Deadline for submitting tax declarations and reports in early 2023

The end of the calendar year is always a time when the tax accounting department at any business is very busy. When having to prepare quarterly tax reports, financial statements, and annual finalization. That makes many customers still not sure whether the time to submit the tax report for the fourth quarter of 2022 is still under the Tax Administration Law or is extended. This article will help customers understand the time to submit tax returns and reports in early 2023.

1. License fee in 2023:

🔅 In 2022, organizations and enterprises that have just established or started production and business activities, have established more dependent units, and business locations, or have changed their capital, shall submit dossiers. Declare license fees no later than January 30, 2023.

◾  The deadline for payment of license fees is January 30, 2023.

◾  Course fee rates are as follows:

Bases for calculating license fees	License fee to be paid
Charter capital or investment capital over 10 billion VND	3,000,000 VND
Charter capital or investment capital of 10 billion VND or less	2,000,000 VND
Branches, representative offices, business locations, non-business units, and other economic organizations	1,000,000 VND

2. Corporate income tax to be paid in early 2023:

◾ The deadline for the temporary payment of corporate income tax for the fourth quarter of 2022 is January 30, 2023.

◾ The total amount of temporarily paid corporate income tax for four quarters must not be less than 80% of the payable corporate income tax according to the annual finalization.

◾ In case taxpayers pay less than the tax payable for four quarters, they must pay a late payment interest calculated on the underpaid tax amount from January 30, 2023, to the day preceding the date of payment of the outstanding tax amount to the bank. state books.

3. Value Added Tax to be paid in early 2023:

◾ The deadline for submitting tax returns and VAT to be paid in early 2023 is as follows:

◾ For the case of monthly tax declaration: The tax period is December 2022, no later than January 27, 2023.

◾ For the case of quarterly tax declaration: The tax period of the fourth quarter of 2022, no later than January 31, 2023.

4. Personal income tax from wages and salaries to be paid in early 2023:

◾ For organizations and enterprises that pay incomes from salaries and wages that incur tax deductions, the time limit for submitting PIT declarations and paying taxes is as follows:

◾ For the case of monthly tax declaration: The tax period is December 2022, no later than January 27, 2023.

◾ For the case of quarterly tax declaration: The tax period of the fourth quarter of 2022, no later than January 31, 2023.

5. Special Consumption Tax, Environmental Protection Tax, and Natural Resources Tax to be paid in early 2023:

🔗 For organizations and enterprises that have declared excise tax, environmental protection tax, and natural resource tax (except for crude oil and natural gas), the deadline for submitting tax declarations in December 2022 and paying tax is no later than the following day. January 27, 2023.

6. Dossier for tax finalization in 2022:

✔️ CIT 2022: Organizations and enterprises submit tax finalization declarations, financial statements, and payable CIT amounts according to finalization (if any) no later than January 31, 2023.

✔️ PIT 2022: Organizations and enterprises that pay income from salaries and wages (regardless of whether or not withholding PIT is incurred) are responsible for submitting a tax finalization declaration and the remaining PIT payable amount. according to the final settlement (if any) no later than March 31, 2023.

✔️ Natural resources tax: Organizations and enterprises shall submit tax finalization declarations and pay tax according to the difference between the payable and declared natural resources tax amounts (if any) by March 31, 2023.

7. Financial statements for 2022:

🔅 The deadline for submission is March 31 for all businesses that must submit financial statements as prescribed.

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TASCO TAX CONSULTING SERVICES CO., LTD

38 N8 street, Jamona City, District 7, HCMC

Email: lienhe@dailythuetasco.com

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