According to Clause 1, Article 55 of the Law on Tax Administration 2019, which stipulates the tax payment deadline, in case the taxpayer calculates the tax, the tax payment deadline is no later than the last day of the tax declaration deadline. In case of additional tax declaration documents, the tax payment deadline is the deadline for tax declaration documents of the tax calculation period with errors and shortcomings.
For corporate income tax, it is paid quarterly, the tax payment deadline is no later than the 30th of the first month of the following quarter.
For crude oil, the deadline for paying resource tax and corporate income tax according to the export and sale of crude oil is 35 days from the date of export for domestic crude oil or from the date of customs clearance according to the provisions of the law on customs for exported crude oil.
For natural gas, the deadline for paying resource tax and corporate income tax is monthly.
Accordingly, in case the taxpayer calculates the tax, the deadline for paying personal income tax (PIT) is no later than the last day of the deadline for submitting the tax declaration.
In case of additional tax declaration documents, the personal income tax payment deadline is the deadline for tax declaration documents of the tax calculation period with errors and errors.
In addition, according to Clause 2, Article 44 of the Law on Tax Administration 2019, the deadline for submitting personal income tax declaration documents is as follows:
The deadline for submitting tax declarations for taxes with annual tax calculation periods is stipulated as follows:
No later than the last day of the third month from the end of the calendar year or financial year for the annual tax settlement dossier; no later than the last day of the first month of the calendar year or the fiscal year for the annual tax declaration dossier;
No later than the last day of the fourth month from the end of the calendar year for personal income tax settlement dossiers of individuals directly settling taxes;
No later than December 15 of the previous year for the contract tax declaration dossier of business households and individuals paying tax under the contract method; in case the business household or individual is new to do business, the deadline for submitting the contract tax declaration dossier is no later than 10 days from the date of business establishment.
Looking at the above provisions, the deadline for paying personal income tax must be at the latest the last day of the first month of the calendar year or the fiscal year for annual tax declaration documents. In case after this time the taxpayer owes personal income tax, it will base on Point a, Clause 2, Article 59 of the Law on Tax Administration 2019 to calculate the late payment fee at 0.03%/day on the late payment tax amount.
In case after 30 days from the date of tax payment, the taxpayer has not paid the tax, late payment, and fine, the tax management agency shall notify the taxpayer of the amount of tax, outstanding fine, and the number of days of late payment.
In case of additional tax declaration documents, the personal income tax payment deadline is the deadline for tax declaration documents of the tax calculation period with errors and errors.
