Corporate compliance in Vietnam: accounting and tax reporting, audited annual report, foreign investment report
I. Tax compliance timelines
|
NO |
TAX TYPE / TIME LIMIT |
MONTHLY |
QUARTERLY |
FINALIZATION |
|
20th day of the following month |
30th day of the following quarter |
90th day from fiscal - year or calendar year - end date |
||
|
1 |
Corporate Income Tax |
N / A |
✓ ( provisional payment only ) |
✓ ( fiscal year ) |
|
2 |
Personal Income Tax |
✓ |
✓(*) |
✓ ( calendar year ) |
|
3 |
Value Added Tax |
✓ |
✓(**) |
N / A |
|
4 |
Foreign Contractor Withholding Tax |
10 " day following the payment day ; or 20th of the month following the payment month if registering to file FCWT on a monthly basis |
||
|
5 |
Compulsory Social / Health / Unemployment Insurance |
The last day of the month |
||
|
6 |
Stamp Duty |
Upon occurrence |
||
|
7 |
Export Duty |
Upon occurrence |
||
|
8 |
Import Duty |
Upon occurrence |
||
|
9 |
Audited annual report |
90th day from fiscal - year or calendar year - end date |
||
|
10 |
Foreign investment report |
90th day from fiscal - year or calendar year - end date |
||
