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The tax reporting schedule is crucial for accountants and businesses. This article will provide the latest 2019 tax reporting schedule, helping you avoid paying fines for late tax filing, which often occurs due to a lack of knowledge about the exact tax filing schedule.
The tax reporting schedule is a lifeline for accountants and businesses. This article will provide the latest 2019 tax reporting schedule, crucial to avoid the dire situation where individuals and businesses have to pay fines for late tax filing because they do not know the exact tax filing schedule.
Legal basis for the schedule for submitting tax reports in 2019:
- Accounting Law 2003, Accounting Law 2015
- Decree 139/2016/ND-CP regulating business license fees.
- Circular 156/2013/TT-BTC guiding the Law on Tax Administration; Law amending and supplementing several articles of the Law on Tax Administration and Decree 83/2013/ND-CP.
- Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP regulating invoices for the sale of goods and provision of services./
Circular 151/2014/TT-BTC guiding the implementation of Decree 91/2014/ND-CP amending and supplementing several articles of the Decree regulating taxes.
Remember, the tax reporting schedule is not just a formality but a vital tool for your financial planning. Stay informed and meet the 2019 tax reporting deadlines to avoid any penalties.
| Newly established enterprises | Operating enterprises |
|
Enterprises with production and business activities: The deadline for submitting the declaration of business license fees is the last day of the month. For enterprises without production and business activities, the deadline for submitting the declaration of business license fees is within 30 days of receiving the business registration certificate. This flexible window for submission should provide reassurance. |
If the charter capital or the number of branches does not change, the declaration of business license fees is unnecessary; only the fee must be paid no later than January 31st, 2019. If during the year there is a change in the charter capital or a change in the number of branches that increases/decreases the amount of business license fees, the declaration of business license fees must be submitted no later than December 31st of the year of change and paid no later than January 31st. Failure to do so may result in penalties or legal actions. |
It is crucial to pay attention to the following cases, as missing these deadlines can lead to severe consequences:
- Newly established but still needs to be in operation enterprises: 30 days from the date of issuance of the Business Registration Certificate.
- Newly established but immediately in operation enterprises: No later than the last day of the month of commencement of operation.
- Enterprises in operation that maintain their initial investment (charter capital) only need to pay the Business License Tax to the state budget without submitting a Business License Tax declaration.
- Enterprises in operation that change their initial investment (charter capital), which results in a change in the amount of Business License Tax payable, must submit a Business License Tax declaration and pay the revised amount by December 31st of the year of the change.
2. Deadline for submitting VAT, PIT, CIT, and Invoice Usage Reports for 2019
By month: The 20th of the following month is the latest.
By quarter: The 30th of the first month of the following quarter is the latest.
Year-end: No later than the 90th day from the end of the fiscal year. In case of separation, consolidation, merger, ownership conversion, dissolution, or termination of operations: No later than the 45th day from the decision date.
Deadline for submitting financial statements for 2019:
The deadline is March 31st, 2019; all enterprises must submit financial statements according to regulations.
Let's recap the tax reporting schedule for 2019:
| No | Deadline for submission | Monthly declaration | Quarterly declaration |
| 1 |
anuary 20th, 2019 |
– VAT declaration for December 2019 – Personal income tax declaration for December 2019 |
|
| January 30th, 2019 |
– Pay provisional corporate income tax for the fourth quarter of 2018 – Report on invoice usage in the fourth quarter of 2018 – Paying business tax in 2019 |
– VAT declaration for the fourth quarter of 2018 – VAT declaration for the fourth quarter of 2018 – Provisional corporate income tax payment for the fourth quarter of 2018 – Invoice usage report for the fourth quarter of 2018 – Business license tax payment for 2019 |
|
| 2 |
ebruary 20th, 2019 |
– VAT declaration January 2019 – Personal income tax declaration January 2019 |
|
| 3 | March 20th, 2019 |
– VAT declaration January 2019 – Personal income tax declaration January 2019 |
|
| March 31st , 2019 |
– Corporate Income Tax Finalization 2018 – Personal Income Tax Finalization 2018 – Financial Statements 2018 (submission deadline extended to April 2nd, 2019 |
– Corporate Income Tax Finalization 2018 – Personal Income Tax Finalization 2018 – Financial Statements 2018 (submission deadline extended to April 2nd, 2019) |
|
| 4 | April 20th, 2019 |
– VAT declaration form for March 2019 – Personal income tax declaration form for March 2019 |
|
| March 30th, 2019 |
– Pay provisional corporate income tax for the first quarter of 2019 – Report on invoice usage in the first quarter of 2019 |
– VAT declaration for the first quarter of 2019 – Personal income tax declaration for the first quarter of 2019 – Provisional corporate income tax payment for the first quarter of 2019 – Report on invoice usage for the first quarter of 2019 |
|
| 5 | May 20th, 2019 |
– VAT declaration April 2019 – Personal income tax declaration April 2019 |
|
| 6 | June 20th, 2019 |
– VAT declaration May 2019 – Personal income tax declaration May 2019 |
|
| 7 | July 20th, 2019 |
– VAT declaration June 2019 – Personal income tax declaration June 2019 |
|
| July, 30th, 2019 |
– Pay provisional corporate income tax for the second quarter of 2019 – Report on invoice usage for the second quarter of 2019 |
– VAT declaration for the second quarter of 2019 – Personal income tax declaration for the second quarter of 2019 – Provisional corporate income tax payment for the second quarter of 2019 – Invoice usage report for the second quarter of 2019 |
|
| 8 | August 20th, 2019 |
– VAT declaration for July 2019 – Personal income tax declaration for July 2019 |
|
| 9 | September 20th, 2019 |
– VAT declaration for August 2019 – Personal income tax declaration for August 2019 |
|
| 10 | October 20th, 2019 |
– VAT declaration September 2019 – Personal income tax declaration September 2019 |
|
| October 30th, 2019 |
– Pay provisional corporate income tax for the third quarter of 2019 – Report on invoice usage in the third quarter of 2019 |
– VAT declaration for the third quarter of 2019 – Personal income tax declaration for the third quarter of 2019 – Provisional corporate income tax payment for the third quarter of 2019 – Report on invoice usage for the third quarter of 2019 |
|
| 11 | November 20th, 2019 |
– VAT declaration October 2019 – Personal income tax declaration October 2019 |
|
| 12 | December 20th, 2019 |
– VAT declaration October 2019 – Personal income tax declaration October 2019 |
