Here are notes on tax filing deadlines and tax payment deadlines in early 2025.

1. Deadline for submitting tax declaration and tax payment in early 2025

Here are some notes on the deadline for submitting tax declarations and paying taxes in early 2025:

Tax Type	Deadline	Legal basis
VAT, PIT, Special consumption tax, Environmental protection tax for December 2024	No later than 20/01/2025	Clause a, Article 1, Article 44 and Clause 1, Article 55 of the 2019 Tax Administration Law
VAT, PIT for the fourth quarter of 2024	No later than 03/02/2025	Point b, Clause 1, Article 44 and Clause 1, Article 55 of the 2019 Tax Administration Law According to Clause 5, Article 148 of the 2015 Civil Code (when the last day of the deadline falls on a weekend or public holiday, the deadline ends on the next working day following the holiday)
The provisional CIT payment for the fourth quarter of 2024	No later than 03/02/2025	Clause 1, Article 55 of the 2019 Tax Administration Law and Article 86 of Circular 80/2021/TT-BTC According to Clause 5, Article 148 of the 2015 Civil Code
Business license fee 2025 (or business license tax 2025)	No later than 03/02/2025 (According to Clause 1, Article 10 of Decree 126/2020/ND-CP, the declaration of business license fees applies to taxpayers (except for business households and individual businesses) who are newly established, have established additional dependent units, business locations, or have changes in capital in 2024.)	Clause 1, Article 10; Clause 9, Article 18 of Decree 126/2020/ND-CP, and Article 86 of Circular 80/2021/TT-BTC According to Clause 5, Article 148 of the 2015 Civil Code
Tax finalization for the year 2024	No later than 31/03/2025	Point a, Clause 2, Article 44 and Clause 1, Article 55 of the 2019 Tax Administration Law
	In the case where an individual directly finalizes their PIT for the year 2024, the latest deadline for submission is May 5, 2025	Point b, Clause 2, Article 44; Clause 1, Article 55 of the 2019 Tax Administration Law, and Article 86 of Circular 80/2021/TT-BTC According to Clause 5, Article 148 of the 2015 Civil Code

* Note: Some deadlines have been redefined according to the principle in Clause 5, Article 148 of the 2015 Civil Code, due to coinciding with the Lunar New Year holiday in 2025 and the holiday on April 30 and May 1, 2025.

2. Tax Payment Deadlines

The tax payment deadlines according to Article 55 of the 2019 Tax Administration Law are as follows:

– In cases where the taxpayer calculates the tax, the latest deadline for tax payment is the last day of the tax return submission deadline. In cases of supplementary tax return filings, the tax payment deadline is the same as the deadline for the tax return submission for the period with errors.

For corporate income tax, it is temporarily paid on a quarterly basis, with the latest tax payment deadline being the 30th day of the first month of the following quarter.

– In cases where the tax authority calculates the tax, the tax payment deadline is the date indicated on the notification from the tax authority.

– For other revenue sources belonging to the state budget, such as land, fees for resource exploitation rights (water resources, minerals), registration fees, and business license fees, the tax payment deadline follows the regulations of the Government.

– For goods subject to export and import taxes according to the law on tax, the tax payment deadline follows the provisions of the 2016 Law on Export and Import Tax. If a tax payment arises after customs clearance or release of goods, the tax payment deadlines are as follows:

+ The deadline for supplementary tax filings and payment of the determined tax amount is the same as the deadline for the initial customs declaration;

+ The deadline for tax payment regarding goods that require analysis or assessment to determine the exact tax amount; goods without official prices at the time of customs declaration registration; goods with unsettled payments; goods with adjustments to customs value not determined at the time of customs declaration registration follows the regulations set by the Minister of Finance.