Timely submission of tax reports is a mandatory obligation for enterprises and individual business households. In 2025, the Tax Authority has updated the monthly filing schedule and made necessary adjustments for dates coinciding with statutory holidays, thereby allowing taxpayers to proactively declare taxes and avoid administrative penalties.
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Photo 1. 2025 monthly tax filing deadlines updated (adjusted for holidays)_Hotline: 0972118764
Pursuant to Clause 1, Article 1 of Decree No. 91/2022/NĐ-CP, the deadlines for filing tax returns, paying taxes, processing administrative procedures by tax authorities, and enforcement of tax administration decisions shall be governed by the Law on Tax Administration and this Decree. If the final day of any such deadline falls on a statutory holiday or non-working day, the deadline shall be postponed to the next working day.
Below is a summary table of the 2025 monthly tax filing deadlines, duly adjusted for instances where deadlines coincide with holidays:
| Time | Required Filing | Legal Basis | |
| April | 21/4 | VAT Return for March 2025 |
Clause 1, Article 44, Law on Tax Administration 2019; Clause 1, Article 1, Decree 91/2022/NĐ-CP |
| PIT Return for March 2025 | |||
| May | 05/5 |
Provisional CIT for the first quarter of 2025 |
Clause 1, Article 55, Law on Tax Administration 2019 Clause 1, Article 1, Decree 91/2022/NĐ-CP |
| VAT Return for the first quarter of 2025 |
Clause 1, Article 44, Law on Tax Administration 2019; Clause 1, Article 1, Decree 91/2022/NĐ-CP |
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| PIT Return for the first quarter of 2025 | |||
| 20/5 | VAT Return for April 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 |
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|
PIT Return for April 2025 |
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| June | 20/6 |
VAT Return for May 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 |
|
PIT Return for May 2025 |
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| July | 21/7 |
VAT Return for June 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 Clause 1, Article 1, Decree 91/2022/NĐ-CP |
|
PIT Return for June 2025 |
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| 30/7 |
Provisional CIT for the second quarter of 2025 |
Clause1, Article 55, Law on Tax Administration 2019 |
|
| 31/7 |
VAT Return for the second quarter of 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 |
|
|
PIT Return for the second quarter of 2025 |
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| August | 20/8 |
VAT Return for July 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 |
|
PIT Return for July 2025 |
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| September | 22/9 |
VAT Return for August 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 Clause 1, Article 1, Decree 91/2022/NĐ-CP |
|
PIT Return for August 2025 |
|||
| October | 20/10 |
VAT Return for September 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 |
|
PIT Return for September 2025 |
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| 30/10 |
Provisional CIT for the third quarter of 2025 |
Clause 1, Article 55, Law on Tax Administration 2019 |
|
| 31/10 |
VAT Return for the third quarter of 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 | |
|
PIT Return for the third quarter of 2025 |
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| November | 20/11 |
VAT Return for October 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 |
|
PIT Return for October 2025 |
|||
| December | 15/12 |
Lump-sum Tax Filing for 2026 |
Point c, Clause 2, Article 44, Law on Tax Administration 2019 |
| 22/12 | VAT Return for November 2025 |
Clause 1, Article 44, Law on Tax Administration 2019 Clause 1, Article 1, Decree 91/2022/NĐ-CP |
|
|
PIT Return for November 2025 |
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The above is a clear and detailed schedule of monthly tax filing deadlines for 2025, with appropriate adjustments made where such deadlines coincide with holidays. Businesses are advised to closely monitor and strictly adhere to the declared deadlines to avoid administrative penalties.
=> See more: Reference table of PIT and VAT rates for business households and individual businesses
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