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

- 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.

- 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.

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 

 
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