Legal Updates

SCHEDULE OF SUPPLYING TYPES OF TAX REPORT 2022

According to Law on Tax Administration No. 38/2019/QH14 promulgated on June 13, 2019, effective from July 1, 2020, the schedule for submitting specific tax returns is as follows:

Schedule for submission of TYPES of TAX REPORT 2022
Month Declaration type by Month Quarterly (and Yearly) Declaration Type Submission Deadline
1 VAT/PIT declaration (if any) of December 2021 January 20, 2022
Report of Quarterly 4/2021 07/02/2022

(January 30, 2022 is a Sunday and a traditional Tet holiday from January 31, 2022 to February 6, 2022)
Payment of temporary personal income tax for the fourth quarter of 2021
Paying license tax in 2022 (if not exempt)
2 VAT/PIT Declaration Quarter 4/2021 07/02/2022

(January 30, 2022 is a Sunday and a traditional Tet holiday from January 31, 2022 to February 6, 2022)
VAT/PIT declaration (if any) of January 2022 21/02/2022

(Since February 20th is a Sunday, a holiday)
3 VAT/PIT declaration (if any) of February 2022 March 21, 2022

(Because March 20th is a Sunday, a holiday)
CIT Finalization Statement of 2021 31/03/2022
Financial Report 2021
4 VAT/PIT Declaration (If any) of March 2022 April 20, 2022
5 VAT/PIT declaration

<3 /2011/TT-BTC).

 

 04/05/2022

(Because April 30 and May 1 are public holidays), April 30 is a Saturday, May 1 is a Sunday, May 2 and May 3 is a holiday offset)
Payment of provisional CIT for the first quarter of 2022.
VAT/PIT declaration (if any) of April 2022 May 20, 2022
6 VAT/PIT declaration (if any) of May 2022 June 20, 2022
7 VAT/PIT declaration (if any) of June 2022. July 20, 2022
Report of the second quarter of 2021 (applies to businesses still using paper invoices) or electronic contract according to Circular 32/2011/TT-BTC) 01/08/2022

(Since July 30 and July 31 is Saturday and Sunday, it’s a holiday)
Payment of provisional CIT for the 2nd quarter of 2022
8 VAT/PIT Declaration Quarter 2/2022
VAT/PIT declaration (if any) of July 2022 August 22, 2022

(Since August 20th and August 21st are Saturdays and Sundays, it’s a holiday)
9 VAT/PIT declaration (if any) for August 2022 20/09/2022
10 VAT/PIT declaration (if any) of September 2022 October 20, 2022
11 Delivery Statement of Quarter 3/2022 (applicable to enterprises still using paper invoices or electronic invoices according to Circular 32/2011/TT-BTC) 01/11/2022

(Since October 30 and October 31 are Saturday and Sunday, it’s a holiday)
Payment of provisional CIT for the 3rd quarter of 2022
VAT/PIT Declaration Quarter 3/2022
VAT/PIT declaration (if any) of October 2022 November 22, 2022

(Because 11/20 and 11/21 are Saturday and Sunday, holiday)
12 VAT/PIT declaration (if any) for November 2022 December 20, 2022

 

Note:

  • From 2022, for businesses that have switched to using electronic invoices according to Circular 78/2020/ND-CP and Decree 123/2020/ND-CP are not required to report the use of invoices.
  • In the case of taxpayers filing tax returns via electronic transactions on the last day of the payment deadline If the tax return file has problems with the electronic portal of the tax authority, the taxpayer shall submit the tax declaration dossier and electronic tax payment voucher the next day after the tax authority’s electronic portal continues. active.

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