Vietnam tax calendar

Monthly

• 20th
  VAT return (Form 01/GTGT) for prior month

  Source: Circular 219/2013/TT-BTC, Article 11
• 20th
  PIT withholding declaration (Form 05/KK-TNCN) for prior month

  Source: Circular 92/2015/TT-BTC, Article 1
• 20th
  FCT declaration and remittance (for prior month's foreign-contractor payments)

  Source: Circular 103/2014/TT-BTC
• Last day of month
  Social insurance monthly contribution file (for prior month)

  Source: Law on Social Insurance 2014 (Law 58/2014/QH13), Article 102

Quarterly

• Apr 30
  Q1 CIT provisional payment

  Source: Law on CIT Art. 17; Circular 78/2014/TT-BTC
• Jul 31
  Q2 CIT provisional payment

  Source: Law on CIT Art. 17; Circular 78/2014/TT-BTC
• Oct 31
  Q3 CIT provisional payment

  Source: Law on CIT Art. 17; Circular 78/2014/TT-BTC
• Jan 31
  Q4 CIT provisional payment

  Source: Law on CIT Art. 17; Circular 78/2014/TT-BTC
• Last day of month after quarter
  VAT return (Form 01/GTKT) for quarterly filers

  Source: Circular 219/2013/TT-BTC, Article 11

Annual

• Mar 31
  CIT finalisation return (Form 03/QTT-TNCN) — within 90 days of fiscal year-end

  Source: Law on CIT Art. 18; Circular 78/2014/TT-BTC Art. 10
• Mar 31
  Annual financial statements (VAS) submission

  Source: Law on Accounting 2015 (Law 88/2015/QH13) Art. 28
• Mar 31
  Statutory audit report submission (where applicable)

  Source: Law on Independent Audit 2011 (Law 67/2011/QH13)
• Mar 31
  PIT finalisation for employees (Form 02/QTT-TNCN)

  Source: Circular 92/2015/TT-BTC Art. 14
• Mar 31
  Transfer pricing Local File (where required)

  Source: Decree 132/2020/ND-CP Art. 10
• Within 90 days of year-end
  Transfer pricing Master File (where required)

  Source: Decree 132/2020/ND-CP Art. 11
• Within 12 months of year-end
  CbCR filing (where required) — by Vietnam UPE

  Source: Decree 132/2020/ND-CP Art. 13
• Within 3 months of year-end
  CbCR notification (Vietnam subsidiary of foreign UPE)

  Source: Decree 132/2020/ND-CP Art. 13
• Jan 30
  PIT finalisation for self-employed / business income (Form 08/QTT-TNCN)

  Source: Circular 40/2021/TT-BTC
• Mar 31
  Annual dependent-allowance re-registration for PIT

  Source: Circular 111/2013/TT-BTC

Other recurring items

• Work permit renewal — begin 2–3 months before expiry

  Source: Decree 152/2020/ND-CP
• TRC renewal — within 30 days of expiry

  Source: Law on Foreigners' Entry, Exit, Transit, Residence 2014 (Law 47/2014/QH13)
• IRC amendment — for material changes (capital, scope, shareholder)

  Source: Law on Investment 2020 (Law 61/2020/QH14) Art. 41
• Annual social insurance contribution-base adjustment (1 Jan salary review)

  Source: Law on Social Insurance 2014 Art. 89
• Annual fire-safety inspection certificate (where applicable)

  Source: Law on Fire Prevention and Fighting 2001 (Law 27/2001/QH10)
• Annual environmental monitoring report (where applicable)

  Source: Law on Environmental Protection 2020 (Law 72/2020/QH14)