VAT returns is August 21.

The above content is our answer and advice for customers of  Accounting – Auditing MVA Vietnam .

If you still have questions, please send them to Email: dungtq.mva@gmail.com

MVA VIETNAM ACCOUNTING AND AUDIT CO., LTD

LK3 – 04, Loc Ninh urban area, TT. Chuc Son, H. Chuong My, City. Hanoi

Email: dungtq.mva@gmail.com

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