Types of declarations to be submitted in March

(HG) - The Provincial Tax Department informs taxpayers of the types of tax declarations that must be submitted in March 2024 as follows. According to Point a, Clause 1, Article 44 of the 2019 Tax Administration Law, the deadline for submitting tax declarations for taxes declared monthly and quarterly.

The deadline for submitting tax declaration dossiers for monthly and quarterly taxes is stipulated to be no later than the 20th day of the month following the month in which the tax liability arises in cases of monthly declaration and payment. According to Point a, Clause 2, Article 44 of the 2019 Law on Tax Administration, the deadline for submitting tax declaration dossiers for taxes with annual tax periods is stipulated to be no later than the last day of the third month from the end of the calendar year or fiscal year for annual tax settlement dossiers and no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration dossiers.

Thus, the types of tax declarations that businesses must submit in March 2024 include personal income tax (PIT), value added tax (VAT), and monthly declarations (if any) for the February 2024 tax period. The latest deadline is March 20, 2024. The PIT finalization declaration, corporate income tax finalization declaration, and other types of tax finalization declarations (if any) for the 2023 tax period are due no later than March 31, 2024. However, because March 31, 2024 falls on a Sunday, the latest deadline for submitting tax finalization declarations is April 1, 2024. Therefore, businesses should take advantage of the time to submit the declarations that must be submitted before April 1, 2024, to have time to process them promptly, avoid late submission of declarations, and avoid network congestion when submitting on the last day.

TRAM ANH

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