Monitoring and ensuring compliance with tax reporting deadlines is an important part of financial management in businesses. So in 2024, what is the tax reporting schedule for businesses according to specific legal regulations?
=> See more: Officially reducing 2% VAT until June 30th, 2024
1. Deadline for submitting license tax report (license fee)
Decree 126/2020/ND-CP, the deadline for paying license tax is January 30 of the year following the year of establishment or commencement of production and business activities or the year after the year in which information on capital changes occurs.
Photo 1: Latest 2024 tax report submission schedule currently_Hotline: 0972118764
2. Deadline for submitting reports on value-added tax, personal income tax, and corporate income tax
Law on Tax Administration 2019, the time for submitting tax reports is prescribed as follows:
- The deadline for submitting monthly tax returns is the 20th day of the following month;
- The deadline for submitting quarterly tax returns is the last day of the first month of the next quarter;
- The deadline for submitting annual tax finalization documents is the last day of the 3rd month from the end of the calendar year or fiscal year.
Based on the above regulations, the 2024 tax reporting schedule is specifically as follows:
|
Month |
Submission deadline |
Period by month |
Period by quarter |
Period by year |
|
1 |
20/01/2024 |
Submit VAT/PIT declaration and tax for December 2023 (if any) |
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|
30/01/2024 |
|
Pay provisional CIT for Quarter 4/2023 (if any) |
Pay license fees in 2024 |
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31/01/2024 |
|
Submit VAT/PIT declaration and tax for Quarter 4/2023 (if any) |
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2 |
20/02/2024 |
Submit VAT/PIT declaration and tax for January 2024 (if any) |
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3 |
20/03/2024 |
Submit VAT/PIT declaration and tax for February 2024 (if any) |
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4 |
01/04/2024 |
Because March 31, 2024 is a Sunday (a holiday), the deadline for submitting financial reports and personal income tax/CIT finalization for 2023 will be moved to the next working day, which is April 1, 2024. |
Finalization of Corporate Income Tax in 2023 |
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Finalization of Personal Income Tax in 2023 |
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Financial Report 2023 |
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22/04/2024 |
Submit VAT/PIT declaration and tax for March 2024 (if any) |
Because April 20, 2024 and April 21, 2024 are Saturdays and Sundays (holidays), the March 2024 report submission deadline will be moved to the next working day, which is April 22, 2024 |
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5 |
02/05/2024 |
Because April 30, 2024 and May 1, 2024 are holidays, the deadline for submitting the Quarter 1/2024 report will be moved to the next working day, which is May 2, 2024. |
- Submit declaration and VAT/PIT amount for Quarter 1/2024 (if any). - Pay tax provisional CIT for Quarter 1/2024 (if any) |
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20/05/2024 |
Submit VAT/PIT declaration and tax for April 2024 (if any) |
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6 |
20/06/2024 |
Submit VAT/PIT declaration and tax for May 2024 (if any) |
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7 |
22/07/2024 |
Submit VAT/PIT declaration and tax for June 2024 (if any) |
Because July 20, 2024 and July 21, 2024 are Saturdays and Sundays (holidays), the June 2024 report submission deadline will be moved to the next working day, which is July 22, 2024 |
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30/07/2024 |
|
Pay tax Provisional corporate income tax for Quarter 2/2024 (if any) |
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31/07/2024 |
|
Pay tax Provisional corporate income tax for Quarter 2/2024 (if any) |
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8 |
20/08/2024 |
Submit VAT/PIT declaration and tax for July 2024 (if any) |
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9 |
20/09/2024 |
Submit VAT/PIT declaration and tax for August 2024 (if any) |
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10 |
21/10/2024 |
Submit VAT/PIT declaration and tax for September 2024 (if any) |
Because October 20, 2024 and July 21, 2024 are Saturdays and Sundays (holidays), the September 2024 report submission deadline will be moved to the next working day, which is July 21, 2024. |
|
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30/10/2024 |
|
Pay provisional corporate income tax for Quarter 2/2024 (if any) |
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31/10/2024 |
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Submit VAT/PIT declaration and tax for Quarter 3/2024 (if any) |
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11 |
20/11/2024 |
Submit VAT/PIT declaration and tax for October 2024 (if any) |
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12 |
20/12/2024 |
Submit VAT/PIT declaration and tax for November 2024 (if any) |
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Thus, in 2024, businesses need to pay attention to the tax report submission schedule to comply with the obligation to submit all types of tax reports according to the law.
=> See more: Legal support plan for small and medium enterprises of the ministry of finance in 2024
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