DEADLINE FOR FILING TAX RETURNS
Deadline for submission of license tax returns:
1. For start-up businesses
Enterprises that have incurred production and business activities: Submit the license fee declaration no later than the end of the month.
Enterprises that have not yet incurred production and business activities: Submit the license fee declaration within 30 days from the date of issuance of the business registration certificate.
2. For existing and existing businesses
No need to resubmit a license tax return. The enterprise submits a license fee declaration once when it is newly established. Even if the enterprise changes its charter capital or business capital (as specified in Clause 2, Article 30 of Official Letter No. 1279/TCT-CS)
In case the enterprise has a change of branch, representative office or business establishment, it must submit a license tax return for the following year, the deadline for submission is December 31 of the year in which the change is made.
For the remaining types of declarations:
+ The deadline for submitting monthly tax reports is the 20th (twentieth) day of the month following the month the tax obligation arises.
+ The deadline for submitting quarterly tax reports is the 30th (thirtieth) day of the quarter following the quarter in which the tax liability arises.