Tax Compliance Calendar for Companies in Vietnam

Why companies need a tax compliance calendar

Tax compliance has two sides: paying the right amount and paying on time. Many companies handle the first well but slip on the second — and the law penalizes late payment independently of whether the company paid in full. Filing one day late is still penalized; paying tax one day late still incurs 0.03%/day late-payment interest.

For FDI enterprises, the risk is greater because Vietnam’s tax system has many return types with different cycles (monthly, quarterly, annual, per-occurrence), and foreign chief accountants may not know all special deadlines such as business license fees or transfer pricing documentation. A standard compliance calendar — periodically reviewed when laws change — is the simplest and most effective risk control tool.

Monthly deadline: the 20th

Under Article 10 of Decree 252/2026/ND-CP, the tax return filing deadline for monthly taxes is no later than the 20th of the month following the month the tax obligation arises. Common monthly returns:

Monthly VAT. Companies with prior-year revenue over VND 50 billion file VAT monthly. Return filing and tax payment deadline: the 20th of the following month.

Monthly withheld PIT. Income-paying organizations withhold PIT from employees and file monthly (if subject to monthly filing) — deadline the 20th of the following month. For FDI enterprises with foreign experts, this is a regular monthly return to monitor closely.

Note: the tax payment deadline coincides with the return filing deadline — filing on time but paying late still incurs late-payment interest.

Quarterly deadline: last day of the first month of the following quarter

For quarterly taxes, the filing deadline is no later than the last day of the first month of the quarter following the quarter the tax obligation arises (Article 10 of Decree 252/2026/ND-CP). That is: Q1 deadline 30/4, Q2 deadline 31/7, Q3 deadline 31/10, Q4 deadline 31/1 of the following year.

Quarterly VAT. Companies with prior-year revenue of VND 50 billion or less file VAT quarterly.

Quarterly PIT. Income-paying organizations subject to quarterly filing do likewise.

Quarterly provisional CIT. Companies do not file provisional CIT returns quarterly, but must provisionally pay quarterly CIT — and total provisional payments for 4 quarters must not be lower than 80% of the CIT payable per the annual finalization (under Decree 252/2026/ND-CP, effective 1 July 2026). Underpaid provisional amounts incur late-payment interest on the difference. This is a point many FDI enterprises miss because no return “reminds” them.

Start-of-year deadline: business license fees

Business license fees are the start-of-year payment newly established companies forget most. Under Decree 139/2016/ND-CP, the business license fee payment deadline is January 30 each year. Fee levels: VND 3 million/year for organizations with charter capital over VND 10 billion; VND 2 million/year for organizations with charter capital of VND 10 billion or less; VND 1 million/year for branches, representative offices, and business locations.

Newly established companies are exempt from business license fees in their first year of establishment (under Decree 22/2020/ND-CP amending Decree 139/2016/ND-CP) — but from the second year must pay in full and on time. Companies changing charter capital resulting in a different fee bracket must file a supplementary business license fee return.

Annual finalization deadline: March 31

This is the year’s most important deadline. Under Article 10 of Decree 252/2026/ND-CP, the annual tax finalization filing deadline is no later than the last day of the 3rd month from the end of the calendar or fiscal year — i.e., March 31 for companies using the calendar year. Files to complete before this deadline:

CIT finalization. The annual CIT finalization return, with the annual financial statements. This is also when the year’s total CIT payable is finalized and reconciled against 4 quarters of provisional payments.

PIT finalization. Income-paying organizations finalize PIT for employees; individuals subject to direct finalization do so separately (deadlines for individuals as prescribed).

Transfer pricing documentation. Companies with related-party transactions must declare Appendix I on related-party transactions with the CIT finalization return, and must have prepared transfer pricing documentation before this point (Decree 255/2026/ND-CP, effective 1 July 2026). See our article on related-party transaction risks in Vietnam.

In practice, finalization work should start in Q4 of the prior year — collecting vouchers, reconciling figures, preparing transfer pricing documentation — rather than cramming into March. Many companies file late not because they don’t know the deadline, but because they cannot complete files in time.

Special deadlines: contractor tax, related-party transactions, refunds

Foreign contractor tax. Filed per occurrence of payment to foreign contractors; the filing deadline is the 10th day from the date the tax obligation arises. Companies with regular payments to foreign counterparties need to track this deadline independently from the monthly/quarterly calendar. See our article on foreign contractor tax in contracts with foreign partners.

VAT refunds. VAT refund applications are filed monthly or quarterly corresponding to the refund period; for investment projects, the refund application deadline is 1 year from the date the project (or phase/item) is completed. See our article on VAT refunds for FDI enterprises.

Audited financial statements. FDI enterprises subject to annual financial statement audits; audit reports need to be completed in time to serve the March 31 tax finalization.

Full-year compliance calendar summary

Note: the above deadlines are compiled under the 2025 Law on Tax Administration 108/2025/QH15 — in effect from 01/7/2026 (replacing the 2019 Law on Tax Administration) — and Decree 252/2026/ND-CP detailing its implementation. Companies should cross-check each deadline against actual returns and the latest guiding documents of tax authorities.

Consequences of late filing and late payment

Late tax return filing is administratively penalized under Decree 125/2020/ND-CP, with penalties increasing by days of delay — from warnings (delay under 5 days with mitigating circumstances) to higher monetary penalties for prolonged delays or non-filing. Late tax payment incurs 0.03%/day late-payment interest on the late-paid amount.

Beyond monetary penalties, overdue tax debts also lead to enforcement measures for tax administrative decisions: deductions from bank accounts, partial salary withholding, asset seizure, and notices that invoices are no longer valid for use. For FDI enterprises, tax enforcement also affects reputation and may impact other investment procedures.

For overall tax compliance advice, see our tax consulting services for FDI enterprises and our article on tax compliance for FDI enterprises.

How FLAT LAW FIRM assists

FLAT LAW FIRM assists companies in building and reviewing tax compliance calendars suited to their operating models: identifying applicable filing and payment obligations, flagging easily missed special deadlines (provisional CIT payments, transfer pricing documentation, contractor tax), and assisting with late filing or penalty decision disputes. We monitor legal changes — including the 2025 Law on Tax Administration — to update compliance calendars promptly for clients.

See also: Tax consulting for FDI enterprises | Tax record keeping for companies | Related-party transaction risks in Vietnam | Contact

FAQ