How the deadline for filing a tax return is determined (Decree No. 252/2026/NĐ-CP, effective 01/07/2026):
| Type of filing | Deadline |
|---|---|
| Monthly | 20th of the following month |
| Quarterly | Last day of the first month of the following quarter |
| Annual | Last day of January of the following year |
| Annual finalization | Last day of the 3rd month after the end of the year |
| Individual self-finalization of personal income tax | Last day of the 4th month after the end of the year |
| Per occurrence | 10th day counting from the day after the day the obligation arises |
| Cessation of operations, dissolution | 45th day from the date of the decision |
If the deadline falls on a day off, it is moved to the next working day.
Whether an enterprise files monthly or quarterly depends on the revenue criteria in the guidance on VAT — check against the enterprise's own file. Business households follow Decree No. 68/2026/NĐ-CP (amended by Decree No. 141/2026/NĐ-CP).
The tool only calculates dates. It does not calculate amounts and does not replace the tax return.