Personal Income Tax (PIT) Filing Deadlines
According to Clause 1, Article 44 of the 2019 Law on Tax Administration:
- Monthly filing deadline: No later than the 20th day of the following month after the month in which tax liability arises.
- Quarterly filing deadline: No later than the last day of the first month of the following quarter after the quarter in which tax liability arises.
For annual finalization filings (Clause 2, Article 44 of the 2019 Law on Tax Administration):
- If an individual authorizes the employer to finalize PIT on their behalf: the deadline is March 31, 2023.
- If an individual files PIT directly with the tax authority: the deadline is April 30, 2023.
Penalties for Late PIT Filing
Administrative fines for late tax filings are specified under Article 13 of Decree No. 125/2020/NĐ-CP:
| Violation | Penalty | Legal Basis | Late Payment Interest Rate |
| Late filing by 1–5 days with mitigating circumstances | Warning | Clause 1, Point a, Clause 6, Article 13 | Clause 2, Article 59 of the 2019 Law on Tax Administration stipulates the calculation of late payment interest on PIT as follows: Late payment interest = 0.03% per day applied to the overdue tax amount. |
| Late filing by 1–30 days (excluding cases in Clause 1) | Fine from VND 2,000,000 to VND 5,000,000 | Clause 2, Point a, Clause 6, Article 13 | |
| Late filing by 31–60 days | Fine from VND 5,000,000 to VND 8,000,000 | Clause 3, Point a, Clause 6, Article 13 | |
| Late filing by 61–90 days; late filing over 91 days with no tax payable; or no filing with no tax payable | Fine from VND 8,000,000 to VND 15,000,000 | Clauses 4 and 6, Article 13 | |
| Late filing over 90 days with tax payable, but the taxpayer has fully paid the tax and late payment interest before the tax authority announces a tax inspection, audit decision, or prepares a report on the violation | Fine from VND 15,000,000 to VND 25,000,000 (note: if the fine exceeds the payable tax, the maximum fine equals the tax amount but is not less than VND 11.5 million) | Clause 5, Point a, Clause 6, Article 13 |