In the first months of the year is the time of CIT finalization of the previous year. To know the deadline for submission, where to submit the tax finalization return, what are the documents for the CIT finalization? The Tasco Tax Agent will provide information on the above in the article below.


Legal basis: Circular 156/2013 / TT-BTC

Circular 151/2014 / TT-BTC

I, a dossier of EIT finalization declaration includes:

- Declaration for finalization of corporate income tax, made according to form 03 / TNDN.

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- Annual financial reports.

- Appendices enclosed with the tax finalization return (if any) such as:

+ Appendix of business results, made according to form No. 03-1A / TNDN, form No. 03-1B / TNDN, and form No. 03-1C / TNDN.

+ Loss transfer Appendix, made according to form No. 03-2 / TNDN.

+ Appendices on CIT incentives (if any) such as 03-3A / TNDN, 03-3B / TNDN, 03-3C / TNDN ...

*** Some cases to note:

1. Enterprises and organizations that pay CIT at the rate of% on turnover from the sale of goods and services shall declare the annual EIT finalization using form No. 04 / TNDN (issued together with Circular 151).

If enterprises and organizations pay CIT at the rate of% on sales of goods and services but do not regularly carry out business of goods or services that are subject to CIT, then proceed. CIT declaration for each arising time is made according to form No. 04 / TNDN, and is not required for annual finalization.

Note: Companies that declare VAT according to the direct method does not mean they also declare CIT as a percentage of their turnover (This is for non-business units) -> You want to calculate by percentage % of the turnover must be sent to the tax to be consulted, if you agree, you can do it.

2. If the enterprise has dependent accounting production facilities (including processing and assembling facilities) different from the province with its head office:

- Paying corporate income tax at the headquarters.

a) Procedures for document transfer between the Treasury and the tax office

- Enterprises determine by themselves the payable CIT amount at the head office and dependent accounting branches, to prepare vouchers of CIT payment for the locality where the head office is headquartered and each locality where the production facility is located. dependent accounting.

- The tax payment voucher must clearly state the payment to the state budget revenue account at the State Treasury of the same level with the tax agency where the head office is registered for tax declaration and the locality where the production establishment of subsidiary accounting is located. attached.

- The State Treasury where the head office is headquartered shall transfer money and state budget revenue receipts to the relevant State Treasury for accounting of state budget revenues of the dependent cost-accounting production establishments.

b) Tax finalization

- The enterprise declares the CIT finalization at the place where its head office is located:

The payable CIT amount = CIT payable according to the finalization (-) The amount temporarily paid at the head office and temporarily paid at the place where the dependent production establishments are located.

- The payable or refunded corporate income tax upon finalization is also distributed according to the correct proportion at the place where the head office is located and where there are dependent production establishments.

II. Places for submitting annual CIT finalization declaration documents:

- Submit to the supervisory tax authority

- If the enterprise has an affiliated unit that does independent accounting, the affiliated unit shall submit it to the supervisory tax authority of its affiliated unit.

- If the enterprise has an affiliated unit but does dependent accounting, that subsidiary is not required to file corporate income tax return. Enterprises are responsible for centralized declaration at the head office including the arising parts at affiliated units.

III. Deadline for submission of annual tax finalization declaration dossiers:

- No later than the 90th (ninety) day from the end of the calendar year or fiscal year according to point dd, Clause 3, Article 10 of Circular 156/2013 / TT-BTC.

In case an enterprise is divided, split, amalgamated, merged, transformed, dissolved, or shut down:

- No later than the 45th day (forty five) from the date of issuance of a decision on the division, separation, consolidation, merger, transformation of ownership form, dissolution or termination of operation.

In case of natural disaster, fire or unexpected accident:

- The enterprise must submit a written request for extension of payment to the supervisory tax authority (clearly stating the reason for the extension, certified by the People's Committee of the commune, ward, town or commune police. ward, town).

- The time limit extension does not exceed 60 (sixty) days from the date of expiration to submit the tax finalization declaration.

Above is the most current information on taxpayers and corporate income tax rates according to current regulations. If you still have questions about CIT and other taxes (VAT, PIT, ...), please contact TASCO Tax Agent in the ways below for a free consultation.


Hotline: 0854862446 - 0975480868 (zalo)

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