Resource

Vietnam tax calendar

All Vietnam tax filing and payment deadlines in one place, for a calendar-year fiscal year. Use this as your reference; for a tailored calendar (different fiscal year, quarterly VAT, etc.), book a free consultation.

Monthly

  • 10th
    Social insurance monthly contribution file (for prior month)
  • 20th
    VAT return (monthly filers) and PIT withholding (monthly filers)
  • 20th
    FCT declaration and remittance (for prior month's foreign-contractor payments)

Quarterly

  • Apr 30
    Q1 CIT provisional payment
  • Jul 31
    Q2 CIT provisional payment
  • Oct 31
    Q3 CIT provisional payment
  • Jan 31
    Q4 CIT provisional payment (and year-end payroll PIT finalisation)
  • Last day of month after quarter
    VAT return (quarterly filers, where eligible)

Annual

  • Mar 31
    CIT finalisation return (Form 03/QTT-TNCN)
  • Mar 31
    Annual financial statements (VAS) submission
  • Mar 31
    Statutory audit report submission (where applicable)
  • Mar 31
    PIT finalisation for employees (Form 02/QTT-TNCN)
  • Mar 31
    Transfer pricing Local File / Master File / CbCR
  • Jan 30
    PIT finalisation for self-employed / business income (Form 08/QTT-TNCN)

Other recurring items

  • Work permit renewal — begin 2–3 months before expiry
  • TRC renewal — within 30 days of expiry
  • IRC renewal / amendment — for material changes (capital, scope, shareholder)
  • Annual dependent-allowance re-registration for PIT
  • Annual social insurance contribution-base adjustment (1 Jan salary review)
  • Annual fire-safety inspection certificate
  • Annual environmental permit (where applicable)

Want this in your calendar? Request a calendar invite with a tailored version for your entity.

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