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Determine the exact DEADLINES of tax submission. Give examples

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Determine the exact DEADLINES of tax submission. Give examples

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+ Group 1, 2: PIT, CIT, VAT
+ Group 3,4: Excise tax, Import tax & Export tax
+ Group 5, 6: Environmental protection tax, Natural Resources Tax; Non-agricultural Land Use Tax, Agricultural Land Use Tax

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PIT: (Article 14 Circular No. 80/2021/TT-BTC; Article 8 Decree 126/2020/NĐ-CP).

- Month: the deadline for tax payment is the 20th day of the next month after the tax liability arises

- Quarter: The deadline for tax payment is the 30th day of the next quarter

- Tax settlement: 90th of next year

Eg: Feb 2022 - temporarily paid - deadline: 20 Mar 2022
Quarter 1 2022 - temporarily paid - deadline: 30 April 2022
Year 2022 - deadline: 31/3/2023

CIT: Article 55 of Law on Tax Administration No. 38/2019/QH14
For corporate income tax, it is temporarily paid quarterly, the deadline for tax payment is the 30th day of the first month of the following quarter.
. Tax year: 90th of next year
Eg. Quarter 1 2022 - .... - 30 April 2022
Year 2022 - ...: 31/3/2023

VAT: (Article 14 Circular No. 80/2021/TT-BTC; Article 8 Decree 126/2020/NĐ-CP).
- Month: the deadline for tax payment is the 20th day of the next month after the tax liability aries
- Quarter: The deadline for tax payment is the 30th day of the next quarter
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Year: The deadline for paying tax is the 30th of the first month of the calendar year.

For tax declaration dossiers according to each time a tax obligation arises: the time limit for paying tax is the 10th day from the date of arising of the tax payment obligation.

Example: January 30, 2020 is the last day to pay tax for 2021

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A. Excise tax

1. Monthly declaration period: no later than the 20th of the following month
2. According to each arising: within 10 days from the date of arising tax obligations (For goods purchased for export but sold domestically) (Article 14 Circular No. 80/2021/TT-BTC; Article 8 Decree 126/2020/NĐ-CP).

Example: The time limit for paying the payable excise tax arising from the June 2021 tax period is July 20, 2021 at the latest.

B. Import & Export tax
1. Import and export goods subject to tax must pay tax before customs clearance or goods release according to the provisions of the Customs Law. (Paying tax according to each arising amount)
If the payable tax amount is guaranteed by a credit institution, the goods may be granted customs clearance or released but must pay a late payment interest in accordance with the Law on Tax Administration from the date of customs clearance or release to the date of payment. The maximum guarantee period is 30 days from the date of customs declaration registration.
2. Taxpayers who are entitled to the priority regime as prescribed by the Customs Law may pay tax on customs declarations that have been granted customs clearance or have goods released for the month at the latest on the tenth day of the following month.
(Article 9 Law No. 107/2016/QH13)

Eg. A company import a product, it must pay import tax before customs clearance …

Excise tax: organizations and individuals producing and importing goods and providing services are subject to special consumption tax. Only when organizations and individuals carry out the following activities are they obliged to pay excise tax to the state: Importing and producing goods are specified in Article 2 and do not fall into the following categories: accordance with Article 3.

Import-export tax: Owners of goods (individuals and company) exported or imported, organizations entrusted with export or import, persons on exit or entry with goods exported or imported, sending or receiving goods through Vietnam's border gates or borders

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1. Environmental protection tax
2. Natural resources tax
+ The deadline for paying royalties tax of the month is the 20th day of the month following the month in which the payable royalty amount arises.
+ If there is a royalty payable according to the finalization declaration, the business establishment must pay the outstanding severance tax amount to the state budget within 90 days from the end of the calendar year or financial year.
Eg. (Group 6)

3. Non-agricultural land use tax (Clause 1, Article 18 of Decree 126/2020/ND-CP)
- The deadline for paying tax for the first time: No later than 30 days from the date of issuance of notice of payment of non-agricultural land use tax by the tax authority.
- From the second year onwards, taxpayers pay non-agricultural land use tax once a year by October 31 at the latest.
- The deadline for paying the difference tax as determined by the taxpayer in the general declaration is March 31 of the calendar year following the tax year.
- The deadline for tax payment for the adjusted declaration dossier is 30 days from the date of issuance of the notice of payment of non-agricultural land use tax.

