Tax Filing Deadlines in Vietnam: Compliance Calendar for Foreign Companies

Missing a tax deadline in Vietnam—even by a few days—can result in automatic penalties, late payment interest, and increased audit risk. Importantly, tax obligations apply even when there is no revenue or business activity.

This compliance calendar explains all key tax filing deadlines in Vietnam, including monthly, quarterly, and annual obligations, so foreign companies can plan accurately and stay compliant.

Why Tax Deadlines Matter in Vietnam

Vietnam’s tax system is:

• Deadline-driven
• System-enforced
• Penalty-oriented

Authorities do not require proof of intent to penalize late filings.
📌 Late = non-compliant, regardless of reason.

Who Must Follow This Tax Calendar?

This calendar applies to:

• Wholly foreign-owned companies
• Joint ventures
• Vietnamese subsidiaries
• Branches
• Representative Offices (limited scope)
• Newly incorporated companies (from Day 1)

Monthly Tax Filing Deadlines

1️⃣ VAT Declaration (Monthly Filers)

Deadline:
➡️ 20th day of the following month

Applies to:

• Companies required to file VAT monthly
• Usually larger companies or those assigned by tax authorities

📌 Filing required even if VAT payable is zero.

2️⃣ Personal Income Tax (PIT) – Payroll Withholding (Monthly)

Deadline:
➡️ 20th day of the following month

Applies to:

• Companies with monthly payroll PIT filing
• Salaries paid to Vietnamese and foreign employees

3️⃣ Social Insurance Contributions

Deadline:
➡️ By month-end (varies slightly by authority)

Applies to:

• Employers with registered employees
• Mandatory for eligible staff

📌 Late payment triggers interest and penalties.

Quarterly Tax Filing Deadlines

4️⃣ VAT Declaration (Quarterly Filers)

Deadline:
➡️ 30th day of the month following the quarter

Applies to:

• Smaller companies meeting revenue thresholds
• Common for newly incorporated entities

5️⃣ PIT Declaration (Quarterly)

Deadline:
➡️ 30th day of the month following the quarter

Applies to:

• Companies eligible for quarterly PIT filing

6️⃣ Provisional Corporate Income Tax (CIT)

Deadline:
➡️ 30th day of the month following the quarter

Applies to:

• All profit-making companies
• Based on estimated quarterly profit

📌 Underpayment can result in late payment interest, even after year-end finalization.

Annual Tax Filing Deadlines

7️⃣ Annual Corporate Income Tax (CIT) Finalization

Deadline:
➡️ 90 days after fiscal year-end

Includes:

• Final CIT calculation
• Reconciliation of provisional payments
• Submission of audited financial statements

📌 This is one of the most critical deadlines.

8️⃣ Annual Personal Income Tax (PIT) Finalization

Deadline:
➡️ 90 days after fiscal year-end

Applies to:

• Employers finalizing PIT on behalf of employees
• Foreign employees with Vietnam tax residency

9️⃣ Annual Financial Statements & Statutory Audit

Deadline:
➡️ 90 days after fiscal year-end

Applies to:

• All foreign-invested companies
• Mandatory audit required

📌 Financial statements are tied directly to tax filings.

1️⃣0️⃣ License Tax Declaration & Payment

Deadline:
➡️ 30 January each year

Applies to:

• Most operating entities
• Based on registered charter capital

📌 Newly incorporated companies must declare within 30 days of incorporation.

Special Deadlines for Representative Offices

Representative Offices must still comply with:

• PIT filings for staff
• Annual activity reports
• Audit or financial reporting (in certain cases)

📌 ROs are not exempt from deadlines, only from revenue taxes.

Summary Table: Vietnam Tax Compliance Calendar

Common Deadline Mistakes Foreign Companies Make

❌ Assuming “no revenue” means no filing
❌ Confusing monthly vs quarterly status
❌ Missing provisional CIT payments
❌ Forgetting license tax
❌ Delaying audit preparation
❌ Relying on overseas accounting calendars

These mistakes frequently trigger penalties and audits.

Penalties for Late Filing

Late filing can result in:

• Administrative fines
• Late payment interest
• Increased audit frequency
• Compliance risk flags

📌 Repeated violations raise red flags with tax authorities.

How Employer of Record (EOR) Changes the Calendar

If operating only via EOR:

• No corporate tax filings
• No VAT obligations
• Payroll compliance handled by EOR

📌 EOR simplifies compliance before entity setup.

Best Practices to Stay Compliant

✔ Use a local accounting firm
✔ Maintain a compliance calendar
✔ Prepare documents early
✔ Track monthly obligations even if inactive
✔ Review quarterly profit estimates carefully

How BusinessPartner.vn Supports Ongoing Tax Compliance

BusinessPartner.vn helps foreign companies with:

• Full tax compliance calendar management
• Monthly and quarterly filings
• CIT and PIT finalization
• Audit coordination
• Deadline monitoring and reminders
• Accounting & tax outsourcing
• EOR → entity compliance transition

👉 Talk to our Vietnam tax compliance advisors to ensure you never miss a deadline.

Recommended Reading

Timeline & Cost to Set Up a Company in Vietnam

Vietnam Corporate Income Tax (CIT) Explained

VAT in Vietnam: Rates, Filing & Common Errors

Monthly Accounting Requirements in Vietnam

Accounting & Tax Compliance services