Deadline for submitting VAT Declaration for the third quarter of 2025
The deadline for submitting tax declarations for monthly and quarterly tax declarations is stipulated in Clause 1, Article 44 of the Law on Tax Administration 2019 as follows:
- No later than the 20th of the month following the month of tax obligations arising in the case of monthly declaration and payment;
- No later than the last day of the first month of the following quarter, tax obligations arise for cases of quarterly declaration and payment.
Thus, the deadline for submitting personal income tax and VAT declarations in the third quarter of 2025 is the last day of the first month of the quarter following the quarter with tax obligations, i.e. October 31, 2025 (Friday).
Note: Time to submit electronic tax documents, pay electronic tax 24 hours a day and 7 days a week, including holidays, public holidays and Tet holidays as prescribed in Article 8 of Circular 19/2021/TT-BTC.
Penalty for late payment of VAT declaration III/2025
According to Article 13 of Decree 125/2020/ND-CP, the penalty for violations of the deadline for submitting tax declarations is as follows:
(1) A warning for the act of submitting an overdue tax declaration from 01 day to 05 days and with mitigating circumstances.
(2) Fine from VND 2,000,000 to VND 5,000,000 for the act of submitting an overdue tax declaration from 01 day to 30 days, except for the case specified in Clause (1)
(3) Fine from VND 5,000,000 to VND 8,000,000 for the act of submitting tax declarations within the prescribed time limit from 31 days to 60 days.
(4) Fine from VND 8,000,000 to VND 15,000,000 for one of the following acts:
(i) Submitting tax declaration documents within the prescribed time limit from 61 days to 90 days.
(ii) Submitting a tax declaration within the prescribed time limit of 91 days or more but not incurring the tax payable.
(iii) Failure to submit a tax declaration but not incurring the tax payable.
(iv) Not submitting appendices according to regulations on tax management for enterprises with associated transactions with the corporate income tax settlement dossier.
(5) A fine of VND 15,000,000 to VND 25,000,000 shall be imposed for the act of submitting an overdue tax declaration for more than 90 days from the date of tax declaration submission, with the amount of tax payable arising and the taxpayer having fully paid the tax amount and late payment to the state budget before the tax authority announces the decision to inspect and inspect the tax or before the tax authority makes a record of the act of late payment of tax declaration according to the provisions of Clause 11, Article 143 of the Law on Tax Administration 2019.
In case the fine amount applied under this clause is greater than the amount of tax arising on the tax declaration, the maximum fine for this case is equal to the amount of tax arising payable on the tax declaration but not lower than the average of the penalty framework prescribed in Clause (4)).
In addition to the fine, individuals are also required to pay the full amount of late tax payment to the state budget for the above violation in cases where taxpayers are late in submitting tax declarations, leading to late tax payment.
Forced to submit tax declaration documents, appendices and tax declaration documents for the acts specified in Point (iii), (iv), Clause 4.
Note: The above fine is the fine applied to the organization. The fine for individuals is equal to 1/2 of the fine for organizations.
