{"id":15952,"date":"2025-05-25T10:06:58","date_gmt":"2025-05-25T03:06:58","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=15952"},"modified":"2025-06-24T20:57:27","modified_gmt":"2025-06-24T13:57:27","slug":"pit-filing-deadlines","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/pit-filing-deadlines\/","title":{"rendered":"PIT Filing Deadlines"},"content":{"rendered":"<p><strong>Personal Income Tax (PIT) Filing Deadlines<\/strong><\/p>\n<p>According to Clause 1, Article 44 of the 2019 Law on Tax Administration:<\/p>\n<ul>\n<li>Monthly filing deadline: No later than the 20th day of the following month after the month in which tax liability arises.<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>For annual finalization filings (Clause 2, Article 44 of the 2019 Law on Tax Administration):<\/p>\n<ul>\n<li>If an individual authorizes the employer to finalize PIT on their behalf: the deadline is March 31, 2023.<\/li>\n<li>If an individual files PIT directly with the tax authority: the deadline is April 30, 2023.<\/li>\n<\/ul>\n<p><strong>Penalties for Late PIT Filing<\/strong><\/p>\n<p>Administrative fines for late tax filings are specified under Article 13 of Decree No. 125\/2020\/N\u0110-CP:<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 387px;\" border=\"1\">\n<tbody>\n<tr style=\"height: 92px;\">\n<td style=\"width: 27.3517%; text-align: center; height: 92px;\"><strong>Violation<\/strong><\/td>\n<td style=\"width: 22.6483%; text-align: center; height: 92px;\"><strong>Penalty<\/strong><\/td>\n<td style=\"width: 22.3416%; text-align: center; height: 92px;\"><strong>Legal Basis<\/strong><\/td>\n<td style=\"width: 27.6584%; text-align: center; height: 92px;\"><strong>Late Payment Interest Rate<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 27.3517%; height: 59px;\">Late filing by 1\u20135 days with mitigating circumstances<\/td>\n<td style=\"width: 22.6483%; height: 59px;\">Warning<\/td>\n<td style=\"width: 22.3416%; height: 59px;\">Clause 1, Point a, Clause 6, Article 13<\/td>\n<td style=\"width: 27.6584%; height: 59px;\">Clause 2, Article 59 of the 2019 Law on Tax Administration stipulates the calculation of late payment interest on PIT as follows:<br \/>\nLate payment interest = 0.03% per day applied to the overdue tax amount.<\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 27.3517%; height: 59px;\">Late filing by 1\u201330 days (excluding cases in Clause 1)<\/td>\n<td style=\"width: 22.6483%; height: 59px;\">Fine from VND 2,000,000 to VND 5,000,000<\/td>\n<td style=\"width: 22.3416%; height: 59px;\">Clause 2, Point a, Clause 6, Article 13<\/td>\n<td style=\"width: 27.6584%; height: 59px;\"><\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 27.3517%; height: 59px;\">Late filing by 31\u201360 days<\/td>\n<td style=\"width: 22.6483%; height: 59px;\">Fine from VND 5,000,000 to VND 8,000,000<\/td>\n<td style=\"width: 22.3416%; height: 59px;\">Clause 3, Point a, Clause 6, Article 13<\/td>\n<td style=\"width: 27.6584%; height: 59px;\"><\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 27.3517%; height: 59px;\">Late filing by 61\u201390 days; late filing over 91 days with no tax payable; or no filing with no tax payable<\/td>\n<td style=\"width: 22.6483%; height: 59px;\">Fine from VND 8,000,000 to VND 15,000,000<\/td>\n<td style=\"width: 22.3416%; height: 59px;\">Clauses 4 and 6, Article 13<\/td>\n<td style=\"width: 27.6584%; height: 59px;\"><\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 27.3517%; height: 59px;\">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<\/td>\n<td style=\"width: 22.6483%; height: 59px;\">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)<\/td>\n<td style=\"width: 22.3416%; height: 59px;\">Clause 5, Point a, Clause 6, Article 13<\/td>\n<td style=\"width: 27.6584%; height: 59px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":15953,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"new_categories":[115],"class_list":["post-15952","news","type-news","status-publish","has-post-thumbnail","hentry","new_categories-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/15952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/comments?post=15952"}],"version-history":[{"count":0,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/15952\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/15953"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=15952"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=15952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}