Late payment of taxes will result in your business being penalized for tax violations and subject to a late payment penalty with a very high interest rate. Therefore, it is very important to pay taxes on time.
Therefore, the DHP Law has summarized the tax payment deadlines in accordance with the law so that businesses can capture and pay taxes on time.
- LEGAL BASIS
– Law on Tax Administration 2006, amended and supplemented in 2012;
– Circular No. 156/2013/TT-BTC guiding the implementation of a number of articles of the tax administration law; the law amending and supplementing a number of articles of the law on tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.
– Circular No. 302/2016/TT-BTC guiding license fees.
- DURATION FOR PAYING TAXES
- License fee
– For newly established enterprises:
- No later than the last day of the month of starting production and business activities.
- In case the fee payer has just established a business establishment but has not yet started production and business, he/she must pay the license fee within 30 days from the date of issuance of the business registration certificate or the date of issuance of the license. investment certificate and tax registration or business registration certificate date; date of issuance of branch operation registration certificate; date of issuance of the document approving the investment policy.
– For existing businesses:
- The deadline for paying license fees is January 30 of each year.
- Corporate income tax
– Enterprises declare tax by month : No later than the 20th of the following month (Corporate income tax for that month).
– Quarterly tax declaration : No later than the 30th of the first month of the following quarter (Corporate income tax for that quarter).
– Enterprises declare, finalize and pay corporate income tax of the year within 90 days from the end of the fiscal year.
- Value Added Tax
– Enterprises declare tax by month : No later than the 20th of the following month
– Enterprises make quarterly tax declaration : No later than the 30th of the first month of the following quarter
In addition, depending on the fields, lines and goods businesses do business, enterprises must pay different taxes such as: Special consumption tax; Resource tax; Land use tax; Export tax; Import Tax; Fees, other fees, etc.
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For legal assistance and/or enquiries, please contact:
DHP LAW
Address: 09.OT06 Landmark 4, Vinhomes Central Park, 720A Dien Bien Phu, Ward 22, Binh Thanh District, TP. Ho Chi Minh
Hotline: 0986.938.627
Zalo, Viber, Line: 0986,938,627
