According to Decision 3078/QD-BTC dated September 23, 2025 on the announcement of amended and supplemented administrative procedures in the field of tax management under the management of the Ministry of Finance, VAT declaration procedures for the direct method on revenue are as follows:
Step 1. Taxpayers apply the method of calculating VAT according to the direct method on revenue according to the provisions of the law on VAT (including cases of declaring VAT separately for revenue assigned by competent state agencies) to prepare a declaration and send it to the tax authority no later than the 20th of the month following the taxable date (for cases of declaring and paying VAT by month); no later than the last day of the first quarter of the quarter following the taxable quarter (for cases of declaring and paying VAT by quarter); no later than the 10th day from the date of taxable date (for cases of declaring and paying VAT by month).
In case the taxpayer submits the application via electronic transaction: The taxpayer (Taxpayer) accesses the Electronic Information Portal selected by the taxpayer ( Electronic Information Portal of the Tax Department The Electronic Information Portal of a competent state agency includes: National Public Service Portal, Ministry and provincial-level Public Service Portal according to regulations on implementing the one-stop, one-stop mechanism in handling administrative procedures and has been connected to the Tax Department's Electronic Information Portal (hereinafter referred to as the Electronic Information Portal of the competent state agency) The Information Portal of the T-VAN service provider) to declare the tax declaration and the attachments according to regulations in electronic form (if any), electronically sign and send to the tax authority via the Electronic Information Portal from the taxpayer.
Step 2. Tax authorities receive:
- In case the dossier is submitted directly to the tax office or sent by post: the tax office receives the dossier according to regulations.
- In case the dossier is submitted via electronic transaction, the reception, inspection, acceptance, and settlement of the dossier through the electronic data processing system of the tax authority:
+ Receive the dossier: The Tax Department's electronic information portal sends a notice of receipt of the taxpayer submitting the dossier or a notice of reason for not receiving the dossier to the taxpayer via the electronic information portal chosen by the taxpayer and sends the dossier (Electronic information portal of the Tax Department Electronic information portal of the competent state agency or service provider T-VAN) no later than 15 minutes from the date of receipt of the taxpayer's electronic tax declaration dossier.
+ Check and resolve records: Tax authorities shall check and resolve tax declarations of taxpayers according to the provisions of the 2019 Tax Administration Law and guiding documents for implementation:
The tax authority shall send a notice of acceptance or non-acceptance of the dossier to the electronic information portal that the taxpayer chooses to establish and submit the dossier (Electronic information portal of the Tax Department Electronic information portal of a competent state agency or a T-VAN service organization) no later than 01 working day from the date of receipt of the electronic tax declaration dossier.