Eg. A company own a land used for production, this is the 2nd year (2020) the company has to pay Non-agricultural land use tax - deadline: 31 Oct 2020

4. Agricultural Land Use Tax (126/2020/ND-CP)
a) The deadline for paying tax for the first time: No later than 30 days from the date the tax authority issues a notice of payment of agricultural land use tax.

b) From the second year onwards, taxpayers can choose to pay agricultural land use tax once or twice a year. In case taxpayers choose to pay tax once a year, the deadline for tax payment is May 31.
In case taxpayers choose to pay tax twice a year, the time limit for paying tax for each period is as follows: the first payment period is 50% until May 31; Term 2 must pay the remaining amount before October 31.
c) The deadline for tax payment for the adjusted declaration is 30 days from the date of the notice of payment of agricultural land use tax.
d) If the locality has a harvest season for agricultural products that does not coincide with the tax payment deadline specified in this Clause, the tax authority may delay the tax payment time limit no more than 60 days from the date specified in Clause 1 of this article.
Eg.

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1. For excise tax.
The Government issued Decree 104/2021/ND-CP extending the deadline for paying excise tax for domestically manufactured or assembled automobiles. Extension of the tax payment deadline for the payable excise tax amount incurred in the October and November tax period, for domestically manufactured or assembled automobiles. (Special case - not general regulation). The extension period from the end of the time limit for payment of excise tax in accordance with the law on tax administration, specifically as follows:

Eg. The deadline for paying the payable excise tax arising from the October 2020 tax period is November 20, 2020.
The deadline for paying special consumption tax arising from the November 2020 tax period is December 20, 2020.
Eg. Automobiles - manufactured or assembled - extending the deadline in 2021 - ....

4. For import and export taxes

According to the provisions of Article 9 of the Law on Import Tax and Export Tax 107/2016/QH13 dated April 6, 2016, “Export and imported goods subject to tax must pay tax before customs clearance or release. goods according to the provisions of the Customs Law”
According to the provisions of Article 85 of the Customs Law 54/2014/QH13 dated June 23, 2014, “The time for tax calculation and the deadline for tax payment for exported and imported goods must comply with the provisions of law on tax".
According to the provisions of Clause 3, Article 44 of the Law on Tax Administration 38/2019/QH14 dated June 13, 2019, the deadline for submitting tax declaration dossiers for taxes declared and paid for each time a tax liability arises is at the latest: the 10th day from the date of arising tax liability” (Xem lai bai nhom 4)
According to the provisions of Clause 1, Article 55 of the Law on Tax Administration 38/2019/QH14 dated June 13, 2019, "In the case of taxpayers calculating tax, the deadline for tax payment is the last day of the deadline for filing tax returns. tax"
Thus, the time limit for paying import and export tax is 10 days from the date of receiving the tax notice from the customs sub-department where the declaration is opened.

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6. Environmental protection tax

- Deadline:
1. Monthly declaration period: no later than the 20th of the following month
2. According to each arising: within 10 days from the date of arising tax obligations (For imports & exports)
(Article 8 Decree 126/2020/NĐ-CP or Law No. 57/2010/QH12).
Eg. ....

7. Natural resource tax
- Month: the deadline for tax payment is the 20th day of the next month after the tax liability arises
- Tax settlement: The deadline for paying tax on the declaration of tax resources is 90 days from the end of the calendar year or fiscal year.
- Article 55 of Tax Administration Law No. 38/2019/QH14

Eg. ... August 2020 - deadline: 20 Sept 2020 ... At the end of the year 2020 - tax settlement - deadline: 31/3/2021

8. Non-agricultural land use tax
- Time limit for paying tax for the first time: No later than 30 days from the date of issuance of the notice of payment of non-agricultural land use tax by the tax authority.

- From the second year onwards, taxpayers pay non-agricultural land use tax once a year by October 31 at the latest.
- Article 18 of Elaboration of The Law On Tax Administration Decree No. 126/2020/NĐ-CP
- The tax authority issued the notice on 8th March so taxpayer has to pay on 7th April.

9. Agricultural land use tax (Xem nhom 5)

- Time limit for paying tax for the first time: No later than 30 days from the date of issuance of the notice of payment of agricultural land use tax by the tax authority.

- From the second year onwards, taxpayers can choose to pay agricultural land use tax once or twice a year. In case taxpayers choose to pay tax once a year, the tax payment deadline is May 31. ???

