Types of tax reports payable and deadline for latest payment under the new Tax Administration Law 38/2019 / QH14 effective July 1, 2020.

I. TYPES OF TAX REPORT TO PAY:

1. VAT declaration:

- VAT declaration form, made according to form No. 01 / GTGT: for enterprises that calculate VAT by the deduction method.

- VAT declaration form No. 02 / VAT: For investment projects

- VAT declaration form according to form No. 03 / GTGT: for enterprises that calculate VAT according to the direct method on VAT.

- VAT declaration form, made according to form No. 04 / GTGT: for enterprises that calculate VAT by the direct method on turnover

2. PIT return:

- Declaration form No. 05 / KK-TNCN: The enterprise pays income withholding tax for income from salaries or wages.
- Declaration form No. 06 / TNCN: For enterprises that arise from PIT from capital investment, from securities transfer, from copyright, from franchising, from winning of individuals, ...
- Declaration form No. 01 / XSBHĐC: Lottery company, insurance enterprise, multi-level marketing business withholding tax on commissions from being a lottery agent, insurance agent, multi-level sale agent. individual level. (For the last monthly / quarterly tax return in the year, there must be an appendix made according to form No. 01-1 / BK-XSBHĐC).

Note: In the case of a month or quarter, the income paying organization or individual does not have to withhold personal income tax, it is not required to declare PIT.

3. Report on the use of invoices:

- Make a report on the use of invoices using the form BC26-AC submitted to the direct tax authority (including the period when invoices are not used).

4. Tax settlement:

- Declaration for CIT finalization, made according to form No. 03 / TNDN (Enterprises temporarily calculate the payable CIT quarterly if it arises and pays tax without submitting quarterly CIT returns).

- Declaration for PIT finalization, made according to form No. 05 / KK-TNCN

- Annual financial statements (Report on financial situation, report on business results, report on cash flow, notes to financial statements).

II. DEADLINE FOR FILLING LATEST TYPES OF TAX REPORT UNDER THE NEW TAX ADMINISTRATION LAW 38/2019 / QH14 EFFECTIVE JULY 1, 2020.

1. Monthly tax return: By the 20th of the following month.

2. Quarterly tax return: No later than the last day of the first month of the following quarter (formerly the 30th).

3. Annual tax finalization return: No later than the last day of the third month from the end of the calendar year or fiscal year (previously 90 days from the end of the calendar year or fiscal year).

4. Annual tax declaration dossiers: No later than the last day of the first month of calendar year or fiscal year (formerly the 30th of the first month of calendar year).

5. Personal income tax (PIT) finalization dossiers for individuals directly settling: No later than the last day of the 4th month from the end of the calendar year (previously March 30).

If you need further advice, please contact TASCO Tax Agent Consulting Services Co., Ltd in the ways below for a free consultation.

Related article: penalty for late filing a tax return.

TASCO - THE HIGHEST RESPONSIBLE TAX AGENT FOR ALL SERVICES

 Hotline: 0854862446 - 0975480868 (zalo)

 Website: dailythuetasco.com or dichvutuvandoanhnghiep.vn

 Email: cskh.dailythuetasco@gmail.com