- Article 84 of the 1992 Constitution of the Socialist Republic of Vietnam
- The tax authority issued the notice on March 1, so taxpayers must pay on March 31 for the first payment.

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Teacher: Tax obligations for individual business vs. Companies

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Teacher: Tax obligations for individual business vs. Companies

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Does individuals or companies have to pay the following tax?
+ Group 1, 2: PIT, CIT, VAT
+ Group 3,4: Excise tax, Import tax & Export tax
+ Group 5, 6: Environmental protection tax, Natural Resources Tax; Non-agricultural Land Use Tax, Agricultural Land Use Tax

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1. For environmental protection tax,
individuals and organizations pay the same (Article 5, Chapter I, 51/2001/QH10).
2. Natural resources tax: individuals and organizations pay the same amount
3. Non-agricultural land use tax (Article 9, 126/2020/ND-CP)

a) For organizations:
a.1) First time declaration: The time limit for submission of documents is 30 days from the date of arising of non-agricultural land use tax obligations.
a.2) In the stable cycle, the organization does not have to re-declare the non-agricultural land use tax every year if there is no change in the taxpayer and the factors that lead to the change in the payable tax amount.
a.3) Declare when there is a change in factors that change the tax base leading to an increase or decrease in the payable tax amount and make additional declarations when detecting that the tax declaration dossiers submitted to the tax authorities are incorrect. omissions affecting the payable tax amount: The deadline for submission of documents is 30 days from the date of arising of the change.

Additional declaration of tax declaration is applicable to: When there are factors that change the tax base, leading to an increase or decrease in the payable tax amount; the case of detecting that the tax return submitted to the tax authority contains errors or mistakes that affect the payable tax amount.

b) For households and individuals:

b.1) First time declaration: The time limit for submission of documents is 30 days from the date on which the non-agricultural land use tax liability arises.

b.2) Every year, households and individuals do not have to re-declare if there is no change in taxpayers and factors leading to change in payable tax amount.

b.3) Declare when there is a change in factors that change the tax base (except for the case of a change in the price of 1 m2 of land as prescribed by the provincial People's Committee) leading to an increase or decrease in the tax amount must submit: The deadline for submission of documents is 30 days from the date of change.

b.4) Additional declaration when detecting that the tax declaration dossier submitted to the tax authority has errors affecting the payable tax amount, comply with the provisions of Article 47 of the Law on Tax Administration.

b.5) ​​General declaration: The deadline for submitting the aggregate declaration is March 31 of the calendar year following the tax year.
4. Agricultural land use tax
individuals and organizations pay the same amount

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6. Environmental protection tax

Individuals: Yes
Companies: Yes
The tax declaration requirements of both parties are the same

7. Natural resource tax
Individuals: Yes
Companies: Yes

8. Non-agricultural land use tax
Individuals: Yes
Companies: Yes
The tax declaration requirements of both parties are the same

9. Agricultural land use tax
Individuals: Yes

Companies: Yes

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Group 2 (Xem nhóm 1 để thêm nội dung)
Enterprises must pay
- Corporate Income Tax (CIT) (14/2008/QH12; 71/2014/QH13)
- Personal Income Tax (PIT)
(04/2007/QH12; 71/2014/QH13; Circular); 111/2013/TT-BTC)
- Value Added Tax (VAT)
(13/2008/QH12; 106/2016/QH13)

Payable by individuals
- Personal Income Tax (PIT)
(04/2007/QH12); 71/2014/QH13; Circular 111/2013/TT-BTC)
- Value Added Tax (VAT)
(13/2008/QH12; 106/2016/QH13)

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1. CIT: Individual business: According to Circular 40/2021/TT-BTC, business individuals with a turnover of 100 million VND or more must be obligated to pay personal income tax - No obligation to pay CIT
Company: Yes

2. PIT: Individual business: According to legal regulations, business households or individual do not need to pay corporate income tax.
Company: yes - pay PIT on behalf of individuals (employees...)

3. VAT: Individual business: According to Circular 40/2021/TT-BTC, business individuals with a turnover of 100 million VND or more must be obligated to pay VAT
Company: Yes

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Export and import tax
Both individual businesses & companies (Article 4, 27/2008/QH12)
Excise tax
Both individual businesses and companies (Article 3, 107/2016/QH13)

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+ Companies: pay CIT, pay PIT on behalf of employees
+ Individual business: pay PIT